Attention, please make an appointment to go to any of our offices.

Gift tax rates for movable 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 movable property to a spouse/cohabitant in the Brussels-Capital Region?

    When giving movable property (money, jewellery, antiques ...), a gift tax of 3 % is levied on the beneficiary’s gross share. 

  • What is the rate when giving movable property to a relative in the direct line (child, grandchild, parent, grandparent) in the Brussels-Capital Region?

    When giving movable property (money, jewellery, antiques ...), a gift tax of 3 % is levied on the beneficiary’s gross share.

  • What is the rate when giving movable property to a person other than a spouse/cohabitant or a relative in the direct line in the Brussels-Capital Region?

    When giving movable property (money, jewellery, antiques ...), a gift tax of 7 % is levied on the beneficiary’s gross share.