Document background
The Memorandum of Wishes serves as a crucial supplementary document in Belgian estate planning, designed to work alongside legally binding instruments such as wills and trusts. While not legally binding itself, this document provides essential guidance to those responsible for executing the testator's wishes. It operates within Belgium's civil law system and must be considered in the context of Belgian inheritance laws, including recent reforms that have modernized succession rules. The Memorandum of Wishes typically includes detailed information about personal preferences, family circumstances, and specific instructions regarding asset distribution, care of dependents, and the handling of personal effects. It's particularly valuable in situations where flexibility is needed or where the testator wishes to provide more detailed explanations about their intentions than would be appropriate in a formal will.
