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 heirs, not on the tax authority. The ruling provides guidance for practitioners dealing with intestate successions where no administrator has been appointed.
Key Takeaways
- Cost Allocation: Judicial administrator and curator fees are deemed part of estate liabilities, not recoverable from VLABEL.
- Legal Basis: The stance rests on interpretations of the Belgian Judicial Code (Gerechtelijk Wetboek) and succession regulations, reinforcing that tax authorities cannot be held liable for administrative appointment costs.
- Practical Impact: Estate planners and lawyers must budget for these expenses separately when handling unadministered estates in Flanders.
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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