Gift Entitlement - Calculation and Payment
Verified 28 March 2024 - Directorate for Legal and Administrative Information (Prime Minister)
You have received a donation and you want to know the amount of tax liability? You can do this by following several steps. The deductions and the applicable fee structure takes into account your relationship with the donor. Payment is usually made at the time of registration of the donation. We'll tell you what you need to know.
Step-by-step approach
If you receive a property other than money, you must estimate its value before you can declare the gift.
You must estimate each of the donated goods.
The administration will be able to monitor your return.
Specific valuation rules are provided for certain goods, including the following:
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Jewelry, works of art or collectors' items
The value of jewelry and works of art may not be less than 60% the value laid down in the insurance contracts which protect them.
Property given as a single property
He who gives a good can choose to keep it usufruct. You only receive the bare-ownership good.
In this case, the tax value of the property is set according to a scale which depends on the age of the donor at the time of the donation.
To estimate the tax value of the property, you can use simulator next:
Please note
Some donations are exempt of gift tax under certain conditions, including family gifts of money.
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 applies to donations made by the same person donor at the same time donee on a 15-year period.
Example :
If you have received a donation from your parent, €100,000 in 2015, another exempt donation of €100,000 will be possible in 2030.
If you have received a donation of €50,000 in 2015, then a 2e gift of €50,000 in 2025, another exempt donation of €50,000 will be possible again in 2030.
In a couple, each parent allows each of his children to benefit from a rebate for donations he makes to him.
Example :
If a couple has 2 children, each child can benefit from a €100,000 for each of his parents. Let a maximum of €200,000 per child and €400,000 for the 2 children.
The amount of the allowance depends on the relationship 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.
FYI
A disabled person shall be entitled to a special allowance of €159,325 which combines with another reduction. To qualify, your disability must limit your ability to work (or study).
Child
You have to deduct a rebate of €100,000.
The allowance applies to a child adopted by simple adoption, subject to certain conditions.
This is the case, for example, if it is the child from the 1er marriage of the spouse, or if the adopted person has received constant care from the adopter for a minimum period of time (5 years during his/her minority, or 10 years during his/her minority and majority).
FYI
A disabled person shall be entitled to a special allowance of €159,325 which combines with another reduction. To qualify, your disability must limit your ability to work (or study).
Grandchild
You have to deduct a rebate of €31,865.
FYI
A disabled person shall be entitled to a special allowance of €159,325 which combines with another reduction. To qualify, your disability must limit your ability to work (or study).
Great-grandchild
You have to deduct a rebate of €5,310.
FYI
A disabled person shall be entitled to a special allowance of €159,325 which combines with another reduction. To qualify, your disability must limit your ability to work (or study).
Brother or sister
You have to deduct a rebate of €15,932.
FYI
A disabled person shall be entitled to a special allowance of €159,325 which combines with another reduction. To qualify, your disability must limit your ability to work (or study).
Nephew or niece
You have to deduct a rebate of €7,967.
FYI
A disabled person shall be entitled to a special allowance of €159,325 which combines with another reduction. To qualify, your disability must limit your ability to work (or study).
Other situation
This is the case, for example, if you are the distant relative, friend or neighbor of the person who makes a donation to you.
You are not entitled to any allowance.
FYI
A disabled person shall be entitled to a special allowance of €159,325 which combines with another reduction. To qualify, your disability must limit your ability to work (or study).
Specific allowances shall apply on certain company donations or business securities (shares or shares). Ask a notary for more information.
Who shall I contact
Example :
You receive a rebate of 75% if you receive by donation securities of individual businesses or companies and you respond to certain conditions.
After deducting all applicable rebates, you get the amount (net taxable amount) on which the gift tax is calculated.
The gift tax shall apply to that part of the amount of the gift that remains after the deduction of the allowance.
Example :
If you receive a donation from €300,000 and a reduction of €100,000, you must pay a donation tax on the sum of €200,000.
The rates for donation rights dependent on kinship between the recipient of the donation and the donor.
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Spouse or Civil partnership partner
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
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% |
Grandchild
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% |
Great-grandchild
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% |
Brother or sister
Remaining amount scale:
Taxable share after rebate | Taxation schedule |
|---|---|
Up to €24,430 | 35% |
More than €24,430 | 45% |
Nephew or niece
The scale on the remaining amount is 55%.
Other situation
Schedule:
Situation | Taxation schedule |
|---|---|
Donation between parents until 4e degree included | 55% |
Donation between parents beyond 4e degree or between non-relatives | 60% |
A reduction in the amount of gift tax is possible in certain cases:
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You're mutilated of war
If you are disabled by war and have at least 50%, you get a maximum discount of €305 on donation fees payable.
You're making a company donation
Specific discounts apply on certain company donations or business securities (shares or shares).
If the donor if you are under 70 years of age, you will receive a discount of 50% rights, if the donation is made in full ownership.
Ask a notary for more information.
Who shall I contact
It is to the recipient of the donation (also called donee) to pay the donation tax, except in the case of exemption.
However, the donor may assume the rights.
The amount of the duties shall not be considered as a donation supplement.
Payment Date
Donation rights are due as of day of donation.
In practice, the payment terms vary according to the type of donation.
If it's a manual donation, you have to pay the fee at the time the donation is declared.
In case of donation by notarial act, payment is made through the notary.
FYI
The intervention of a notary is mandatory in the following situations: real estate donation, donation-sharing, gift between spouses.
Methods of payment
They depend on the type of donation made.
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Manual donation
The manual donation can be declared via the internet or by paper form.
Donation declaration via internet
If you declare your online donation, you can pay the fee by one of the following means:
- Credit card
- Picking
Paper donation declaration
If you are using a paper form, you can pay the donation fee by one of the following means:
- Species within €300
- Bank transfer
- Check
The payment is made to your departmental tax department in charge of the registration.
Who shall I contact
You can also pay by one of the following means, subject to conditions:
- Treasury Securities
- Dation
Notarial donation
Payment of the fees shall be made by transfer to the notary's account.
You can also pay by one of the following means, subject to conditions:
- Treasury Securities
- Dation
Who can help me?
Find who can answer your questions in your region
Tax Information Service
By telephone:
0809 401 401
Monday to Friday from 8:30 am to 7 pm, excluding public holidays.
Free service + call price
- Notary
- Departmental Chamber of Notaries
- Department in charge of taxes (treasury, tax department...)
Value of the donation
Gift rates
Head of household (Articles 780 and 781), disabled by war (Article 782)
Donation of company (Article 790)
Online service
FAQ
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