Frequently asked questions about Donation

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…

In principle, no. Case law generally limits actions for delivery of a legacy to a five-year period from the date of death (Art. 2224 Civil Code; Cass. 1st Civ., 21 June 2023, No. 21-20.396 FS-B).

Yes. A spouse may decide to contribute separate property to the community by means of a property contribution clause included in a marriage contract drawn up by a notary (French Civil Code, Art. 1497). As a matter of principle, this contribution does not give rise to a right to reimbursement…

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…

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.