Frequently asked questions about Donation

Theoretically speaking, nieces and nephews benefit from an allowance of 7967 euros on the value of donations received from their aunt or uncle (art. 779 V of the CGI). If you have no children of your own, your niece may also claim the 31865-euro allowance applicable to the donations. The…

No. This is a contractual clause and not a legal obligation. It allows the donor to recover the property if the beneficiary dies first (Article 951 of the Civil Code). Including it is optional.

No. The law strictly prohibits any gifts or legacies to court-appointed guardians for protected adults, regardless of when the will was written (Article 909 paragraph 2 of the Civil Code).

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…