Belgium’s new government agreement for the Flemish region includes various tax measures, which includes amendments to inheritance and property taxes.
Under the new tax measures, effective in 2026, inheritance tax rates will decrease for small and medium-sized inheritances, eliminating illegal loopholes and taxing unregistered gifts if the donor dies within five years.
From 1 January 2025, the registration tax for buying a primary residence will drop from 3% to 2%, while purchases by professional sellers will rise from 4% to 6%.
Regarding property taxes, tax incentives for energy-efficient renovations and real estate heritage will be eliminated.
Other tax measures include exemptions for zero-emission vehicle tax and the abolishment of new vehicle registrations, and tax on games and bets will have a harmonised rate structure.
