As of January 2026, a new preferential inheritance tax provision has been in effect in Flanders: the single person deduction. This provision is intended for individuals who, upon their death, leave behind neither a spouse nor any children or grandchildren. They may designate one or more individuals who can inherit a portion of their estate at a more favorable tax rate.

The new capital gains tax also has a significant impact on estate and wealth planning, particularly on the use of partnerships. Today, partnerships are a commonly used tool for structuring and transferring family wealth.

Since 1 January 2026, new rules governing personal securities have come into force. In particular, in the context of acquisitions (M&A transactions), financing arrangements, and shareholder structures, it is important to assess the impact of these changes on existing and future suretyships.