(Note: difference between bequest (after death) and donation (between living persons).
In the Flemish Region, the duo bequest is undergoing a change:
The draft Flemish decree does not abolish the technique of the duo bequest, but no longer makes it fiscally interesting for the heirs. By eliminating the advantage for the heirs, the charities are at risk of receiving less donation or legacies. The preliminary bill tries to compensate this by reducing the rate for donations and bequests to charities to 0%. Anyone who has included a duo bequest in their will is therefore advised to have it reviewed and – if necessary – adjusted.