Person designated par law or agreement to maintain the conservation of a property or amount of money to guarantee , in an incidental manner, the payment or restitution thereof.
Tax service in charge of collecting the transfer duties free of charge or against payment.
Mechanism allowing an heir to obtain, in the succession ( inheritance ), the rights of another heir of a closer degree and who died before the deceased .
This mechanism applies to successions passed on to descendants and those passed on to preferential collaterals (descendants of brothers and sisters).
The section of property that cannot be freely disposed of by gift or by will and that is inherited by the legal heirs (ascendants and descendants).
A donation for which the donor obliges the donee to transfer the remains of the donation to a third party . There is therefore an obligation of transfer without an obligation of preservation.