Frequently asked questions about 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 gift is irrevocable except for ingratitude, birth of a child, or failure to comply with conditions (Civil Code, Article 953).

Yes. Everything depends on how you draft your deed of gift. If nothing has been stipulated, as the gift is irrevocable, the law does not allow you to recover your property. On the other hand, if a "conventional return clause" has been provided for in the event of the predecease…

No. The €31,865 allowance applies only to gifts made during the donor’s lifetime by grandparents to their grandchildren, as provided under Article 790 B, paragraph 1 of the French General Tax Code. In the context of inheritance, your grandson will only benefit from a €1,594 allowance, which is the standard…

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…