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Legacy to a foundation or an association


You have the right to let all or part of your assets to a general interest structure that, thanks to you, will continue its humanitarian, social, educational, research, etc.

  • Before you make a bequest , you must determine the part that the law allows you to transmit :

    • If there are children, the legacy will not exceed the available quota. Without child, your spouse reserve a quarter of your assets.

    • If you have no compulsory heir , you can have all your assets as you wish.

    • Reserve and disposable portion in the presence of descendants :

      Number of children  Mandatory reserve Transferable quota
      1 child 1/2 1/2
      2 children 2/3 1/3
      3 children and more 3/4 1/4
  • How to make a bequest ?

    • We must make a Will. The most common forms are the holographic will, written by hand, and the authentic will, establishes a notary.

    • In all cases, so that your wishes are respected, ask your lawyer to draft your will and file the original in his study.

    • It will keep in his safe and save the Central Registry of Wills (FCDDV).

  • How association or foundation or endowment can you pass on all or part of your property?

    • You can include a bequest to:
      - An association or foundation of public utility,
      - An endowment fund,
      - An association whose sole purpose assistance, charitable, scientific or medical research,
      - A center against cancer
      - A religious association or a legally recognized congregation,
      - An electoral fundraising association or a political party,
      - An association subject to the local law of Alsace-Moselle,
      - A skilled combination of general interest for tax purposes subject to being declared for at least three years. It can is an association of general interest with a philanthropic, educational, scientific, social, humanitarian, sports, family, cultural or contributing to the development of the artistic heritage, the defense of the natural environment or dissemination of culture, language and science.

    • You can decide to leave to one or more organizations, while rewarding your relatives.

    • Your legacy in associations and / or foundations are often exempt from tax.

  • What can you bequeath an association, foundation or endowment fund?

    • You can leave all of your assets, or a sum of money, securities, jewelery, works of art, buildings (house, apartment, plot of land), and other property that belongs to you.
    • Alternatively, the same will bequeath certain property to relatives (family, friends ...).
  • Find a notaire

See also


French property market report / N°31


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