International donations: impacts

Yes. Donations escape pre-emption only when made to ascendants, descendants, or relatives up to the 6th degree (Urban Planning Code, Article L213-1-1). Unless your neighbor is related to you and the property lies in a pre-emption zone, the municipality may pre-empt.

Yes. You can renounce or transfer it via donation or sale, which must be notarized and registered. However, renunciation may be requalified as a donation if it involves intention to give, personal loss, and recipient’s gain (Article 894 of the Civil Code).

No. The reduction of 100,000 euros is applicable in relations between ascendants and their children (art. 779 CGI). Article 786 of the General Tax Code specifies that, except in special cases, the relationship resulting from a simple adoption is not taken into account for the collection of transfer du-ties free…

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. The future protection mandate allows you to designate in advance one or more people to represent you, in the event that you or you are no longer able to provide for your interests alone. However, the law provides for cases of termination of the mandate (article 483 of the…