I wish to transfer a property to my children: what tax options?

Transmitting a property to one’s children is offering them an asset... but it is also a tax-regulated operation. Fortunately, there are effective levers to lighten the bill. Let’s take stock.

🎁 1. Simple donation: the allowances to know

Each parent can give to each of their children 100,000 € every 15 years, without paying donation fees.

For example:

A couple can pass €200,000 on to a child,

Or 400,000 € to two children... tax-free!

This ceiling applies per parent and child, and can be renewed every 15 years. In the event of an overrun, the donation fees are calculated according to a progressive scale.

🏗️ 2. Donation in bare ownership: pass on while keeping the use

It is the ultimate tool for transmitting heritage:

You give the bare ownership of the property to your children and you retain the usufruct (the right to live there or to rent it and collect rents).

✅ Benefits:

Do you stay at home or continue to receive the income,

The transmitted value is reduced fiscally (calculated according to your age),

Upon death, the usufruct is extinguished without any new rights to pay: the children become full owners at no extra cost.

🧒 3. Family giving of money: a complementary option

You can also give up to 31,865 € in cash (cash or transfer) in addition to the 100,000 €, if you are under 80 and the child is of legal age.

💡 Cumulative with the classic allowance every 15 years!

🛠️ 4. Other possible strategies

Cross-dismemberment with an SCI: ideal for organizing collective management and avoiding indivision,

Life insurance: to transfer capital outside the estate,

Optimized testament or donation-sharing: to anticipate conflicts and smooth taxation.

🧮 What to remember

✅ The more you anticipate, the more discounts you receive,

✅ There are solutions tailored to each family situation,

✅ A heritage audit allows to identify the most advantageous strategy.

Are you planning to pass on a property to your children?

We can help you evaluate your options and implement the most tax-efficient solution.

📩 Write to us to discuss the subject