Donation in France. What is it?


In France, a simple donation is a transfer of the business without financial consideration during the owner's lifetime, carried out before a notary. It can be made in two different ways: by favouring an heir or a third party over part of the estate or by advancing a share of the estate. Under the Dutreil scheme, it is possible to benefit from an allowance of 75% on the value of the property transferred, subject to certain conditions. The tax treatment of simple gifts is complex and can vary depending on the relationship between the donor and the donee, as well as the specific allowances applied. When it comes to transferring a business, it is essential to call on a professional with expertise in commercial and company law to advise and support you throughout the process.

Please do not hesitate to contact us on +33 1 55 46 50 50 to find out more about our services and expertise in the taxation of business transfers.




(Image, Rembrandt, The Shipbuilder and His Wife, 1633, London, Royal Collection Trust)


Rédigez votre commentaire :

<% errorMessage %>
<% commentsCtrl.successMessage %>
<% commentsCtrl.errorMessage %>

Les réactions des internautes

a réagi le

<% comment.content %>

  • a réagi le

    <% subcomment.content %>

Répondre à ce fil de discussion
<% errorMessage %>
Aucun commentaire n'a été déposé, soyez le premier à commenter !