My uncle owns and occupies a house. He plans to give it to me. Insofar as he will continue to live there, can I benefit from a discount on the value to be declared to calculate the gift duties?

No. Donation duties are calculated based on the real market value of the donated property, that is to say, on the price that could be obtained if it were put up for sale, according to the detailed and estimated declaration that you will have made (art. 761, al. 1 CGI).

However, even if the state of occupation of the building has an impact on this value, it is not taken into account when the donated property is occupied by the donor on the date of the donation. (art. 761, al. 2 CGI).