Which credit institutions are authorized to issue the certificate for exemption from inheritance taxes and what is the content of this certificate?
Belfius Bank, BNP Paribas Fortis, KBC Bank, Petercam and VDK Spaarbank are authorized to deliver the certificate in accordance with an agreement concluded for that purpose. This certificate must be drawn up by the banking institution in a manner that complies with Article 11 of the Decree of the Flemish Government of 3 May 1995 regulating the exemption for inheritance tax related to the social rights in companies established in connection with the realization and / or financing of investment programs for service flats, as amended by the Decree of the Flemish Government of 21 December 2012 containing various provisions concerning finances and budget. The full text of these decisions can be found in this document (available in Dutch only).
Update: Extract Flemish Codex Taxation – art. 18.104.22.168.1. (available in Dutch only)
Example of such a certificate (available in Dutch only)