比利时征收两种形式的遗产税。一种是对比利时公民接受的遗产征收的遗产税,另一种是对非比利时居民在比利时的不动产遗产征收的转让税。1993年,两税的年收入约24.6亿比利时法郎,占全部税收的1.25%左右。赠与税是登记税的项目,是对在生者之间的赠与征收的。它的年收入仅约1.25亿比利时法郎。一、征税范围遗产税只在死者是比利时居民的情况下,对其所有转让的财产征收。如果他有一个“实质性”的住所在比利时,即他和他的家人一起住在比利时或在此管理他在比利时的投 Belgium levies two forms of inheritance tax. One is inheritance tax levied against the inheritance accepted by citizens of Belgium and the other is the transfer tax levied on the immovable property of non-Belgian inhabitants in Belgium. In 1993, the annual revenue of the two taxes was about 2.46 billion Belgian francs, accounting for about 1.25% of the total revenue. Gift tax is a registration tax item that is imposed on living donations. Its annual income is only about 125 million Belgian francs. I. Scope of Taxation Inheritance tax is imposed on all the property it transfers only where the deceased is a Belgian resident. If he had a “pragmatic” domicile in Belgium, where he lived with his family in Belgium or where he managed his vote in Belgium