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Family Home and Inheritance Tax: Your Address Counts

Illustration for Family Home and Inheritance Tax: Your Address Counts

Under a Minute

A Ghent judgment refused the exemption for the former family home after both spouses registered elsewhere. The counter-evidence concerning their joint main residence was insufficient in that case.

How Can We Help?

Discuss a move and the actual living situation with us. We will assess which data and evidence are relevant for the estate.

Read the source at Flemish Tax Administration

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FURTHER EXPLANATION · 2 MIN READ

A ruling on the evidence

In the final judgement of 28 May 2026, the Ghent Court of First Instance upheld the presumption that the new joint address was the family home. The publication of 11 August describes why the counter-evidence fell short. The deceased’s hospital admission was insufficient under these circumstances.

This is not a rule that every address change causes the Flemish exemption to be lost. The actual living situation, evidence and applicable exceptions must be examined.

Make the sequence understandable

A move can occur in several stages. For a conversation, prepare a short timeline: when did you receive the keys, when did you move your belongings, and when did you change your registration? Also mention any periods when one of the partners stayed elsewhere.

Gather the documents you already have and note which address they pertain to. When preparing, consider moving correspondence, residence records and available invoices. You do not need to determine which documents are decisive yourself. The overview helps to ask targeted questions.

Discuss a transition situation in good time

Example: a couple moves gradually while work is still being done in the new home. One partner still calls the old home “home” while the administration already refers to the new address. In a discussion, describe what actually happened and when. A name alone does not tell the whole story.

Notariaat Wellens helps to organise the relevant questions during preparation or settlement of an estate. Bring the address details and available documents. Also indicate areas of uncertainty so the office can request missing information specifically.

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Image and music

Illustrative images. Piano: J.S. Bach · variation 7 · piano: Kimiko Ishizaka · Open Goldberg Variations (2012) · CC0.

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“Anyone who does not see the context, fails to identify the correct doubt, or leaves a hidden assumption unchallenged, may get an impressive answer to the wrong reality.”
Paul Wellens