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The Art of the Gift

20 January @ 18:00 19:00

Cabinet DAVID

+32 2 786 36 00

View Organiser Website

n Belgium, one way of planning one’s estate is to make gifts during one’s lifetime.

If gift tax is paid, no further inheritance tax will be due.

Gift tax is due on all gifts before a notary. However, it is not obligatory to make gifts of movables before a notary. Hand-to-hand gifts and bank gifts are valid and exempt of gift tax. Nonetheless, the donor has to live for another three years (and now five years in Wallonia) after the gift, if not, the gift is liable to inheritance tax.

Giving is final, there is no way back, or is there.

We will look at some clever ways of giving, with conditions, with reservation of usufruit, gifts in cascade, …

If you have any questions that may be useful to address or any suggestions, please click here.

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