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From 1 December 2020, Belgian law will require the registration of all gifts of movable goods. In this video, Bernard Goffaux, Head of Estate Planning, outlines the main changes ahead and discusses their implications.
Belgian law previously permitted Belgian residents to use the services of a foreign notary when making a gift.
It was possible to make gifts of movable goods (cash, securities, works of art, etc.) with or without the services of a notary. For other types of gift, however, such as those involving the transfer of bare ownership or the provision of registered shares, the involvement of a notary was mandatory.
On 1 December 2020, all that is changing...
- What does the regulatory framework stipulate?
- What will change on 1 December 2020 and will these measures be applied retroactively?
- What are the practical consequences of these measures and what tax rate will be applied to gifts in Belgium?
(Video in spoken French)
To find out more about this new provision, read our detailed analysis