More and more Flemish people donate to charities in will

The income from legacies for Flemish charities increased in 2022, according to a study by HoGent university of applied sciences, which maps the flow of money from legacies and bequests to charities.

Despite the 2021 reform of the "duolegaat" - where a bequest to a chosen heir is combined with a charity, with the charity paying the full inheritance tax - in Flanders, legacies to charities increased in 2022.

To compensate for the reform and to continue encouraging legacies and donations to charity, a zero rate has been introduced. As a result, 100 per cent of personal bequests now go to charity.

On average, income from legacies accounts for 18 per cent of charities' total operating income in Flanders. The most popular areas in 2022 were health - which has been the leading beneficiary since the Covid-19 pandemic - international solidarity and development, and care for people with disabilities.

The largest recipients of legacies in 2022 are Stichting Tegen Kanker, Kom op tegen Kanker and Médecins Sans Frontières. Caritas International Belgium, Unicef Belgium, WWF Belgium and the Fund for Scientific Research are also in the top 10.

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