The EU Commission has also formally requested Belgium to amend two aspects of its inheritance tax legislation which in the Commission's view are discriminatory for non-resident heirs or recipients of gifts and for foreign organisations. Foreign heirs or recipients of gifts of movable assets located in Belgium must provide a form of guarantee or the Belgian authorities will block the transfer of assets. In addition certain Belgian organisations such as public bodies and non-profit organisations are entitled to an exemption or a reduction from succession duties and gift tax while their foreign equivalents have to pay the normal tax.

The Commission is of the opinion that both provisions are discriminatory and constitute unjustified restrictions on the free movement of capital, as provided for in Article 63 of the Treaty on the Functioning of the European Union and Article 40 of the European Economic Area Agreement.

Belgium was also requested to amend its tax legislation which provides for tax exemption of certain types of real estate located in Belgium. The Commission considers that the current rules are discriminatory and discourage Belgian residents from investing in other EU Member States. The Commission's request takes the form of a reasoned opinion (second step of EU infringement proceedings). In the absence of a satisfactory response within two months, the Commission may refer Belgium to the Court of Justice of the European Union.