Your action, united and sustainable, will permit Caritas International to continue to help the people who are in the most vulnerable positions. Thanks to your gesture, infants will benefit from medical care, disaster victims can be rescued, children can return to school, and women will be able to cultivate their fields again.
Inheritance tax and regions
Inheritance tax varies in function by region. As a humanitarian organization, Caritas International pays 7% inheritance tax in Wallonia and in the Brussels-capital region on property bequeathed to it. In Flanders since July 1, 2021 the tax “0” was adopted, for the legacies and donations. Clarification: the competent region for inheritance is the region where the deceased person was domiciled for the longest time during the last five years of their life. It is therefore not necessarily where the deceased was domiciled at the time of their death.
Why make a legacy in favor of our NGO?
If you want to, even after your death:
- Guarantee the right of food security for all. You wish that one day, the whole world can eat their fill;
- Provide emergency aid during natural disasters or wars so that victims can be rescued;
- Support initiatives in a country that you have a close connection to;
- Contribute to the sustainable development of communities, even after a crisis;
- Act with the global South through partnership so that local populations can manage their own development themselves;
- Offer a dignified life to each human being;
- Give a second chance to future generations so that they have a better chance at life;
- Have the opportunity to choose the country or project to which your legacy will be fully dedicated.
The duo Legacy, or how to favor your heirs and the most vulnerable
Besides an ordinary legacy to Caritas International, you can choose to pleasure both one or more loved ones and those who are most vulnerable, thanks to the duo legacy. This type of legacy is interesting in Wallonia and Brussels… if you do not have children. It is no longer applicable in Flanders.
Example of an ordinary legacy for a loved one: Julien does not have a child. He leaves € 350,000 to his nephew Thomas and no legacy to a good cause. In Wallonia, Thomas pays € 204,375 in inheritance tax. In the Brussels region, € 210,000; in Flanders € 178,000.
In Wallonia, Thomas receives € 145,625 out of € 350,000. In the Brussels-Capital region, € 140,000. In Flanders, € 172,000.
Caritas International receives nothing.
Example of a duo legacy: Julien shares equally the € 350,000 between his nephew Thomas and Caritas International; € 175,000 goes to Thomas and €175,000 to Caritas International.
In Wallonia
Thomas does not pay inheritance tax, Caritas International pays them in his place, that is € 81,875. Caritas International also pays 7% inheritance tax on “his” € 175,000, that is € 12,250. Thomas receives € 175,000 (€ 29,375 more than with the ordinary legacy). Caritas International receives € 80,875 (€ 175,000 – € 94,125 of inheritance taxes).
In the Brussels Capital region
Thomas does not pay inheritance tax, Caritas International pays them in his place, that is € 87,500. Caritas International also pays 7% inheritance tax on “his” € 175,000, that is € 12,250. Thomas receives € 175,000 (€ 35,000 more than with the ordinary legacy). Caritas International receives € 75,250 (€ 175,000 – € 99,750 of inheritance taxes).
In Flanders
Given the way that the inheritance tax has been calculated since July 1, 2021 Caritas International will almost always be forced to refuse the inheritance. If you have made a will with a duo legacy, we invite you to contact us to see how to adapt it, free of charge. Similarly, if you have left Wallonia or Brussels to take up residence in Flanders, we are at your disposal to review your will with you in the interest of its beneficiaries. It should also be noted that Flanders has introduced the “friendly rate”. Julien can now give a legacy of € 15,000 to anyone, even someone unrelated. This or theses person(s) will only pay 3% of the inheritance rate on this € 15,000.
What to learn more?
Have questions? Discover the most commonly asked questions and their responses.
For more information, particularly due to frequent changes in the law, don’t hesitate to contact M. Gonzalo Dopchie, former director turned volunteer, now trusted person and legacy advisor for Caritas International. To make an appointment, you can reach him through telephone with the number 0475 76 10 00 or by email: g.dopchie@caritasint.be.
Caritas International adheres to the Code of ethics from the Association for Ethics in Fundraising (abbreviation AERF). This code guaranties moral quality of fundraising. Concretely, this means the proper and fair use of the funds raised, the quality of messages, respect for human dignity, and respect for the wishes of donors.
