Making a bequest (also known as a legacy) is the most common way to pass on one's possessions to a charity. Here we list the different possible types of bequest. 

Universal bequest

Under Belgian law, a universal bequest ('algemeen legaat') is the expression of the testator's will to bequeath their entire estate to the University of Antwerp. The University of Antwerp then becomes your 'universal legatee' or heir.

Bequest under universal title

A 'legatee under universal title' ('legataris onder algemene titel') receives only a particular part of the estate or a specific category of goods, for instance: all immovable property or all movable property.

Specific bequest

A specific bequest ('bijzonder legaat') is any bequest that is neither a universal bequest, nor a bequest under universal title, such as a valuable collection.

Dual bequest

As from July 1, 2021, the government terminated the regulation on dual bequests in Flanders. The dual bequest is a fiscal way to include a good cause, such as the University of Antwerp, and part to your heirs. If you drew up a will with a dual bequest in the past, this will no longer result in a tax advantage for your private beneficiary as from July 1, 2021. Therefore, there is a risk, as from 1 July 2021, the University of Antwerp as a charity, would have to pay so much inheritance tax that it will have to reject the inheritance. As a result, your will may no longer have the effect you had in mind as a testator. That is why we advise you to have your dual bequest checked and, if necessary, adjusted together with your notary. He or she will advise and assist you.

For more detailed, up-to-date information or legal advice, please consult