Updated on · 7 min read · by the team at Sparkling Services
In principle, no. In all three regions, only the debts the deceased owed on the day of death and the funeral costs can be deducted from the estate. Clearing the home is an expense the heirs incur after the death: it reduces what they actually receive, but not the taxable base. This guide explains what is deductible, region by region, and which points to check with your notary.
The short answer: clearance costs are not normally deductible
Belgian inheritance tax is charged on the net value of the estate, meaning the assets minus the deceased's debts and the funeral costs; clearance costs incurred after the death are not part of those liabilities. The same logic applies in Flanders, Brussels and Wallonia.
The reasoning is straightforward. Deductible liabilities are what the deceased personally owed at the moment of death (unpaid rent, a hospital bill, an outstanding loan and so on), plus funeral costs, which the law expressly allows. A clearance is ordered and paid for by the heirs, after the death, to manage or sell what they have inherited.
In practice this means that:
- you cannot list the clearance invoice as a liability in the inheritance tax return;
- the cost still reduces your real inheritance, because it is paid from estate funds or by the heirs;
- other post-death costs (cleaning, removals, estate agent fees on a sale) generally follow the same rule.
As far as we are aware, no regional rule provides a specific deduction for clearing a home. If your situation is unusual, ask your notary to confirm.
What is deductible? The deceased's debts and funeral costs
The estate's liabilities consist of the deceased's debts on the day of death and the funeral costs; these are the two main deductible categories. The Belgian notaries' guidance gives mortgages and personal loans, unpaid rent and funeral costs as examples.
Debts that are usually deductible
- Rent for the month of death if it had not yet been paid, and any arrears.
- Energy, water or telecoms bills for the period before the death.
- The care home or hospital bill up to the day of death.
- The outstanding balance of a mortgage or personal loan.
- Income tax due on the deceased's income.
Funeral costs
Undertaker's fees, burial plot or cremation, death notices and the funeral reception are part of the liabilities, even though they arise after the death: this is the exception the law provides.
What is usually not deductible
- Costs of clearing, cleaning and removing the household contents.
- Notary fees for administering the estate.
- Costs of preparing a property for sale (works, certificates, estate agent).
Each debt must normally be supported by a document attached to the return, unless you choose a flat-rate amount where one exists.
Flanders: liabilities and flat rates with the Flemish Tax Service
In the Flemish Region, inheritance tax (erfbelasting) is reduced by the funeral costs and the deceased's other debts; heirs can either prove the actual amounts or opt for flat rates. The return is filed with the Flemish Tax Service (Vlaamse Belastingdienst).
Flemish law provides flat-rate amounts for funeral costs and for debts, set by the regulations and indexed every year. Check the amounts that apply on the date of death with the Flemish Tax Service (Vlaamse Belastingdienst) or your notary.
The two debt flat rates cannot be combined, and there is no flat rate for debts specifically linked to a property, such as a mortgage. Case law confirms that, apart from funeral costs, only debts existing on the day of death are accepted (Article 2.7.3.4.1 of the Flemish Tax Code).
In practice, the debt flat rate covers the deceased's small bills. It is not designed to absorb the heirs' own spending, such as a clearance: those costs simply do not enter the calculation.
Brussels and Wallonia: the Inheritance Tax Code
If the deceased lived in Brussels or Wallonia, the return goes to the Federal Public Service Finance, which calculates the tax on the net value after deducting debts; funeral costs are also accepted as liabilities. Both regions set their own rates, but FPS Finance still collects the tax for them for the time being.
The principle is the same as in Flanders: the deceased's debts at the time of death and the funeral costs are deductible, on the basis of supporting documents. The heirs' clearance costs are not.
Statutory flat rates: check the rules that apply
In some regions the law allows the actual debts or funeral costs to be replaced by a flat-rate amount, set by the regulations and subject to change. To find out whether a flat rate exists and which one applies on the date of death, check with the Federal Public Service Finance, the regional tax administration (Bruxelles Fiscalité / Brussel Fiscaliteit, SPW Fiscalité in Wallonia, Vlaamse Belastingdienst in Flanders) or your notary.
Where there is no flat rate, expect to substantiate the actual debts and funeral costs with documents. In any case, a flat rate only covers the deceased's debts and funeral costs: it does not make a clearance deductible.
Grey areas: rent after the death, care homes, late bills
Some costs sit on the line between a debt of the deceased and an expense of the heirs; in those cases the notary decides on the basis of the documents. These are situations that can arise around a clearance.
- Rent after the death: in Flanders the lease ends at the end of the second month after the death, with one month's compensation; in Wallonia, three months after the death. These amounts arise after the death, so at first sight they are not debts that existed on the day of death. Ask your notary how they should be treated for tax purposes.
