The EU Commission has also requested Belgium to amend the law on inheritance taxation applicable in the Walloon region. This law on inheritance taxation provides for a higher inheritance tax applicable to real estate left by non-residents than for similar inheritance left by residents. In the Commission's view, this restricts the free movement of capital and is contrary to EU rules.

The Commission's request takes the form of a reasoned opinion (the second step of the infringement procedure). If there is no satisfactory reaction to the reasoned opinion within two months, the Commission may decide to refer the matter to the Court of Justice of the European Union.

For full details see http://europa.eu/rapid/press-release_MEMO-12-794_en.htm