Here are the rates in the Flemish Region for the donation of movable property:

Only two rates apply to gifts of personal property. In addition, the rates are fixed.

3%for donations in direct line and between partners;

7%for donations to all other persons.

Donation rates for movable property in the Brussels-Capital Region

What is meant by cohabitant in the Brussels-Capital Region?

In the Brussels-Capital Region, cohabitant means the person with whom the donor has filed a declaration of legal cohabitation.

What rate is applied when donating movable property to a spouse/cohabitant in the Brussels-Capital Region?

When donating movable property (money, jewelry, antiques, etc.), a donation tax of3% is levied on the beneficiary’s gross share.

What rate is applied when donating movable property to a family member in the direct line (child, grandchild, parent, grandparent) in the Brussels-Capital Region?

When donating movable property (money, jewelry, antiques, etc.), a donation tax of 3%is levied on the beneficiary’s gross share.

What rate is applied when donating movable property to a person other than a spouse or a family member in the direct line (child, grandchild, parent, grandparent) in the Brussels-Capital Region?

When donating movable property (money, jewelry, antiques, etc.), a 7%donation tax is levied on the beneficiary’s gross share.

Donation rates for movable property in the Walloon Region

What is meant by legal cohabitant in the Walloon Region?

In the Walloon Region, a legal cohabitant is defined as

• the person who, at the time of the gift, is domiciled with the donor; and
• with whom the donor has filed a declaration of legal cohabitation in accordance with the provisions of the Belgian Civil Code or the Code of Private International Law

What rate is applied when donating movable property to a spouse/legal cohabitant in the Walloon Region?

When a donation of movable property (securities, money, jewelry, antiques, etc.) is presented for registration, a donation duty of 3.3% is levied on the gross share of the beneficiary.

However, if the donation of movable property is subject to a condition that is fulfilled as a result of the donor’s death, the duty provided for the donation of immovable property will be levied.

What rate is applied when donating movable property to a direct family member (child, grandchild, parent, grandparent) in the Walloon Region?

When a donation of movable property (securities, money, jewelry, antiques, etc.) is presented for registration, a donation duty of 3.3% is levied on the gross share of the beneficiary.

However, if the donation of movable property is subject to a condition that is fulfilled as a result of the donor’s death, the duty provided for the donation of immovable property will be levied.

What rate is applied when donating movable property to a brother or sister, an uncle, an aunt, a nephew or a niece in the Walloon Region?

When donating a movable asset (securities, money, jewelry, antiques, etc.), a gift tax of 5.5% is levied on the beneficiary’s gross share.

However, if the donation of movable property is subject to a condition that is fulfilled as a result of the donor’s death, the duty provided for the donation of immovable property will be levied.

What rate is applied when donating movable property to a person other than a spouse/legal cohabitant, a brother or sister, a family member in the direct line, an uncle, an aunt, a nephew or a niece in the Walloon Region?

When a donation of movable property (securities, money, jewelry, antiques, …) is presented for registration, a donation duty is levied on the gross share of the beneficiary:

• 7.7%duty for deeds of gift of movable property executed until December 31, 2017;
• 5.5%duty for deeds of gift of movable property made on or after January 1, 2018.

However, if the donation of movable property is subject to a condition that is fulfilled as a result of the donor’s death, the duty provided for the donation of immovable property will be levied.