Brussels: Suspicious period extended to five years for unregistered gifts of movable property

On July 10, 2025, the Brussels Regional Parliament voted to extend the “suspicious period” for unregistered gifts of movable property from three to five years. This reform, modeled on Flanders (since January 1, 2025) and Wallonia (since 2022), will come into force on January 1, 2026.

1. What is the suspicious period?

When a manual donation (money, securities, valuables, etc.) is not registered, the tax authorities apply the concept of a suspicious period: if the donor dies before the end of this period, the donation is reintegrated into their estate. The result? The heirs pay inheritance tax, which is often much higher than gift tax (up to 30%).

2. Why switch to 5 years?

The idea is simple: encourage registration to prevent abuse. Outside of notarial enclaves, private donations are too often used to avoid legal taxation. By aligning Brussels with other regions, we are promoting fairness and boosting public revenue. The Walloon example is significant:

• +12% increase in registered donations between 2021 and 2022 (10,133 → 11,380)

• +€11 million in tax revenue (from €73 million to €84 million)

For Brussels, the forecast is for an additional €4 to €6 million in annual revenue.

3. Timeline & retroactivity

This change is not retroactive: donations made between now and December 31, 2025 remain subject to the current 3-year rule. Only donations made on or after January 1, 2026 will be subject to the new 5-year period.

4. Practical implications

• One-off private donations: without registration, they become risky with a doubled delay.

• Voluntary registration: for a few percent in fees (3% in Brussels for direct descendants), this option secures the donation.

• Possible alternatives: estate insurance, planning via a notary to secure the transfer without compromising the financial future of the heirs.

In summary

Brussels is harmonizing its inheritance tax system by joining Flanders and Wallonia. From 2026, the suspect period will increase to five years for unregistered movable property donations. The message is clear: it is better to secure your donations through registration or inheritance insurance, as the absence of formalities today can be costly tomorrow.