Jewellery given as a gift: simple present or donation to declare?

This is the first question to ask, and the one on which everything else depends: the piece of jewellery you are giving — or have received — is it a customary gift, or a manual gift?

The customary gift: a present, legally speaking

The customary gift escapes gift tax. It is neither declarable nor taxable, and it will not be brought into the estate: the beneficiary keeps it permanently, without having to account for it to other heirs.

To benefit from this regime, two conditions must be met:

• An occasion. The gift must be made on an occasion where it is customary to give: birthday, wedding, birth, baptism, passing an exam, end-of-year celebrations.
• Proportionality. Its value must remain modest relative to the income and assets of the person giving it, assessed on the day of the gift.

There is no legal threshold — and that is precisely the problem

Contrary to popular belief, the law sets neither a maximum amount nor a percentage. Courts assess on a case-by-case basis, comparing the value of the item to the donor's means. Practitioners often hold that a customary gift should not impoverish the giver, but no fixed rule applies.

Practical consequence: it is the value of the jewellery that determines the applicable regime. A €1,500 ring given for a wedding by a wealthy family is an unquestionable customary gift; a €25,000 solitaire given “for Christmas” will very likely be reclassified as a manual gift — with the corresponding tax and inheritance consequences.

The manual gift: the transfer of property, without an occasion or out of proportion

As soon as either of the two conditions is missing, we move into the realm of the manual gift. This must be declared by the beneficiary, may give rise to duties depending on the family relationship and the available allowance, and will be brought into the estate — that is, taken into account when dividing the estate among heirs.

Nothing alarming: a correctly declared manual gift is perfectly legal and often advantageous, as it consumes an allowance that is renewed every fifteen years. The risk is not giving, but giving without knowing which regime you are in.

What we bring to this question

We do not legally classify a gift — that is neither our role nor our expertise. However, we provide the element that no one else can establish: the market value of the jewellery, in writing and dated. It is on this basis that your notary, or the tax authorities, will assess proportionality.

And in many cases, this value is reassuring: pieces of jewellery that families believed to be very valuable turn out to be of modest value, which places the gift without argument in the customary gift category.

Updated on 25 July 2026 — allowances and declaration procedures change regularly; check the rule in force on the day of your donation.