Japan Inheritance Guide for Belgium (ベルギー) Nationals
This guide explains how Japanese inheritance law and tax apply to Belgium nationals living in or inheriting property from Japan. There are approximately approx. 1,500 Belgium nationals residing in Japan.
1. Applicable Law (準拠法)
Under Japan's Act on General Rules for Application of Laws (法の適用に関する通則法, Article 36), the inheritance of a person is governed by the national law of the decedent.
Belgian Civil Code (reformed in 2018) governs succession. As an EU member, Belgium applies the EU Succession Regulation (Brussels IV): the law of habitual residence applies by default. The 2018 reform significantly modernized Belgian succession law.
Renvoi (反致): May Apply
Under Brussels IV, renvoi is excluded for intra-EU cases. For non-EU situations (assets in Japan), Belgian conflict rules under the Code of Private International Law (2004) may refer to lex rei sitae for immovable property.
2. Tax Obligation Type (課税範囲)
Unlimited Taxpayer
Taxed on all worldwide assets.
Applies if: domiciled in Japan, OR foreign national with residence visa who has lived in Japan for 10+ years.
Limited Taxpayer
Taxed only on assets in Japan.
Applies if: not domiciled in Japan, OR foreign national who has lived in Japan for less than 10 years.
Japan has a tax treaty with Belgium that may provide relief from double taxation.
3. Belgium Inheritance Law
- •Forced heirship (réserve): children collectively receive 1/2 of the estate regardless of number (reformed in 2018 from variable fractions)
- •Surviving spouse has usufruct over the entire estate (can be converted to a capital sum)
- •Belgium imposes inheritance tax at rates varying by region (Flanders, Wallonia, Brussels) from 3% to 80%
- •The 2018 reform allows global succession agreements (pactes successoraux) between family members
Statutory Inheritance:
Spouse receives usufruct over the entire estate. Children share the bare ownership equally. If no children, spouse receives full ownership of the community property and usufruct over the separate property.
4. Required Documents
Acte de Notoriété / Akte van Bekendheid
Belgian notarial certificate of heirship.
Extrait d'Acte de Naissance / Uittreksel Geboorteakte
Belgian birth certificate extract.
Apostille
Belgium is a Hague Convention member. Apostille from the SPF Affaires étrangères / FOD Buitenlandse Zaken.
Certified Japanese Translation
French/Dutch/German documents translated into Japanese (Belgium has three official languages).
5. Professional Fees
| Professional | Fee Range |
|---|---|
| Tax Accountant (税理士) | ¥500,000–¥1,500,000 |
| Lawyer (弁護士) | ¥500,000–¥1,000,000 |
| Judicial Scrivener (司法書士) | ¥80,000–¥200,000 |
| Translation & Apostille | ¥50,000–¥150,000 |
6. Important Notes
- ⚠Belgian inheritance tax varies dramatically by region: Flanders has reduced rates for direct heirs (3–27%), while Wallonia and Brussels have higher rates for non-relatives (up to 80%)
- ⚠The 2018 succession reform simplified forced heirship: children's reserve is now always 1/2 regardless of number
- ⚠The Japan-Belgium tax treaty provides double taxation relief
- ⚠Japan and Belgium have a social security agreement
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Frequently Asked Questions
Does Belgium have inheritance tax?
Yes. Belgian inheritance tax varies by region. In Flanders, direct heirs pay 3–27%. In Wallonia and Brussels, rates can reach 80% for non-relatives. The Japan-Belgium tax treaty helps avoid double taxation.
How did the 2018 Belgian succession reform change things?
The 2018 reform simplified forced heirship: children now collectively receive 1/2 of the estate (regardless of number), leaving 1/2 freely disposable. It also introduced succession agreements (pactes successoraux) allowing families to plan ahead.
Which Belgian region's tax rate applies?
The applicable region is determined by the decedent's last fiscal domicile in Belgium. If the decedent lived outside Belgium, it is based on their last Belgian domicile within the previous 5 years, or the Brussels region by default.
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This tool provides rough estimates only. It does not constitute tax advice or tax filing services. Actual tax obligations may differ significantly. Please consult a licensed tax professional (税理士) for accurate calculations.