No, really!

Inadvertently, the Region of Flanders in Belgium is positioning itself as a retirement haven for retired entrepreneurs from all over Europe.  In reaction to a decision of the European Court of Justice, Flanders has changed its inheritance tax legislation so that these businessmen can come and live in Flanders and save on inheritance tax on their estate.

This looks like it's going to be a scheme which is open to all but the smallest business owners, and once you're in, the rate of inheritance tax applied is Nil.