{"id":2841,"date":"2012-10-25T08:45:21","date_gmt":"2012-10-25T08:45:21","guid":{"rendered":"https:\/\/gregorydamy.niceavocats.fr\/?p=2841"},"modified":"2023-08-09T05:23:39","modified_gmt":"2023-08-09T05:23:39","slug":"donation-dynamics","status":"publish","type":"post","link":"https:\/\/gregorydamy.niceavocats.fr\/en\/donation-dynamics\/","title":{"rendered":"A few things to know before making a donation."},"content":{"rendered":"

[et_pb_section fb_built=”1″ admin_label=”section” _builder_version=”4.19.5″ custom_margin=”||0px||false|false” custom_padding=”||0px||false|false” locked=”off” global_colors_info=”{}”][et_pb_row column_structure=”1_3,1_3,1_3″ _builder_version=”4.19.5″ _module_preset=”default” background_enable_mask_style=”on” background_mask_style=”wave” background_mask_color=”rgba(0,0,0,0.08)” custom_padding=”||6px|||” locked=”off” global_colors_info=”{}”][et_pb_column type=”1_3″ _builder_version=”4.19.5″ _module_preset=”default” global_colors_info=”{}”][\/et_pb_column][et_pb_column type=”1_3″ _builder_version=”4.19.5″ _module_preset=”default” global_colors_info=”{}”][\/et_pb_column][et_pb_column type=”1_3″ _builder_version=”4.19.5″ _module_preset=”default” global_colors_info=”{}”][et_pb_circle_counter title=” Estimated reading time (in minutes)” number=”2″ percent_sign=”off” _builder_version=”4.19.5″ _module_preset=”default” title_font=”Amiri||||||||” max_width=”137px” global_colors_info=”{}”][\/et_pb_circle_counter][\/et_pb_column][\/et_pb_row][et_pb_row _builder_version=”4.19.5″ _module_preset=”default” custom_margin=”||0px||false|false” custom_padding=”||0px||false|false” global_colors_info=”{}”][et_pb_column type=”4_4″ _builder_version=”4.19.5″ _module_preset=”default” global_colors_info=”{}”][et_pb_divider _builder_version=”4.19.5″ _module_preset=”default” global_colors_info=”{}”][\/et_pb_divider][\/et_pb_column][\/et_pb_row][et_pb_row admin_label=”row” _builder_version=”4.16″ background_size=”initial” background_position=”top_left” background_repeat=”repeat” global_colors_info=”{}”][et_pb_column type=”4_4″ _builder_version=”4.16″ custom_padding=”|||” global_colors_info=”{}” custom_padding__hover=”|||”][et_pb_image src=”https:\/\/gregorydamy.niceavocats.fr\/wp-content\/uploads\/2023\/08\/hands-2906458_1280-2.jpg” title_text=”hands-2906458_1280-2″ align=”center” _builder_version=”4.21.0″ _module_preset=”default” hover_enabled=”0″ global_colors_info=”{}” sticky_enabled=”0″][\/et_pb_image][et_pb_text admin_label=”Text” _builder_version=”4.21.0″ text_font=”Amiri||||||||” header_2_font=”Amiri||||||||” header_3_font=”Amiri||||||||” background_size=”initial” background_position=”top_left” background_repeat=”repeat” hover_enabled=”0″ global_colors_info=”{}” sticky_enabled=”0″]<\/p>\n

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Dynamics of\u00a0<\/span>donations<\/span><\/a>\u00a0Before making a donation, it is important to determine whether a notarial deed is required.\u00a0<\/span>In the case of manual donation, the transfer of ownership to a beneficiary is made by physical delivery rather than by notarial deed.\u00a0<\/span><\/span>These donations do not need to be declared to the tax authorities and are exempt from gift tax.\u00a0However, in the event of seizure, any property given or any property remaining with the donor on site is always considered as belonging to the donor.\u00a0This recent decision was rendered by the Court of\u00a0\u00a0<\/span>Cassation\u00a0<\/span>\u00a0.<\/span><\/p>\n

Types of donations and transfer of ownership: \u2013<\/span><\/h2>\n

Before making a donation, you must make sure whether or not it requires a notarial deed.\u00a0As for the manual donation, the donation is made by the actual handing over of a property to a rightful claimant and not by notarial deed.\u00a0This donation does not have to be brought to the attention of the tax authorities and is exempt from donation duties.\u00a0However, in the event of seizure, the goods donated or left behind by the donor are considered as still belonging to the latter.\u00a0This is what the Court of Cassation has just decided.<\/span><\/p>\n

Legal Implications and Jurisprudential Rulings: \u2013<\/span><\/h2>\n

In this case, a debtor was the subject of a seizure and sale of furniture located in his home.\u00a0To oppose their sale, he argued that they were no longer his property following the manual gift he had made to his daughters eight years earlier and therefore elusive.\u00a0<\/span>The Court of Cassation did not follow his reasoning and considered that he had remained the owner.\u00a0<\/span><\/span>For the Court, in the absence of delivery of the property by the donor to the beneficiary, the manual donation is not constituted.\u00a0It does not matter that this donation has been declared to the\u00a0\u00a0<\/span>tax authorities\u00a0<\/span>\u00a0.<\/span><\/p>\n

Remember that if a donation requires a notarial deed, the manual donation is exempt.\u00a0In return, case law requires that the donated property be materially transferred into the hands of the beneficiary for the donation to be constituted.<\/span><\/p>\n

DAMY Law Firm<\/span><\/a><\/p>\n<\/div>\n<\/div>\n

[\/et_pb_text][\/et_pb_column][\/et_pb_row][et_pb_row _builder_version=”4.19.5″ _module_preset=”default” custom_margin=”||0px||false|false” custom_padding=”||0px||false|false” global_colors_info=”{}”][et_pb_column type=”4_4″ _builder_version=”4.19.5″ _module_preset=”default” global_colors_info=”{}”][et_pb_divider _builder_version=”4.19.5″ _module_preset=”default” global_colors_info=”{}”][\/et_pb_divider][\/et_pb_column][\/et_pb_row][\/et_pb_section]<\/p>\n","protected":false},"excerpt":{"rendered":"

Dynamics of\u00a0donations\u00a0Before making a donation, it is important to determine whether a notarial deed is required.\u00a0In the case of manual donation, the transfer of ownership to a beneficiary is made by physical delivery rather than by notarial deed.\u00a0These donations do not need to be declared to the tax authorities and are exempt from gift tax.\u00a0However, […]<\/p>\n","protected":false},"author":2,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_et_pb_use_builder":"on","_et_pb_old_content":"","_et_gb_content_width":"","footnotes":""},"categories":[292,288],"tags":[],"class_list":["post-2841","post","type-post","status-publish","format-standard","hentry","category-civil-law","category-other"],"yoast_head":"\nA few things to know before making a donation. - Soci\u00e9t\u00e9 d'avocats Damy<\/title>\n<meta name=\"description\" content=\"Donation Dynamics Before making any donation, it is important to determine whether a notarial deed is required. 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