Frequently asked questions about Donation

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…

No. Donation duties are calculated based on the real market value of the donated property, that is to say, on the price that could be obtained if it were put up for sale, according to the detailed and estimated declaration that you will have made (art. 761, al. 1 CGI)…

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…

Yes. When the beneficiary of a donation is domiciled in France on the day of the donation or has had his tax residence in France for at least six years during the last ten years preceding the donation, all the assets he receives located in France or outside France are…