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…
Frequently asked questions about Donation
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No. The reduction of 100,000 euros is applicable in relations between ascendants and their children (art. 779 CGI). Article 786 of the General Tax Code specifies that, except in special cases, the relationship resulting from a simple adoption is not taken into account for the collection of transfer du-ties free…
Yes. It is entirely possible to make a donation to your minor grandchildren. This donation must be accepted by their legal administrators (their parents), in accordance with Article 935 of the Civil Code. However, you can specify in the donation act that the donated assets be managed by a third…
In the French Civil Code, a donation is a solemn act. Note that there is a difference between a "présent d'usage" and a "don manuel". A "présent d'usage" or "faux don manuel" is a gift made on the occasion of a specific event (birthday, anniversary, etc.). It must be proportional…
Theoretically speaking, nieces and nephews benefit from an allowance of 7967 euros on the value of donations received from their aunt or uncle (art. 779 V of the CGI). If you have no children of your own, your niece may also claim the 31865-euro allowance applicable to the donations. The…