What is the tax report in an estate?

Verified 23 June 2025 - Directorate for Legal and Administrative Information (Prime Minister)

On the death of a person, the notary draws up an inventory of his assets.

In addition to the property owned by the person at the time of death, it adds the donations made by the person during the Previous 15 years.

It's the fiscal report.

This report is used to calculate the inheritance tax that heirs must pay.

Consideration of donations depends on the time period and the type of donation:

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Donations made more than 15 years ago

They are excluded from the tax report provided they have been reported to tax authoritiesincluding in the case of manual donation.

Donations made less than 15 years ago

Consideration of donations depends on the type of donation:

General case

Donations (including manual donations) are integrated in the heritage of the deceased.

Heirs must pay inheritance tax on the whole heritage.

Family donations of money

The tax report does not account for family gifts of money, only if they comply with the conditions and have been declared to tax authorities.

The donor must be under 80 years of age on the day of transmission.

The recipient of the gift must be of age (or emancipated) and be one of the following:

  • Child of the donor
  • Grandchild of the donor
  • Donor's great-grandchild
  • Nephew or niece if the donor has no descendants
  • Grandnephew or grandniece in case of death of his parent.

The donation shall be exempt up to €31,865.

This exemption ceiling applies to donations made by the same donor to the same beneficiary.

Exemption is renewable every 15 years.

Family donations of money to purchase a home or finance energy retrofits

The tax report does not account for family donations of money for to acquire housing or finance works energy retrofits, only if they meet the conditions and have been declared to tax authorities.

The recipient of the gift must be one of the following:

  • Child of the donor
  • Grandchild of the donor
  • Donor's great-grandchild
  • Nephew or niece if the donor has no descendants.

Only children of the donor's siblings are considered nephews or nieces.

The money received must be used for one of the following purposes:

  • Acquisition of new housing
  • Acquisition of a dwelling in the future state of completion
  • Work and expenditure on energy renovation of the main residence.

Donations are limited to the following amounts:

  • €100,000 for the same donor to the same donor donee
  • €300,000 for a donee.

This arrangement applies for amounts paid from February 15, 2025, to December 31, 2026.

Warning  

The tax report concerns only the payment of tax duties. The civil report ensures equality between heirs and respect for their rights.

Who can help me?

Find who can answer your questions in your region

  • For information

    Department in charge of taxes (treasury, tax department...)

  • For general information

    Tax Information Service

    By telephone:

    0809 401 401

    Monday to Friday from 8:30 am to 7 pm, excluding public holidays.

    Free service + call price

  • If you use a notary for the settlement of the estate

    Notary