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What is a legacy?

Through your will, you can leave a legacy (in the form of goods or money) to a charity such as VUB. Of course, you decide what and how much you give to VUB.

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Do you have legal heirs?

Then keep in mind that they are entitled to a reserved portion of your estate. That portion is half of your estate and cannot be donated or bequeathed to VUB. Without a will, your legal heirs inherit the full heritage.

Do you have no legal heirs?

If you have no legal heirs and no will, the state inherits your entire estate. Therefore, if you wish to benefit a charity, you must have a will drawn up. Contact your notary to discuss your personal situation.

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Reform of the gift and inheritance tax in the Flemish Region

Since 1 July 2021, the reform of the gift and inheritance tax has been in force in the Flemish Region. This means that the tax advantage of a conjoint legacy no longer applies to deaths after this date, even if the conjoint legacy is included in a will drawn up before this date.

Do you live in Flanders, and have you already included VUB in your will in the form of a conjoint legacy? Because of the reform, there is a risk that VUB will have to refuse your legacy. Your notary or the VUB Foundation are happy to assist in advising you on this. Please do not hesitate to contact our team.

Questions about the diverse types of wills and legacies? 

hoofd VUB Foundation Elisabeth Rabaey

Elisabeth Rabaey

Head of VUB Foundation

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