Frequently asked questions about Donation

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No. The right of the surviving spouse to limit their acceptance to certain assets (known as "cantonment") is only legally possible if there is a joint will between spouses (Article 1094-3 of the Civil Code). In the absence of such a provision, you can only accept or renounce the entire…

Yes, subject to conditions. The donation must be allocated to a project that meets the criteria set out in Article 200 of the French General Tax Code (cultural, social, educational nature, etc.). The municipality must record the donation separately in its accounts, use it in accordance with your wishes, and…

Yes. In order for the donation to be validly filed, in addition to the fact that it must be established by a notary, it is essential that the beneficiary accepts the latter (art. 932 C. civ.). When the beneficiary is an unemancipated minor, accepting a donation unencumbered by charges, which…

Yes. The French Commercial Code (Articles A444-53 et seq.) sets out the notary’s fees, known as emoluments, which represent the notary’s remuneration. However, the total cost of a donation deed includes several other components: Registration duties (droits d’enregistrement) payable to the tax authorities; Value Added Tax (VAT) applicable to certain…

No. For tax purposes, a simple adoption does not create a donation or inheritance tax allowance for the adopter (Art. 786 CGI), with few exceptions, which apply only to the adoptee. Therefore, your stepfather will pay 60% tax on the full amount (Art. 777, IV CGI).

Frequently asked questions about Donation

A question ? Need help ?

My spouse passed away, and we did not have a joint will. Since he had children from a previous marriage, I receive 1/4 of his estate. Can I accept only part of his inheritance?

I wish to make a monetary donation to my municipality to finance the renovation of the music hall. Am I entitled to a tax reduction?

I own a small house in the countryside in addition to my apartment in the city. Can I give it to my minor grandchild?

I asked my notary for the cost of a donation deed concerning a real estate property. The amount he quoted does not match the fee schedule I found in the French Commercial Code. Is this normal?

Years ago, my mother remarried, and her husband adopted me (simple adoption). I’d like to give them both some money. I know my mother has a tax allowance. Does my stepfather benefit from one too?