Comment est imposée une donation ?

The return clause inserted in the deed of gift allows the donor to recover ownership of the donated property, either in the event that the beneficiary of the donation dies before him, or in the event of the predecease of the beneficiary and his descendants (art. 951 Civil Code). It…

Yes . If the inalienability clause has the effect of prohibiting you from selling or giving away the property you have received, it is always possible for your creditors to take out a mortgage registration on the property given (Civ. 1e, Oct. 9, 1985, n°84-13.306 concerning a judicial mortgage and…

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…

Yes. In order for the donation to be validly filed, in addition to the fact that it must be established by a notary, it is essential that the beneficiary accepts the latter (art. 932 C. civ.). When the beneficiary is an unemancipated minor, accepting a donation unencumbered by charges, which…

No . Indeed, when you donate, it is irrevocable. The donated property enters the patrimony of the donee (the one who receives the property) and you cannot recover it. However, there are legal exceptions to this irrevocability (article 953 of the Civil Code): when the donee has not fulfilled the…