How Much Does the Surviving Partner Receive When One Partner Dies in Belgium - Complete Guide

The Short Answer

How much the surviving partner receives depends STRONGLY on your marital status:

If You Are MARRIED:

• ✅ Partner Receives EVERYTHING (Or a Large Share)
• ✅ Very Low Inheritance Tax (0-3%)
• ✅ Legal Protection
• ✅ Exempt From Many Costs

If You Are COHABITING (Not Married):

• ❌ Partner Receives NOTHING (Without a Will!)
• ❌ Legal Heirs (Children/Parents) Inherit Everything
• ❌ NO Legal Protection
• ❌ Partner Could Be Left Homeless!

If You Have a REGISTERED PARTNERSHIP:

• ✅ Similar to Marriage (In Most Cases)
• ✅ Low Inheritance Tax
• ✅ Legal Protection

This guide explains how much the partner receives, what the taxes are, and how to protect yourself.

1. Married - Your Partner Receives Everything!

This Is The BEST Position!

The Legal Order of Succession (Married):

Scenario: One Partner Dies

This Is Very Favourable For the Partner!

Practical Example (Married, With Children):

Situation:

• Married Couple
• 1 Child From the Marriage
• Deceased Partner Had: House €300,000 + Savings €50,000 = €350,000 Total

Succession:

The Split Depends On:

• Matrimonial Regime (Community of Property? Separation of Assets?)
• Will (Did the Partner Specify Something Different?)
• Legal Order of Succession

In Most Cases: The Partner Receives More Than the Child!

Inheritance Tax For the Partner (Married):

This Is VERY LOW!

Rate Per Region:

MUCH LOWER Than For Children!

Inheritance Tax Example (Flanders):

Partner Inherits €200,000:

That Is Only a 3.6% Loss!

Advantages For the Married Partner:

• ✅ Inherits Automatically (No Will Required!)
• ✅ Very Low Inheritance Tax (3% in Flanders and Brussels)
• ✅ Generous Exemptions (€61,500+)
• ✅ Right of Residence (Can Stay in the Home)
• ✅ Pension Rights Maintained
• ✅ Social Security Benefits

This Is VERY ADVANTAGEOUS!

2. Cohabiting (Not Married) - Partner Receives NOTHING!

This Is The WORST Position!

The Reality:

Cohabiting Partners Have NO Legal Inheritance Rights!

Legal Order of Succession (Not Married):

The Partner Automatically Receives NOTHING!

Practical Example (Cohabiting, No Will):

Situation:

• Cohabiting Couple (10 Years Together)
• Not Married
• Deceased Had: House €300,000 + Savings €50,000
• Deceased Had: 1 Child (From a Previous Relationship)

What Happens?

The Partner Is Left Homeless!
The Partner Loses EVERYTHING!

The Nightmare Scenario:

Real-Life Example:

• Couple Lives Together For 15 Years
• They Bought a House (In the Deceased's Name)
• The Other Partner Had Large Debts (Which Is Why They Did Not Buy Jointly)
• The Deceased Dies Suddenly - No Will!
• The Deceased Had a 20-Year-Old Child (From a Previous Relationship)

Consequences:

• House Goes to the Child (Legal Order of Succession)
• Child Wants to Sell the House
• Surviving Partner Must LEAVE
• Partner Loses Their Home (Also Emotionally Devastating!)
• Partner Loses Money (Was Never a Co-Owner)

This Is TERRIBLE!

Inheritance Tax Not Applicable (Partner Inherits Nothing!)

Since the Partner Inherits Nothing, They Also Pay No Inheritance Tax!

But: the Child Pays Inheritance Tax on the Entire Estate!

3. Will - The Solution For Cohabiting Partners!

This Is ESSENTIAL!

How a Will Works:

The Deceased Writes:

"I Leave All My Possessions to My Partner [Name]"

Consequences:

• The Will Overrides the Legal Order of Succession
• Partner Inherits EVERYTHING (Or a Larger Share)
• The Will Protects the Partner

This Is Necessary!

Making a Will - Step by Step:

Step 1: Contact a Notary

• Say: "I Want to Make a Will"
• The Notary Schedules an Appointment

Step 2: What to Leave

• "I Leave All My Possessions to My Partner"
• OR: "I Leave My House to My Partner, the Savings to My Child"
• Be CLEAR!

