Have you considered a last living gift?

When can a gift be made between spouses?

As its name suggests, a gift between spouses can only be made by both spouses. You must therefore be married. Pacsés or cohabiting couples are not eligible. It can be made at any time, regardless of the matrimonial regime to which you are subject (it is also of interest in the case of separation of property). It is a gift, but will only take effect on the death of the donor. What's more, it relates to future assets, rather than present assets like traditional gifts. What makes it special is that it can be unilaterally revoked at any time by either spouse (the other is unaware of the revocation). There is no ideal time to do this. In practice, spouses take the initiative to give themselves up to the last living person when their first child is born or when they make their first property purchase, but the sooner the better.

Where can this gift be made?

Nothing could be simpler: just make an appointment with your notary. Gifts between spouses can only be made by notarial deed. Each spouse makes a gift to the other, but this is not obligatory. In the event of divorce, it automatically terminates. This last living gift will be registered in the central file of last wills in Venelles. On the death of the deceased, the notary in charge of settling the estate will query this file and will then know whether any provisions had been made (even by a colleague).

Why make a gift between spouses?

An inter-spousal gift is the ideal way to boost your spouse's "share of the inheritance". This type of gift is particularly interesting for spouses with children, as the latter are always at an advantage if no arrangements have been made. A distinction must be made between two situations:

If you have children together, the surviving spouse receives either all the deceased's assets in usufruct, or 1/4 in full ownership.
With an inter-spousal gift, the surviving spouse's rights are extended, at his or her discretion, to :
- usufruct of the entire estate ;
- 1/4 full ownership and 3/4 usufruct;
- full ownership of the available portion of the estate (i.e. the portion not reserved for the children).

If one of the spouses has children from a previous union, his or her spouse can only receive 1/4 of the estate in full ownership.
With an inter-spousal gift, he or she can claim, as desired, :
- more extensive full ownership rights ;
- usufruct of the entire estate;
- a combination of full ownership and usufruct.

In general, the surviving spouse will exercise his or her option when the estate is settled.

Stéphanie Swiklinski