The Flemish Tax Service denied an exemption from inheritance tax on the family home for a surviving spouse, finding that the legal presumption of the couple’s last shared principal residence—derived from the population register—was not rebutted by the presented evidence. The taxpayer failed to provide adequate proof of rent arrears owed to a private foundation that would have countered the presumption. Consequently, the full value of the property remained subject to inheritance tax, underscoring the evidentiary burden on claimants seeking the widow(er) exemption.
Key Takeaways
- Presumption of Residence: The population register creates a rebuttable presumption of the deceased’s last marital home.
- Evidentiary Requirement: Claimants must supply concrete evidence, such as documented rent arrears, to overcome this presumption.
- Tax Consequence: Failure to rebut the presumption results in the property’s full inclusion in the taxable estate for inheritance tax purposes.
Disclaimer:This article is compiled and summarized based on publicly available information and is for general information and academic exchange purposes only. It does not constitute any form of formal tax advice, legal opinion, or basis for performance. For tax planning, please consult a qualified professional tax advisor or legal counsel.
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