Hand gift in Belgium: rules, risks and proof

A hand gift is a gift of movable property handed over directly: cash, jewelry, art, a gold coin. Just like a bank gift, no notary is required - but precisely because there is no bank transfer or deed involved, a hand gift is the easiest to dispute later if nothing was put in writing.

What counts as a hand gift?

A hand gift must involve movable property: something you can physically hand over. Money, jewelry, artworks and collectibles qualify. Immovable property - a house, a piece of land - can never be given as a hand gift; that always requires a notarial deed.

Why an unrecorded hand gift is fragile

With a bank gift, the bank statement at least shows that money changed hands. With a hand gift, even that is missing: there is no payment trail, no date, no document - only the recollection of those involved. That becomes a problem the moment someone else disputes the gift, for example another heir after the giver's death, or the tax authorities during an audit.

How do you prove a hand gift?

Just like with a bank gift, a separate document solves this: a statement in which giver and recipient confirm that the item changed hands on a given date, without anything given in return. Add photos or other documentation identifying the item where possible. Sign the document preferably with a qualified electronic signature (QES) via itsme or eID: this gives the document a verifiable timestamp and identity, something a loose letter or text message cannot.

The suspect period also applies to a hand gift

Just like a bank gift, an unregistered hand gift is subject to the “suspect period”: if the giver dies within that period, the gift still counts toward the estate for inheritance tax purposes. Read the details of that period and the registration choice in our guide to registering a gift and gift tax.