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How do I make a donation to the last living?

Verified 06 April 2023 - Legal and Administrative Information Directorate (Prime Minister)

Do you want to increase your spouse's share of inheritance? For this, you can make a donation to the last living, also called gift between spouses. The share you can give to your spouse differs if you have had children or not. Here are the rules to know to make a donation to the last living.

The donation to the last living allows you to increase your spouse's share of inheritance.

It concerns only the property you will leave when you die.

The share that you decide to allocate to your spouse is therefore transmitted to him/her at the time of your death, unlike a single donation.

How much of the wealth you can pass on to your spouse depends on whether or not descendants.

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You've had children

In the presence ofcommon children (from your couple), in principle, your spouse inherits all of your usufructuary property or 1/4 of your property in full ownership.

In the presence ofuncommon child, your spouse inherits 1/4 of your property in full ownership.

The gift to the last living allows you to give him the following part of your heritage:

  • That's a quarter of your estate in full ownership, and 3/4 in usufruct
  • Or your entire estate in usufruct
  • Let the available quota of your estate in full ownership. The amount available depends on the number of children on the day of your death. If there's a child, it's half the estate. If there are 2 children, 1/3 of the estate. If there are 3 or more, 1/4 of the estate.

FYI  

In the deed of gift, you can allow your spouse to choose the formula he or she prefers or, on the contrary, limit his or her possibilities.

Deceased who had no children

In principle, your spouse inherits half of the estate if your 2 parents are alive or 1/4 of the estate if only one of your parents is alive.

The donation to the last living allows you to give him the your entire estate.

However, if your father and/or mother are still alive, they can use their right of return on the goods they gave you before you died.

You can make a donation to the last living during marriage.

You can do it too before marriage, by contract. However, it will be ineffective if the marriage does not take place.

The donation to the last living is made by notarial deed. So you have to go to a notary.

Who shall I contact

The notary will register your donation to the last living at the Central Willingness Arrangements File (CWDF), unless you object.

You will have to pay notary's fee.

You have to pay the notary €135.84 VAT for the establishment of the deed of donation.

Please note

The registration of the donation to the Central Willingness Arrangements File (CWDF) may also be charged.

You can cancel a donation to the last living at any time, unless it was established by marriage contract.

Cancelation may be effected before the notary or by will.

The gift to the last living is automatically canceled in the case of divorce, including when it was made by marriage contract.

Please note

you can cancel a donation to the last living person without your spouse being informed.

Who can help me?

Find who can answer your questions in your region

  • Notary
  • Departmental Chamber of Notaries
  • Telephone administrative information - Allo Public Service

    The informants who answer you are from the Department of Justice.

    Cost: free service

    Service available at the following times:

    • Monday: 8.30am to 5.30pm
    • Tuesday: 8:30 to 12:15
    • Wednesday: 8:30 to 12:15
    • Thursday: 8.30am to 5.30pm
    • Friday: 1 p.m. to 4:15 p.m

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