Flemish Region (Belgium)

On 11 September 2026, the Flemish Tax Administration (Vlaamse Belastingdienst) published a comprehensive FAQ addressing the conditions for applying the favorable tax regime for the transfer of family businesses and companies under gift and inheritance tax, effective from 1 January 2026. This guidance clarifies the legislative changes introduced by the Flemish Parliament to support business […]

On 4 September 2026, the Flemish Tax Administration issued advance tax ruling VB 26040 concerning the registration duty implications of amending a marriage contract to incorporate residence and attribution clauses into the statutory marital property regime. The ruling addresses a scenario where spouses, originally married under the legal community regime, modify their contract to add

The Flemish Tax Service (VLABEL) issued an administrative stance clarifying that the costs and fees associated with appointing a judicial administrator or curator for an unadministered estate cannot be recovered from VLABEL. This decision interprets relevant provisions of the Belgian Judicial Code and succession law, emphasizing that such expenses fall on the estate itself or

The Flemish Tax Service determined that the reduced transfer tax rate (verlaagd verkooprecht) for the acquisition of a single family dwelling remains applicable when converting a former bakery into a residential property, provided that only normal maintenance and repair works are carried out. The decision interprets the Flemish registration tax rules, confirming that substantial renovation

The Flemish Tax Service ruled that procedural defects in federal service of process (betekeningsverzuim) do not negate the obligation to pay onroerende voorheffing (property tax) when the formal requirements for the tax assessment notice are satisfied. The decision distinguishes between service defects in federal proceedings and the administrative validity of tax levies, holding that the

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

In VB 26031, the Flemish Tax Service addressed the tax consequences of a kanscontract (gambling contract), determining that winnings derived from such agreements are subject to gaming tax under Flemish legislation. The decision examines the qualification of the contract as a taxable game of chance, applies the relevant statutory thresholds, and confirms that neither the

The Flemish Tax Service’s VB 26048 ruling examines the tax effects of modifying a marriage contract to switch from the default legal community of property to a separation of property regime, including the removal of the limited community of acquests and the addition of optional residence and attribution clauses. The decision confirms that such matrimonial

VB 26002 concerns a merger that led to the premature termination of an erfpachtconstructie (leasehold construction arrangement). The Flemish Tax Service ruled that the early cessation of leasehold rights triggers a reassessment of the onroerende voorheffing (property tax) base, as the underlying land’s valuation must reflect the changed encumbrance status. The decision highlights that leasehold

In VB 25126, the Flemish Tax Service considered a scenario where the naked ownership (blote eigendom) of a taxpayer’s sole private residence was donated on the same day as its acquisition. The ruling determined that the transfer constitutes a taxable gift under the Flemish gift tax regime, despite the simultaneous purchase, because the donor relinquished