FURTHER EXPLANATION · 2 MIN READ
Why the date of the deed matters
On 5 May 2026, the Flemish Tax Administration updated its position on contractual inheritance dispositions or gifts between spouses dating from before 6 June 1981. Such old provisions still occur today in marriage contracts or separate notarial deeds. Their application cannot safely be derived from a modern summary.
The position distinguishes situations according to the wording of the original gift. In certain cases, the surviving spouse may have a choice to accept or waive the contractual gift. Which assets are then acquired through the gift or through statutory inheritance depends on the specific text and the family situation.
Read gift and inheritance law together
An old gift does not exist independently of subsequent inheritance law. Since the deed was executed, family composition, assets, legislation and wishes may have changed considerably. There may be children, assets may have been sold or replaced, and the matrimonial regime may have been adjusted in the meantime. Therefore, the deed, any amendments and the current estate must be reconstructed together.
Accepting or renouncing is not a casual administrative step. The decision can affect the scope and nature of the rights of the surviving spouse and other heirs. Tax treatment also follows from the legal acquisition. Determining the civil law position first, and only then completing the tax return, prevents incorrect assumptions from entering the tax documents.
What are you collecting?
Consider a couple who recorded a mutual gift in 1978. At the first death, only an old copy was found and the children assume the surviving spouse automatically inherits everything. However, an inquiry shows that the wording implies a choice. Without analysis, it is unclear which combination of gift and statutory inheritance applies.
Collect the complete marriage contract, later modifications, wills, ownership titles and the family composition. Also note which assets still exist and which have been replaced over the years. Bring earlier tax returns or correspondence if available. Notariaat Wellens can locate authentic copies, legally interpret the text and compare the consequences of the possible choices in plain language. Because the position deals with a specific historical category, it should not be applied to every gift between spouses. Would you like certainty about an old clause? Have the deed examined in time.