Certificate to be delivered by the financial institution for the exemption from inheritance tax

 

A certificate must be drawn up by the financial institution in a manner conforming to Article 11 of the Flemish Government’s Decree of 3 May 1995 regulating the exemption from inheritance tax associated with the social rights in companies established within the framework of the realisation and/or financing of investment programmes for service flats, as amended by the Flemish Government’s Decree of 21 December 2012 containing various provisions on finances and the budget. The full text of these decisions can be found in this document (available in Dutch only).

Update: Extract Flemish Codex Taxation – art. 2.7.6.0.1. (available in Dutch only)

Example of such a certificate (available in Dutch only)