Frequently asked questions about Donation

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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…

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).

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. Donation duties are calculated based on the real market value of the donated property, that is to say, on the price that could be obtained if it were put up for sale, according to the detailed and estimated declaration that you will have made (art. 761, al. 1 CGI)…

..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

Frequently asked questions about Donation

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?

Years ago, my mother remarried, and her husband adopted me (simple adoption). I’d like to give them both some money. I know my mother has a tax allowance. Does my stepfather benefit from one too?

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

My uncle owns and occupies a house. He plans to give it to me. Insofar as he will continue to live there, can I benefit from a discount on the value to be declared to calculate the gift duties?

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...