I inherited a tenanted property: what to do in Belgium
You are inheriting a tenanted property in Belgium? Tenant's rights, continuation of the lease, inheritance tax and practical steps for the new heir.
Inheriting a rented property: Caroline’s situation
Caroline’s father has died. In the succession, she inherits an apartment in Ghent occupied by a tenant for 6 years. The 3-6-9 lease is registered and the tenant pays regularly.
Caroline faces several questions: should she keep the property? Can she ask the tenant to leave? How do the practical steps work?
The first rule: the lease does not end on the landlord’s death. Caroline automatically takes over the landlord’s position with all the obligations that follow.
The landlord’s death changes nothing for the tenant. The lease continues under the same conditions. The heir cannot invoke the succession as grounds for termination.
The lease continues automatically
What changes
| Element | Before | After |
|---|---|---|
| Landlord | The deceased | The heir (or heirs in joint ownership) |
| Rent collection | Deceased’s account | Heir’s account (after notification) |
| Maintenance obligations | The deceased | The heir |
| Landlord insurance | In the deceased’s name | To be transferred to the heir |
| Rental deposit | Managed by the deceased | Taken over by the heir |
What does NOT change
- The rent amount
- The lease clauses
- The remaining duration
- The tenant’s rights
- The lease registration
In case of joint ownership
If several heirs inherit the property, they hold it in joint ownership. They must designate an agent (generally one of them) to manage the relationship with the tenant. Important decisions (termination, major works) require the agreement of all co-owners.
For details on lease and will, see our dedicated guide.
Succession taxation
Inheritance tax
Inheritance tax is calculated on the market value of the property. A rented property is generally valued with a 5 to 10% discount compared to a vacant property (the current lease is a charge).
| Region | Rate (direct line) | Rate (siblings) |
|---|---|---|
| Brussels | 3 to 30% | 20 to 65% |
| Wallonia | 3 to 30% | 20 to 65% |
| Flanders | 3 to 27% | 25 to 55% |
Rental income
From the acceptance of the succession, the heir declares the rental income in their own tax return. The cadastral income of the property is added to their own property income.
Property tax
The property tax for the current year is due by the heir in proportion to the holding period. The pro rata is calculated by the tax authority.
Your options as heir
Option 1: Keep the property and the tenant
- Immediate rental income (no vacancy)
- Remote management possible with a rental management software
- The sitting tenant is an advantage if you do not wish to manage the change
Option 2: Keep the property but recover the dwelling
- Give notice for personal occupation (6-month notice period, possible at any time)
- Or wait for the next triennial deadline for notice without grounds (with indemnity)
- Send the notice by registered letter
Option 3: Sell the property
- You can sell with the sitting tenant (5-15% discount)
- Or give the tenant notice first and sell the property vacant
- Inheritance tax is due even if you sell immediately
Immediate steps
- Inform the tenant of the death and your status as heir
- Provide your bank details for rent payment
- Take over the landlord insurance in your name
- Recover the documents: lease, property inventory, rental deposit
To create new leases or manage the inherited property, use our online lease generator. For other situations, see our case studies.