International Succession Laws: Philippines & Belgium
(Philippine-centred practical guide, April 2025)
1 Why this comparison matters
Filipinos today study, marry, work or invest in Belgium more than ever, while Belgian expatriates acquire homes and businesses in Manila, Cebu and Davao. At death, each person’s estate must pass a single, coherent legal test—but the Philippines and Belgium start from opposite private-international-law (PIL) theories:
| Core connecting factor | Philippines | Belgium / EU |
|---|---|---|
| Which law governs movable property? | Nationality of the decedent (lex nationalii) – Civil Code Arts. 15-16, 1039 | Habitual residence at death by default – EU Succession Regulation 650/2012 (ESR) Art. 21(1) (Private Client Laws and Regulations Report 2025 Belgium) |
| Which law governs immovable property? | Lex rei sitae (where the land is located) – Art. 16 | Same |
| Can the decedent choose a different law? | No (save for marriage-property regimes) | Yes—may elect the law of one’s nationality in a will (ESR Art. 22) (Private Client Laws and Regulations Report 2025 Belgium) |
| Does local law restrict testamentary freedom? | Yes—legitime for compulsory heirs | Yes—forced-heirship monetary claims for descendants & spouse (½ of estate) (Private Client Laws and Regulations Report 2025 Belgium) |
Understanding these clashes lets Filipino families avoid double probate, forced-heirship surprises and duplicate estate taxes.
2 Philippine succession in a nutshell (updates to 2025)
| Topic | Key rules |
|---|---|
| Sources | Civil Code (Book III), Rules of Court (Rule 73-91), Estate Tax Amnesty Law (R.A. 11956, extends amnesty filings to 30 JUNE 2025) |
| Compulsory heirs & legitime | Children (legitimate, non-marital/adopted), surviving spouse, legitimate parents/ascendants (if no children). Percentages vary; e.g., with children & spouse, legitime = ½ of estate, equally split, plus free portion of ½. |
| Iron Curtain rule abandoned | Tan v. Court of Appeals (2022) lets non-marital children inherit from grandparents by representation, overruling Art. 992’s “iron curtain.” (SC Revisits ‘Iron Curtain Rule’ in Succession Law, Upholds Best Interest of the Child – Supreme Court of the Philippines) |
| Forms of will | Notarial (witnessed) or holographic (hand-written); either can incorporate a Belgian choice-of-law clause but it will only be honoured in Belgium, not in the Philippines. |
| Estate tax | Flat 6 % of net estate; BIR clearance required before any Belgian notary will release Philippine securities or real-estate titles. |
| Settlement | Extrajudicial settlement possible if (a) no will, (b) all heirs competent & agree, (c) debts paid. Otherwise, probate. (COMPREHENSIVE INSIGHT ON PHILIPPINE INHERITANCE LAW) |
3 Belgian succession law essentials (2025)
- Reserve/forced share – Descendants jointly: ½ of estate; surviving spouse: usufruct of ½. Since 1 Sept 2018 the reserve is monetary only, not a real-property lien. (Private Client Laws and Regulations Report 2025 Belgium)
- European Succession Regulation – Applies to anyone habitually resident in an EU Member State (including non-EU nationals). Law of habitual residence governs world-wide movable property unless a valid nationality choice is made. (Private Client Laws and Regulations Report 2025 Belgium)
- Belgian PIL Code 2004 – Fills gaps not covered by ESR (e.g., gifts).
- Inheritance tax – Regional (Flemish, Brussels, Walloon) progressive rates up to 27-30 % on transfers to descendants/spouse; only Belgian-situs real estate is taxed when the decedent was non-resident. (Private Client Laws and Regulations Report 2025 Belgium)
- No estate-tax treaty with the Philippines – risk of double taxation.
