Luxembourg charges nothing to children and spouses on their legal share. The Netherlands charges children and partners 10% and 20% after exemptions. Belgium charges 3% to 27% in Flanders and 3% to 30% in Brussels for direct heirs, and far more for siblings and strangers. In each country the deceased's residence decides, and there is no inheritance treaty between them.
Three neighbours, three very different bills
Luxembourg, the Netherlands and Belgium sit within two hours' drive of each other and tax inheritances in completely different ways. For a child inheriting EUR 1 million, the bill ranges from nothing in Luxembourg to more than EUR 200,000 in Belgium.
0% for children
On the legal share in direct line and for spouses. Strangers pay up to 48% with surcharges.
10% and 20%
For children and partners, after exemptions. Partners get EUR 828,035 tax-free.
3% to 27% or 30%
For children and partners, by region. Strangers up to 55% in Flanders, 80% in Brussels.
The deceased's residence
Decides which country taxes the worldwide estate.
Luxembourg inheritance tax
| Heir | Legal share | Above the legal share |
|---|---|---|
| Children and grandchildren (direct line) | 0% | 2.5%, or 5% on the excess |
| Spouse or partner (3+ years) | 0% | 0% |
| Brothers and sisters | 6% | 15% |
| Nephews and nieces | 9% | 15% |
| Others | 15% | 15% |
Above EUR 10,000 per heir, the base rates (except the 0% cases) are increased by surcharges that grow with the size of the share, reaching 48% in total for the largest gifts to strangers. Non-residents pay transfer duty only on Luxembourg real estate.
Dutch inheritance tax (erfbelasting) 2026
| Heir | Exemption | Up to EUR 158,669 | Above |
|---|---|---|---|
| Partner | EUR 828,035 | 10% | 20% |
| Child | EUR 26,230 | 10% | 20% |
| Grandchild | EUR 26,230 | 18% | 36% |
| Parents | EUR 62,110 | 30% | 40% |
| Others, incl. brothers and sisters | EUR 2,769 | 30% | 40% |
Dutch inheritance tax applies when the deceased lived in the Netherlands, and to Dutch nationals for 10 years after they emigrate. Heirs now have 20 months from the death to file. Family companies can use business succession relief (BOR).
Belgian inheritance tax: Flanders and Brussels
| Heir | Flanders | Brussels |
|---|---|---|
| Children and partners | 3% to EUR 50,000; 9% to EUR 250,000; 27% above | 3% to EUR 50,000 rising to 30% above EUR 500,000; EUR 15,000 allowance |
| Family home to the partner | Exempt | Exempt after 5 years of living together |
| Brothers and sisters | 25%, 30%, 55% above EUR 75,000 | 20% rising to 65% above EUR 250,000 |
| Others | 25%, 45%, 55% above EUR 75,000 | 40% rising to 80% above EUR 175,000 |
Wallonia has its own scale, with a reform announced for 2028. The region where the deceased lived longest during the last five years decides. Non-residents are taxed only on Belgian real estate.
Calculate the inheritance tax in each country
Simplified: one heir, cash and investments, no gifts in the last years, residence of the deceased in that country.
Inheritance tax calculator: Luxembourg, Netherlands, Belgium
Enter what one heir receives and who they are. You see the tax in each country side by side.
Of the deceased, not the heir; worldwide estate for residents.
On the legal share; strangers pay heavily.
None between LU, NL and BE for inheritance.
Gifts, holdings and policies work best years ahead.
What families do about it
- Lifetime gifts. Gifts to children are often taxed less than inheritances, especially in Belgium with registered gifts at 3% in Flanders and Brussels.
- Family companies. Business succession relief in the Netherlands and Belgium can cut the tax on qualifying company shares to zero or close to it.
- Certification and STAKs. Parents keep control while children receive the value, as we explain in our foundation notes.
- Life insurance. In many countries a policy pays out under its own rules, outside the estate.
- Residence. A real move to Luxembourg changes the rules for the whole estate, but the Dutch 10-year rule for nationals applies.
Inheritance tax in the Benelux: frequent questions
Is there inheritance tax in Luxembourg?
Yes, but not for children and spouses on their legal share: direct-line heirs and spouses pay 0% on what the law reserves to them. Brothers and sisters pay 6% and unrelated heirs 15%, increased by surcharges for larger amounts.
How much is inheritance tax in the Netherlands in 2026?
Children and partners pay 10% up to EUR 158,669 and 20% above, after an exemption of EUR 26,230 for a child and EUR 828,035 for a partner. Grandchildren pay 18% and 36%, others 30% and 40%.
How much is inheritance tax in Belgium?
It depends on the region where the deceased lived. In Flanders children and partners pay 3%, 9% and 27%; in Brussels 3% to 30%. Brothers, sisters and unrelated heirs pay up to 55% in Flanders and up to 80% in Brussels.
Which country's inheritance tax applies?
In all three countries the residence of the deceased decides. A resident's worldwide estate is taxed; a non-resident's estate is taxed only on local real estate. The heir's residence does not matter.
Is there an inheritance tax treaty between Luxembourg, the Netherlands and Belgium?
No. None of the three has an inheritance tax treaty with the others, so double taxation is avoided only through domestic credits and careful planning.
Can I avoid inheritance tax by moving to Luxembourg?
Moving changes which country taxes your estate, but the Netherlands keeps taxing Dutch nationals for 10 years after they emigrate, and Belgium will check that the move is real: a Belgian home or family left behind can keep you resident.