In Belgium

Successive usufruct (usufruit successif / opeenvolgend vruchtgebruik) is an estate planning tool where the usufruct over a property is granted to one person first, then passes to a second person upon the first’s death or renunciation.

The most common Belgian application:

  • First usufructuary: surviving spouse (right to live in or rent the property)
  • Second usufructuary: a child or other beneficiary
  • Bare owner: grandchildren or other heirs

This allows the owner to protect multiple generations while planning the eventual transfer of full ownership.

How it works

Creation. Successive usufruct is established through a will or donation deed. The notarial deed must clearly identify each successive usufructuary and the conditions for transition.

Taxation. Each successive usufruct may trigger inheritance or gift tax when it is established. The tax treatment depends on the relationship between the parties and the applicable regional rates.

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Good to know
Successive usufruct delays the bare owner’s full enjoyment of the property. If the two usufructuaries live long lives, the bare owner may wait decades before becoming full owner. This should be carefully considered in estate planning.

Practical example

Jacques (75) bequeaths his apartment in Brussels with successive usufruct: first to his wife Martine (70), then to their disabled son Paul (45). The grandchildren receive the bare ownership. Martine lives in the apartment. At her death, Paul receives the usufruct and can live there or rent it. Only at Paul’s death do the grandchildren become full owners.