Bequeathing real estate can seem complicated. It involves precise rules on taxation and inheritance. This guide clearly explains the steps involved and the options available.
Find out everything you need to know to prepare for your transfer.
The transmission of real estate enables a property to be transferred to another person. Specific rules apply, depending on the type of bequest or donation chosen.
A real estate bequest is a provision in a will. It enables a person to pass on real estate after his or her death. The property can be a house, an apartment, land or even a garage.
Unlike gifts, bequests only take effect at the time of death. The testator therefore remains the owner of his estate during his lifetime.
To be valid, the bequest must comply with Belgian law. For example, the hereditary reserve must be respected. This protects certain heirs, such as children or the surviving spouse.
A bequest can be drawn up in the form of an authentic or holographic will. A notary can help to draw up the deed in accordance with legal requirements.
Bequeathing real estate allows you to optimize inheritance tax. In Belgium, gift tax is often lower than inheritance tax. In Wallonia, for example, the rate can be as low as 30% for a gift between relatives, compared with 80% for more distant ties.
This reduces costs for the beneficiary.
This also preserves the family legacy and avoids conflicts between heirs. By planning the division of a property, you ensure a fair distribution. By drawing up a will or making a donation, you can freely dispose of your assets without leaving room for disputes.
There are several ways to pass on a property. Each option has its own specific rules and tax advantages.
Gifts of real estate are made by notarial deed. The gift is irrevocable. It may include a condition, such as a usufruct reserve. This allows the donor to remain in the property or receive the rental income.
The donation must be registered, and gift tax is payable.
Fees vary according to region and relationship. For direct descendants, Brussels and Wallonia charge 3% up to €150,000, then 9% between €150,001 and €250,000.
In Flanders, the rate is progressive: 3%, 9%, and 27% for higher amounts. For example, a gift of €250,000 will cost €13,500 in Brussels or Wallonia.
A will enables you to pass on a property according to your wishes. In Belgium, there are three types of will: holographic (handwritten, dated and signed), authentic (drawn up by a notary with two witnesses) and international.
Without a will, the succession follows the legal order: children, parents, collaterals, or the State as a last resort.
Fees vary by region (Wallonia, Flanders, Brussels). Inheritance tax increases according to the value of the property and the tax bracket. For example, progressive taxation applies to gifts over 250,000 euros.
Reserved heirs (children or spouse) have an available share to protect their rights, thus limiting your choices when it comes to sharing the estate.
(C) Antoine Horenbeek
With a will, you can explore options such as usufruct, bare ownership or a duo bequest. A gift with reserved usufruct allows the donor to retain use of the property until his or her death.
For example, a parent can pass on bare ownership to his or her children, while retaining his or her home. This reduces inheritance tax, as only the value of the bare ownership is taken into account for tax purposes.
The duo bequest combines family inheritance with support for an association. Part of the inheritance is passed on to a family member, while the remainder is donated to an association, which pays the inheritance costs.
This solution reduces burdens for the heir and favors a cause. Progressive rates apply according to the Flemish, Walloon or Brussels-Capital regions.
© Antoine HORENBEEK
Taxes on real estate bequests vary according to region and relationship. Understanding these rules helps optimize costs and reduce tax charges.
In Belgium, inheritance and gift taxes vary from region to region (Brussels, Wallonia, Flanders). These differences are crucial to optimizing the transfer.
Region | Inheritance tax | Gift tax | Specific advantages |
Brussels | - Progressive rate: 3% to 30% (direct heirs). - Bequest to a recognized association: exemption. - Amount over €250,000: €25,750. | - Rates: 3% to 7% for gifts made before a notary. - Tax-advantaged early donation. | - Discount for spouses/legal cohabitants (subject to conditions). - No fees for non-profit associations. |
Wallonia | - Progressive rate from 3% (from €12,500). - Total tax on €250,000: €26,625. - Highest tax for non-parent beneficiaries. | - Donation rate: 3% to 7% depending on family relationship. - Less advantageous than inheritance tax if close to death. | - Exemption for the first €12,500 under certain conditions. - Tax-favored transmission from parents to children. |
Flanders | - Lower rate: 3% up to €50,000 (max. 27%). - Total for €250,000: €19,500. - Reduction for family homes occupied by the heir. | - 3% rate (direct heirs). - Possibility of reducing taxes via duo bequest. | - Duo bequests: reduction for heirs and associations. - Overall tax advantages compared with other regions. |
Tax allowances and exemptions are available to reduce the tax payable on a real estate bequest. In Belgium, several measures are available, depending on family ties and region.
