Inheritance tax in 2026: new benefit for singles and partners

As of Jan. 1, 2026, a lot is changing in the Flemish tax landscape. In this article, we zoom in on the changes to the inheritance tax, including the single reduction for childless singles and a broader spousal abatement.

Earlier we communicated about the other adjustments that resulted from the same approved program decree of Dec. 18, 2025:

• Adjustments to the favorable tax regime for family partnerships
• Reduced sales tax on purchase of sole proprietary home

1. The single reduction

Are you single without children? Then, starting in 2026, you can use your will designate one or more persons who together make up € 100.000 obtain from your estate at reduced rates:

• 3% on the first €50,000
• 9% on the part between €50,000 and €100,000

What are the conditions?

• You have at the time of death No partner and no descendants.
• You explicitly designate beneficiaries in your will.
• The maximum net inheritance under this preferential rate is €100,000 per estate. In the case of multiple beneficiaries, that amount becomes pro rata divided, unless you provide otherwise in the will.
• Beneficiaries apply for the reduction in the declaration of estate.

Example

Do you leave €80,000 to your best friend through your will? Then you pay:

• 3% at €50,000 = €1,500
• 9% at €30,000 = €2,700

Total: €4,200 inheritance tax on this portion. (Rates and maximums according to the single reduction).

Pro Tip: Do you already have a will? Let it revisit so that your beneficiary(ies) can take full advantage of this new benefit.

2. Friends' legacy extinguishes

The friends legacy, where you could bequeath up to €15,000 to one or more individuals to 3% (max. tax benefit €3,300), extinguishes from 2026. Wills made no later than Dec. 31, 2025, remain under the old regulation.

Mentions of friends' inheritance in wills. as of January 1, 2026 have no tax effect more.

3. Partner abatement: higher exemption up to €75,000

For the surviving partner applied since 2018 an exemption on movable property up to € 50.000 (max. benefit €1,500). From 2026, that exemption will be widened to €75,000: in addition to the first bracket of €50,000, there will be €25,000 exemption in the second rate bracket.

This provides an additional benefit of up to €2,250, or a total of €3,750. The Flemish Tax Administration applies this automatic on the assessment notice.

What does this mean to you?

• Are you single without children? You get more leeway to benefit someone close to your heart in a tax-friendly way. Have your will amended or drafted.
• Do you have a partner? Your existing exemption of €50,000 is widened by €25,000 exemption in the second rate bracket.
• Had you counted on the friends legacy? Check if your will was drafted before Jan. 1, 2026. Otherwise, it pays to see if the single reduction (if you qualify) offers a better alternative.