Published on 17 September 2026, position VB 26055 (decision 27 July 2026) provides interpretative guidance on the “beding van aanwas” (accretion clause) concerning immovable property included in a marriage contract. Such clauses stipulate that upon the death of one spouse, the deceased’s share in the property accrues to the survivor, bypassing the estate.
Key Takeaways
- Inheritance Tax Exemption Confirmed: The administration confirms that assets passing via a valid accretion clause benefit from the full spousal inheritance tax exemption (100% exemption in the Flemish Region), regardless of the property’s value.
- Formal Requirements Strict: The clause must be included in a notarial deed (authentic instrument) and explicitly refer to specific immovable properties. Oral agreements or clauses in private deeds are disregarded for tax purposes.
Disclaimer: This article is compiled and summarized by the AI based on publicly available information and is for general information purposes only. It does not constitute any form of formal tax advice, legal opinion, or basis for performance. Please consult a qualified professional tax advisor or legal counsel for tax advice.
Source: Read Official Announcement