- Care home: the bill up to the day of death is a debt of the deceased. Charges made after the death until the room is cleared fall into the same grey area as rent.
- Late bills: a final energy statement may only arrive after the return has been filed. In Flanders, the tax authority accepts late documents in some cases if the delay is justified.
- Damage to a rented home: damage the tenant caused during the lease is in principle their debt, even though the amount is only set at the check-out inspection. Here too, the notary has the final word.
A good habit: keep every invoice and note which period it relates to. Your notary can then classify each amount correctly.
Who pays for the clearance, and from which money?
The heirs pay for the clearance, normally in proportion to their shares, either directly or from estate funds once these have been released. But the order in which you do things matters.
The deceased's accounts are frozen as soon as the bank is told of the death. The bank can pay certain priority bills such as funeral costs, but not a clearance invoice before the heirs have been established. In addition, the notaries warn that transferring money from the deceased's account or paying their bills can count as tacit acceptance of the estate.
Practical tips
- Have the quote and invoice made out to the heirs or to "the estate of" the deceased, with everyone's agreement.
- If one heir advances the money, record it in writing so they are repaid when the estate is divided.
- Ask the notary whether to wait for the certificate or deed of inheritance before ordering the clearance.
- Keep the invoice: even though it is not tax-deductible, it counts in the accounts between heirs.
At Sparkling Services, the price is fixed in writing after a visit (free), usually arranged within 48 hours. It depends on volume, access and sorting, and the value of reusable items is deducted: the clearance can be free, we can pay the difference to the estate, or you pay a fixed price. Knowing the amount in advance makes it easier to share the cost between heirs.
The value of the contents in the inheritance tax return
The deceased's furniture and belongings are part of the estate and must be declared at their value on the day of death; for ordinary, used furniture that value is often modest. This is a separate question from whether clearance costs are deductible.
A few pointers:
- Valuable items: jewellery, art, collections or vehicles must be declared at their real value. If in doubt, the notary may recommend a valuation by an expert or an auction house.
- Ordinary contents: discuss with the notary how to value them. Dated photos of each room and a list of the main items help to support an estimate.
- Acceptance under benefit of inventory: if the estate is accepted this way, the notary draws up an inventory. Nothing should be moved or cleared before then.
A clearance quote is not an official valuation of the contents for the inheritance tax return. At Sparkling Services, our price covers labour, transport, sorting and processing; the value of reusable or resaleable items is deducted from it, which can make the clearance free or mean we pay you the difference. Reusable items are donated to social-economy organisations (for example Les Petits Riens, Oxfam or De Kringwinkel), depending on what they accept.
Questions to ask your notary
Your notary is best placed to apply these rules to your situation; take a few specific questions to your appointment.
- Can we have the home cleared now, or should we wait until we have decided whether to accept the estate?
- Which bills can go into the liabilities, and should we choose a flat rate (in Flanders)?
- How should rent or care home charges billed after the death be treated?
- How should the contents be valued, and do some items need a professional valuation?
- How should the clearance invoice be shared between heirs, and from which account should it be paid?
A reminder of the deadlines: the inheritance tax return must be filed within four months of the death if it occurred in Belgium (five months elsewhere in Europe, six months outside Europe). The clearance can take place before or after filing; it has no effect on the amount of tax.
Frequently asked questions
Are house clearance costs deductible from inheritance tax in Belgium?
In principle, no. In all three regions, only the debts the deceased owed on the day of death and the funeral costs are deductible. A clearance is an expense of the heirs incurred after the death: it reduces what they inherit, but not the taxable base. If your situation is unusual, ask your notary to confirm how the rules apply.
Are funeral costs deductible in Belgium?
Yes. Funeral costs are accepted as liabilities of the estate in Flanders, Brussels and Wallonia. In Flanders you can prove the actual costs or use an indexed flat rate. In the other regions, check with the competent tax administration or your notary whether a flat rate applies. Actual costs remain deductible with supporting documents in every region.
Is rent paid after the death deductible?
Unpaid rent up to the death is a debt of the deceased and therefore deductible. Rent that runs after the death until the lease ends only arises after the death, so at first sight it does not meet the definition of a debt existing on the day of death. The exact treatment depends on the circumstances, so ask your notary.
Can I pay for the clearance from the deceased's bank account?
Not while the accounts are frozen and the heirs have not been established. The notaries also warn that transferring money from the deceased's account or paying their bills can count as tacit acceptance of the estate. Wait for the notary's advice and, in the meantime, have the quote made out to the heirs.
Do the contents have to be declared in the inheritance tax return?
Yes. Furniture and belongings are part of the estate and must be declared at their value on the day of death. Valuable items must be properly valued; for ordinary contents, agree the approach with your notary. A clearance quote is not a valuation of the contents and should not be used as one.