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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.
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)…
Yes . If the inalienability clause has the effect of prohibiting you from selling or giving away the property you have received, it is always possible for your creditors to take out a mortgage registration on the property given (Civ. 1e, Oct. 9, 1985, n°84-13.306 concerning a judicial mortgage and…
No. The €31,865 allowance applies only to gifts made during the donor’s lifetime by grandparents to their grandchildren, as provided under Article 790 B, paragraph 1 of the French General Tax Code. In the context of inheritance, your grandson will only benefit from a €1,594 allowance, which is the standard…
No. Acceptance of an unencumbered gift is considered an act of administration and therefore does not require the agreement of both parents.