Question to an expert
If I make a donation, can I be sure that my children will ultimately receive the same thing?
A parent aged under 80 can give a child up to 131,865 euros per period of fifteen years. The beneficiary must reveal this donation to the tax authorities within thirty days.
This apparent simplicity hides a trap for parents of siblings: the inheritance report. During the succession, each child will indeed have to “report” fictitiously to the succession the sums or goods received by donation, and for this fictitious reintegration, we will generally take into account not their value at the donation, but on the day of death. ! If a child has invested his donation in real estate, during the succession, it is the current value of the property that will count, not the amount given.
Parents cannot therefore be sure, during their lifetime, that they have treated their children equally, as this equality can only be verified upon their death. Even if they allocate their children the same amount.
Imagine a mother who gave 100,000 euros to her two children, used differently. Upon death, the donations are reassessed: child A “brings back” 100,000 euros, child B, 200,000 euros. The property of the deceased on the day of death being valued at 200,000 euros, the estate mass reaches 500,000 by reinstating the donations.
The fictitious division between the children therefore gives them theoretical rights of 250,000 euros each. “A” will receive 150,000 euros (250,000 – 100,000 already received) from the estate, “B”, 50,000 (200,000 – 150,000 already received). To avoid the “report” and freeze the value of the donation, you must allot your children simultaneously by notarial deed with a donation-sharing.