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Duration: File preparation: one week; notary act: 4–8 weeks
Cost: Notary's Emoluments - 1-2 %; property advertising fee - 5,8 %; donation fee according to scale
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Who this guide is for
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- You if you want to give a real estate to a child, grandchild or relative
- You if you received a real estate donation and want to understand the taxes
- You if you anticipate a succession and want to optimize through a donation
To be prepared in advance
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- Property title (cadastral extract or deed of sale) of the property
- Estimated market value (by notary or expert)
- History of previous donations and estates (for the calculation of the allowance)
Step-by-step procedure
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- 1Consult a notary — without him, the property donation is null and void (Article 931 of the Civil Code). The notary chooses the form (simple donation, with usufruct reserve, dismemberment, donation-sharing) and calculates the taxes.
- 2Determine the reduction according to the relationship: parent → child — 100 000 € every 15 years ; grandparent → grandchild — 31 865 € ; brother/sister — 15 932 € ; other — 1 594 € (renewable every 15 years).
- 3Calculate the donation fee: scale 5–45% for children (such as an estate), 35–45% for brothers/sisters, 55–60% for others. The notary's emoluments (1–2%) and the property advertising costs (5.8% without a loan, 0.7% with) are added to the fees.
- 4To optimize: consider dismemberment (donation of nude property with retention of usufruct) — the tax is calculated on the value of nude property (50% to 10% depending on the age of the donor, scale article 669 CGI). On death, usufruct is restored without further taxation.
- 5Sign the act of donation at the notary (usually 1–2 appointment, the act is registered in 4–8 weeks). The notary himself files Form 2735 (declaration) with the DGFiP.
- 6Pay fees and fees — by the donor or beneficiary (according to agreement; usually the beneficiary). A split payment up to 5 years is possible for a real estate donation from parents to children.
- 7Keep the act of donation — useful for resale, succession, and if the DGFiP asks within 15 years (tax appeal of donations in a succession).
Common mistakes
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- Believe that real estate can be transferred "retroactively" or without notary — nullity and risk of reorganization.
- Forget to reinstate the donation in the estate at the time of the 15-year tax recall — surtax.
- Do not anticipate land advertising costs (~5.8%) — significant sum in addition to fees.
- Do not report even under the allowance — all donations must be reinstated into the future estate.
- Do not study dismemberment — overpayment of rights if full ownership is given.
Official sources
Section actions
Show sources in this section
Important remark
Taxes and allowances fixed by the CGI (articles 777 and s.) and the Civil Code (articles 894 and s.). Indicative information; for your case, consult a notary.
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