What are the fees to be paid on a donation according to the link with the donor?
Verified 07 November 2024 - Directorate for Legal and Administrative Information (Prime Minister)
When you receive a donation from a loved one, you have to pay a tax called gift tax.
Depending on your situation, you can benefit from one or more deductions.
The rebate relates to donations made by the same person donor at the same time donee over a period of 15 years.
Each child can benefit from a rebate for donations he receives from each of his 2 parents.
If a parent has more than one child, the abatement is unique to each child.
Donation tax is calculated on the amount of the donation that remains after deduction of the allowance.
Donation rates depend on your kinship or in alliance with the donor .
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Spouse or Civil partnership partner
You have to deduct a rebate of €80,724.
Example :
If you receive a donation from €200,000 and a reduction of €80,724 on this one, you must pay a donation tax on the sum of €119,276.
Remaining amount scale:
Taxable share after rebate | Taxation schedule |
|---|---|
Up to €8,072 | 5% |
From €8,073 to €15,932 | 10% |
From €15,933 to €31,865 | 15% |
From €31,866 to €552,324 | 20% |
From €552,325 to €902,838 | 30% |
From €902,839 to €1,805,677 | 40% |
More than €1,805,677 | 45% |
Example :
If the scale applies, after reduction, to the sum of €119,276, the gift tax shall be calculated as follows:
- Up to €8,072 : €403.60 (€8,072 x 5%)
- From €8,073 to €15,932 : €786 (€7,860 x 10%)
- From €15,933 to €31,865 : €2,389.95 (€15,933 x 15%)
- From €31,866 to €119,276 : €17,482.20 (€87,411 x 20%).
A total of €21,061.
Child
You have to deduct a rebate of €100,000.
The abatement of €100,000 applies to a child adopted by plenary adoption.
The allowance shall apply to a child adopted by simple adoption only in certain special cases, for example, if the child is born on the 1er marriage of the spouse.
Example :
If you receive a donation from €200,000 and a reduction of €100,000 on this one, you must pay a donation tax on the sum of €100,000.
Remaining amount scale:
Taxable share after rebate | Taxation schedule |
|---|---|
Up to €8,072 | 5% |
From €8,073 to €12,109 | 10% |
From €12,110 to €15,932 | 15% |
From €15,933 to €552,324 | 20% |
From €552,325 to €902,838 | 30% |
From €902,839 to €1,805,677 | 40% |
More than €1,805,677 | 45% |
Example :
If the scale applies, after reduction, to the sum of €100,000, the gift tax shall be calculated as follows:
- Up to €8,072 : €403.60 (€8,072 x 5%)
- From €8,073 to €12,109 : €403.70 (€4,037 x 10%)
- From €12,110 to €15,932 : €573.45 (€3,823 x 15%)
- From €15,933 to €100,000 : €16,813.60 (€84,068 x 20%).
A total of €18,194.
Grandchild
You have to deduct a rebate of €31,865.
Example :
If you receive a donation from €100,000 and a reduction of €31,865 on this one, you must pay a donation tax on the sum of €68,135.
Remaining Amount Schedule :
Taxable share after rebate | Taxation schedule |
|---|---|
Up to €8,072 | 5% |
From €8,073 to €12,109 | 10% |
From €12,110 to €15,932 | 15% |
From €15,933 to €552,324 | 20% |
From €552,325 to €902,838 | 30% |
From €902,839 to €1,805,677 | 40% |
More than €1,805,677 | 45% |
Example :
If the scale applies, after reduction, to the sum of €68,135, the gift tax shall be calculated as follows:
- Up to €8,072 : €403.60 (€8,072 x 5%)
- From €8,073 to €12,109 : €403.70 (€4,037 x 10%)
- From €12,110 to €15,932 : €573.45 (€3,823 x 15%)
- From €15,933 to €68,135 : €10,440.60 (€52,203 x 20%).
A total of €11,821.
Great-grandchild
You have to deduct a rebate of €5,310.
Example :
If you receive a donation from €20,000 and a reduction of €5,310 on this one, you must pay a donation tax on the sum of €14,690.
Remaining amount scale:
Taxable share after rebate | Taxation schedule |
|---|---|
Up to €8,072 | 5% |
From €8,073 to €12,109 | 10% |
From €12,110 to €15,932 | 15% |
From €15,933 to €552,324 | 20% |
From €552,325 to €902,838 | 30% |
From €902,839 to €1,805,677 | 40% |
More than €1,805,677 | 45% |
Example :
If the scale applies, after reduction, to the sum of €14,690, the gift tax shall be calculated as follows:
- Up to €8,072 : €403.60 (€8,072 x 5%)
- From €8,073 to €12,109 : €403.70 (€4,037 x 10%)
- From €12,110 to €14,690 : €387 (€2,580 x 15%).
A total of €1,194.
Brother or sister
You have to deduct a rebate of €15,932.
Example :
If you receive a donation from €50,000 and a reduction of €15,932 on this one, you must pay a donation tax on the sum of €34,068.
Remaining Amount Schedule :
Taxable share after rebate | Taxation schedule |
|---|---|
Up to €24,430 | 35% |
More than €24,430 | 45% |
Example :
If the scale applies, after reduction, to the sum of €34,068, the calculation of duties shall be as follows:
- Up to €24,430 : €8,550.50 (€24,430 x 35%)
- From €24,431 to €34,068 : €4,337.10 (€9,638 x 45%).
A total of €12,887.
Nephew or niece
You have to deduct a rebate of €7,967.
Example :
If you receive a donation from €20,000 and a reduction of €7,967 on this one, you must pay a donation tax on the sum of €12,033.
The scale on the remaining amount is 55%.
Example :
If the scale applies, after reduction, to the sum of €12,033, the calculation of duties shall be as follows:
€12,033 x 55% = €6,618.
Other situation
You are not entitled to any allowance.
Schedule:
Situation where amounts are taxable after deduction | Taxation schedule |
|---|---|
Donation between parents until 4e degree included | 55% |
Donation between parents beyond 4e degree or between non-relatives | 60% |
Example :
If you receive a donation from €20,000 of your first cousin (parent at 4e degree), the calculation of duties is as follows:
€20,000 x 55% = €11,000.
If you receive a donation from €20,000 of a friend (non-parent), the entitlement calculation is as follows:
€20,000 x 60% = €12,000.
FYI
A disabled person shall be entitled to a special allowance of €159,325 which combines with another reduction. To qualify, your disability must limit your ability to work (or study).
Some donations are exempt from donation tax under certain conditions.
This is the case for family gifts of money.
However, the amount shall be limited to €31,865 (renewable every 15 years).
So that the family money donation or exempt, you must meet several conditions.
The donor must be older than under 80 on the day of the donation of money.
The recipient of the gift must be major (or emancipated) on the day of transmission and be one of the following:
- Child of the donor
- Grandchild of the donor
- Donor's great-grandchild
- Nephew or niece if the donor has no descendants
- Grandnephew or grandniece in case of death of nephew and niece.
FYI
You can accumulate the exemption from family donation of sums of money and the rebate you receive because of your relationship (or alliance) with the donor.
Who can help me?
Find who can answer your questions in your region
For information on fees to be paid
Department in charge of taxes (treasury, tax department...)For information about the procedure
Notary
Amounts of rebates (Article 779), previous donation (Article 784), tariff applicable in case of simple adoption (Article 786)
Gift rates
Allowances for gifts between spouses (Article 790 E), between Civil partnership partners (Article 790 F), grandchildren (Article 790 B), great-grandchildren (Article 790 D): upper limit for exemption of gifts to a descendant (Article 790 G)
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