Document background
A Gift Deed is a crucial document in Belgian civil law transactions, used when one party wishes to transfer property or assets to another without receiving anything in return. This document type is particularly relevant in family wealth planning, charitable donations, and intergenerational transfers. The deed must comply with Belgian Civil Code requirements and regional tax regulations, with specific formal requirements varying based on the type of property being gifted. Notarial authentication is mandatory for gifts of immovable property and certain movable assets. The document includes detailed information about the parties, property description, warranties, tax declarations, and any conditions attached to the gift. Special attention must be paid to registration requirements and applicable gift tax rates, which vary by region (Brussels, Flanders, and Wallonia) and the relationship between the parties.
