Belgium has seen a significant shift in its gift tax regulations as all three of its regions have moved to extend the so-called “suspect period.” This is the specific timeframe during which a donor must remain alive for a gift to avoid being subject to inheritance taxes.
Regional Extensions of the Suspect Period
The transition to a longer window has occurred in stages across the country. The Walloon Region was the first to increase this period to five years in 2022, followed by Flanders in 2025.
The Brussels-Capital Region implemented its change on January 1, 2026, increasing the suspect period from three to five years. Eléonore Bleeckx of Fednot explains that if a donor does not survive this five-year period, the value of the gift is reintegrated into the estate.
Once reintegrated, the gift is subject to inheritance tax calculations based on progressive brackets, which can significantly increase the tax burden.
The Role of Notarial Registration
To mitigate this fiscal risk, individuals can choose to voluntarily register their donations through a notary. This official act allows the gift to escape inheritance taxes regardless of whether the donor passes away within the five-year window.
According to Eléonore Bleeckx, choosing to provide money can be more cost-effective fiscally. In the Walloon Region, for example, the tax remains a consistent percentage of 3% or 3.3%, regardless of the amount given.
Comparing Donation and Inheritance Costs
While donation rights typically hover around 3%, they are generally lower than inheritance rights, particularly for those with large estates. Donations allow for a low fixed rate, whereas successions are subject to progressive rates that can rise sharply.
For movable assets, such as shares or cash, the difference can be stark. The gap between donation and inheritance taxes can reach 30% or more for direct descendants and 65% or more between third parties.
Due to the fact that of these disparities, more Belgians may opt for the security of an authentic deed. Bleeckx notes that without a notary, there is a “fiscal risk,” whereas official registration provides “serenity of mind” by removing the uncertainty of undeclared gifts.
Frequently Asked Questions
What is the “suspect period” in Belgian donations?
The suspect period is the duration a donor must remain alive after giving a gift for that gift to avoid being subject to inheritance taxes.
How long is the suspect period in Brussels as of 2026?
As of January 1, 2026, the suspect period in the Brussels-Capital Region increased from three years to five years.
How can a donor avoid inheritance taxes if they die within the suspect period?
A donor can voluntarily register the donation with a notary. Signing an authentic deed ensures that donation registration rights are paid, allowing the gift to escape inheritance taxes even if the donor dies within five years.
Would you prefer a slight, guaranteed tax payment now or risk a higher progressive tax later?
