Gift Entitlement - Donation of Money

Verified 01 January 2024 - Directorate for Legal and Administrative Information (Prime Minister)

You receive a cash donation and want to know if it is taxed? You must declare the donation and pay gift tax. Exemptions exist, in particular for certain family donations. We'll tell you what you need to know.

Donations of money are subject to payment of gift tax.

However, there are exceptions.

FYI  

If you receive money for a special occasion (birthday, marriage, birth, passing an exam, etc.), you have nothing to declare. This is a customary gift. But the amount offered must be reasonable, that is, proportionate to the income of the person offering it.

The calculation of gift tax is done in 2 stages:

  1. Deduction of a abatement
  2. Application of a scale to the amount remaining after deduction of the allowance.

The amount of the rebate depends on your relationship to the donor.

This abatement may be renewed after 15 years.

Example :

An aunt donated €7,967 to his nephew on 7 november 2015.

She will be able to make another donation as of November 7, 2030, to allow her to take advantage of a new rebate (for a maximum amount of €7,967).

If you receive a donation from one of your parents, you receive a rebate of €100,000.

For a donation from one of your grandparents, you are entitled to a reduction of €31,865.

If you receive a donation from your aunt, you receive a rebate of €7,967.

For the donation of a friend, you are not entitled to any allowance.

Please note

If you are handicapped person, you will receive an additional special rebate of €159,325.

Donation tax is calculated on the remaining amount after deduction of the allowance. The scale of fees also depends your relationship with the donor.

Example :

You receive a donation from €200,000 from your mother.

You are entitled to a rebate of €100,000.

You must therefore pay a donation tax on the sum of €100,000 (€200,000 - €100,000).

Donation rights are 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.

You must declare the gift for which you are a beneficiary, including where the gift is exempt from tax.

The intervention of a notary is not obligatory for a donation of money.

Some gifts of money are not subject to payment of donation fees, under strict conditions.

These donations of money are exempt, depending on the person receiving them.

You are exempt if your donation is made in one of the following situations:

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Family donations

The donor must be under 80 years old.

To be recipient of the gift, you must to be of age (or emancipated) 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.

Only children of the donor's siblings are considered nephews or nieces.

FYI  

The exemption applies only to gifts of money made by check, transfer or cash.

You can receive up to €31,865 without having to pay any fees.

This exemption ceiling applies to donations made by the same donor to the same beneficiary.

Exemption is renewable every 15 years.

Example :

An aunt donated €31,865 to his nephew on 7 november 2015.

She will again be able to give him a sum of money without fees to pay (within the limit of a donation of €31,865) from 7 November 2030.

Donation may be made in one of the following ways:

  • Deed notarized
  • Written between donor and recipient (written by donor)
  • Manual donation (i.e. direct delivery of money, without any special formality).

It may be paid by one of the following means:

  • Check
  • Transfer
  • Cash.

You must declare the donation within 1 month from the date of donation.

You can to declare the donation from your space online :

Taxes: access your Special Space

You can also to declare the donation using a paper form.

The declaration shall be made at the tax office responsible for registration.

Declaration of manual donation and donation of money

For notarial acts, the notary is responsible for the registration formalities.

Donations to victims of terrorist acts

The exemption applies to any person who has been the victim of a terrorist act, or to his or her relatives in the event of death.

It is exempt from donation tax on gifts received in cash, including through online collection.

Relatives of the victim include the following:

  • No one who lived with her as a couple
  • Dependants (minor or infirm child, disabled person)
  • Offspring
  • Ascendants.

The exemption applies to gifts received in the year which follows the act of terrorism or the death of the victim.

However, no time limit shall be required in the case of donations made by a foundation, an association recognized as being in the public interest or an organization of general interest.

Donations to law enforcement personnel injured in operations or on duty

The exemption applies to military, police, gendarmes, firefighters or customs officers injured in the course of operations or in the course of their duties.

They are exempt from donation tax on donations received in cash, including through online collection.

In the event of death, their relatives shall benefit from the exemption under the same conditions.

Relatives of the deceased are:

  • No one who lived with him as a couple
  • Dependants (minor or infirm child, disabled person)
  • Offspring
  • Ascendants.

The exemption applies to gifts received in the year depending on the injury, or in other situations, death.

However, no time limit shall be required in the case of donations made by a foundation, an association recognized as being in the public interest or an organization of general interest.

You can accumulate the exemption of family donations from sums of money with the deduction that you can benefit from because of your relationship with the donor.

Example :

If you are an adult, you can receive from your parent up to €131,865 without paying any tax duty, i.e. the combination of the following donations:

  • Family donation in cash from €31,865
  • Property (money, jewelry, real estate, etc.) for€100,000.

Declaration of manual donation and donation of money

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