Gift tax rates for immovable property in the Brussels-Capital Region
What is meant by cohabitant in the Brussels-Capital Region?
A cohabitant in the Brussels-Capital Region refers to the person with whom the donor has made a declaration of legalized cohabitation.
What is the rate when giving immovable property to a spouse/cohabitant in the Brussels-Capital Region?
When giving immovable property to a spouse/cohabitant in the Brussels-Capital Region, the following gift tax is applicable to the beneficiary’s gross share since 1 January 2016:
Portion of the gift
Between spouses and cohabitants
From
up to (and including)
Percentage for the corresponding portion
Tax on previous portions
€ 0.01
€ 150,000
3 %
€ 150,000.01
€ 250,000
9 %
€ 4,500
€ 250,000.01
€ 450,000
18 %
€ 13,500
More than € 450,000
27 %
€ 49,500
Can I obtain a reduction in gift tax when I have received immovable property from my spouse/cohabitant in the Brussels-Capital Region?
Yes, as a beneficiary spouse/cohabitant you can obtain a reduction in gift tax if you have at least three children under 21 who are alive.
The reduction is 4 % per child younger than 21, with a maximum of € 124 per child.
Can I obtain a reduction in gift tax when I have received immovable property for residential use from my spouse/cohabitant in the Brussels-Capital Region?
No. The new gift tax rate for immovable property will be applied since it is lower than the preferential rate.
Since 1 January 2016, in the case of a gift between spouses and cohabitants
- of the share 'in full ownership’ of the donor in an immovable property
- that is wholly or partially intended for residential use
- and that is situated in the Brussels-Capital Region,
the preferential rate is no longer applicable when it comes to gift tax.
What is the rate when giving immovable property to a relative in the direct line (child, grandchild, parent, grandparent) in the Brussels-Capital Region?
When giving immovable property to a relative in the direct line (grandchild, child, parent, grandparent) in the Brussels-Capital Region, the following gift tax is applicable to the beneficiary’s gross share since 1 January 2016:
Portion of the gift
In the direct line
From
up to (and including)
Percentage for the corresponding portion
Tax on previous portions
€ 0.01
€ 150,000
3 %
€ 150,000.01
€ 250,000
9 %
€ 4,500
€ 250,000.01
€ 450,000
18 %
€ 13,500
More than € 450,000
27 %
€ 49,500
Can I obtain a reduction in gift tax when I have received immovable property for residential use from a relative in the direct line (child, grandchild, parent, grandparent) in the Brussels-Capital Region?
No. The new gift tax rate for immovable property will be applied since it is lower than the preferential rate.
Since 1 January 2016, in the case of a gift in the direct line
-
- of the share 'in full ownership’ of the donor in an immovable property
- that is wholly or partially intended for residential use
- and that is situated in the Brussels-Capital Region,
the preferential rate is no longer applicable when it comes to gift tax.
-
What is the rate when giving immovable property to a brother or sister in the Brussels-Capital Region?
When giving immovable property to a brother or sister in the Brussels-Capital Region, the following gift tax is applicable to the beneficiary’s gross share since 1 January 2016:
Portion of the gift
Between siblings
From
up to (and including)
Percentage for the corresponding portion
Tax on previous portions
€ 0.01
€ 150,000
10 %
€ 150,000.01
€ 250,000
20 %
€ 15,000
€ 250,000.01
€ 450,000
30 %
€ 35,000
More than € 450,000
40 %
€ 95,000
What is the rate when giving immovable property to an uncle, aunt, nephew or niece in the Brussels-Capital Region?
When giving immovable property to an uncle, aunt, nephew or niece in the Brussels-Capital Region, the following gift tax is applicable to the beneficiary’s gross share since 1 January 2016:
Portion of the gift
Between uncles, aunts, nephews or nieces
From
up to (and including)
Percentage for the corresponding portion
Tax on previous portions
€ 0.01
€ 150,000
10 %
€ 150,000.01
€ 250,000
20 %
€ 15,000
€ 250,000.01
€ 450,000
30 %
€ 35,000
More than € 450,000
40 %
€ 95,000
What is the rate when giving immovable property to a person other than a spouse/cohabitant, a relative in the direct line, a brother, sister, uncle, aunt, nephew or niece in the Brussels-Capital Region?
When giving immovable property to a person other than a spouse/cohabitant, a relative in the direct line, a brother, sister, uncle, aunt, nephew or niece in the Brussels-Capital Region, the following gift tax is applicable to the beneficiary’s gross share since 1 January 2016:
Portion of the gift
Other
From
up to (and including)
Percentage for the corresponding portion
Tax on previous portions
€ 0.01
€ 150,000
10 %
€ 150,000.01
€ 250,000
20 %
€ 15,000
€ 250,000.01
€ 450,000
30 %
€ 35,000
More than € 450,000
40 %
€ 95,000
Can I obtain a reduction in gift tax when I have received immovable property from a person other than a spouse/cohabitant in the Brussels-Capital Region?
Yes, as a beneficiary you can obtain a reduction in gift tax if you have at least three children under 21 who are alive.
The reduction is 2 % per child younger than 21, with a maximum of € 62 per child.
