What is the gift before\u00a0\u00a0<\/span>inheritance<\/span><\/a>\u00a0<\/a>\u00a0?\u00a0Who can receive it?<\/span><\/p>\n A person always has the option of giving part of his estate to one of his heirs in advance: this is called the\u00a0\u00a0<\/span><\/span>gift\u00a0<\/span><\/span>\u00a0before succession, formerly called the gift before succession.\u00a0<\/span><\/span>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.\u00a0He may also want to specially gratify an heir without respecting equality and would, in this case, make a donation excluding share.\u00a0Any property can be the subject of a donation prior to the succession (building, movable property, sum of money, shares, etc.).<\/span><\/p>\n 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\u2026 no one can be a third party because a third party is not a presumptive heir.<\/span><\/p>\n 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.\u00a0We 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.\u00a0From there, we will reconstitute the mass to be shared and redo an equal sharing between the different heirs.<\/span>IN \u201cADVANCEMENT OF ESTATE SHARES\u201d<\/span><\/h2>\n
WHO CAN RECEIVE IT?<\/span><\/h2>\n
AND WHEN THE DONOR dies?<\/span><\/h2>\n
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. .\u00a0.\u00a0<\/span><\/span>.<\/span><\/p>\nWHAT TAX COST?<\/span><\/h2>\n