Make a donation-sharing
Verified 05 October 2026 - Public Service / (Prime Minister)
Do you want, during your lifetime, to give and distribute the assets of your future estate among your heirs? For this, you can make a donation-sharing. Beneficiaries then become owners of your property before your death. Choice of beneficiaries, steps to take, cost: here are the rules to know to make a donation-sharing.
Donation-sharing allows you, during your lifetime, to give and distribute among your heirs presumed all or part of your assets. It is a way to transmit the assets of your future estate to them in advance.
Your beneficiaries immediately and permanently become the owners of the donated property.
To make a donation-sharing, you must complete the 3 conditions following:
- Be sane, i.e. possess mental capacities allowing discernment and a sufficiently enlightened will
- Be of full age or emancipated minor
- Have the legal capacity to manage your assets.
Please note
There is no age limit for making a donation-sharing.
You can make a donation-share alone. You can also do it with your spouse (so-called donation-sharing) conjunctiva).
The person in guardianship may, with the authorization of the judge or the family council if it has been constituted, be assisted or, if necessary, represented by the guardian to make a donation-sharing.
The person in curatorship can make a donation-sharing with the assistance of the curator.
A donation-sharing must benefit your heirs presumed (for example, if you are single with children, your heirs are your children.)
One minor may receive a donation-sharing. In this case, the donation-sharing must be accepted by its legal representatives.
The rules depend on who you want to donate to.
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Children only
You can decide to make a donation-sharing to your children only.
If you make a donation-sharing with your spouse, it can benefit your common and / or non-common children. In this case, at least one common child and one non-common child must be beneficiaries.
However, each spouse can only give to his own children. Non-common children should not receive property that is personally owned by their stepfather or stepmother.
Children and/or grandchildren
You can make a donation-sharing à your children and/or grandchildren (called transgenerational donation-sharing). To do this, you must respect the 2 following conditions :
- Have the consent of your child who waives all or part of his rights
- Have the agreement of your grandchildren beneficiaries.
For example, if you only have one child, you can make a gift-sharing for the benefit of your child and grandchildren, or for the exclusive benefit of your grandchildren.
Another example: you have 2 children X and Y who have several children themselves. You can make a donation-sharing for the benefit of your child X and for the benefit of the children of Y (your grandchildren).
Other descendants
In the absence of a child, you can make a donation-sharing for the benefit of your collateral. For this to happen, these people must be heirs presumed on the day of the donation-sharing.
FYI
As a leader, you can do the donation-sharing of an individual business for your benefit descendants, but also from distant relatives or people unrelated to your family.
Please note
A donation-sharing must be accepted by at least one beneficiary to be valid and enforceable to the other heirs.
You can make a donation-sharing of goods present of which you are owners. The donation-sharing can concern all of your assets or only a part.
You can transmit the bare-property or theusufruct of a property in a donation-sharing.
You can also make a donation-sharing of your rights in an indivision.
If you make a gift-sharing with your spouse, it may concern your common property and / or the personal property of each.
FYI
If you have made a donation-sharing to your child and he dies without progeny, you can recover the donated goods. This is called the legal right of return. You can also plan a return clause in the deed of donation: you recover the donated property if the donee dies before you, with or without descendants.
You must comply with the transmission rules imposed by law. Thus, the reserving heirs cannot be excluded from your estate. They must receive a minimum inheritance share. You can therefore freely transmit, in the donation-sharing, the part that exceeds the hereditary reserve. We call this part the available quota.
If you do not comply with this rule, your heirs may question your donations at the time of the settlement of your estate. For this, they must make a action in reduction.
FYI
The reserving heir may give up in advance to contest a donation that would deprive him of his share of inheritance. He must express this will in a inheritance pact.
Presence of child
Number of children | Quantity available |
|---|---|
1 | 1/2 |
2 | 1/3 |
3 or more | 1/4 |
Example :
You have a heritage of €200,000 and 3 children. At the time of your succession, your children will share 3/4 of this estate either €150,000 in equal parts. Each child will therefore receive €50,000. So you can give the remaining 1/4 either €50,000 to the persons of your choice (heirs or third parties).
No children
Marital situation | Quantity available |
|---|---|
Married | 3/4 |
Unmarried | Everything |
Example :
You have a heritage of €200,000. At the time of your estate, your spouse will receive €50,000. You can give the €150,000 remaining to the persons of your choice (heirs or third parties).
The donation-sharing is done by notarial act.
Who shall I contact
Donation and sharing may be made by separate acts. To do this, you (the donor) must intervene in the 2 acts.
Taxation
You have to pay donation rights, except in case of exemption.
FYI
The amount of donation tax and the exemption cases are the same as for a simple donation.
If your donation-sharing includes a real estate, you also have to pay land advertising fees.
Notary fees
You have to pay notary fees.
The amount of emoluments that you must pay to the notary are proportional to the value in full ownership donated goods.
Value of the property Plate slices | Cost |
|---|---|
From €0 à €6,500 | 4,837 % HT or 5,804 % TTC of the value of the property |
From €6,500 à €17,000 | 1.995% HT or 2.394% TTC of the value of the property |
From €17,000 à €60,000 | 1,330 % HT or 1,596 % TTC of the value of the property |
More than €60,000 | 0.998% HT or 1.1976% TTC of the value of the property |
In principle, a donation-sharing cannot be canceled. However, there are exceptions.
You can request the cancelation of a donation-sharing in court in 3 cases.
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Failure to fulfill the obligations set out in the donation
A donation-sharing may oblige the donee carrying out certain tasks.
The obligation must be proportionate, moral and lawful.
Example :
The donee may be required to house, feed, care for donor.
If the donee does not fulfill his obligations, you can request the cancelation of your donation-sharing by assignment in court.
Who shall I contact
You must request the cancelation within 5 years from the day on which the donee has ceased to discharge his or her expenses.
The judges determine whether the alleged facts are serious enough to authorize the cancelation of the gift-sharing.
Ingratitude
You can request cancelation for ingratitude if the donee is in any of the following cases:
- He tried to kill you
- He has committed offenses, insults or serious harm to you
- He refused to provide you with food aid if you are in need, that is, financial or in kind to allow you to survive.
The acts must have been committed after the donation-sharing.
You must request cancelation by assignment in court.
Who shall I contact
You must request the cancelation within1 year from the day you become aware of the facts.
The judges determine whether the alleged facts are serious enough to authorize the cancelation of the gift-sharing.
Birth or full adoption of a child
You can request the cancelation of a gift-sharing made when you did not have a child. For this, you must have provided it in the deed of donation.
You must request cancelation by assignment in court within 5 years from birth or plenary adoption.
Who shall I contact
Who can help me?
Find who can answer your questions in your region
For information on the taxation of a gift-sharing
Tax department (treasury, tax department...))For general information about a donation-sharing
For more information on this subject, you can contact Allô Service Public.
Please note: the service does not have access to users' personal files and cannot therefore provide information on their progress.
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The informants who answer you belong to the Department of Justice.
For information about a donation-sharing
Notary
Data subjects (Articles 1075 and 1075-1), property including a company (Article 1075-2)
Donations-shares made to the presumed heirs.
Donations-shares made to descendants of different degrees
FAQ
Service Public
Service Public
Service Public
Service Public
Notaries of France
French public finances general directorate (DGFiP)
Notaries of France
Bpifrance
