Frequently asked questions about Donation

No. Gifts are, in principle, irrevocable (Article 894 of the Civil Code). However, certain legal exceptions exist. For instance, a gift may be revoked in cases of ingratitude (Articles 953 and 955 of the Civil Code).

Yes. Article 924-4 of the French Civil Code stipulates that heirs with reserved rights may bring an action for reduction or revendication against third parties holding real estate that was donated and subsequently disposed of by the recipient. In practical terms, if your father's gift encroaches on your brothers' and…

No. This is a contractual clause and not a legal obligation. It allows the donor to recover the property if the beneficiary dies first (Article 951 of the Civil Code). Including it is optional.

No. For tax purposes, a simple adoption does not create a donation or inheritance tax allowance for the adopter (Art. 786 CGI), with few exceptions, which apply only to the adoptee. Therefore, your stepfather will pay 60% tax on the full amount (Art. 777, IV CGI).

Yes. Grandparents can accept gifts on behalf of their grandchildren, even if the parents are still alive (Article 935 of the Civil Code).