Step 3: The Notary Drafts the Will

• Official Deed
• Legally Binding

Step 4: Signing

• You Sign (At the Notary's Office)
• The Will Takes Effect

Step 5: Storage

• The Notary Keeps the Original
• You Receive a Copy
• Tell Your Partner Where the Will Is!

Cost: €200-€500

Example: Will For Cohabiting Partners

Situation:

• Cohabiting Couple
• Not Married
• 10-Year Relationship
• The Deceased Wants to Protect Their Partner

The Will States:

"I, [Name], Bequeath All My Possessions to My Partner [Name]:

• House at [Address]: €300,000
• Savings Account: €50,000
• Car & Furniture: €20,000

My Child Receives: [Something or Nothing, By Choice]

Signed..."

Consequences:

• Partner Inherits EVERYTHING (Or a Lot)
• Very Low Inheritance Tax (3%)
• Partner Is Protected
• Good Will = No Conflicts

4. Inheritance Tax For a Cohabiting Partner (With a Will):

This Depends on the Relationship!

Scenario 1: The Will Names the Partner - Partner Is "Unrelated"

Problem:

• Cohabiting Partners Are Legally "Unrelated"
• Inheritance Tax Is MUCH Higher!

Rate Per Region (Unrelated):

THIS IS MUCH HIGHER!

Inheritance Tax Example (Flanders, Cohabiting):

Will: Partner Inherits €300,000

Partner Loses 31.5%!

That Is A LOT!

Solution: GIFT (Better Than Inheritance Tax!)

Instead of a Will, It Is Better To:

• Give Now (Gift)
• Gift Tax: 3%-27% (MUCH Lower!)
• Partner Receives Assets BEFORE Death

This Can Save a Considerable Amount!

5. Registered Partnership - Similar to Marriage

This Is a Middle Ground!

What Is a Registered Partnership?

It Is:

• A Legal Status Between Cohabitation and Marriage
• Partners Have Some Rights (Not All)
• Recognised by the State

Inheritance Rights (Registered Partnership):

Rates & Exemptions:

This Is Much Better Than Simple Cohabitation!

Example (Registered Partnership, Flanders):

Partner Inherits €200,000:

Same as Married!

6. Practical Protection - What Should You Do?

This Is CRUCIAL!

For Married Couples:

Although Already Protected, It Is Still Advisable To:

• ☐ Make a Will (For Clarity)
• Specify Who Inherits What
• Prevents Conflicts
• ☐ Update Your Will (Every 5-10 Years)
• Children Born?
• Financial Changes?
• The Will Should Be Up to Date
• ☐ Grant a Power of Attorney (For Emergencies)
• Partner Can Manage Affairs (If You Are Ill)
• Avoids Legal Complications

For Cohabiting Partners (ESSENTIAL!):

ABSOLUTELY NECESSARY:

• ☐ Make a Will (ESSENTIAL!)
• Protects the Partner
• Without This: Partner Receives Nothing!
• ☐ Cohabitation Agreement (Strongly Recommended)
• Establishes Inheritance Rights
• Establishes Ownership of the Home
• Establishes Responsibility for Debts
• Cost: €500-€1,200
• ☐ House in Both Names (Smart!)
• Rather Than in the Deceased's Name Alone
• Partner Is Automatically a Co-Owner
• Upon Death: Partner Keeps Their Share
• ☐ Grant a Power of Attorney (For Emergencies)
• ☐ Life Insurance (Death Cover)
• Covers Notary Fees
• Covers Inheritance Tax
• Low Monthly Premiums

For Registered Partnership:

• ☐ Will (Recommended)
• ☐ Power of Attorney (Recommended)
• ☐ Home Arrangement (Make Sure It Is Clear)

7. Scenarios - Different Situations

Scenario 1: Married, Long Relationship

Situation:

• Married Couple
• 30 Years Together
• No Children
• Each Partner Wants to Protect the Other

What Happens Upon Death:

• Surviving Partner Inherits EVERYTHING (Automatically)
• Inheritance Tax: 3% (Very Low in Flanders and Brussels)
• Partner Is Financially Secure
• No Will Required (But Recommended)

Advice: Make a Will For Extra Clarity

Scenario 2: Cohabiting, No Will

Situation:

• Cohabiting for 10 Years
• No Will
• The Deceased Has a Child (From a Previous Relationship)
• House in the Deceased's Name Only

What Happens Upon Death:

• Partner Receives NOTHING (Legal Order of Succession!)
• Child Inherits EVERYTHING
• Partner Loses the House
• Partner Is Left Homeless

Consequences: CATASTROPHIC!

