Frequently asked questions about Donation

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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…

Yes, subject to conditions. The donation must be allocated to a project that meets the criteria set out in Article 200 of the French General Tax Code (cultural, social, educational nature, etc.). The municipality must record the donation separately in its accounts, use it in accordance with your wishes, and…

No. The surviving spouse may claim a lifetime right of use and habitation over the property that was their main residence at the time of the spouse’s death, provided it belonged to the couple or to the deceased (Article 764 of the French Civil Code). However, case law (a body…

No. Article 1094-1 of the French Civil Code states in its 1st paragraph that "In the event that a spouse leaves children or descendants, whether or not from the marriage, he or she may dispose in favor of the other spouse either of the property he or she could dispose…

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.

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?

I wish to make a monetary donation to my municipality to finance the renovation of the music hall. Am I entitled to a tax reduction?

My husband has passed away. We lived in a home that had been gifted to him by his parents. This gift included a right of reversion that his parents now wish to exercise. Do I still have a lifetime right of use and habitation over this property?

My father and mother-in-law made a last living gift to each other. When my father died, she chose the option ¼ in full ownership, ¾ in usufruct. As my hereditary reserve is subject to this usufruct, can I bring an action for reduction?

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?