In the Brussels-Capital Region and in the Walloon Region, no such decision has (yet) been taken. These two regions are currently evaluating the possible measures to be taken in the context of registration and inheritance taxes.
As soon as the Brussels-Capital and/or Walloon Regions take any measures in this respect, this page will of course be up-dated.
Under normal circumstances, in the event of death in Belgium the inheritance tax return has to be submitted within a period of four months. In the case of a death abroad, this period is five1 or six2 months. The date of death is the starting date for the calculation of the term, and the date of receipt of the declaration by the tax administration as the end date. In the Brussels-Capital Region and in the Walloon Region, a late declaration leads to a penalty of 25 EUR per month and per heir who is obliged to file the inheritance declaration.
If you have any questions on this subject, please contact the authors of this article or via email@example.com.
1 When the death occurred in another country within the European Economic Area (EEA).
2 When the death occurred outside the European Economic Area (EEA).