FURTHER EXPLANATION · 2 MIN READ
What do the new figures show?
In the first half of 2026, 27.823 gifts were made through a notary in Belgium. That was 8.8 per cent more than in the same period of 2025. This included 9.429 gifts of movable property, such as money or investments, and 18.394 gifts of real estate, such as a home or building land. Flanders recorded 18.786 notarial gifts, representing 67.5 per cent of the Belgian total.
These figures show a development, not automatic advice. They do not reveal how much each donor still owned, which conditions were included in the deed or why the gift was made. Whether giving is sensible therefore depends not on what others do, but on your assets, future expenses and what you want to arrange legally.
What happens legally?
Anyone giving a home, apartment or building land must go through a notary. The notary draws up an authentic deed. The deed is registered and the person receiving the real estate pays gift tax under the applicable rules. The donor can include conditions and protection in the deed, but not every desired condition is legally possible.
There are more options for money, investments or other movable property. A bank gift can be made without prior registration. No gift tax is then due at that time. If the donor dies within five years, the gift is added to the estate in Flanders and the recipient may have to pay inheritance tax. If the gift is registered, gift tax is due and that five-year risk does not apply to that gift of movable property.
One general example
Suppose a parent wants to give 40.000 euros towards a child’s first home. This is only a general example, not an automatic right or advice for every family. The parent must first calculate how much is needed for everyday costs, maintenance, care and unexpected expenses. The next choice is between a registered gift and an unregistered bank gift, each with its own tax consequences.
The arrangements around the money also deserve attention. May the child use the amount freely? Should the gift remain personal if the child is in a relationship? Should the gift be taken into account when the estate is divided later? The answers depend on the family, earlier gifts and the chosen documents.
What can you prepare in practical terms?
Make an overview of your income, savings, real estate, loans and expected major costs. Then note what you want to give, to whom and for what purpose. Also bring information about earlier gifts and your family situation. This makes it possible to assess what you can genuinely spare and which form provides the desired protection.
Notariaat Wellens can compare the options and taxes, draft the conditions in legal terms and prepare the deed or supporting documents. The outcome depends on your facts and choices. A meeting therefore does not automatically make a gift advisable, but it can help prevent you from giving away money or control that you may need later.