Tax resident in Brussels? Soon longer risk period for movable gifts

It is no longer a secret that the Brussels Region decided to follow the same term as the Walloon Region and the Flemish Region for the suspicious period of donations of movable goods.

The Brussels ordinance of 17 July 2025 extending the suspicious period was published in the Belgian Official Gazette on 24 July 2025. 

Do you live in Brussels and want to donate savings or investments? Or is the person who wants to donate such assets to you resident in Brussels? If so, it is recommended to make this donation before 31 December 2025 to avoid this extended suspicious period.

Wallonia has already been applying this new five-year period since 1 January 2022 as part of a “fairer tax” system, and Flanders since 1 January 2025. The Brussels-Capital Region wishes to do the same with the hopes of increasing its annual revenue as a result.

Reminder: a donation of movable goods does not necessarily have to be registered! In this case, the donor takes the risk of dying  within the so-called “suspicious ” period of three years. In Brussels, this period will increase to five years on 1 January 2026, as is already the case in Wallonia and Flanders.

A decease during this period? The gift of movable goods that has been transferred then fictitiously returns to the deceased's estate. For tax purposes, the beneficiary would then see this gift taxed with inheritance tax if it has not been registered.

Register in extremis? 

That is possible! To do so, you need to provide a written proof. This document allows you to register the donation at the rate of 3% or 7% (depending on the relationship) before the donor's death.

Written proof: for a written proof, you need the signatures of the donor and beneficiary. Other details must also be provided and you must have enough money in your bank account to pay the gift tax immediately.

We can help: drafting such documents requires in-depth knowledge. Both in tax and civil law. You may also want to look further into a number of areas of concern. For example, you may want to attach certain charges and conditions to the donation. BDO will be happy to advise you on this.

Contact Rutger Van Boven (rutger.vanboven@bdo.be) for legal advice on your gift and/or estate planning.