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 Loan on real property Credit with the help of which you can finance the acquisition of a housing, a ground or work of restoration or installation
Transmission of the inheritance
What a donation ? To make a donation, it is an act by which you transmit, of your alive, the property of a good (apartment, house, goodwill etc…) or an amount of money to a person of your entourage which accepts it.
It is first of all to make an act of generosity towards a person whom one loves: your spouse, child, brother or sister, friend, etc….
According to the nature of the transmitted good (real estate, wallet of titles…) or if it is about an amount of money, you will pass or not in front of a notary to establish a deed of gift and you will have to always announce the donation to the tax authorities.
According to the value of the good given and family tie which exists between that which gives (the giver) and the recipient (the donee), the State charges fees according to a variable percentage.
But the payment of the gift taxes now avoids later the payment of more expensive inheritancees tax death.
If you have children, or failing this if your father or your mother is alive, you can give to thirds only part of your inheritance, called share available.
The hereditary reserve is the other part of your inheritance, i.e. that which returns from right to the direct heirs (children or failing this father or mother) and that you cannot consequently give.
At the time of the payment of the succession and division between the heirs, one indeed takes account of the existing whole of the inheritance of late i.e. the goods at the day of the death, but also the goods or are of money which could be given of alive sound.
If the amount of the donations exceeds what the law authorizes to give, the donees must restore with the succession the surplus.
Caution: The law of the 23/06/2006 modifies the right of the successions appreciably.
For the occurring deaths from January 1, 2007, the reform indeed
removes the hereditary reserve of the father and mother which applied in the absence of children in the couple.
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Tax reliefs
- Each relative can give, every 6 years instead of every 10 years, with each one of his children, 50.000€ of frankness from tax.
- It is envisaged an abatement of 5.000€ in favour of the donations granted the profit of the great-grandchildren. There is also an abatement of 5.000€, under certain conditions, for the free transmissions between brothers and sisters and/or for nephews and nieces.
- The conditions of age making it possible to profit from a reduction of gift taxes were softened, the age limits being pushed back 5 years.
For the donations in freehold or usufruct, the reduction of the rights is 50% when the giver has less than 70 years and of 30% when the giver has between 70 and 80 years, no reduction of right applies when the giver is at least 80 years old.
The donation between husband The donation is also frequently used between husband, in the marriage contract itself, during the marriage or by will.
This donation is established by notarial act. It is irrevocable except in the event of change of the marriage settlement approved by the Court of Bankruptcy. The donation between husband during the marriage is called donation with the alive last.
This type of donation can relate to the goods present and to come, i.e. on the goods which the giver leaves at the day of his death. It is about a reciprocal donation in the event of death, which does not apply that to the death of the spouse.
This type of donation is always revocable by one of the husbands without it being obliged to inform the other of it. The law of the 23/06/2006 appreciably modifies the right of the successions in particular by removing the hereditary reserve of the father and mother which applied in the absence of children in the couple.
For the occurring deaths from January 1, 2007, a donation between husband will thus make it possible to disinherit his parents with the profit of joint sound.
But in this case, the father and mother will be able nevertheless to recover part of the goods (1/4) which they would have given to their child deceased without descent, thanks to a right to repossess.
In parallel, the law envisages another measurement: the husband surviving will be able to give up part of his rights. By making a donation between husband (or by will), the couples want to ensure a protection extended to the surviving spouse.
This protection proves sometimes disproportionate with its real needs and until now unites it could only accept or completely give up this donation.
At January 1, 2007, the surviving spouse can, if it wishes it, be satisfied with part of the goods allotted by donation or will, except if the late one prohibited this option by will to him.
This renunciation is possible that the children of late are or not common to the couple.
It will come to increase the share of heritage of the children (which will be subjected to the inheritancees tax death), but will not be regarded as a donation with regard to the children or beautiful-children.
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 List of the parts required for the repurchase of debt or a request loan In order to facilitate the steps and to shorten the deadlines, you can right now take note of the supporting documents necessary to the constitution of your file of repurchase of debt.
Identity of the people Copy identity papers (recto and back) Family record book (children included/understood) Marriage contract (if exists) Document in proof of residence:
invoice France Telecom or of portable + EDF In the event of divorce, judgement of final divorce with liquidation of community
Your Incomes the last 3 payrolls Payroll of last December Contract of employment or certificate of the employer confirming the TDCI and the seniority (so less than 2 years of seniority or so not indicated on the payroll) the last 2 opinions of imposition
Document in proof of the obligatory CIF if you perceive services For the nonpaid ones (liberal professions, managers, craftsmen, tradesmen) the last 3 opinions of imposition 3 tax last 2035 or bundles
For the pensioners: Last bulletin of pension For the preretraities: the last 3 bulletins of allowance ASSEDIC If you perceive land incomes:
The land income tax return 2044 Leasing agreement of each rented good 3 last corresponding receipts Tax land with each rented good If you are on parental leave:
Certificate of the employer confirming the date of recovery as well as a certificate on the honor of your share confirming the recovery at the date envisaged
Your bank accounts the last 3 statements for the whole of your
bank accounts, including the CODEVI, accounts savings, or professionals
If you have rejections on your loans or taxes thank you to provide us the last 6 statements. Bank account number, Your loans Initial offers with the general and particular conditions of the real loans, atrate 0%, and ready redeemable personnel amortization tables of the real, personal loans last statements for the accounts revolving and charts Your real inheritance
Complete document of title Tax land recent photographs of the good given in guarantee Multirisk certificate of insurance dwelling if you have a certificate of value of your good thank you to join it to the file.
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Pour tous renseignements:
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