Belgian succession combines EU cross-border rules with a recently liberalised reserve and sharply regional taxation.
Which law applies
The EU Succession Regulation applies: habitual residence is the default connecting factor, with the option to choose national law by will.
The reserved portion after 2018
A 2018 reform reshaped forced heirship. The children’s reserved portion is now broadly half of the estate collectively (whatever the number of children), giving testators more freedom over the rest; a surviving spouse retains protection, often in the form of usufruct.
Tax is regional
Inheritance/succession duties differ markedly between Flanders, Brussels and Wallonia, by both rate and bracket, so the region matters as much as the relationship.
For foreign families
The interaction of the reserve, the spouse’s usufruct and regional tax rewards local input. A verified Belgian colleague can map the reserve and the duty.
Reform details and regional tax change — confirm with admitted Belgian counsel.