Do I have to pay duty when gifting real estate?

As a general rule, a 9% or 18% gift duty must be paid after gifting real estate, but there are very important exemptions from duty.

When is gifting tax-free?

• Between direct relatives: (parent-child, grandparent-grandchild), gifting is completely tax-free, regardless of the value.
• Between spouses: gifting between each other is also tax-free.
• Between siblings: gifting is also tax-free (since 2020).

When do you have to pay duty?

In all other cases (e.g., between domestic partners, more distant relatives, or strangers), the duty rate is 9% for residential property and 18% for other property (e.g., land, holiday home).

Our Related Service:
Real Estate Gift Agreement

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Posted in: Gift & Donation