Frequently asked questions about Donation

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My husband appointed me as legatee of the usufruct of his assets. He has had children from a previous marriage. Can I combine this legacy with my statutory right to 25% in full ownership?

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…
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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.).
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My parents wish to make a gift of real property to me, subject to the condition that I enroll in and am admitted to an engineering school. Do I have to pay gift tax when the deed is signed or when the condition is fulfilled?

When the deed is signed, only the fixed registration duty of €125 applicable to unspecified instruments (actes innommés) is payable, as the transfer has not yet taken place. Transfer duties become payable on the date the condition is fulfilled, and the taxable value is determined as at that date (Article…
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I gave my children a second home through bare ownership and retained the usufruct. It’s now too costly. Can I give up my usufruct?

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).
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