The rates apply to the individual net share inherited by each heir.

Part of the net share in EUR		Percentage per bracket	Total tax from previous brackets
from	to
0.01	12 500	3 %
12 500.01	25 000	4 %	EUR 375
25 000.01	50 000	5 %	EUR 875
50 000.01	100 000	7 %	EUR 2 125
100 000.01	150 000	10 %	EUR 5 625
150 000.01	200 000	14 %	EUR 10 625
200 000.01	250 000	18 %	EUR 17 625
250 000.01	500 000	24 %	EUR 26 625
over 500 000		30 %	EUR 86 625

Legal cohabitants

In the Walloon Region, cohabitant means a person:

• who was domiciled with the deceased person on the date of his or her death and
• who drew up a declaration of legal cohabitation with the deceased person in accordance with the provisions of the Civil Code or the Law on Private International Law.

Under certain circumstances, the rates also apply to adoptive children.

The rates apply to the individual net share inherited by each heir.

Part of the net share in EUR		Percentage per bracket	Total tax from previous brackets
from	to
0.01	12 500	20 %
12 500.01	25 000	25 %	EUR 2 500
25 000.01	75 000	35 %	EUR 5 625
75 000.01	175 000	50 %	EUR 23 125
over 175 000		65 %	EUR 73 125

The rates apply to the individual net share inherited by each heir.

Part of the net share in EUR		Percentage per bracket	Total tax from previous brackets
from	to
0.01	12 500	25 %
12 500.01	25 000	30 %	EUR 3 125
25 000.01	75 000	40 %	EUR 6 875
75 000.01	175 000	55 %	EUR 26 875
over 175 000		70 %	EUR 81 875

The rates apply to the individual net share inherited by each heir.

Part of the net share in EUR		Percentage per bracket	Total tax from previous brackets
from	to
0.01	12 500	30 %
12 500.01	25 000	35 %	EUR 3 750
25 000.01	75 000	60 %	EUR 8 125
75 000.01	175 000	80 %	EUR 38 125
over 175 000		80 %	EUR 118 125