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 Tuesday 4 October 2022

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 Friday 5 January 2024

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 ?

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…

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.

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. 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.

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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 ?

I am 70 years old, single and have no children. I am considering giving €4,000 to my adult niece. Will she have to pay gift tax?

My parents have 3 children and want to leave their house to me alone. What is the most advantageous method?

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?

My mother wants to buy a property. I want to help her and give her some money. Will she pay tax duties?

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