Do I pay Flemish inheritance tax on a life insurance?

Do I pay Flemish inheritance tax on life insurance policies?

Do I pay Flemish inheritance tax on life insurance? When you use money from the marital community for an insurance product whereby the payment is made to the surviving spouse, the Administration considers this payment as coming for half from the deceased partner. 

If, on the other hand, the surviving spouse can prove that the proceeds stem from contributions from his or her own estate, no inheritance tax will be due on the capital. 

If necessary, the Flemish tax authorities can prove that the premiums were paid entirely with the deceased's own money. This will then result in the entire payment being subject to inheritance tax. 

For the valuation of the taxable benefit, the reference time is the day of death.