Succession: what is the parents' right of legal return?

Verified 19 October 2026 - Public Service / (Prime Minister)

The legal right of return allows you to take back the goods that you have transmitted by donation to your child, if the child dies without descendants. You do not inherit your child automatically.

Your legal right of return is limited to half the estate of your deceased child (1/4 of the estate for one parent and 1/4 of the estate for the other parent).

Please note

you can also fix a conventional return clause in the deed of donation. In this case, the right of return is not limited : you can plan to recover all the donated goods.

When the property cannot be returned (for example, if it has been sold), you will recover it in the form of a sum of money equivalent to its value, up to a limit of estate assets. You must contact the notary in charge of the succession to recover the property concerned.

Example :

Your son dies childless. The amount of his estate is €200,000. However, you gave him your second home for a value of €160,000. Your son sold this place before he died.

At the time of his succession, you exercise your legal right of return on this property. So you receive €100,000 in right of return. Half of the estate amount (1/4 for one parent, 1/4 for the other parent).

The parents' legal right of return is exempt from inheritance tax.