My mother made me a gift from her house with the usufruct reserve. The notaire told me that if she dies before a period of three months, this would entail tax consequences. Which ones?

The notaire reminds you of article 751 of the General Tax Code, which states that "it shall be deemed, from the point of view of taxation, to be part of the succession of the usufructuary ... any property ... , For the usufruct , to the deceased and, for bare ownership , to one of his presumptive heirs ... unless there has been a regular gift and that gift, if not found in a contract Of marriage , was granted more than three months before the death... ".