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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