Is there enough pouring in Belgium?

"Does donating only makes sense for large wealth?"

No "Everyone donates at the same conditions, there is no favored regime for those who are more wealthy" (dixit Ben Weyts, Flemish Minister of the Budget).

When gifting both real estate and real estate (money, investments, etc.), the gift tax to be paid is indeed the same for everyone.

Why then do gifts occur more often with large assets?

This is because the inheritance tax increases according to the size of the inherited assets: the highest bracket in Flanders is 27% in a direct line and applies from €250,000, with movable and immovable assets considered and calculated separately.

In Wallonia and Brussels, movable and immovable are counted together and the highest bracket (from €500,000) is 30% in the direct line, 65% for siblings and up to 80% (from €175,000) for others.

Pro memorie: the tax residence of the donor determines the rate for gifts.

So the difference is clear:

The larger the wealth, the more it falls into the highest bracket.

Then quickly donate everything away?

No, it is important to look for your specific situation at what makes sense. Or as Minister Weyts put it:

"Everyone should be working on it and thinking about it."

So get assistance from specialists in the field. At Fons we start with a razor-sharp "picture" of your private and professional assets, to then calculate (among other things) the financial consequences of a possible death. Together we look at what can be done to protect your heirs. Always in consultation and according to your wishes, because gifting certainly does not have to mean giving up all control.