Print

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%