How do I make a donation to the last living?

Verified 18 December 2024 - Directorate for Legal and Administrative Information (Prime Minister)

Do you want to increase your husband's or wife's share of inheritance? For this, you can make a donation to the last living, also called doospousal nation. 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 gift to the last living allows you to increase the inheritance share of your spouse.

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 or her at the time of your death, unlike a single donation.

The amount of wealth you can pass on to your spouse differs depending on whether you have had children or not.

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Presence of child

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:

  • 1/4 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.

The gift between spouses may also concern the entire estate in full ownership. If the children agree, your husband receives all the estate's assets. In case of disagreement, the children will have to make a reduction action. Your spouse will then have to choose between the entire estate in usufruct, or the 1/4 in full ownership and the 3/4 in usufruct, or the full ownership of the available share. His choice will determine the amount of the reduction allowance due to children.

FYI  

In the gift certificate, you can allow your spouse to choose the formula he or she prefers or limit his or her options.

Absence of child

In principle, your spouse inherits half of the estate if your 2 parents are alive or 3/4 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.

Please note

Donation to the last living may be made in a manner that reciprocal : each of the spouses grants to the other a donation, in two separate notarial acts.

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.

Cancelation may be effected before the notary or by will.

The gift to the last living is automatically canceled in the event of divorceUnless you, who have consented, decide to maintain it.

Please note

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

Who can help me?

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  • Departmental Chamber of Notaries

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