Donation: Taxation and deduction

Donations are subject to donation rights, depending on the applicable scale after deduction which depends on the kinship between the donor and the donee .

Donation or inheritance: which fiscal deduction?

The same person can benefit from these deductions several times, as long as the donations are carried out with minimum time interval, currently set at 15 years, by the law.

To be noted: It is also possible to make a family donation of a specific amount, exempt from any donation right, within a limit of 31,865€, every 15 years, provided that the donor is under the age of 80 and that the donee is of age or emancipated.

Donation right: taxation rates

The donation taxation rates are detailed on the page: "Inheritance rights : orders of inheritors and scale of inheritance rights".

To be noted: Calculating due transfer taxes are carried out by taking account donations which have already been granted, except those more than fifteen years. This concerns fiscal reminders of donations, that means, the latter is added to the value of goods passed on within the framework of donation, the value of goods, passed on through donation to the same beneficiary, except those donations which were carried out since more than fifteen years. The deduction granted during the donation is deducted from the amount, which is applied during the donation, since more than 15 years and when it’s entirely used, the transfer duties are calculated by taking the scale slots into account, that have already been used during a previous donation.

Frequently asked questions