What are the fees to be paid on a donation according to the link with the donor?
Verified 12 May 2023 - Legal and Administrative Information Directorate (Prime Minister)
When you receive a donation from a relative, you have to pay a tax called gift tax.
Depending on the case, you may benefit from one or more deductions.
The rebate relates to donations made by the same person donor at the same time donee over a period of 15 years.
Example :
In a couple, each parent may receive a deduction for donations made to his or her child.
If a parent has more than one child, the abatement is unique to each child.
The gift tax are calculated on the amount of the remaining donation after deduction of the allowance.
Donation rates depend on the kinship between the recipient of the donation and the donor.
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Spouse or Civil partnership partner
You have to deduct a rebate of €80,724.
Example :
If you receive a donation from €200,000 and a reduction of €80,724 on this one, you must pay a donation tax on the sum of €119,276.
Remaining amount scale:
Taxable share after rebate | Taxation schedule |
|---|---|
Up to €8,072 | 5% |
From €8,073 to €15,932 | 10% |
From €15,933 to €31,865 | 15% |
From €31,866 to €552,324 | 20% |
From €552,325 to €902,838 | 30% |
From €902,839 to €1,805,677 | 40% |
More than €1,805,677 | 45% |
Child
You have to deduct a rebate of €100,000.
The abatement does not apply to the child adopted by simple adoption, except in special cases. It applies, for example, if it is the child from the 1er marriage of the spouse.
Example :
If you receive a donation from €200,000 and a reduction of €100,000 on this one, you must pay a donation tax on the sum of €100,000.
Remaining amount scale:
Taxable share after rebate | Taxation schedule |
|---|---|
Up to €8,072 | 5% |
From €8,073 to €12,109 | 10% |
From €12,110 to €15,932 | 15% |
From €15,933 to €552,324 | 20% |
From €552,325 to €902,838 | 30% |
From €902,839 to €1,805,677 | 40% |
More than €1,805,677 | 45% |
Example :
If the scale applies, after reduction, to the sum of €100,000, the gift tax shall be calculated as follows:
- Up to €8,072 : €403.60 (€8,072 x 5%)
- From €8,073 to €12,109 : €403.70 (€4,037 x 10%)
- From €12,110 to €15,932 : €573.45 (€3,823 x 15%)
- From €15,933 to €100,000 : €16,813.60 (€84,068 x 20%)
A total of €18,194.
Grandchild
You have to deduct a rebate of €31,865.
Example :
If you receive a donation from €100,000 and a reduction of €31,865 on this one, you must pay a donation tax on the sum of €68,135.
Remaining Amount Schedule :
Taxable share after rebate | Taxation schedule |
|---|---|
Up to €8,072 | 5% |
From €8,073 to €12,109 | 10% |
From €12,110 to €15,932 | 15% |
From €15,933 to €552,324 | 20% |
From €552,325 to €902,838 | 30% |
From €902,839 to €1,805,677 | 40% |
More than €1,805,677 | 45% |
Example :
If the scale applies, after reduction, to the sum of €68,135, the gift tax shall be calculated as follows:
- Up to €8,072 : €403.60 (€8,072 x 5%)
- From €8,073 to €12,109 : €403.70 (€4,037 x 10%)
- From €12,110 to €15,932 : €573.45 (€3,823 x 15%)
- From €15,933 to €68,135 : €10,440.60 (€52,203 x 20%)
A total of €11,821.
Great-grandchild
You have to deduct a rebate of €5,310.
Example :
If you receive a donation from €20,000 and a reduction of €5,310 on this one, you must pay a donation tax on the sum of €14,690.
Remaining amount scale:
Taxable share after rebate | Taxation schedule |
|---|---|
Up to €8,072 | 5% |
From €8,073 to €12,109 | 10% |
From €12,110 to €15,932 | 15% |
From €15,933 to €552,324 | 20% |
From €552,325 to €902,838 | 30% |
From €902,839 to €1,805,677 | 40% |
More than €1,805,677 | 45% |
Example :
If the scale applies, after reduction, to the sum of €14,690, the gift tax shall be calculated as follows:
- Up to €8,072 : €403.60 (€8,072 x 5%)
- From €8,073 to €12,109 : €403.70 (€4,037 x 10%)
- From €12,110 to €14,690 : €387 (€2,580 x 15%)
A total of €1,194.
Brother or sister
You have to deduct a rebate of €15,932.
Example :
If you receive a donation from €50,000 and a reduction of €15,932 on this one, you must pay a donation tax on the sum of €34,068.
Remaining Amount Schedule :
Taxable share after rebate | Taxation schedule |
|---|---|
Up to €24,430 | 35% |
More than €24,430 | 45% |
Example :
For a donation of €50,000, after deduction, you must pay duty on €34,068.
The calculation of duties is as follows: (€24,430 x 35%) + (€9,638 x 45%) = €12,887.
Nephew or niece
You have to deduct a rebate of €7,967.
Example :
If you receive a donation from €20,000 and a reduction of €7,967 on this one, you must pay a donation tax on the sum of €12,033.
The scale on the remaining amount is 55%.
Example :
If the scale applies, after reduction, to the sum of €12,033, you must pay a fee of €6,618 (€12,033 x 55%).
Other situation
You are not entitled to any allowance.
Schedule:
Situation where amounts are taxable after deduction | Taxation schedule |
|---|---|
Donation between parents until 4e degree included | 55% |
Donation between parents beyond 4e degree or between non-relatives | 60% |
FYI
a disabled person shall be entitled to a special allowance of €159,325 which combines with another reduction.
Some donations are exempt of gift tax under certain conditions.
This is the case for family gifts of money.
However, the amount shall be limited to €31,865 (renewable every 15 years).
In particular, you must meet the following 2 conditions:
- Donor under 80 years of age on the day of the donation
- Major Beneficiary (or emancipated)
FYI
You can accumulate the exemption from family donation of sums of money and the allowance you receive as a result of your relationship with the donor.
Who can help me?
Find who can answer your questions in your region
For information on fees to be paid
Department in charge of taxes (treasury, tax department...)For information about the procedure
Notary
Amounts of rebates (Article 779), previous donation (Article 784), tariff applicable in case of simple adoption (Article 786)
Gift rates
Allowances for gifts between spouses (Article 790 E), between Civil partnership partners (Article 790 F), grandchildren (Article 790 B), great-grandchildren (Article 790 D): upper limit for exemption of gifts to a descendant (Article 790 G)
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