Gifts between spouses : a matrimonial regime that has both advantages and disadvantages. This practice protects the surviving spouse in the event of the death of the other partner, but can also lead to legal complications. Discover the different facets of gifts between spouses in our full article.
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Is it still necessary to make a living gift?
YesIn certain situations, such as when a married or civil union couple is involved, it is always necessary to make a gift to the last surviving spouse.
A gift to the last surviving spouse is a legal document that enables the transfer of assets between spouses or PACS partners in the event of the death of one of them. It offers additional protection to the surviving spouse, enabling him or her to benefit from a larger share of the inheritance than other heirs.
Without a living gift, the legal inheritance system applies, and the surviving spouse could end up with a smaller share, or even be excluded from the estate in favor of the children or other heirs.
A gift to the surviving spouse guarantees financial security and better protection in the event of the death of the spouse or civil-union partner.
It should be stressed, however, that every situation is unique, and that it is essential to take into account the specifics of one's own family and estate situation. It is therefore advisable to consult a professional (notary, specialized lawyer) in order to assess the relevance and consequences of a last living gift in each particular case.
In conclusion, a gift to the surviving spouse remains an option to be considered to ensure the protection of the surviving spouse in the context of the transfer of assets.
Why make a gift between spouses?
There are many advantages to making a gift between spouses:
1. Protecting the surviving spouse : A gift between spouses protects the surviving spouse by guaranteeing that his or her standard of living will be maintained in the event of his or her spouse's death. This can be particularly useful when the couple's assets are not jointly owned, and certain assets cannot be passed automatically to the surviving spouse.
2. Avoiding inheritance tax: By making a gift between spouses, the assets passed on are not subject to inheritance tax. This avoids the possibility of substantial taxation on the assets passed on, and preserves the family estate.
3. Facilitating the transfer of assets: Gifts between spouses facilitate the transfer of assets to heirs. It offers the possibility of keeping certain assets in the family estate without dispersing them among the various heirs. This can be particularly advantageous when there are many heirs, or when there is real estate to pass on.
4. Better organization of assets : Gifts between spouses can be used to implement a more advantageous wealth strategy for the couple. It can, for example, optimize the holding of certain assets and benefit from certain tax exemptions provided for gifts between spouses.
It is important to note that gifts between spouses are not compulsory and can be made at any time, either during the marriage or on the death of one of the spouses. However, it is advisable to consult a notary when making an inter-spousal gift, to ensure compliance with the legal and tax rules in force.
Who inherits in the event of a gift between spouses?
In the event of a gift between spouses, the surviving spouse benefits from special inheritance protection. An inter-spousal gift is an act whereby one spouse transfers property to the other with a view to distributing it to the latter after his or her death.
The surviving spouse may be designated as universal legatee by the deceased, which means that he or she inherits the entire estate. In this case, he or she enjoys maximum protection, and all the deceased's assets revert to him or her.
If the deceased has not designated his or her surviving spouse as universal legateeHowever, the latter can still claim a minimum share of the inheritance, known as the "hereditary reserve". This reserve is set by law and depends on the number of children in the couple.
If the couple has no children, the surviving spouse is entitled to the entire estate. If the couple has one child, the surviving spouse is entitled to half the estate. With two or more children, the surviving spouse receives a quarter of the estate.
It is important to note that gifts between spouses only concern assets present at the time of death.. Assets acquired after the gift do not form part of the surviving spouse's estate.
How to give everything to the surviving spouse?
How to give everything to the surviving spouse?
When inheriting the estate of a deceased spouse, it's important to be aware of the various options for giving everything to the surviving spouse.
1. Matrimonial property : If the couple were married under the regime of communauté légale réduite aux acquêts, the surviving spouse is automatically entitled to a share of the joint assets. If the couple was married under another regime (separation as to property, participation aux acquêts), you will need to check the provisions of this regime.
2. The will : The deceased spouse may have drawn up a will stipulating that he or she wished to bequeath his or her entire estate to the surviving spouse. In this case, the will must be respected at the time of succession.
3. Last living gift: It is possible to make an inter-spousal gift, also known as a last living gift, to ensure that all assets pass to the surviving spouse. This gift can be made before a notary and must comply with certain legal conditions.
4. Reserved heirs : Note that there are also reservatory heirs, who have rights regardless of the will or living will. In France, the couple's children are generally considered as heirs reservataires. They are therefore entitled to a minimum share of the inheritance, known as the "reserve héréditaire". The surviving spouse may, however, receive the "quotité disponible", i.e. the part of the inheritance that can be freely transmitted.
In conclusion, to give everything to the surviving spouse, it's important to take into account the matrimonial property regime, any testamentary provisions, gifts to the last surviving spouse and the rights of heirs with right to reserve. It is always advisable to consult a notary to find out exactly what rules apply in each situation.
In conclusion, gifts between spouses offer a number of advantages both for the couple's legal security and for the transfer of assets. In particular, it anticipates the financial consequences of the death of one of the spouses, and protects the surviving spouse by guaranteeing him or her a share of the inheritance. It also avoids any inheritance costs and facilitates management of the joint estate.
However, this practice is not without its drawbacks that must be taken into account. In fact, a gift between spouses may result in a reduction in the rights of heirs with reserved rights, such as children, who may feel adversely affected by the division of the estate. What's more, this technique does not allow you to benefit from tax allowances specific to gifts made to third parties.
It is therefore essential to carefully consider the consequences of a gift between spouses, and to consult a notary in order to make an informed decision. The particularities of each couple's matrimonial regime and their specific wealth objectives must also be taken into account.. By taking a cautious approach and weighing up the pros and cons, you can find the right solution for your personal situation.
When all is said and done, gifts between spouses can be an interesting way of organizing and protecting family assets, but they require careful thought and professional guidance to understand the full implications. It is therefore essential to seek the advice of a competent notary to ensure that this process is as secure as possible..
