Jewelry as a gift: simple gift or donation to declare?

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

The customary gift: a gift, legally speaking

The customary gift is exempt from donation tax. It is neither declarable nor taxable, and it will not be brought back into the estate: the beneficiary keeps it permanently, without having to account 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 giver, assessed at the time of the gift.

No legal threshold exists—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 specific numerical rule applies.

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

The manual gift: the handing over of an item, outside an occasion or disproportionate

As soon as one of the two conditions is missing, we fall into the realm of manual gifts. This must be declared by the beneficiary, may give rise to taxes depending on the family relationship and available allowance, and will be brought back into the estate—i.e., taken into account during the distribution among heirs.

Nothing alarming: a properly declared manual gift is perfectly legal and often advantageous, as it uses up an allowance that renews every fifteen years. The risk is not in giving, but in giving without knowing which regime applies.

What we bring to this question

We do not legally qualify 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 jewelry, 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: jewelry that families believed to be very valuable turns out to be of moderate value, which places the gift without dispute into the customary gift category.

Updated July 25, 2026 — allowances and declaration procedures change regularly; check the rules in effect on the date of your donation.