Donation

The donation is a Contrat by which a person, the giver, strips herself irrevocably, de its vivant, without counterpart and in a liberal intention, of a good, in favor of an other person, the donee, who agrees to it.

One should not confuse the donation and the Legs, which is the transmission on a purely free basis of one or more goods of late, made by will at the time of alive sound, but which will not take effect qu'après its décès.

According to the French civil code, the donation must be made by act Acte authenticates in front of notary (see: Notarial act). However, for certain movable property (furniture, sums of money,…), it is possible to make manual gifts.

Various forms of donations

Donation between husband

  • Which can do it? : Any healthy person of spirit, with the profit of joint sound.

  • How to make? : It is obligatorily necessary to pass by a notary. The donation can be made in a contract of Mariage, the donation is then irrevocable, except in the event of change of the matrimonial mode approved by the Court of Bankruptcy. The donation can be made during the marriage. It is then called " donation with the last vivant".

  • Extended from the donation : : If there exists neither downward legitimate or natural, nor ascending, the husband can give to his spouse all his goods in freehold. On the other hand, in the presence of ascending or descendants, either legitimate resulting or not from the marriage, or natural, the husband can have in favor of the other:

- is freehold with that of which it could lay out in favor of a foreigner;
- is of a quarter of its goods in freehold and the three other quarters in Usufruit;
- is usufruct of the totality of its goods.

the husband surviving will not be able to sell buildings (except those belonging to him into clean) only with the assent and the contest of the children, because of the rights réservataires of those.

If the donation relates to more half of the goods (that it is in usufruct or freehold) the children can require that usufruct be converted into life annuity except the usufruct of the principal residence (and of the pieces of furniture).

  • Effect: A donation between husband is always revocable if it were made during the marriage (the donations made by marriage contract are not revocable except in the event of Divorce).

Donation-division

  • Which can do it? : Any person with the profit of her heir apparents, i.e. those whose it is necessary to suppose by advance that they will collect the succession (children, grandchildren, nephews) or of his/her beautiful-children. When the goods include/understand an individual business or member, it donation-division is opened with the thirds.

  • Condition : It must be accepted by the donees. The unanimity of the descendants is not necessary. If one of the children does not accept the donation, it will be made with the others under condition that its rights are respected.
  • Which can one give? : the donation-division can relate only to goods which one is owner at the time of the donation (not of possible donation on future goods). It can be made on the goods of a relative or both (donation-division conjunctive). In this case, it will include/understand the clean goods of each husband and the goods of the community.
  • Effect: the donation-division is irrevocable. It is not possible to redistribute the goods given later on (by a will in particular). The donees can dispute the donation after the death of their parents if they are estimated injured at the time of the payment of the succession or if they had not been born yet during the drafting of the deed of gift.
  • How to make? : It is obligatorily necessary to pass by a notary. A donation-division involves the payment of the Death taxes as for a succession regulated after death.
  • Advantages : The donation-division makes it possible to prepare its succession with the children and to thus avoid the conflicts which can appear at the time of the death of the parents. It also makes it possible to make economies compared to the cost of a normal succession.
- the parents can reserve usufruct (see: Right of the goods) of the goods which they give. The children will not then pay the death taxes that on the share of the good representing the Naked-property such that it exists at the time of the donation. The respective values of usufruct and the naked-property vary according to the age of the usufructuary. Taxation scale at the 1/1/2004:

- the death taxes are given according to the value of the goods transmitted to the day of the donation whereas in the event of succession after death they are established on the value of the goods at the day of the death of the parents. The tax mode applied is also that in force at the day of the donation. what puts the children at the shelter of the later increases.

Other donations

The ordinary donations (with thirds) profit from a reduction of the transfer taxes.

revocation of donation

In theory, a donation is irrevocable, except for the donations between husbands, who can be revoked by Notarial act or will.

Three cases of revocations are however possible:

  • inexecution of the conditions under which the donation was made,
  • ingratitude of the donee,
  • supervening of child, if the giver in did not have when it carried out the donation.

Procedure of revocation

- In the first both cases, the revocation is pronounced by the judge (Court of Bankruptcy).
- In the third case, and this since the Law of June 23rd, 2006, the revocation is not automatic any more. She plays only if she were expressly envisaged with the deed of gift (art 960 of the Civil code)

See too

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