Number of incoming documents in matters of succession

The Vlaamse Belastingdienst (VLABEL) took over the tax department on 1 January 2015 so that declarations of succession for a deceased person whose tax domicile is in Flanders can no longer be submitted to the FPS Finance. Declarations of succession for a deceased person whose tax domicile is in Brussels or Wallonia are still managed electronically in the Legal Security offices using 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 levying of inheritance tax and non-taxable when the net assets are less than or equal to the allowances to which certain categories of heirs are entitled. Certificates of inheritance are also issued via the eSUCC application. These certificates are 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 application for the Certificate of Heredity. We see a clear increase in applications in 2023, probably explained by the possibility now for citizens to apply online via MyMinfin.