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The donation is an act by which it is possible to transmit, during his lifetime, his real estate to the person of his choice. There are different types of donation such as the donation-sharing, the residual donation or the gradual donation. Back today on this last type of donation.

What is gradual donation?

Gradual donation is an authentic act that allows a real estate property to be transmitted in succession to two people.

To noteIf the property is passed on to more than two people, it is called a donation-sharing. The gradual donation is the transfer of the property to a first beneficiary, and to provide that the death of the first beneficiary, the property in question is transmitted to the second beneficiary.
This type of donation is particularly suitable to blended families and intergenerational transmissions. That is, the first beneficiary may be a child of the donor, and the second a grandchild or nephew. Gradual donation may concern an unborn child.

What are the conditions of application of the gradual donation?

Gradual donation is an authentic act that must fulfill several conditions.

  • Gradual donation requires the consent each of the two beneficiaries.
  • The first beneficiary can not sell, donate or bequeath the property in question.
  • The first beneficiary must keep the property as is.
  • Gradual donation is an authentic act that requires the presence of a notary. The notary shall, among other things, ensure that no heirs are harmed in accordance with the law of the heirs reserving.
  • The gradual donation must relate to an identifiable object (house, apartment, land). It must be a freehold donation. Gradual donation can not be made with usufruct reserve or in bare ownership.

To noteAs with a traditional donation, transfer taxes are calculated based on the relationship between donor and beneficiary. Transfer taxes paid by the first beneficiary are deducted from the transfer duties payable by the second beneficiary.


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