Claudia Duchateau

The planned capital gains tax on financial assets is starting to take shape. For entrepreneurs and families who have already structured their assets within the framework of succession planning, this raises new questions. What does this tax mean for existing planning? And, above all, who will ultimately bear the tax burden?

To make this clear, we look at a widely used technique in family wealth planning: the donation of an investment portfolio with reservation of usufruct.

In Flanders, inheritance tax is due on what you inherit after a death. Since 1 January 2026, new rules may significantly affect the amount payable. Here’s what you need to know about the current rates, exemptions and key changes.