Dividing an inheritance without a notary in Belgium: what you can and cannot do

Can you divide an inheritance in Belgium without a notary? Partly, yes. Heirs can divide movable assets such as furniture, savings and investments among themselves, provided they all agree. As soon as the estate includes a house, flat or land, or the heirs cannot agree, you will need a notary or the court.

This guide explains what heirs can arrange themselves, when a notary is legally needed, which duty applies when an estate is divided, and what happens if the inheritance tax return is filed late or not at all.

What heirs can arrange among themselves

Without a will, the law passes the estate to the children, subject to the rights of the surviving spouse. These so-called reserved heirs automatically take possession of the estate and can proceed to divide it together, straight away or later. According to notaris.be, they can immediately divide movable assets such as furniture, cash, savings books, bonds and securities among themselves.

In practice, the money goes through the bank first. After a death, the bank freezes the accounts. To release them, it asks for a certificate or deed of inheritance and a power of attorney from all heirs. A certificate of inheritance is issued by the competent registration office. If there is a will, a marriage contract or an heir who lacks legal capacity, a certificate or deed drawn up by a notary is needed.

For any division, with or without a notary, the agreement of all heirs is essential. A division can in principle only take place if all co-owners want to divide and also agree on how to do it. Put your agreements on the movable assets in writing, so that it is clear later who received what.

A house in the estate? A notarial deed is needed

If the estate contains immovable property and an inheritance tax return has to be filed, a deed of inheritance for the immovable property (akte van onroerende erfopvolging) is legally required. This deed proves who the new owners of the house are and is needed to later sell it, divide it or contribute it to a company.

In simple cases you can get this deed free of charge from the FPS Finance (FOD Financiën). According to notaris.be, all of the following conditions must then be met.

• At least one heir has accepted the inheritance.
• The estate is divided under the statutory rules: there is no will, marriage contract or other arrangement.
• There are no heirs without legal capacity, such as minors or people in bankruptcy or debt settlement.
• The death occurred after 1 April 2023.

The FPS Finance can always refuse to issue the deed if there is no certainty about who the heirs are. If it cannot be done through the FPS, a notary draws up the deed.

If you then want to divide the house, for example because one heir takes it over, or sell it to someone else, that is done by notarial deed. A signed agreement between you records what you agreed, but only a notarial deed can be transcribed at the mortgage registry. That transcription makes the transfer enforceable against third parties. For the sale, see also do all heirs have to sign when selling an inherited house.

Partition duty when one heir takes over the house

If one heir takes over the house and buys out the others, they pay partition duty. The rate depends on the region where the house is located. In Flanders it is 2.5%, in Brussels and Wallonia 1%. If the heir who takes over becomes the sole owner, the duty is calculated on the value of the whole house. If co-ownership continues, it is charged only on the value of the transferred shares. In Flanders the agreed value may not be lower than the sale value.

House worth €300,000, one child becomes sole owner	Rate	Partition duty
House in Flanders	2.5% on €300,000	€7,500
House in Brussels or Wallonia	1% on €300,000	€3,000

Because inheritance tax and partition duty are calculated on the value of the house, a realistic market value is a good starting point for the discussion between heirs. A free valuation gives you a first idea.

The inheritance tax return is still required

Dividing the estate among yourselves does not replace the inheritance tax return. The return must be filed within 4 months of the death. For a death abroad the deadline is 5 or 6 months, depending on the country. In Flanders you can fill in the return yourself, although notaris.be often recommends a notary's help because it is a complex matter.

In Flanders, if no return is filed, the tax office issues an assessment of its own motion with a surcharge of 20% of the calculated inheritance tax. A late return leads to a surcharge that rises with the delay, as the Flemish government sets out.

Late return in Flanders (after the filing deadline)	Tax surcharge
Day 1 to the end of month 5	5%
Month 6 to the end of month 11	10%
Month 12 to the end of month 17	15%
From month 18	20%

If you were granted an extension and file within it, the surcharges are lower. If you file within the statutory deadline despite the extension, there is none. In Flanders you pay the inheritance tax within two months of receiving the assessment notice. In Brussels and Wallonia the FPS Finance collects the inheritance tax. There you pay within two months after the filing deadline has passed, and late payment adds statutory interest of 7% a year. Brussels and Wallonia have their own rules on surcharges.

How much inheritance tax? Two examples in Flanders

There is no fixed percentage. The tax depends on the region where the deceased lived longest in the last five years, on the relationship and on the size of each heir's share. In Flanders children pay 3% up to €50,000, 9% from €50,000 to €250,000 and 27% above that, separately on the movable and the immovable share. The examples apply to a death in 2026 of a parent who lived in Flanders, with two adult children who each inherit half and no debts.

Estate	Share per child	Calculation per child	Inheritance tax per child
House €300,000 and savings €50,000	€150,000 immovable and €25,000 movable	Immovable: 3% on €50,000 (€1,500) plus 9% on €100,000 (€9,000). Movable: 3% on €25,000 (€750)	€10,500 + €750 = €11,250
Savings €150,000	€75,000 movable	3% on €50,000 (€1,500) plus 9% on €25,000 (€2,250)	€3,750

Brussels and Wallonia have different scales and allowances. You will find a breakdown per region in how much inheritance tax a child pays in Belgium and in inheriting a property in Belgium. Your notary calculates the exact amount for your situation.

Minor heirs

If a minor child is one of the heirs, extra rules apply. A minor lacks legal capacity and cannot accept or reject an inheritance themselves, so the parent acts on their behalf. To accept the inheritance under benefit of inventory, the parent makes a declaration before a notary. Selling a home inherited by the child requires authorisation from the justice of the peace, and the parent can only use the account holding the child's money with authorisation from the justice of the peace. The free deed from the FPS Finance is not possible in that case.

Debts: first find out what is in the estate

An heir can accept an inheritance outright, reject it, or accept it under benefit of inventory. The last option is advisable if you are not sure what the estate contains: the notary then draws up an inventory of assets and debts. If you are certain there are more debts than assets, you can reject the inheritance, after which the deceased's creditors can no longer turn to you. Rejection is free of charge if what you would receive after deducting debts is no more than €6,664.95. For an outright acceptance, an acceptance under benefit of inventory or a rejection, a notarial fee of €211 applies since 1 January 2024. If the notary has to draw up an inventory or a power of attorney, for example, the cost can be higher.

An heir who accepts contributes to the debts and charges of the estate in proportion to what they receive. So do not divide anything until it is clear which debts there are.

When heirs cannot agree

Nobody can be forced to remain in co-ownership. If an heir refuses to cooperate, another heir can summon the others for a judicial liquidation and division. The court orders the division and appoints a notary, who draws up an inventory, records the heirs' positions and proposes a division. If everyone agrees, the division is final. If someone objects, the court decides. The procedure takes quite long, but according to notaris.be it is the only way to enforce a division.

In short: when are agreements between heirs enough?

• Dividing among yourselves is possible for movable assets, if all heirs agree on the division and on how to do it.
• If the estate includes immovable property, a deed of inheritance is needed, from the FPS Finance in simple cases or otherwise from a notary. Dividing or selling the house is done by notarial deed.
• The inheritance tax return must in any case be filed within 4 months of a death in Belgium.
• With minor heirs, extra rules apply and some steps need authorisation from the justice of the peace.
• If heirs disagree, judicial division offers a way out.

If you are unsure whether your situation is simple, ask a notary for advice and a cost estimate first. That way you know where you stand before you divide anything.