Frequently asked questions about Donation

In principle, no. Case law generally limits actions for delivery of a legacy to a five-year period from the date of death (Art. 2224 Civil Code; Cass. 1st Civ., 21 June 2023, No. 21-20.396 FS-B).

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…

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…

Yes. In order for the donation to be validly filed, in addition to the fact that it must be established by a notary, it is essential that the beneficiary accepts the latter (art. 932 C. civ.). When the beneficiary is an unemancipated minor, accepting a donation unencumbered by charges, which…

You may give her as much as you like. However, every 15 years (Art. 790 G Tax Code), parents may give up to €100,000 to each child free of inheritance tax. Since you gave €60,000 ten years ago, you can now give her an additional €40,000 tax-free. You may also…