The Walloon Region maintains its own inheritance tax regime with rates and exemptions that differ from Flanders and Brussels. For direct descendants, the tax scale ranges from 3% on the first €12,500 to 30% on amounts exceeding €250,000. While the top rate is slightly higher than Flanders, the bracket structure and exemptions create different planning opportunities.

Surviving spouses and legal cohabitants are fully exempt from inheritance tax in Wallonia, consistent with other Belgian regions. This exemption extends to the entire estate, regardless of value, making spousal transfers completely tax-neutral. Siblings face rates between 20% and 65%, while unrelated beneficiaries can pay up to 80% on large inheritances.

Wallonia offers targeted relief for family businesses and agricultural properties. Enterprises that meet employment and operational continuity requirements qualify for reduced valuations, often 50% or more. The family home benefits from preferential treatment when inherited by direct descendants who maintain it as their primary residence.

Recent legislative changes have focused on environmental and social objectives, offering reduced rates for properties with sustainable forestry management or agricultural land preserved under conservation easements. Estate planning in Wallonia increasingly requires balancing tax efficiency with regional policy incentives.

For detailed analysis of inheritance tax planning strategies across all Belgian regions, including cross-border estates, consult our Belgian Inheritance and Gift Tax Guide.

This content is for informational purposes only and does not constitute legal or tax advice. Always consult a qualified tax advisor for matters specific to your situation.