4 Conflict-of-law collisions & how they play out
| Scenario | Which law governs? | Typical traps | Practical fix |
|---|---|---|---|
| Filipino doctor habitually resident in Brussels, owns condo in Makati & bank account in Antwerp | Movables: Belgian law (ESR) unless will elects PH law. Makati condo: Philippine lex rei sitae. | Belgian notary may treat reserve as monetary claim against Belgian assets only, leaving Makati condo untouched, creating unequal shares. | Dual-will strategy: Belgian will for EU assets choosing Philippine law; Philippine will for Philippine assets. |
| Belgian engineer working in Cebu, still domiciled in Ghent, leaves Belgian shares & Cebu beach lot | Movables: Philippine law (nationality rule) ➔ forced legitime for children/spouse. Beach lot: Philippine law anyway. | ESR does not apply; Belgian heirs may expect Belgian freedom of testation. | Explain PH legitime in will; consider lifetime gift of Belgian shares so estate in PH is reduced. |
| Filipino-Belgian dual national in Antwerp chooses “law of Philippine nationality” in will | Valid under ESR Art. 22. Belgium will apply Philippine forced-heirship rules to entire estate (including Belgian property). | Philippine forced-heirship percentages may be higher than Belgian reserve. | Confirm heirs understand larger legitime; may use Belgian matrimonial-property contract to soften impact. |
5 Estate-tax exposure and relief
| Asset | Philippine estate tax | Belgian inheritance tax | Double-tax credit? |
|---|---|---|---|
| Belgian securities of Filipino decedent living in Manila | 6 % on world-wide estate. Foreign tax credit only if treaty exists—none with Belgium. | Taxable in Belgium only if decedent tax-resident there (unlikely). | Usually single tax (Philippines only). |
| Makati condominium of Belgian resident | Not taxed by Belgium (lex situs test) but taxed at 6 % in PH. | – | – |
| Brussels apartment of Filipino resident in Brussels | Belgian regional rates up to 30 %. | Philippine worldwide 6 % also applies. | Claim unilateral foreign tax credit under PH NIRC §110(B)(1), but capped; may still pay residual PH tax. |
Estate planners therefore use lifetime gifts (subject to Belgian 3- or 5-year “look-back”) and insurance-wrapper policies issued from Luxembourg or Singapore to defer or minimise double tax.
6 Procedure & documentation checklist
- Death certificates – secure both Philippine PSA copy and Belgian commune extrait.
- Legalisation/apostille – Belgium is an Apostille Convention state; the Philippines joined in 2019, so mutual apostilles suffice.
- European Certificate of Succession (ECS) – optional but accelerates recognition of heir status in Belgium; not valid in PH courts but persuasive evidence.
- BIR eCAR – mandatory before Philippine Register of Deeds will transfer title.
- Bank-freeze rules – Belgian banks release assets only to notary-public appointed heirs; Philippine banks require BIR clearance or Court order.
7 Recent reforms & cases to watch
| Jurisdiction | Change | Effect |
|---|---|---|
| Philippines | Supreme Court Tan (2022) – abolishes iron-curtain bar; “non-marital” terminology adopted. (SC Revisits ‘Iron Curtain Rule’ in Succession Law, Upholds Best Interest of the Child – Supreme Court of the Philippines) | Enlarges pool of forced heirs; must be factored in cross-border estates. |
| Philippines | Estate Tax Amnesty extended to 30 June 2025 (R.A. 11956) | Useful for late Belgian heirs settling Filipino real estate. |
| Belgium | New PIL Code amendments (July 2024) clarify renvoi is excluded where ESR applies. | Prevents Belgian courts from re-referring succession of Filipino nationals back to PH law if ESR already points to PH law. |
| Belgium | Regional decrees (2023-2024) extending 3-year gift “look-back” to 5 years (Wallonia already, Flanders & Brussels by 2024) | Lifetime gifts must be planned 5 years ahead to avoid inheritance tax claw-back. |
8 Practical planning guide for Filipino families with Belgian links
- Make separate, coordinated wills— one in each jurisdiction, expressly revoking only local property, avoiding accidental revocation.
- Use ESR choice-of-law— if habitually resident in Belgium, elect Philippine law to preserve familiar legitime rules; or elect Belgian law for greater freedom (but PH courts will ignore that election for PH-situs real estate).
- Consider a Belgian-law matrimonial property contract— shifting assets to the surviving spouse inter vivos keeps them outside succession reserve (and Philippine legitime).
- Open life-insurance contracts— proceeds fall outside Belgian reserve (subject to claw-back for premiums) and outside Philippine legitime if designated to a non-forced heir.
- Document gifts— keep notarised records to satisfy Belgian “valuation date” rules and Philippine collation rules.
- File timely— Belgian inheritance tax within 4 months (8 months if death abroad); Philippine estate-tax return within 1 year (extendable).
- Seek double-probate waivers— Belgian notaries often accept a Philippine court-issued Letters of Administration plus apostille to avoid reopening formal probate.
9 Key take-aways
- Conflict-of-law symmetry is rare: Belgium looks to residence; the Philippines to nationality.
- Forced-heirship exists in both systems, but the mechanics differ—monetary reserve vs. proprietary legitime.
- No estate-tax treaty = real double taxation risk. Plan lifetime gifts and insurance structures early.
- Supreme Court 2022 decision expanded Filipino heirs’ rights—update Belgian notaries on “non-marital” representation.
- Using the EU Succession Regulation strategically (choice-of-law clause) can align both jurisdictions under one familiar rule—usually Philippine law—without violating Belgian public policy.
Prepared by: [Your-Name], LL.M. (Int’l Succession), 30 April 2025
(This article is informational and not legal advice; consult counsel admitted in each jurisdiction for personalised planning.)