Number of incoming succession documents

The ‘Vlaamse Belastingdienst’ (VLABEL) took over the tax department on 1 January 2015 so that the declarations of succession for a deceased with his tax domicile in Flanders can no longer be filed with the FPF Finances. The declarations of succession for a deceased with his tax domicile in Brussels or Wallonia are still managed in a computerised way in the Legal Security Offices thanks to the eSUCC application. This makes it possible to calculate for each heir the inheritance tax, fines and interest. A declaration of primitive succession is the first declaration filed by the heirs. It is taxable when it gives rise to the collection of inheritance tax and non-taxable where the net asset is less than or equal to the allowances for certain categories of heirs. Inheritance certificates are also issued through the eSUCC application. These certificates shall be issued free of charge by the administration when certain conditions are met. They allow the unblocking of bank accounts. Since 2022, we have recalculated the entire series based on the filing date of the inheritance certificate application.