BELGIUM Law and Practice Contributed by: Alain Van Geel and Emilie Van Goidsenhoven, Tiberghien
9. Planning for Non-Traditional Families 9.1 Children Under Belgian law, all children are equal before the law, regardless of the circumstances of their concep - tion or the marital status of their parents. Thus, chil - dren born out of wedlock have the same rights as those born to married parents: their parentage can be established through recognition, legal presump - tion or court proceedings, and they enjoy the same inheritance rights. Once a full (plenary) adoption is granted, adopted children are legally assimilated to biological children: they inherit from their adoptive parents and no longer from their original family. Adoption creates a complete legal parent-child relationship, fully integrating them into the categories of heirs for inheritance purposes. Belgium does not have specific legislation regard - ing children born through surrogacy, but the practice is not prohibited; it is tolerated as long as it is non- commercial and the intended parenthood is based on the informed consent of all parties involved. Legal parentage depends on postnatal legal establishment and not merely on intention or genetic connection. An intended parent may become a legal parent through recognition or adoption, provided the legal conditions are met. Children conceived after the death of a parent (post - humous conception) may, under strict conditions, be legally recognised. Belgian law does not explicitly prohibit posthumous medically assisted reproduction, but such a child can inherit only if legal parentage is established within the prescribed time limits. In all cases, inheritance rights depend on legal par - entage. Belgian law recognises the child as descend - ing from their legal parents, even in the absence of a genetic link (particularly in cases of adoption or sur - rogacy). Thus, it is the legally established parent-child relationship (and not merely the genetic or biological one) that determines whether the child is included among the heirs.
property, the person or both, depending on the spe - cific needs of the protected adult. This measure is subject to strict judicial oversight: the administrator must provide an annual report on their management and obtain prior authorisations for certain significant acts, such as the sale of real estate. The Juge de paix exercises continuous supervision, with the possibility to modify, suspend or revoke the measure if the per - son’s situation changes. Furthermore, the Belgian system always favours the least restrictive solution, initially promoting extrajudi - cial mandates before resorting to a judicial measure. The objective is to protect the person while respect - ing their autonomy and dignity as much as possible. Regarding minors, the Juge de paix also appoints the guardian, even if the parents may propose a person in advance by will or declaration; however, the Juge de paix must verify that this choice is in the best interest of the child and may override it if necessary. 8.3 Elder Law With increasing life expectancy in Belgium, families are increasingly faced with the need to financially prepare not only for their own old age but also for that of their parents and grandparents. To meet these challenges, several legal and fiscal mechanisms encourage estate planning adapted to this reality, notably taking into account the phenomenon of the “generation skip”. Generation skipping is an estate planning strategy whereby a grandparent who wishes to transfer part of their estate prioritises direct transmission to their grandchildren rather than to their children, who are often already financially established. This approach responds to longer life spans: the children have often already achieved financial independence and no long - er necessarily need an immediate gift or inheritance. Conversely, the grandchildren, who are just starting their professional lives, can benefit from this support to finance a home purchase or a life project, for exam - ple.
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