Donation-partage offers a strategic way to manage your estate, especially for those with substantial assets. This approach allows you to gift and equitably divide your property among heirs during your lifetime, providing support to children and grandchildren amid today's economic challenges.
Unlike traditional inheritance, it's irrevocable upon the donor's death, minimizing family disputes. Explore what donation-partage entails, eligible assets, costs, and more.
As the name implies, donation-partage combines gifting with equitable division. It lets you preempt succession by transferring all or part of your assets to presumptive heirs—those expected to inherit—while you're alive.
A single donor can handle personal property, or spouses can jointly address communal or individual assets. Upon the donor's passing, these gifts count as advances on inheritance, excluded from the estate pool.
You choose beneficiaries, but they must expressly accept. Key scenarios include:
Limit to your children (from current or prior unions) for a simple donation-partage. Each spouse gifts only to their own children; non-common children receive no separate assets from stepparents.
For children and/or grandchildren, it's transgenerational—requiring the child's renunciation (full or partial) and agreement from all beneficiary children.
Without children, extend to siblings, nieces/nephews, uncles, aunts, or cousins.
Include any assets owned at signing: real estate, movables, cash, securities. Freely compose lots for fair division, focusing on separate assets.
Retain usufruct to use assets or collect income until death, even selling to a spouse later.
Irrevocable at death, it prevents heir conflicts. Assets valued at donation date avoid post-gift rebalancing if values rise.
For unequal divisions, use 'soulte' payments to equalize shares.
The main risk: over-depleting assets, potentially straining retirement funds.
Notarial deed fees scale by value: 4.931% under €6,500; 2.034% €6,500-€17,000; 1.356% €17,000-€60,000; 1.017% over €60,000.
Gift tax applies, plus for real estate: 0.60% land registration tax, 2.37% levy, and 0.1% property security contribution.
Same as standard gifts: €100,000/child, €31,865/grandchild, €5,310/great-grandchild, €15,932/sibling, €7,967/nephew/niece allowances. Plus reductions for family expenses.
