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No. A residual legacy (legs résiduel or de residuo) is a gift upon death (provided for in a will and executed upon your death) that designates a first legatee who will receive a property and will be required to pass it on to a second legatee, provided it still exists…
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…
Yes. When the beneficiary of a donation is domiciled in France on the day of the donation or has had his tax residence in France for at least six years during the last ten years preceding the donation, all the assets he receives located in France or outside France are…
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…
The return clause inserted in the deed of gift allows the donor to recover ownership of the donated property, either in the event that the beneficiary of the donation dies before him, or in the event of the predecease of the beneficiary and his descendants (art. 951 Civil Code). It…