Gift tax

Gift tax is a regional tax charged when a property is given by notarial deed. The competent region is where the donor lives. Rates are progressive and depend on the family tie. In the direct line and between spouses or legal cohabitants, the current scale is the same in all three regions: 3% up to EUR 150,000, 9% up to EUR 250,000, 18% up to EUR 450,000 and 27% above. Between other persons, it ranges from 10% to 40% in Flanders and Brussels, with a top rate of 40% in Wallonia too. Wallonia has voted a cut for deeds signed from 1 January 2028: from 3% to 14% in the direct line and from 9% to 20% between other persons. Gift tax is generally lower than inheritance tax, which makes gifts a common estate planning tool. A gift with reserved usufruct is the most widely used technique.