Helping your children, anticipating your inheritance, giving pleasure to a friend, rewarding someone who has rendered a service, contributing to the objectives of a charity... Every day, we have the desire or opportunity to give something. Those who wish to realize these objectives can do so through donations.
A donation has a number of characteristics, the main ones being that there is no quid pro quo and that it is definitive. The importance of such an act, and the consequences that flow from it, require that it be carried out according to particular forms.
A gift is always an important act, reducing the assets of the donor and increasing those of the beneficiary. It is always necessary to know all the aspects and consequences, both civil and fiscal, beforehand, so as to act with full knowledge of the facts.
The appropriateness of a gift must be analyzed on a case-by-case basis: the donor's wealth, family situation, implications for the donor's future estate and possible tax advantages are all criteria that must be analyzed beforehand. In many cases, the choice of donation and the type of gift will be part of an overall estate plan.
A donation is a contract by which the donor (the giver) transmits an asset to the donee (the receiver), for a disinterested purpose.
Since a donation is a contract, the various conditions imposed on all contracts must be met: each party must give valid consent, both donor and donee must be capable, and the cause of the donation must be lawful.
All human beings are equal in the face of one reality: sooner or later, they will be no more. Death will strike us all one day, and we'll have to face it: whether it's the death of a loved one, or our own death. So we need to be prepared for it, and the notary will be there to answer any questions we may have.
When a death occurs, those close to the deceased are often at a loss as to whom to notify. To find out about the first important steps to take after the death of a loved one, click here.
Once the problems relating to the person of the deceased have been settled, the next step is to resolve those relating to his or her assets: this is the role of the notary. The notary will help the heirs establish the devolution of the estate. Once the composition of the estate has been established, the heirs must decide whether to accept or renounce the succession. The notary will also take all necessary steps to enable the heirs to take possession of the deceased's property, and to proceed with the division of the estate.
The heirs should not forget the tax aspects of the succession, and the notary can assist them in preparing the inheritance tax declaration that will enable the tax collector to calculate and collect the inheritance tax due.
Too many problems arise between the living, because those who have just died have made mistakes by failing to prepare their estate. The notary is there to help them avoid any difficulties by helping them plan their succession and draw up a proper will.
