Donation: everything you need to know to make a donation

Updated on Wednesday 21 October 2026

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Understand the donation

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Succession: rules to know for a donation

Donation makes it possible to reward loved ones (family members or not) but also a labor, an association or a congregation one may support. Donation is a serious act because, except for exceptions, it is definitive.
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How is a donation taxed?

A donation is an act by which a person, the donor, voluntarily and irrevocably transfers ownership of something, free of charge, to another person, the donee (Civil Code, Art. 894).

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Make a donation

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Donation: risks related to manual donations

It is possible to give a sum of money to one of your children informally. However, be careful. This "manual donation" must comply with certain legal and taxation rules and could trigger a family clash, if it is carried out, without any prior reflection.
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Successive gift

A successive gift is, first and foremost, a gift, that is, an act “by which a person freely transfers all or part of their property or rights to another person,” in a present and irrevocable manner (meaning the donor cannot reclaim the property or right once given).
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Make a bequest to a foundation or an association

You have the right to leave all or part of your inheritance, to a structure of general interest which, due to you, will be able to pursue its humanitarian, social, educational, research missions, in the medium and long term.
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International donations

A question ? Need help ?

No. The right of the surviving spouse to limit their acceptance to certain assets (known as "cantonment") is only legally possible if there is a joint will between spouses (Article 1094-3 of the Civil Code). In the absence of such a provision, you can only accept or renounce the entire…
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Yes. It is entirely possible to make a donation to your minor grandchildren. This donation must be accepted by their legal administrators (their parents), in accordance with Article 935 of the Civil Code. However, you can specify in the donation act that the donated assets be managed by a third…
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In the French Civil Code, a donation is a solemn act. Note that there is a difference between a "présent d'usage" and a "don manuel". A "présent d'usage" or "faux don manuel" is a gift made on the occasion of a specific event (birthday, anniversary, etc.). It must be proportional…
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Yes. In order for the donation to be validly filed, in addition to the fact that it must be established by a notary, it is essential that the beneficiary accepts the latter (art. 932 C. civ.). When the beneficiary is an unemancipated minor, accepting a donation unencumbered by charges, which…
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