Frequently asked questions about Donation

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…

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. Article 924-4 of the French Civil Code stipulates that heirs with reserved rights may bring an action for reduction or revendication against third parties holding real estate that was donated and subsequently disposed of by the recipient. In practical terms, if your father's gift encroaches on your brothers' and…

No. Either the value of your legacy is lower than your statutory rights (Articles 757 and 757-1 of the Civil Code), in which case you may claim a supplement, or it exceeds them, in which case you may retain your legacy within the limits of the special disposable portion between…

It depends on the amount which needs to be paid. There is an allowance of 100,000 euros when the beneficiary is an ascendant (mother or father) of the donor (art. 779, I. CGI). This means that no tax is due when the sum donated does not exceed €100,000 over a…