Registering a gift of movable property by post

You can send the document by post.

  • If you are unable to use MyMinfin, you can also have the gift of movable property registered by post.

    1. Draw up the document.

      You should draw up a document with a number of details. That document is the private instrument on the manual gift or gift by bank transfer. With that information, we determine which region should receive the gift tax and therefore which rates are applicable.

      Please note that if certain information is missing, we shall refuse the document. We will then ask you to complete those details. We will not be able to register the manual gift or gift by bank transfer until the date you re-submit that additional information along with the private instrument.

      Information of the donor

      • names and surname
      • place and date of birth
      • address (the legal place of residence according to the population register)
      • all tax residences the donor has had during the five-year period before the date on which you apply for registration of the gift of movable property (the tax residence is the actual, effective, continuous place of residence of the donor, where the donor's family and centre of business are located)

      Information of the beneficiary

      • names and surname
      • place and date of birth
      • address (the legal place of residence according to the population register)
      • only for a gift from a non-resident to a resident: all the tax residences the beneficiary has had during the five-year period before the date on which you apply for registration of the gift of movable property.

      The beneficiary must also accept the gift in express terms.

      Information of the gift of movable property

      • the goods or sums donated and their value
      • the date of the gift (this date must be in the past as the gift must in principle have already been made)

      Kinship

      • the kinship between donor and beneficiary, e.g. no kinship or child, partner, brother/sister, aunt/cousin …
      • the lasting power of attorney (if applicable)

      Signature

      • the signature of the donor
      • the signature of the beneficiary

    2. Make a copy of the signed document.

      This is because the paper documents you send to the scanning centre will not necessarily be returned to you after scanning.

    3. Indicate the information of the applicant on the copy of the document.

      • names and surname
      • full address

      That person will receive the payment notice, if any, and the proof of registration or the refusal notice with the reason for refusal.

    4. Send the copy of the document in a sufficiently stamped envelope to our scanning centre.

      Send the copy of the document to:

      FOD Financiën – Scanningcentrum (FPS Finance - Scanning centre)
      Roerende schenking (Gift of movable property)
      Gaston Crommenlaan 6 PB 446
      9050 Ghent (Belgium)

  • We will check whether we can register the document:

    • If the application meets the legal conditions, you will receive the payment notice, if any, and the proof of registration.
    • If the application does not meet the legal conditions, you will receive a refusal notice stating the grounds for refusal.

    You will receive those notices by post. That may take several days, depending on postal delivery deadlines.

Need help?

I have not found the answer for my situation.