Duo legacies

Duo legacies in the Flemish Region

For wills of persons with official residence in Flanders, it is since 1 July 2021 no longer possible to benefit from the tax advantage of a duo legacy upon decease. 

For distant relatives or friends, inheriting through a duo legacy is therefore no longer fiscally advantageous. 

However, it is now possible to leave a limited amount to a friend at the lower rate of 3%.

From a tax point of view, it is now really interesting to leave part of your estate to a charity, as the inheritance tax rate for officially recognised associations such as Aviation Sans Frontières – Belgium has been reduced to 0%.

It is important to amend wills containing a duo legacy to prevent the beneficiaries from receiving less than what the deceased intended. If you have included a charity in your will using the duo legacy technique, it is advisable to have your will checked by a notary.

Duo legacies in the Walloon and Brussels Regions

People with official residence in Wallonia or the Brussels Region can still make use of the duo legacy technique. The duo legacy makes it possible to reduce inheritance tax, which is normally very high for distant heirs and friends. A win-win situation for everyone.

In this case, you leave part of your estate to a distant relative or friend and another part to an officially recognised association such as Aviation Sans Frontières – Belgium. The association will pay the inheritance tax on both its share and the share of the other heirs. And since inheritance tax is considerably lower for associations, the other heirs can receive a higher net amount.

It is best to discuss the exact distribution of the dual legacy in your will with your notary.

Please contact our legacy specialists.

We will be happy to answer any questions you may have about legacies by email or telephone.

E-mail ASF-B : frank.warnier@asfbelgium.org

Gsm Frank Warnier : +32 477 95 00 34