Legal cohabitant in the Walloon Region refers to:

• the person who is domiciled with the donor at the time of the gift and
• with whom the donor has made a declaration of legalized cohabitation in accordance with the provisions of the Civil Code or the Code of Private International Law.

When giving immovable property to a relative in the direct line (grandchild, child, parent, grandparent etc.) or to a spouse/cohabitant in the Walloon Region, the following gift tax is applicable to the beneficiary’s gross share since 3 September 2018:

Portion of the gift		Between relatives in the direct line, 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

Yes, as a beneficiary spouse/legal cohabitant you can obtain a reduction in gift tax if you have at least three children under 21 alive at the moment the tax is acquired for the state.

The reduction is 4 per cent per child who has not reached the age of 21, with a maximum of € 124 per child. 

When giving immovable property to a person other than a relative in the direct line (grandchild, child, parent, grandparent etc.) or a spouse/ legal cohabitant in the Walloon Region, the following gift tax is applicable to the beneficiary’s gross share since 3 September 2018:  

Portion of the gift		Between any other persons
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