Dziedziczenie i darowizny
Inheriting ETFs
A securities account is the easiest part of an estate: there is a counterparty and an audit trail. It still stalls on valuation, division between heirs, and cross-border brokers.
What happens at death
The broker blocks withdrawals while positions stay in the market, so price risk continues while paperwork circulates.
Heirs supply a certificate of inheritance plus identification; the account can then be transferred, split or liquidated.
Transfer in kind is usually cheaper than selling and rebuying — ask for it explicitly.
Valuation and tax
Inheritance tax uses the value at the date of death, normally the closing price that day.
Dutch heirs continue in box 3; Belgian heirs face succession duties and possibly the capital gains rules in force since 2026.
US-domiciled holdings can fall under US estate tax; European UCITS ETFs largely avoid that.
Dividing without conflict
Portfolios rarely divide evenly. Agree upfront whether you split in units or in euros.
Splitting in units keeps price risk identical for everyone.
State in the will whether the portfolio is meant to be held or sold.
Najczęstsze pytania
Do the ETFs have to be sold?
No, transfer in kind is almost always possible.
What if the broker is abroad?
Possible, but expect translations and longer timelines.
Does it count for box 3?
Yes, from the moment of acquisition.
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