Obtaining a reduced rate for gift or inheritance tax, as part of a company transfer


Upon request, the free transfer of a company (or agricultural land), by means of a gift or inheritance, may be subject to a 0% rate if it satisfies certain criteria.

In detail

Target audience – details

Beneficiaries, legatees or heirs who are liable for gift or inheritance tax, in the event of a company transfer.


This may be granted provided that:

  • The transfer must concern:
    • a business that is operated by an individual or legal entity, or the securities (or claims) of a company that operates, on the day of the death or on which the gift is made, an industrial, commercial, artisanal, agricultural or forestry activity. It may also concern a liberal profession or an office or post;
    • a company that employs staff (under an employment contract or as independent workers)
  • The beneficiary or the deceased must reside in Wallonia.

Specific conditions apply to the transfer of agricultural land.

To confirm the granting of the 0% rate, those carrying on the activity must ensure that:

  • the company continues an admissible activity for art least five years after the gift or the death;
  • the company maintains the total number of workers as 75% of the initial workforce (average over five years);
  • the assets invested or the share capital does not decrease over five years.

Reduction (0% rate) of gift or inheritance tax under certain conditions.



The citizen submits their request for the 0% rate to the competent service using the appropriate form (see below).

After the request has been examined, the applicant receives notification of whether it has been granted or refused.

At the end of the five-year period after the death or gift, beneficiaries of the 0% rate must sent a maintenance-request form to confirm the granting of the reduced rate. Failing that, the gift or inheritance tax must be paid.

Legal references
    • Article 60 bis du Code des droits de succession applicable à la Région wallonne
    • Articles 140bis à 140quinquies du Code des droits d'enregistrement, d'hypothèque et de greffe applicable à la Région wallonne
    • Arrêté du Gouvernement wallon du 29 juin 2006 relatif aux taux réduits des droits de succession et des droits de donation, notamment en cas de transmission d’entreprises



Service transmission d'entreprise
Avenue Gouverneur Bovesse, 29
Call Center Fiscalité: 081 33 00 01

Le Service transmission d'entreprise est joignable aux numéros suivants:

​Pour les questions concernant l'octroi du taux réduit:

Lorenzo BONANNO : 081 33 02 76

Nathalie DEFAWE : 081 33 02 33


Pour les questions concernant le maintien du taux réduit (disponible par téléphone uniquement le mardi et le jeudi) :

Cécile HOUSSA : 081 33 02 40

Françoise Lambillon : 081 33 03 65

Anne-Catherine Lefebvre : 081 33 02 21

Updated on
Process n° : 142067
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