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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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.
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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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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.
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Make a donation

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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.
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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).
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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.
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International donations

A question ? Need help ?

Yes. Under French law, the principle is that ownership of the land includes ownership of everything on and beneath it (Article 552 of the Civil Code). This means that even if you financed the construction of the house, your sister remains the owner. For the house to become your property…
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No. For tax purposes, a simple adoption does not create a donation or inheritance tax allowance for the adopter (Art. 786 CGI), with few exceptions, which apply only to the adoptee. Therefore, your stepfather will pay 60% tax on the full amount (Art. 777, IV CGI).
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No. For tax purposes, a simple adoption does not create a donation or inheritance tax allowance for the adopter (Art. 786 CGI), with few exceptions, which apply only to the adoptee. Therefore, your stepfather will pay 60% tax on the full amount (Art. 777, IV CGI).
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Yes. A future protection mandate does not prevent the protected person from disposing of their property with the assistance of their agent. However, Article 490 paragraph 2 of the Civil Code requires the agent to obtain the authorization of the guardianship judge to "perform a disposition act for free." The…
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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…
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