The Commission has decided to send a letter of formal notice to Belgium formally requesting a change to the rules on inheritance tax in Wallonia.

The Inheritance Tax Code applicable to the Walloon Region provides for an exemption from inheritance tax when the deceased individual was residing in Belgium. On the contrary, such exemption is not granted where the deceased person was living in another country within the European Economic Area. The Commission considers that the absence of an exemption for inheritance tax on immovable property located in Belgium and passed on by a deceased person who did not live there is contrary to Articles 45, 49 and 63 TFEU, given that such an exemption does indeed exist for a resident of Belgium. 



Informatiesoort: Nieuws

Rubriek: Europees belastingrecht, Schenk- en erfbelasting

H&I: Previews


Gerelateerde artikelen