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What is the gift before  inheritance  ? Who can receive it?


A person always has the option of giving part of his estate to one of his heirs in advance: this is called the  gift  before succession, formerly called the gift before succession. In the event of a donation, the donor wants to gratify one of his heirs, but respecting the equality between all his heirs, that is to say that this donation will be transferable to the estate of the donor. He may also want to specially gratify an heir without respecting equality and would, in this case, make a donation excluding share. Any property can be the subject of a donation prior to the succession (building, movable property, sum of money, shares, etc.).


The person receiving the donation must be a presumptive heir, that is to say, it must be a person who is one of the heirs in the context of the donor’s estate: it can be a a child, of the spouse, of an infant… no one can be a third party because a third party is not a presumptive heir.


At the time of the death of the donor, the heir who has benefited from the donation in advance of the inheritance will have to report to the estate. We will fictitiously reconstitute the patrimony of the donor between the property he owned at the time of his death and the property he gave, as if he had never made a donation. From there, we will reconstitute the mass to be shared and redo an equal sharing between the different heirs.
If an heir has received a sum greater than his share of the estate, he will owe an indemnity to the other heirs (known as “declaration indemnity”) to compensate for the rights of his heirs and the violation of equality, which is protected by law. . . .


To determine the tax cost of an advancement gift of estate shares, we will determine the tax base. The tax base is the basis of calculation, that is to say the value of the goods having been the subject of the donation, reduced by an abatement. The indemnity is a lump sum fixed by the legislator and which depends on the family ties between the donor and the donee (beneficiary of the donation).
For example, the allowance for donations between parents and children is €31,865 every fifteen years, i.e. every fifteen years, parents can give this amount to their child without the latter has to pay tax. If the donation exceeds this amount, the beneficiary will have to pay a tax which will be calculated by installments according to the excess of this fixed amount.
Société d’Avocats Damy , Nice, How to make an advance on your estate?, Update 2022.