A living donation—known legally as a donation inter vivos—involves transferring property ownership to a chosen beneficiary during your lifetime. This proactive step helps streamline succession planning, prevent inheritance disputes, and optimize taxes on specific assets. As estate planning experts with years of experience advising families on French inheritance law, we break it down for you.
The donor must have full mental capacity for sound judgment, be of legal age (or an emancipated minor), and hold the legal ability to dispose of their assets. This ensures the donation reflects a deliberate, informed decision.
You can donate to anyone you choose—children, grandchildren, family members, or others—provided they accept it. Spouses can receive a 'donation to the surviving spouse,' which exceeds the disposable portion and depends on whether descendants exist.
Living donations are generally irrevocable, but exceptions apply for spousal donations or serious circumstances like the donee's criminal acts or the birth of a new child post-donation, allowing for legal revocation or modification.
Donors can transfer any owned property, including real estate (land, apartments, houses) or movables (vehicles, artwork, furniture).
Living donations come in several forms:
Forced heirs (children or spouse if no children) are entitled to a reserved portion of the estate. Donors can only give away the disposable share beyond this reserve. Without forced heirs, the full estate is available.
Donations incur 'donation rights,' but parents enjoy a €100,000 allowance per child, renewable every 15 years.
Family cash gifts under €31,865 are duty-free if the donor is under 80 and the beneficiary is 18 or older.
Taxes apply upon registration, based on asset value after allowances, calculated progressively.
