Whether Belgium has the right to tax the estate depends on whether the deceased had his residence in Belgium and whether Real estate assets is located in Belgium. If the deceased was resident in Belgium, There is unlimited tax liability; that is, the estate will be taxed entirely in Belgium.
If the deceased was not resident in Belgium, taxation in Belgium may be possible. only on real estate assets This will be done. Movable assets are not taxed in Belgium.
If the heir is a German national who has not lived abroad for more than five years or other persons who have their domicile or habitual residence in Germany, they are subject to unlimited tax liability in Germany with regard to the acquisition of the inheritance (Section 2 ErbStG). This can therefore lead to Double taxation of heirs come. The only possible remedy would be a Crediting of taxes already paid abroad. However, this can only on real estate and business assets This will be done in accordance with Section 21 of the Inheritance Tax Act.