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They made a sweet dedication.
The simple donation makes it possible to give the person, even to the association of their choice all kinds of goods: liquidity, titles, works of art, goods, etc. On the other hand, care must be taken in the presence of children not to disinherit them.
The donation-party is both a donation and a sharing. It is only intended for presumptive heirs, in general children. It will have to concern all living children or, in the event of a child's predecessor, the latter's children representing him . However, it may be of different value from one child to another provided that the parents' hereditary reserve of each of the children is respected.
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Each parent can give up to € 100,000 per child every 15 years without paying donation rights. A couple can therefore transmit, every 15 years to each of their children, up to € 200,000 in exemption from rights.
The donation can relate to the value of the bare ownership of a property. This value will be calculated according to a tax scale, itself established according to the age of the parents who retain the enjoyment of the property.
For example, at 71, the value of the usufruct will be 30%. The value of bare ownership will therefore be 70%. The younger the donor, the more the tax value of the bare ownership of the property transmitted will be mechanically low.
At the time of the succession, the consequences are very different. The simple donation implies a reassessment of the given property, unlike the donation-sharing regardless of the nature of the given property.
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We usually cite the example of the property that is valued. He can force his beneficiary, on the death of the donor, to pay a soul (compensation) to his brothers and sisters, if the donation reaches their hereditary reserve and that it cannot be offset by other goods.
But, the opposite case exists. If the property given has deteriorated, the calculation will be carried out on the value at the time of sharing the succession, that is to say a value lower than that recorded during the donation.
It is therefore preferable to favor the donation-sharing: this avoids redoing the accounts and generating possible conflicts between the heirs!
Article "Is it preferable to favor simple donation or donation-sharing? appeared first on Better Living your money .
‘I’ve Lost Faith In The American Legal System’: Amber Heard Has Settled In The Defamation Case Brought Against Her By Johnny Depp .
I finally have an opportunity to emancipate myself from something I attempted to leave over six years ago. ’ Heard went on to explain that she has made no admissions in the settlement, nor are there any restrictions or gags on her voice moving forward. ‘This is not an act of concession,’ she said. However, Heard says that she has lost faith in the American legal system after unprotected testimony ‘served as entertainment and social media fodder.