Donation and transmission
Preparing a lifetime gift
Simple donation, donation-partage (partition gift), transgenerational donation-partage, gift with reservation of usufruct: each tool fits a specific patrimonial strategy. The Office accompanies families in their anticipated transmission projects.
Donation, an act of family coherence
Anticipated transmission combines multiple objectives: prepare the succession, optimise taxation, organise balance between children, transmit the use value of assets while retaining income. The arbitration between these objectives takes time.
International donors. When the donor or the donee resides abroad, or when the gifted asset is located outside France, we coordinate with foreign counsels and ensure the deed will be enforceable in both jurisdictions.
Five major instruments
- Simple donation. As an advance on inheritance share or as preciput, reportable to the succession at re-assessed value.
- Donation-partage. Freezing of values at the date of the deed, organisation of balance between children.
- Transgenerational donation-partage. Skip generation in favour of grandchildren (Articles 1078-4 and following of the Civil Code).
- Dismemberment. Donation of bare ownership, retention of usufruct, reduction of taxable base.
- Dutreil pact. Family business transmission with 75 % exemption on duties.
