You wish to support a cause of general interest while optimizing the transfer of assets to a loved one (friend, nephew/niece, godchild, etc.) who is not a direct heir. You are looking for a legally recognized and tax-efficient arrangement in certain regions of Belgium.

Duo bequest

A duo bequest allows you to leave part of your assets to a loved one while entrusting the Foundation for Future Generations with the payment of all inheritance taxes. In certain situations, this arrangement can increase the actual amount received by your loved one.

Important: the duo bequest has no longer been tax-advantageous in Flanders since 2021 (although it remains possible). It is still relevant in Brussels and Wallonia.

The steps

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1. Analysis of your estate situation

Review the relevance of a duo bequest (assets, heirs, applicable regions) with your notary.

2. Preliminary meeting with the Foundation

Financial simulation, validation of feasibility conditions, and definition of the intended allocation (general support, specific programme, named fund, etc.).

3. Drafting your will

The will specifies:

  • the share allocated to the individual beneficiary (your loved one)
  • the share allocated to the Foundation
  • the obligation assigned to the Foundation (payment of inheritance taxes)

4. Execution by the Foundation

After death, the Foundation pays the inheritance taxes due and ensures the proper execution of the bequest and its intended allocation.

In practice…

Nothing illustrates your impact better than a concrete example of a duo bequest:

  • A Brussels resident wishes to leave a legacy to their godchild while supporting a sustainable cause.
    • Total estate value: €120,000 : 120 000 €
    • Bequest to the godchild: €60,000
    • Bequest to the Foundation: €60,000
  • The Foundation pays the inheritance taxes due by the godchild (typically high for non-direct heirs), which allows:
    • the godchild to receive a higher net amount
    • the Foundation to fund transition projects led by young people

The duo bequest allowed me to support my niece while contributing to a cause that mattered to me. The Foundation handled everything in a very transparent way.

// Anonymous

Your transformative impact

  • Supporting young researchers through HERA grants to develop interdisciplinary research with strong societal impact.
  • Supporting mission-driven start-ups that develop innovations contributing to the ecological and social transition.
  • Strengthening local citizen initiatives created by young people.

Help us support them:

Prototype/Start-up/Initiative

YouMeal

Lauréat Fonds SE'nSE 2016

Analyse de recettes et de plats

Prototype/Start-up/Initiative

Little Food

Lauréat Fonds SE'nSE 2016

Tomorrow is good
Prototype/Start-up/Initiative

iFLUX

Lauréat Fonds SE'nSE 2016

La clé d'un assainissement rapide et économique
Prototype/Start-up/Initiative

WijDelen

Lauréat Fonds SE'nSE 2017

Emprunte ce dont tu as besoin auprès de tes voisins
Prototype/Start-up/Initiative

Washcot

Lauréat Fonds SE'nSE 2017

Service à domicile de couches lavables
Prototype/Start-up/Initiative

Urban Forests

Lauréat Fonds SE'nSE 2017

Do it with trees!
Prototype/Start-up/Initiative

Shayp

Lauréat Fonds SE'nSE 2017

Une nouvelle façon d'économiser l'eau
Prototype/Start-up/Initiative

For Good

Lauréat Fonds SE'nSE 2017

Appli qui réduit votre empreinte écologique
Soutenir_Fiscalité_Illustration.png

Taxation

  • Primarily applicable in Brussels and Wallonia: a 7% tax rate on the share allocated to the Foundation.
  • The Foundation pays the inheritance taxes due by the individual beneficiary.
  • Not tax-advantageous in Flanders, but still legally possible.
Illustrative examples - Duo bequest.pdf (28.79 KB)

Frequently Asked Questions (FAQ)

Yes. However, its tax advantage depends on the region where you reside.

The net amount depends on the terms of your will. A prior financial simulation is generally recommended.

Yes, in order to direct your support in a personalized way.