Can a minor receive a gift?

Yes. A minor may receive a gift, but as they are legally incapable (Article 414 of the Civil Code), a legal representative (usually a parent) must on their behalf (Articles 935 and 382 of the Civil Code).
See more
I am French and have lived in Germany for 8 years. I want to sell a house I inherited in France. Will I pay capital gains tax?

, if y Noou meet these conditions (Article 150 U II-2° CGI): You were tax resident in France for at least two years. The property is residential. The sale occurs within 10 years of moving abroad. The exemption applies only once and up to €150,000 in net gains.
See more
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).
See more