Donation: everything you need to know to make a donation

Updated on Friday 3 October 2025

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Understand the donation

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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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A question ? Need help ?

I gave an apartment to my daughter, who has three children. If she dies before me, the notary tells me it's possible to get it back. Is this true?

Yes. Everything depends on how you draft your deed of gift. If nothing has been stipulated, as the gift is irrevocable, the law does not allow you to recover your property. On the other hand, if a "conventional return clause" has been provided for in the event of the predecease…
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I wish to make a monetary donation to my municipality to finance the renovation of the music hall. Am I entitled to a tax reduction?

Yes, subject to conditions. The donation must be allocated to a project that meets the criteria set out in Article 200 of the French General Tax Code (cultural, social, educational nature, etc.). The municipality must record the donation separately in its accounts, use it in accordance with your wishes, and…
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I am considering donating the bare ownership (nue-propriété) of a real estate property to my child while retaining the usufruct. On what basis will the notary’s fees (emoluments) be calculated?

The notary’s fees are calculated based on the full ownership value of the property, even if you retain the usufruct. This is provided for under Article A444-67 of the French Commercial Code.
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