How to make a donation to the last living?

Verified 05 October 2026 - Public Service / (Prime Minister)

Do you want to increase your spouse's share of the inheritance? For this, you can make a donation to the last living, also called cnation between spouses. The share you can give to your spouse differs if you have had children or not. Here are the rules to know to make a donation to the last living.

Donation to the last living allows you to increase the share of inheritance of your spouse.

It concerns only the property you will leave at your death.

The portion you decide to allocate to your spouse is therefore passed on to him at the time of your death, unlike a simple donation.

The amount of wealth you can pass on to your spouse differs depending on whether you have had children or not.

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Presence of child

In the presence ofcommon children (from your couple), in principle, your spouse inherits all of your property in usufruct or 1/4 of your property in full ownership.

In the presence ofnon-common children, your spouse inherits 1/4 of your property in full ownership.

The donation to the last living allows you to give him the following part of your wealth:

  • That is 1/4 of your estate in full ownership, and the 3/4 in usufruct
  • Either the entirety of your estate in usufruct
  • Either there available quota of your estate in full ownership. The amount available depends on the number of children on the day of your death. If there is a child, it is half the estate. If there are 2 children, 1/3 of the estate. If there are 3 or more, 1/4 of the estate.

The donation between spouses may also concern the entire estate in freehold. If the children agree, your spouse receives all the assets of the estate. In case of disagreement, children will have to make a action in reduction. Your spouse will then have to choose between the entire estate in usufruct, or 1/4 in full ownership and 3/4 in usufruct, or full ownership of the available amount. His choice will determine the amount of the reduction allowance due to the children.

FYI  

In the deed of donation, you can allow your spouse to choose the formula he or she prefers or, on the contrary, limit his or her possibilities.

No children

In principle, your spouse inherits half of the estate if your 2 parents are alive or 3/4 of the estate if only one of your parents is alive.

The donation to the last living allows you to give it the your entire estate.

However, if your father and/or mother are still alive, they can use their right of return on the property they gave you before you died.

You can make a donation to the last living during the wedding.

You can also do it before the wedding, by contract. However, it will be ineffective if the marriage does not take place.

The donation to the last living is made by notarial act. You must therefore contact a notary.

Who shall I contact

The notary makes record your donation to the last living at central repository of last-ditch arrangements (FCDDV), unless you object.

Please note

The donation to the last living may be granted in a reciprocal : each spouse grants the other a donation, in two separate notarial acts.

You will have to pay notary fees.

You must pay to the notary €135.84 TTC for the preparation of the deed of donation.

Registration of the donation to the central repository of last-ditch arrangements (FCDDV) may also be charged.

FYI  

Donation to the last living does not affect the inheritance tax of your spouse since he or she is exempt from it.

You can cancel a donation to the last living person at any time.

Cancelation can be made before the notary or by will.

The donation to the last living is automatically canceled in case of divorce, unless you, who have consented, decide to maintain it.

Please note

You can cancel a donation to the last living person without your spouse being informed.

Who can help me?

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