FURTHER EXPLANATION · 2 MIN READ
What happened in this case?
The Flemish Tax Administration published on 25 March 2026 a final judgment of the Court of First Instance East Flanders. A donor had transferred 190,000 euros via bank gift. A document was then submitted for registration, but the administration refused because the required declaration about the fiscal residence of the donor was missing. The donor died shortly afterwards.
Because the registration was not completed, the gift in this specific case was included in the estate. The court sided with the administration. The judgment is case-specific: it primarily shows how a formally missing detail can thwart the intended fiscal result when there is little time to correct the error.
Why fiscal residence matters
The fiscal residence determines which region is competent for the gift tax. This is not necessarily the same as the address on one particular day. In case of a move between regions, the residence history over the relevant period may also be relevant. A correct declaration allows the registration administration to determine the competent tax authority and rates.
A bank transfer alone does not convey all legal terms of the gift. Keep proof of transfer and set out in an accompanying document who gives, who receives, the amount given, when the gift was accepted and which conditions apply. Avoid inconsistencies between the bank message, letters and later declarations.
Practical approach
Suppose a parent transfers money and decides a few weeks later to register the bank gift. If the submitted document is incomplete and the donor dies meanwhile, there may be no time to submit a new valid document. The resulting possible inheritance tax can then differ significantly from the planned gift tax.
Therefore, check identity, date, amount, acceptance, any conditions and fiscal residence in advance. Maintain a consistent chain of proof and do not wait until a medical or family urgency arises. Also document the relevant residence period in case of a previous move. Notariaat Wellens can verify whether a bank gift matches your intentions, which conditions can be legally included and how registration should be correctly prepared. This ruling is not a general rule that every bank gift fails due to a formal defect, but is a clear warning that accuracy matters. Would you like a planned or earlier gift reviewed? Then make an appointment.