Reporting obligations when receiving gifts
Subject to international tax treaties, rules on gifts are the same as for residents and are contingent on the nature of the gift. The Non-Residents Tax Collection Office is responsible for registering the taxes owed.
Questions fréquentes
What rules govern gifts for non-residents?
Publié le 05-05-2017 / Modifié le 05-08-2020
Gifts to children and grandchildren exempt from duty
Publié le 05-05-2017 / Modifié le 05-08-2020
Non-residents: time line and department for declaring gifts
Publié le 05-05-2017 / Modifié le 05-08-2020
Non-residents: declaring a gift of immovable property
Publié le 05-05-2017 / Modifié le 05-08-2020
Non-residents: declaring a hand-to-hand gift (money, shares, jewellery, furniture, etc.)
Publié le 05-05-2017 / Modifié le 22-04-2022
Means of payment of gift duties owed
Publié le 05-05-2017 / Modifié le 15-05-2024
Exemption from payment of duties following a gift of money
Publié le 05-05-2017 / Modifié le 05-08-2020