Document background
The Registered Gift Deed is a crucial legal instrument in Belgian civil law, used to formalize and document the gratuitous transfer of assets from one party to another. This document is essential when making significant gifts that require official registration, particularly for real estate, substantial monetary gifts, or business interests. The deed must be executed before a Belgian notary public and requires registration with tax authorities in the appropriate region (Flanders, Wallonia, or Brussels-Capital). It serves multiple purposes: legally documenting the transfer, ensuring compliance with gift tax regulations, protecting both donor and donee interests, and maintaining transparency for inheritance planning. The Registered Gift Deed is particularly important in the context of Belgian forced heirship rules and can include various provisions such as usufruct reservations or specific conditions while maintaining its essential character as an irrevocable gift.
