Succession: Donations received by a renouncing parent are not opposed to grandchildren

Background

After the death of Mrs. I., her daughter, who had received 2 donations during her lifetime, gave up her share for her 3 children, who came to the estate by representation. The tax administration, invoking Article 777 of the General Tax Code, demanded the integration of these donations into the progressive scale and claimed €333,857 in fees and €20,699 in interest on late payment. The Paris Court of Appeal had validated this remedy on 6 January 2025, before the Court of Cassation broke this decision.

Why it's important

Renunciation for the benefit of his children is a frequent family practice, and this clarification protects heirs through representation of important adjustments. Now, donations received by the renouncing parent are deemed never to have existed fiscally between the deceased and him and therefore cannot be opposed to grandchildren.

What Changes

The judgment of 8 July 2026 (appeal No. 25-13.219, published in the bulletin) breaks the decision of the Court of Appeal and excludes donations received by the heir who renounces the basis of the rights owed by his child representatives.

Useful details

• The Court of Cassation is based on article 805 of the Civil Code: "the heir who renounces is supposed to have never been an heir".
• Article 784 of the CGI refers only to donations made by the deceased "to the donee, heirs or legatees"; the renouncing person no longer falls into these categories.
• The relief claimed was €333,857 in rights and €20,699 in late interest, i.e. €354,556 in total.
• The judgment dates from the 8 July 2026 (appeal No. 25-13.219, published in the bulletin); the Paris Court of Appeal had validated the correction of the 6 January 2025.
• These include donations made less than 15 years before the death; the deceased had made 2 donations to her daughter.
• The General Tax Code does not contain any provisions relating to representatives.