Can you gift your home while you're still alive? Here's how it works!
Want to avoid estate taxes? Find out how to gift your home in Flanders, what rules apply, and how much gift tax you’ll pay.
Do you want to avoid estate taxes while passing your home on to your children in advance? It’s possible! In the Flemish Region, gifting your home during your lifetime is not only possible, but it can also be a smart tax move. But how exactly does it work? What rules apply, and how much gift tax will you have to pay? Living Stone has the answers for you.
Who can you give a house to?
Not everyone can simply inherit everything. The law sets aside a portion of your estate for certain heirs:
Your spouse or domestic partner
Your children
Your parents, if applicable
No family members? Then you can make a gift to friends, cousins, or charities. Please note that a gift is usually final. Think carefully before you take this step, because it’s almost impossible to reverse.
The 5-year rule for gifts of personal property
There are two options for cash, securities, or other personal property. If you choose to make an unregistered gift, you must survive for at least five years after the gift is made. If you die within that period, the gift will still be included in the estate, and inheritance tax may be due.
You can also have a monetary gift registered. In that case, you’ll pay a 3% gift tax in Flanders, and the five-year period no longer applies.
When gifting a house or apartment, there are two options. You can have the gift registered through a notary, in which case you pay gift tax immediately. The advantage is that the gift is then final and will not be subject to estate tax later on.
You can also choose not to register the gift and thus avoid paying gift tax. In that case, however, you must live for at least three years after making the gift. If you die within that period, the gift will still be included in your estate, and inheritance tax may be due.
How to donate a house in Flanders
You cannot gift a house, apartment, or building lot through a simple contract. In Flanders, this must be done through a notarial deed:
The notary drafts the deed and handles the registration.
The gift will be officially registered within 15 days of signing.
The donee will automatically receive a gift tax assessment.
Smart planning with your notary can offer additional benefits, such as retaining the right of usufruct or making gifts in installments.
Gift tax on homes in Flanders (2026)
The gift tax depends on the value of the home and the relationship with the recipient:
0 – 150,000 €
Spouse or children: 3%
Others (friends, cousins, charities): 10%
€150,001 – €250,000
Spouse or children: 9%
Others (friends, cousins, charities): 20%
€250,001 – €450,000
Spouse or children: 18%
Others (friends, cousins, charities): 30%
> 450.000 €
Spouse or children: 27%
Others (friends, cousins, charities): 40%
Who falls into which category?
Partner: married, legally or de facto cohabiting for at least 1 year
In a straight line: biological parents, children, adopted children, stepchildren, or foster children
Others: all other individuals or organizations, including non-profit organizations and charities
Bonus tip: By donating to a charity or using certain arrangements, you can sometimes reduce your gift tax liability.
Why choose to make a gift during your lifetime?
Donating your home in Flanders offers several advantages:
Lower inheritance tax: your heirs will pay less in inheritance tax.
Control over your estate: without a gift, the law determines which heirs receive your assets, which limits your freedom in how they are distributed.
Flexibility through a notary: for example, retaining usufruct, making staggered gifts, or utilizing smart tax structures.
The result: financial peace of mind and the assurance that your estate will go to whoever you choose.
Donating your home can offer tax and legal benefits, provided you follow the rules:
Always by notarial deed
Gift tax on a home depends on its value and the relationship
5-year term applies
Advice from a notary or tax specialist is essential
With smart planning, you can save both yourself and your heirs a significant amount in taxes. Would you like to know how much you can save by making a gift? Contact a notary in Flanders to explore your personal situation. Please know that you can always count on us for tailored real estate advice.