Donation: everything you need to know to make a donation

Updated on Friday 3 October 2025

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Understand the donation

Updated on Tuesday 1 March 2022

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.

Updated on Friday 12 December 2025

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).

Updated on Friday 23 June 2023

Succession: What is a donation with right of usufruct?

Donation has "the right of usufruct" when only the bare ownership of the property is given, and the donor retains the usufruct of the given property.

Updated on Thursday 4 June 2026

Inheritance: donation and peculiar clauses

A donation may include special clauses, to meet the desires of the donor. A notary’s intervention is necessary to draft a valid clause and in accordance with the will of the donor.

Make a donation

Updated on Monday 15 December 2025

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.

Updated on Tuesday 8 February 2022

Donation between spouses (or donation to the last survivor)

Donation between spouses (or donation to the last survivor) helps improve the spouse’s rights in terms of inheritance. The donation between spouses is an excellent way to protect your spouse. Get more information from your notary.

Updated on Monday 2 June 2025

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).

Updated on Wednesday 1 April 2026

Inheritance: donation-partage and intergenerational donation

Donation - partage allows you to organize the sharing of your assets, during your lifetime. It can be granted for the benefit of one’s children, but also of grandchildren as part of an intergenerational donation-sharing

Updated on Wednesday 28 June 2023

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.

International donations

Updated on Tuesday 8 July 2025

International donations and inheritances: what taxation?

As soon as a donation or inheritance involves an international dimension, the sensitive question of the applicable law arises, both from a civil and a tax perspective.

A question ? Need help ?

The return clause inserted in the deed of gift allows the donor to recover ownership of the donated property, either in the event that the beneficiary of the donation dies before him, or in the event of the predecease of the beneficiary and his descendants (art. 951 Civil Code). It…

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.

Theoretically speaking, nieces and nephews benefit from an allowance of 7967 euros on the value of donations received from their aunt or uncle (art. 779 V of the CGI). If you have no children of your own, your niece may also claim the 31865-euro allowance applicable to the donations. The…

Yes. It is always possible to make a donation, regardless of your age. However, the beneficiaries of the donation will not be able to benefit from the special allo-wance of 31,865 euros applicable to donations of sums of money (from article 790 G of the General Tax Code) granted in…

..do they have the right? Yes. The law is clear: Article 1094-3 of the Civil Code states that " Children or descendants may, notwithstanding any stipulation to the contrary by the donor, require that an inventory of movable property and an appraisal of immovable property subject to usufruct be made

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Donation: everything you need to know to make a donation

Understand the donation

Make a donation

International donations

A question ? Need help ?

My father is single, and we are 4 children. I want to buy a piece of land to give it to the latter. However, I do not wish to be in joint ownership with my brothers and sisters upon his death. I heard about the conventional return clause. What is it about

I’m planning to give a property to my son. The notary has included a "right of return" clause. Is it mandatory?

I am single and have no children. My niece wants to buy her own home and I would like to help her financially. What is the maximum amount I can give her without having to pay donation tax?

I would like to donate a sum of money to my grandchildren, but I am 82 years old, is it still possible?

My spouse passed away. I am the beneficiary of a spousal donation which states that if I choose to be the usufructuary, I am exempt from making an inventory and an appraisal of the property. However, my stepchildren are demanding these...