Frequently asked questions about Donation

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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?

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…
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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?

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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