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Gift tax rates for immovable property in Wallonia

  • What is meant by legal cohabitant in the Walloon Region?

    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.
  • What is the rate when giving immovable property to a relative in the direct line or to a spouse/legal cohabitant in the Walloon Region?

    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

  • Can I obtain a reduction in gift tax when I have received immovable property from my spouse/legal cohabitant in the Walloon Region?

    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. 

  • What is the rate when giving immovable property to a person other than a relative in the direct line or a spouse/legal cohabitant in the Walloon Region?

    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

  • Can I obtain a reduction in gift tax when I have received immovable property from a person other than a relative in the direct line or a spouse/legal cohabitant in the Walloon Region?

    Yes, as a beneficiary 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 2 per cent per child who has not reached the age of 21, with a maximum of € 62 per child.