Preparing one's estate naturally gives rise to many emotions and thoughts.
For many, once the will has been drawn up, there is a feeling of considerable relief in knowing that they have made provision for the future of their loved ones. It is also a time to pass on a positive legacy.
Your bequest may cover your entire estate (universal bequest) or be limited to part of your estate (particular bequest). Inheritance tax varies according to various criteria: the deceased's last place of residence, the family relationship and the amount bequeathed.
In the Walloon and Brussels-Capital Regions, there is the possibility of making a duo-legacy, which can be an advantageous option for your heirs while supporting a good cause such as the de Duve Institute.
In Flanders, the duo-legacy is no longer an option from 2021. However, inheritance tax on bequests to charities has been generously reduced to 0%.
In the context of your inheritance, if you want a distant or absent relative (e.g. a cousin, friend or neighbour) to benefit from part of your estate, inheritance tax can be very high (up to 80%!).
A bequest-in-trust is an advantageous arrangement in which the de Duve Institute receives part of your estate and pays ALL the inheritance tax, both its own and that of the other beneficiaries.
In this way, your heirs will receive more money net and the de Duve Institute will retain an advantage in carrying out its important mission.
It's an interesting option for everyone!
To calculate the precise benefits for everyone, run your simulation in just 4 steps. You can print out the results or send them to yourself by email.
More than 100 diseases are studied at the Institute by top-level, internationally recognised researchers.
Depending on your specific wishes, your bequest could be used, for example, to :
- support research into a specific disease that affects you,
- enable the Institute to acquire cutting-edge equipment or invest in infrastructure for the benefit of all its researchers,
- help train talented young researchers to become the 'discoverers' of tomorrow.
The easiest way would be to discuss it and agree on the allocation that would best meet your expectations and the needs of our researchers. We promise to scrupulously respect your wishes.
As the person in charge of will relations, Sibylle Moreels will talk to you, in complete discretion, to provide you with personalised advice and assistance.