New Gift Tax Rates in Flanders

Flanders is introducing new tax rates for the donation of real property.

The old rates are on the left, the new rates are on the right.

Real property

Gift tax on real property is calculated on the value of the donation

1 Direct line, spouses, registered partners  
on the band between Rate on the band between Rate

€0

–    €12 500   3%  

            0 – 150 000

  

   3%

€12 500

–    €25 000   4%

€25 000

–    €50 000   5%

€50 000

–    €100 000   7%

€100 000

–    €150 000 10%

€150 000

–    €200 000 14%

150 000 – 250 000

250 000 – 450 000

  9%

€200 000

–    €250 000 18% 18%

€250 000

–    €500 000 24%

       over 450 000

27%

over €500 000

30%
2 Between brothers and sisters  
on the band between Rate on the band between Rate

€0

–    €12 500 20%

           0 – 150 000

10%

€12 500

–    €25 000 25%

150 000 – 250 000

20%

 €25 000

–    €75 000 35%

250 000 – 450 000

30%

€75 000

–    €175 000 50%

        over 450 000

40%

over €175 000

65%
3. Between uncles/aunts and nephews/nieces  
on the band between Rate on the band between Rate

€0

–    €12 500 25%

           0 – 150 000

10%

€12 500

–    €25 000 30%

150 000 – 250 000

20%

€25 000

–    €75 000 40%

250 000 – 450 000

30%

€75 000

–    €175 000 55%

        over 450 000

40%

over €175 000

70%
4 Between other persons  

on the band between

Rate on the band between Rate

€0

–    €12 500 30%

           0 – 150 000

10%

€12 500

–    €25 000 35%

150 000 – 250 000

20%

€25 000

–    €75 000 50%

250 000 – 450 000

30%

€75 000

–    €175 000 65%

         over 450 000

40%

over €175 000

80%

Author: Marc Quaghebeur

Marc Quaghebeur is a Belgian tax lawyer with Cabinet DAVID specialising in international tax issues and cross border estate planning. He is a member of the Brussels Bar and the Society of Trust and Estate Practitioners. He

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