Advice: MAKE A WILL NOW! + Cohabitation Agreement

Scenario 3: Cohabiting, With a Will

Situation:

• Cohabiting for 10 Years
• Will in Place: "Everything to My Partner"
• House in the Deceased's Name

What Happens Upon Death:

• Partner Inherits EVERYTHING (Will!)
• Inheritance Tax: 30% (Partner Is Unrelated!)
• Costs: Thousands in Tax
• Partner Is Protected (But Pays a Lot!)

Advice: Consider a Gift NOW (Cheaper!) + Cohabitation Agreement

Scenario 4: Registered Partnership

Situation:

• Registered Partnership
• Will in Place
• 5-Year Relationship

What Happens Upon Death:

• Partner Inherits (Will)
• Inheritance Tax: 3% (Same as Married!)
• Low Costs
• Partner Protected

Advice: Will in Place = Great!

8. Practical Checklist - For Partners

Before You Start, Answer These Questions:

Marital Status:

• ☐ Are You Married?
• ☐ Are You Cohabiting (Not Married)?
• ☐ Do You Have a Registered Partnership?

Will & Documents:

• ☐ Is There a Will?
• ☐ Where Does the Partner Keep the Will?
• ☐ Is the Will Recent (< 5 Years)?

Property:

• ☐ In Whose Name Is the Property?
• ☐ Are Both Names on the Property?
• ☐ Are There Any Debts/Mortgage?

Financial:

• ☐ What Is the Partner's Total Wealth?
• ☐ What Are the Partner's Debts?
• ☐ Are There Children (From a Previous Relationship)?

Protection:

• ☐ Is There a Will?
• ☐ Is There a Cohabitation Agreement (For Cohabiting Partners)?
• ☐ Are Both Names on Important Assets?

9. Summary: How Much Does the Partner Receive

Key Points:

1. MARRIED = GREAT ADVANTAGE

• ✅ Partner Inherits Everything (Or a Lot)
• ✅ Inheritance Tax Very Low (3% in Flanders and Brussels)
• ✅ Automatic Legal Protection
• ✅ No Will REQUIRED (But Recommended)

1. COHABITING = NO ADVANTAGE

• ❌ Partner Receives NOTHING (Without a Will!)
• ❌ Inheritance Tax VERY HIGH (30%!) With a Will
• ❌ NO Legal Protection
• ❌ A Will Is ESSENTIAL

1. REGISTERED PARTNERSHIP = MIDDLE GROUND

• ✅ Similar to Marriage
• ✅ Inheritance Tax Low (3%)
• ✅ Will Recommended

1. PRACTICAL OUTCOMES:

• Married: Partner Inherits €200,000 - Pays €7,155 - Receives €192,845
• Cohabiting (No Will): Partner Inherits €0
• Cohabiting (With Will): Partner Inherits €200,000 - Pays €60,000! - Receives €140,000

1. PROTECTION:

• Married: Will (Clarity)
• Cohabiting: Will + Cohabitation Agreement + House in Both Names
• Registered Partnership: Will (Recommended)

1. COSTS:

• Will: €200-€500
• Cohabitation Agreement: €500-€1,200
• Inheritance Tax (Married): 3%
• Inheritance Tax (Cohabiting): 30%!

Golden Rule: MARRIAGE Is the Best Protection. COHABITING Without a Will = a NIGHTMARE!

Next Step

Are You a Partner in a Relationship?

1. Determine Your Marital Status
2. Make Sure You Have a Will (ESSENTIAL!)
3. Cohabiting? Draw Up a Cohabitation Agreement
4. Make Sure Both Names Are on the Property (Cohabiting)
5. Seek Legal Advice

Good Luck!