These tax measures enable more economical and strategic transfers under certain specific conditions.
Bequeathing real estate requires careful preparation. A wrong valuation or an oversight can lead to serious complications.
Ignoring planning regulations can have serious consequences for heirs. Any infringement of town-planning regulations, such as unauthorized work, must be rectified before the donor's death.
Otherwise, the property may lose its value or become difficult to sell. In Belgium, for example, a fine for non-compliance can exceed several thousand euros, depending on the offence.
Before bequeathing a property, make sure you have all the necessary planning permissions and diagnostics (PEB, asbestos, pollution). Prepare a list of essential documents, such as the number of the planning permission, previous deeds and records of work carried out.
Failure to comply with these obligations may directly affect the full property bequeathed to you, or result in additional costs for your loved ones. Fortunately, it is possible to regularize a planning infraction before the property is passed on. Ubex can help you bring your property into line with the law.
On a similar subject, we invite you to consult our article on the sale of a property in breach of town-planning regulations.
(C) Antoine Horenbeek
Failing to plan ahead for the management of the inherited property complicates the life of the heirs. A property may require repairs or generate significant expenses. These expenses, often overlooked, can weigh heavily on the deceased's estate left to the heirs.
For example, a usufructuary may have costly maintenance obligations.
Defining in advance whether the property will be kept, rented or sold avoids family disagreements. Establishing a clear plan also facilitates payment of property-related debts, such as mortgages.
This ensures simpler transmission for all the beneficiaries concerned.
Discover how to optimize a real estate bequest with approaches adapted to complex or atypical situations.
Bequeathing property to a non-relative is permitted under Belgian civil law. However, this entails high inheritance taxes. For example, for a bequest of €250,000, inheritance tax is €35,000 on a progressive basis: 10% up to €150,000, then 20% between €150,001 and €250,000.
These rates are often higher than for direct heirs.
It is essential to anticipate the tax implications to avoid an excessive financial burden. Choosing the right tax regime can reduce this cost. Solutions such as the duo bequest or ownership dismemberment (usufruct and bare ownership) offer advantageous options.
Evaluating possible allowances can also reduce the amount to be paid.
A property can be passed on in a variety of ways, such as a life annuity. This mechanism enables the owner (seller) to receive an annuity until his or her death. The purchaser (beneficiary) obtains the property only on the seller's death.
This system is practical for senior citizens who want a regular income while retaining the use of their home thanks to the usufruct reserve.
However, heirs may be affected. The annuity paid reduces the value of the estate. Inheritance tax is calculated on the basis of the remaining bare ownership on the day of the life annuity gift or sale.
You should also take care to respect legal obligations in the deed of gift or sale, to avoid future disputes.
Bequeathing real estate to an association or foundation offers interesting tax advantages. Belgian law often provides for a total exemption from inheritance tax for these organizations, which are recognized as being in the public interest.
This reduces costs and increases the impact of the gift. For example, a specific bequest in the form of bare ownership can be made to pass on only part of the estate, while retaining the usufruct.
The donor must meet certain conditions to make this type of real estate donation. A holographic will, signed and dated, is essential to formalize the bequest.
Registering the donation with a notary guarantees its validity. These stages in the donation process avoid disputes and ensure that the property reaches its final destination on schedule.
Make sure you have all the necessary documents before handing over a property. Make sure you meet all legal obligations to avoid complications.
Bequeathing real estate requires careful preparation. A number of documents need to be assembled to ensure a legally trouble-free transfer.
Detailed cadastral map
Make sure this plan clearly indicates the precise and actual boundaries of your property as registered in the Belgian cadastre.
A real estate donation consists of passing on a property, during one's lifetime, to a donee. The steps involved include valuation of the property, drafting of the deed by a notary and compliance with the rules of the Civil Code.
Bare ownership gives the donee future possession of the property, while the right of ownership includes immediate use of and income from the property.
A donation often enables you to avoid some of the inheritance tax. It also offers tax relief depending on the nature of the family relationship between the donor and the donee.
Yes, it is possible to bequeath real estate by will. This follows the rules of common law and allows you to designate precise beneficiaries.
A shared donation divides the assets equitably between the heirs to avoid future conflicts. A simple donation, on the other hand, concerns a single donee without a global distribution.
To reduce these duties, it is advisable to use tools such as gifts between spouses or gifts by hand, while respecting the limits set by the tax plan.
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Author : CORNIL Olivier
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