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Understand the donation

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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).

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A question ? Need help ?

My father is under a notarized future protection mandate. I am the agent. He intended to make a donation but could not do so before this measure was implemented. Is it still possible ?

Yes. A future protection mandate does not prevent the protected person from disposing of their property with the assistance of their agent. However, Article 490 paragraph 2 of the Civil Code requires the agent to obtain the authorization of the guardianship judge to "perform a disposition act for free." The…
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My father and mother-in-law made a last living gift to each other. When my father died, she chose the option ¼ in full ownership, ¾ in usufruct. As my hereditary reserve is subject to this usufruct, can I bring an action for reduction?

No. Article 1094-1 of the French Civil Code states in its 1st paragraph that "In the event that a spouse leaves children or descendants, whether or not from the marriage, he or she may dispose in favor of the other spouse either of the property he or she could dispose…
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I am considering donating the bare ownership (nue-propriété) of a real estate property to my child while retaining the usufruct. On what basis will the notary’s fees (emoluments) be calculated?

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.
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Several years ago, I built my house on a piece of land owned by my sister. When I decided to sell the property, I discovered that my name was not on the title deed. Is this normal ?

Yes. Under French law, the principle is that ownership of the land includes ownership of everything on and beneath it (Article 552 of the Civil Code). This means that even if you financed the construction of the house, your sister remains the owner. For the house to become your property…
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