Inheritance Law 2017

Tips and tricks

On 1 September 2017, legislation for the Belgian inheritance law's reform was published in the Official Journal, with the new rules themselves applying as of 1 September 2018.

On this page, Greenille by Laga offers "tips & tricks" (in Dutch) with respect to the new inheritance law:

  1. Does the new inheritance law have any impact on the surviving spouse’s usufruct on donations to children executed under the old rules?
  2. What are the surviving spouse's rights regarding donations to children after 1 September 2018?
  3. The new inheritance law provides new rules applicable to donations between spouses
  4. The valuation of donations under the old and new inheritance law
  5. A punctual agreement as to succession cannot cover the indexation
  6. The contribution rule has changed under the new inheritance law. The contribution rule is the process of returning any gift, that a beneficiary has received in advance of his or her share, into the succession estate to achieve equal division between heirs. Under the new rules, the heirs must put into contribution the value of gifts that the deceased has made to them. This rule is still subject to some exceptions
  7. A donation to a child can either be an advancement on the inheritance or be exempt from contribution. Can one change this afterwards?
  8. The application of the current article 918 BCC on inheritances after 31/8/2018: Under the old inheritance law article 918 BCC applies to gifts with reservation of usufruct contracted by the deceased with one of  his descendants. Under application of art. 918 BCC other heirs with a reserved portion may explicitly agree with and intervene in such act, thereby waiving their rights to claim the eventual reduction of such transaction, because of infringement of their protected heirship rights. The old rule will continue to apply to such gifts, if executed before 31 august 2018 with the agreement of the other heirs
  9. The valuation of the donation of a family enterprise under the new and the old rules of inheritance law
  10. The 2017 Belgian inheritance law introduces a new sort of succession agreements, known as a ‘comprehensive succession agreement’ or ‘family agreement’
  11. Renunciation of usufruct and its implication on the usufruct of the surviving spouse
  12. Inheritance rights of the parents: from statutory share to parental maintenance claim
  13. What is the position of the donee when the donor has given too much during his/her lifetime?
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