Understand the donation
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Updated on Tuesday 1 March 2022
Succession: rules to know for a donation
Donation makes it possible to reward loved ones (family members or not) but also a labor, an association or a congregation one may support. Donation is a serious act because, except for exceptions, it is definitive.
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Updated on Friday 12 December 2025
How is a donation taxed?
A donation is an act by which a person, the donor, voluntarily and irrevocably transfers ownership of something, free of charge, to another person, the donee (Civil Code, Art. 894).
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Updated on Friday 23 June 2023
Succession: What is a donation with right of usufruct?
Donation has "the right of usufruct" when only the bare ownership of the property is given, and the donor retains the usufruct of the given property.
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Updated on Tuesday 4 October 2022
Inheritance: donation and peculiar clauses
A donation may include special clauses, to meet the desires of the donor. A notary’s intervention is necessary to draft a valid clause and in accordance with the will of the donor.
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Make a donation
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Updated on Monday 15 December 2025
Donation: risks related to manual donations
It is possible to give a sum of money to one of your children informally. However, be careful. This "manual donation" must comply with certain legal and taxation rules and could trigger a family clash, if it is carried out, without any prior reflection.
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Updated on Tuesday 8 February 2022
Donation between spouses (or donation to the last survivor)
Donation between spouses (or donation to the last survivor) helps improve the spouse’s rights in terms of inheritance. The donation between spouses is an excellent way to protect your spouse. Get more information from your notary.
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Updated on Monday 2 June 2025
Successive gift
A successive gift is, first and foremost, a gift, that is, an act “by which a person freely transfers all or part of their property or rights to another person,” in a present and irrevocable manner (meaning the donor cannot reclaim the property or right once given).
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Updated on Friday 5 January 2024
Inheritance: donation-partage and intergenerational donation
Donation - partage allows you to organize the sharing of your assets, during your lifetime. It can be granted for the benefit of one’s children, but also of grandchildren as part of an intergenerational donation-sharing
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Updated on Wednesday 28 June 2023
Make a bequest to a foundation or an association
You have the right to leave all or part of your inheritance, to a structure of general interest which, due to you, will be able to pursue its humanitarian, social, educational, research missions, in the medium and long term.
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International donations
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Updated on Tuesday 8 July 2025
International donations and inheritances: what taxation?
As soon as a donation or inheritance involves an international dimension, the sensitive question of the applicable law arises, both from a civil and a tax perspective.
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A question ? Need help ?
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No. It all depends on your deed of gift. If it was expressly stipulated that the gift concerned the property and the furniture, then you are the owner of the furniture. Conversely, if your uncle only gave you bare ownership of the property, he retained ownership of the furniture.
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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).
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Yes. Grandparents can accept gifts on behalf of their grandchildren, even if the parents are still alive (Article 935 of the Civil Code).
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Yes, subject to conditions. The donation must be allocated to a project that meets the criteria set out in Article 200 of the French General Tax Code (cultural, social, educational nature, etc.). The municipality must record the donation separately in its accounts, use it in accordance with your wishes, and…