Understand the donation

Updated on Monday 26 May 2025

Inquire

Understand the donation

Updated on

Succession: rules to know for a donation

Donation makes it possible to reward loved ones (family members or not) but also a labor, an association or a congregation one may support. Donation is a serious act because, except for exceptions, it is definitive.
Read more

Updated on

How is a donation taxed?

A donation is an act by which a person, the donor, voluntarily and irrevocably transfers ownership of something, free of charge, to another person, the donee (Civil Code, Art. 894).

Read more

Updated on

Inheritance: donation and peculiar clauses

A donation may include special clauses, to meet the desires of the donor. A notary’s intervention is necessary to draft a valid clause and in accordance with the will of the donor.
Read more

A question ? Need help ?

No. A gift is irrevocable except for ingratitude, birth of a child, or failure to comply with conditions (Civil Code, Article 953).
See more

In principle, no. Case law generally limits actions for delivery of a legacy to a five-year period from the date of death (Art. 2224 Civil Code; Cass. 1st Civ., 21 June 2023, No. 21-20.396 FS-B).
See more

It is possible to give your niece up to €31,865 without her having to pay any gift tax, provided that you have no descendants (children or grandchildren), that you are under 80 years of age, and that your niece is of legal age on the date of the gift (Article…
See more

The notary’s fees are calculated based on the full ownership value of the property, even if you retain the usufruct. This is provided for under Article A444-67 of the French Commercial Code.
See more

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)…
See more
View our FAQ