Frequently asked questions about Donation

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.

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).

In principle, no. The technical diagnostic report is mandatory when real property is sold (Art. L.271-4 of the French Construction and Housing Code). Nevertheless, so that your son has all the relevant information and can consent to the gift with full knowledge of the facts, it may be useful to…

As a reminder: A spousal gift (donation entre époux) is a notarised deed intended to maximise the rights of the surviving spouse without disinheriting the children (Article 1094-1 of the French Civil Code). Yes. Provided there is no prohibition stated in the spousal gift and as long as a statutory…

No. The €31,865 allowance applies only to gifts made during the donor’s lifetime by grandparents to their grandchildren, as provided under Article 790 B, paragraph 1 of the French General Tax Code. In the context of inheritance, your grandson will only benefit from a €1,594 allowance, which is the standard…