Heirs pay inheritance tax on any assets the deceased effectively
owned when they died. Certain assets are also fictitiously included in
the estate, so you'll also have to pay inheritance tax on them.
Unequal division of matrimonial property
Surviving spouses who under a marriage
contract receive more than half of any joint assets must pay
inheritance tax on the portion of the assets that exceeds one-half.
Gifts made less than three years before the date of
If you don't register a gift of
moveable property, you don't pay gift tax. However, the gift is then
included in the estate and if the donor dies within three years of
making the gift you have to pay inheritance tax on the gift.
If the gift was made by a Belgian or
other notarial deed, you have to pay gift tax. In such cases, you
don't have to pay inheritance tax even if the donor dies within three
years of making the gift.
Third-party beneficiary clauses
Life insurance is one situation where
clauses like this are used. If the deceased had life insurance with
you named as a beneficiary, inheritance tax is usually payable on any
benefits you stand to receive.