Gift rights: calculation and payment

Verified 10 October 2022 - Directorate for Legal and Administrative Information (Prime Minister)

You have received a donation from a relative and you want to know the amount of tax liability?

To calculate this tax, you must first take into account the value of the donation, then deduct the amount of any deductions.

Then you have to apply a scale that depends on your relationship to the donor. In some cases, you may benefit from a discount.

Payment is usually made at the time of registration of the donation.

Step-by-step approach

If you receive a property other than money, you must estimate its value in order to report it.

The value of jewelry and works of art may not be lower than that fixed in the insurance contracts which protect them.

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 2010, another exempt donation of €100,000 will be possible in 2025.

If you have received a donation of €50,000 in 2010, then a 2e gift of €50,000 in 2025, another exempt donation of €50,000 will be possible again in 2025.

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.

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.

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.

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.

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.

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.

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.

Please note

some donations are exempt of gift tax under certain conditions, including family gifts of money.

Specific rebates apply to certain donations of companies or business securities. 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.

If the donor if you are under 70 years of age, you will receive an additional discount of 50% on the taxable part of the gift, if made in full ownership.

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:

Tableau - Fees for gift rights between spouses or Civil partnership partners

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:

Tableau - Direct Donation Fees

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:

Tableau - Direct Donation Fees

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:

Tableau - Direct Donation Fees

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:

Tableau - Gift rates between siblings

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:

Tableau - Collateral and non-parent online donation rates

Situation

Taxation schedule

Donation between parents until 4e degree included

55%

Donation between parents beyond 4e degree or between non-relatives

60%

You benefit from a reduction in the fees to be paid if you are mutilated by war.

If you are disabled by war and have at least 50%, you get a maximum discount of €305 on the fees payable.

It is up to the recipient of the donation to pay the donation fee, 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.

When should donation fees be paid?

Donation rights are due from the day of the 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.

How can you pay the fees?

If the donation is notarized, the payment of the fees is made by transfer to the notary's account.

If it is a manual donation, the payment is made to your departmental tax department in charge of the registration.

If you declare your online donation, you can pay the fee by one of the following means:

  • Credit card
  • Picking

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

You can also pay by one of the following means, subject to conditions:

The foundation may cover the following items:

  • Works of art, books or collectors' items of exceptional interest
  • Buildings located in the intervention areas of the Conservatoire du Littoral
  • Wood, forests or natural areas

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