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It is possible to give your niece up to €31,865 without her having to pay any gift tax, provided that you have no descendants (children or grandchildren), that you are under 80 years of age, and that your niece is of legal age on the date of the gift (Article…
No. This is a contractual clause and not a legal obligation. It allows the donor to recover the property if the beneficiary dies first (Article 951 of the Civil Code). Including it is optional.
No. The operation would consist of giving each an undivided share of the property. However, the situation of joint ownership is incompatible with the donation-partage which requires that the donor distributes his property between the beneficiaries (art. 1075 C. civ. and Cass. Civ. 1e, 20 Nov. 2013, n°12-25.681).
No. This is a contractual clause and not a legal obligation. It allows the donor to recover the property if the beneficiary dies first (Article 951 of the Civil Code). Including it is optional.