The inheritance tax declaration,
from first inquiry to payment.

We start with the date of death, place of death and fiscal residences. This partly determines which administration is competent and which timetable we must follow. In Flanders, the deadline for filing is generally four months for death in Belgium, five months for death within the European Economic Area and six months elsewhere.

Agree for whom the office acts and whether the assignment includes only the declaration or also the further settlement. A first phone call does not yet confirm that all work has been included.

Practical tip. Note down an earlier date for submitting your documents in addition to the legal final date. This way there remains time to discuss the draft. Do not wait for an invitation from Vlabel: even without that letter you can be obliged to file.

Before filling in amounts, we need to know the correct persons and rights. A marriage contract may specify that certain assets first go to the surviving spouse. A will may allocate someone a specific asset or share. Therefore, the file starts with the documents, not by adding up bank accounts.

Practical tip. If a point is unclear, write "to be investigated". Do not fill in a supposition as if it were a fact.

We need information about the assets on the date of death. A recent account statement can be useful, but is not the same as the balance on that date. A loan must also be recorded with the correct outstanding amount.

Make a simple list per subject: bank, insurance, real estate, loan and other assets. Add for each item what evidence you have and what is still missing. Also mention an account where you don’t know whether it still exists.

Practical tip. Send new information bundled with one short explanation. For example: "This is the second insurance policy; I sent the first one last week." This avoids an addition being mistaken for a replacement.

Not everything fiscally relevant is still on an account of the deceased. An earlier gift or a payout from a life insurance can also play a role. Therefore, mention contracts and transfers; do not decide for yourself that something is "outside the estate".

For unregistered movable gifts from 1 January 2025, a risk period of five years applies in Flanders. For such gifts before that date, the three-year period remains. The date and registration are thus important. Whether and how a gift must be processed in your declaration must be checked concretely.

These are defensible values, not an amount chosen for convenience. For a property, we consider which valuation method is appropriate. For artwork, non-listed shares or foreign assets, additional expertise may be required.

For certain debts and funeral expenses, a fixed amount may apply, a lump sum according to tax rules. In other cases, actual costs must be proven. The choice requires consideration; not every expenditure the family makes after a death is tax-deductible.

Practical tip. Keep photos, information about defects and any reports for real estate. “The neighbour received this amount” is not by itself a substantiated estimate. Also read the three methods to value a property.

The draft is the time to check whether the file reflects your actual situation. So do not only read the total amount. Verify names, shares, assets, debts and the answers about previous transactions.

You do not need to understand every tax term. If you cannot explain a part in your own words, ask what it means and on what the amount is based. The office translates the legal treatment; you help to check whether the facts are complete.

• Are all banks, insurance policies and assets listed?
• Are the amounts linked to the correct date and owner?
• Are debts and special agreements accurately described?
• Is it clear for whom this declaration is submitted?

Practical tip. Do not just confirm "agreed". Report any doubt first, even if you fear it might cause delay. An unresolved question does not disappear by signing.

A joint declaration requires the agreement of the declarants or their authorised representatives. One family member organising the administration cannot automatically sign on behalf of the others. Anyone granting a mandate must know what act the mandate covers.

For a declaration via ERFonline, digital signatures are part of the procedure. A declaration ready to be signed is not yet submitted. In case of disagreement, it must be examined whether an adjustment or a separate declaration is necessary.

Practical tip. Do not share your eID PIN or itsme access. If someone assists you, your own consent remains required. Discuss a mandate when representation is the appropriate solution.

The submitter sends the final declaration with the required attachments. Only after this should you verify whether the submission was successful. In ERFonline, the status "Submitted", together with the receipt, is the relevant control moment. A status "Agreed" means the declaration can be submitted, not that it has already been.

If the deadline risks not being met, contact us before it expires. An extension must be requested in time. An authorised extension does not automatically remove a tax surcharge if submitted after the legal deadline.

Practical tip. Keep the receipt with the exact version that was submitted. A separate draft without a date does not prove what the tax authorities received.

The Flemish Tax Administration calculates the tax and sends an assessment notice. This is the official settlement from the government. Compare it with the declaration and the estimate. Pay by the date stated on the assessment notice. Vlabel generally states on its payment page two months after the dispatch date.

Tax may be due while a property has not yet been sold or the inheritance has not yet been divided. Therefore, discuss in good time how you will finance the payment.

Practical tip. Note who pays which amount and with which message. If payment is difficult, do not wait until the due date. Consult with the office and Vlabel about possible options.

An incorrectly copied amount, a forgotten account and a new event are not the same situation. The correct response may be a correcting or new declaration, or an objection to the assessment. Report the issue with the associated document and the date you discovered it.

For an objection against a Flemish tax, the deadline is in principle three months from receipt according to the applicable rules. If sent by post, this period is counted from the third working day after the dispatch date. An objection does not suspend the payment term.

Practical tip. Do not assume that a simple question to a service counts as a valid objection. Ask whether the required formal step has been taken.

Good guidance means that no one has to guess whose turn it is. The distribution below is the starting point; we will establish the concrete assignment with you.

The notaire does not decide on your behalf whether you sell a property or accept an inheritance. The tax authorities determine the assessment. Banks and other institutions carry out their own checks. Having the declaration prepared does not mean that insurances, subscriptions, and daily management are automatically taken over.