Donation: everything you need to know to make a donation

Updated on Friday 3 October 2025

Inquire

Understand the donation

Updated on

How is a donation taxed?

A donation is an act by which a person, the donor, voluntarily and irrevocably transfers ownership of something, free of charge, to another person, the donee (Civil Code, Art. 894).

Read more

Make a donation

International donations

A question ? Need help ?

Following an argument with my daughter about the choice of her studies, I want to cancel the donation I gave her 5 years ago. Is it possible?

No . Indeed, when you donate, it is irrevocable. The donated property enters the patrimony of the donee (the one who receives the property) and you cannot recover it. However, there are legal exceptions to this irrevocability (article 953 of the Civil Code): when the donee has not fulfilled the…
See more
My father is planning to give me bare ownership of an apartment he owns. The notary has estimated its fee without considering the dismemberment of ownership. Is this normal?

Yes. For the fees associated with a gift deed, the notary's fees are calculated based on the full value of the property. This applies even when the donor retains the usufruct of the property (art. A444-67 C. com.).
See more
My father is going to lend me 10,000 euros. I signed him an acknowledgment of debt. Should it be declared to the taxes? What is the difference with the registration of the deed?

Yes , loan contracts for an amount greater than 5,000 euros must be declared (article 49B appendix 3 and article 23L appendix 4 of the CGI) to the tax authorities on form no. 2062. You must file this declaration at the same time as your next annual income tax return…
See more
I would like to make a donation to the child I adopted as part of a simple adoption. Can he benefit from the reduction of 100,000 euros?

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…
See more