Donation: everything you need to know to make a donation

Updated on Friday 3 October 2025

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Understand the donation

Updated on Tuesday 1 March 2022

Succession: rules to know for a donation

Donation makes it possible to reward loved ones (family members or not) but also a labor, an association or a congregation one may support. Donation is a serious act because, except for exceptions, it is definitive.

Updated on Friday 12 December 2025

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).

Updated on Friday 23 June 2023

Succession: What is a donation with right of usufruct?

Donation has "the right of usufruct" when only the bare ownership of the property is given, and the donor retains the usufruct of the given property.

Updated on Thursday 4 June 2026

Inheritance: donation and peculiar clauses

A donation may include special clauses, to meet the desires of the donor. A notary’s intervention is necessary to draft a valid clause and in accordance with the will of the donor.

Make a donation

Updated on Monday 15 December 2025

Donation: risks related to manual donations

It is possible to give a sum of money to one of your children informally. However, be careful. This "manual donation" must comply with certain legal and taxation rules and could trigger a family clash, if it is carried out, without any prior reflection.

Updated on Tuesday 8 February 2022

Donation between spouses (or donation to the last survivor)

Donation between spouses (or donation to the last survivor) helps improve the spouse’s rights in terms of inheritance. The donation between spouses is an excellent way to protect your spouse. Get more information from your notary.

Updated on Monday 2 June 2025

Successive gift

A successive gift is, first and foremost, a gift, that is, an act “by which a person freely transfers all or part of their property or rights to another person,” in a present and irrevocable manner (meaning the donor cannot reclaim the property or right once given).

Updated on Wednesday 1 April 2026

Inheritance: donation-partage and intergenerational donation

Donation - partage allows you to organize the sharing of your assets, during your lifetime. It can be granted for the benefit of one’s children, but also of grandchildren as part of an intergenerational donation-sharing

Updated on Wednesday 28 June 2023

Make a bequest to a foundation or an association

You have the right to leave all or part of your inheritance, to a structure of general interest which, due to you, will be able to pursue its humanitarian, social, educational, research missions, in the medium and long term.

International donations

Updated on Tuesday 8 July 2025

International donations and inheritances: what taxation?

As soon as a donation or inheritance involves an international dimension, the sensitive question of the applicable law arises, both from a civil and a tax perspective.

A question ? Need help ?

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).

Yes. It is entirely possible to make a donation to your minor grandchildren. This donation must be accepted by their legal administrators (their parents), in accordance with Article 935 of the Civil Code. However, you can specify in the donation act that the donated assets be managed by a third…

No. It all depends on your deed of gift. If it was expressly stipulated that the gift concerned the property and the furniture, then you are the owner of the furniture. Conversely, if your uncle only gave you bare ownership of the property, he retained ownership of the furniture.

No. Acceptance of an unencumbered gift is considered an act of administration and therefore does not require the agreement of both parents.

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…

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Donation: everything you need to know to make a donation

Understand the donation

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International donations

A question ? Need help ?

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?

I want to give bare ownership of assets to my minor grandchildren and keep the usufruct. If I die before they reach majority, I do not want these assets to be managed by their parents. Is this possible ?

My uncle gave me bare ownership of an apartment and kept the usufruct. Does the furniture (table, chairs, etc.) automatically follow the same fate?

I would like to give a sum of money to my underage daughter. Do I need her father's consent?

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?