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