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Buying with accretion clause (tontine)


The accretion clause (also called tontine pact) inserted in the act of buying a property can be interesting if you buy two.

It avoids the dangers of undivided and warrants to surviving the property of the whole property.

  • Buying with accretion clause while the buyers are alive :

    • Unanimity is required in order to act.
    • If the buyers no longer agree (or wish to separate), they may decide to sell the property or to agree that one of them buys out the other.
    • Unanimity is required in this case because, unlike what happens in joint ownership , purchasers can cause the shares to justice or even require the sale of housing. Indeed, the adage "no one shall remain in undivided" is not applicable.
  • Buying with accretion clause when one of buyers dies :

    • The predeceased person is deemed never to have purchased, only the surviving buyer is considered the owner since the beginning.

    • The heirs of the deceased therefore have no interest in the property (the property is not part of the deceased's estate).

    • The surviving purchaser must nevertheless pay inheritance tax calculated on the degree of relationship he has with the deceased and value from it collects (free between spouses and PACS partners, 60% between cohabitants after a allowance of € 1,594).

    • At this principle, however, an exception. So when the property is the primary residence buyers at death and its value is less than € 76,000, the survivor pays only for pecuniary transaction tax.

  • Find a notaire

    • Find out about your rights and obligations in all of these situations.

    • Contact your notaire who will provide you with all the information you need to take fully informed decisions.

    • If you do not have a family notaire ask the departement Chamber of notaires to send you the list of local notaires or check the directory of notaires.


Be careful with ideas! The tontine is perhaps not suited to your situation and can sometimes turn into a trap­.

See also
The letter of the notaries of France in the world / November 2016
French property market report / N°34
4th Congress of the Notaires of Europe
Conseil du coin : meet a french notaire to a cafe !