Shared gift (donation-partage)

Art. 1075 et seq. Civil Code

A gift by which one distributes one’s assets among one’s heirs during one’s lifetime, freezing the values as at the date of the deed to avoid future disputes.

Please note.This definition is deliberately simplified. It does not constitute legal or tax advice. The exact conditions, thresholds, rates and periods depend on your situation and on the regulations in force.