FURTHER EXPLANATION · 2 MIN READ
First the intention, then the transfer
This background is based on the explanation from Notaire.be of 20 May 2026. When a parent helps a child with money or an asset, the question goes beyond the amount. Is the intention to already transfer part of the future inheritance, or do you want to grant the child an additional benefit? This distinction deserves attention before the gift is executed.
A gift to a child is in principle presumed to be an advance on the inheritance. At the later settlement, the value will be taken into account according to the applicable rules. This is called 'inbreng'. It does not mean that in all cases the gifted item must be returned. The actual calculation depends, among other things, on the gift and its conditions.
A gift outside the inheritance is not without limits
Anyone intending an additional benefit must explicitly make clear that the gift is outside the inheritance. Then it will not be counted against the child's inheritance in the same way as an advance. However, the protected rights of other heirs do not disappear. A wording in the deed of gift cannot simply override this legal protection.
For children, their joint reserved portion equals half of the legal calculation base, regardless of their number. For this assessment, not only what remains on the date of death is considered: earlier gifts are also counted according to legal rules. An infringement may lead to a reduction claim. This requires a separate assessment and does not occur automatically due to the mere existence of an unequal benefit.
The conversation behind two equal amounts
Suppose a daughter received support years ago for a purchase, and a son today asks for help to start a business. Two equal nominal amounts do not automatically answer every question about later settlement. The dates, documents and conditions belong to the story. It is therefore useful to first gather what has already been given and what was agreed upon.
Next, note down what you want to achieve. Do you want to treat all children equally in the end, support a special need, or consciously make a difference? This wish may be expressed but must be translated legally. Avoid each child remembering a different verbal explanation. Changing the qualification of a previous gift also requires appropriate legal arrangement; a new loose note is not necessarily sufficient.
A coherent gift file
Notariaat Wellens reviews your previous gifts, current wishes and the consequences for the later distribution together. Bring gift deeds, bank gift documents and existing wills. We help clarify the distinction between an advance, additional benefit and protected reserved portions. If you wish to help a child, discuss in advance which intention must be recorded in the documents.