What are the conditions for enjoying exemption from inheritance tax?

For inheritances that open in the Flemish Region an exemption from inheritance tax is granted, provided that a number of conditions have been met.

The exemption from inheritance tax depends on a number of conditions:

  • The holder of the shares must have acquired the shares no later than in the year 2005.
  • The holder of the shares must have acquired the shares no later than in the year 2005.
  • Under penalty of forfeiture, the exemption will only be effectively obtained insofar as
    • the shares are mentioned in the declaration of the estate;
    • the exemption is expressly requested;
    • a valid certificate (by credit institution authorized, in order to prove that all conditions have been met) is attached to the declaration.

The relevant excerpt from the Flemish Codex Taxation (Article 2.7.6.0.1) can be found in this document.

Below you will also find a history of our distributed dividends:

Dividends distributed