In Belgium, acceptance of an inheritance can be declared either by formal declaration or by taking possession of the estate. It is important to note, however, that acceptance cannot be revoked by a subsequent declaration of disclaimer. This would require a legal challenge, which is subject to certain conditions.
Example: Spouses M (man) and F (woman) live under the statutory matrimonial property regime of community of acquired property in Belgium. They have two children together, K1 and K2. M also has a child, K3, from a previous marriage.
The assets consist of a bank account in Germany and a property in Belgium.
M died on August 1, 2020, in Belgium. He was habitually resident in Belgium before his death. There is no will. His children live in Germany and are wondering how they should proceed with the probate process.
Acceptance of an inheritance in Belgium does not require an explicit declaration. It also does not need to be notarized; however, it is advisable to have the acceptance recorded in writing. Since the entry into force of the EU Succession Regulation, acceptance can also be declared to the heir's court of residence. We have already discussed this in more detail. I wrote an article which you can find here.. Nevertheless, the heirs must forward their declaration to the relevant authorities in Belgium. As a next step, in cases where the estate is spread across several countries, a European Certificate of Succession Applications must be submitted to the competent authority. Jurisdiction is determined by national law. In Belgium, this is the court of first instance.