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…
Frequently asked questions about Donation
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No. The law strictly prohibits any gifts or legacies to court-appointed guardians for protected adults, regardless of when the will was written (Article 909 paragraph 2 of the Civil Code).
No. Acceptance of an unencumbered gift is considered an act of administration and therefore does not require the agreement of both parents.
Yes. The French Commercial Code (Articles A444-53 et seq.) sets out the notary’s fees, known as emoluments, which represent the notary’s remuneration. However, the total cost of a donation deed includes several other components: Registration duties (droits d’enregistrement) payable to the tax authorities; Value Added Tax (VAT) applicable to certain…