Donation: everything you need to know to make a donation

No. The urban pre-emption right allows public authorities (municipalities, local communities, etc.) to substitute themselves for the buyer or donee in the case of a transfer of property, such as a sale or donation (Art. L210-1 et seq., Urban Planning Code). Exception: there is no pre-emption right when the donation…

It depends on the amount which needs to be paid. There is an allowance of 100,000 euros when the beneficiary is an ascendant (mother or father) of the donor (art. 779, I. CGI). This means that no tax is due when the sum donated does not exceed €100,000 over a…

No. A residual legacy (legs résiduel or de residuo) is a gift upon death (provided for in a will and executed upon your death) that designates a first legatee who will receive a property and will be required to pass it on to a second legatee, provided it still exists…

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…

No. The reduction of 100,000 euros is applicable in relations between ascendants and their children (art. 779 CGI). Article 786 of the General Tax Code specifies that, except in special cases, the relationship resulting from a simple adoption is not taken into account for the collection of transfer du-ties free…