International donations
-
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.
Read more
A question ? Need help ?
-
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, 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…
-
No. The urban pre-emption right allows public authorities (municipalities, local communities, etc.) to substitute themselves for the buyer or donee in the case of a transfer of property, such as a sale or donation (Art. L210-1 et seq., Urban Planning Code). Exception: there is no pre-emption right when the donation…
-
No. This is a contractual clause and not a legal obligation. It allows the donor to recover the property if the beneficiary dies first (Article 951 of the Civil Code). Including it is optional.
-
No. The urban pre-emption right allows public authorities (municipalities, local communities, etc.) to substitute themselves for the buyer or donee in the case of a transfer of property, such as a sale or donation (Art. L210-1 et seq., Urban Planning Code). Exception: there is no pre-emption right when the donation…