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International donations

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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?

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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I am 70 years old, single and have no children. I am considering giving €4,000 to my adult niece. Will she have to pay gift tax?

It is possible to give your niece up to €31,865 without her having to pay any gift tax, provided that you have no descendants (children or grandchildren), that you are under 80 years of age, and that your niece is of legal age on the date of the gift (Article…
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I am the beneficiary of a spousal gift in which my late husband granted me the usufruct of his entire estate. Can I choose to take only the usufruct over our main residence and not over the entire estate?

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…
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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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I gave an apartment to my daughter, who has three children. If she dies before me, the notary tells me it's possible to get it back. Is this true?

Yes. Everything depends on how you draft your deed of gift. If nothing has been stipulated, as the gift is irrevocable, the law does not allow you to recover your property. On the other hand, if a "conventional return clause" has been provided for in the event of the predecease…
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