Question 22066 — taxes and duties

Summary

Ms. Annaïg Le Meur draws the attention of the Minister of Action and Public Accounts to the conditions under which the differentiation between donations and gifts applies. By definition, gifts are given on the occasion of a particular event (wedding, birthday, etc.), while living donations, governed by articles 843 to 847 of the civil code, are a bequest of assets (furniture, financial assets, etc.). Jurisprudence retains a value between 2% and 2.5% of the donor's assets as a threshold between the present of use and donation. However, this criterion does not appear to be sufficiently equitable. Indeed, for an identical amount, there may be differences in treatment for the recipient, depending on the size of the donor's assets. For a transfer of the same value, two people with different levels of assets will not use the same procedure, thus creating unfair treatment between the recipients in terms of tax and inheritance. It would seem appropriate, in order to reduce the differences between recipients, to establish a threshold value as a criterion rather than a percentage of the donor's assets. Also, she would like to know if the Government plans to modify the terms governing the definition relating to customary donations or gifts.

Machine translation from French. The official text remains authoritative.

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