International donations: impacts

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…

The notary’s fees are calculated based on the full ownership value of the property, even if you retain the usufruct. This is provided for under Article A444-67 of the French Commercial Code.

No. Article 1094-1 of the French Civil Code states in its 1st paragraph that "In the event that a spouse leaves children or descendants, whether or not from the marriage, he or she may dispose in favor of the other spouse either of the property he or she could dispose…

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…

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…