In the case of a manual donation, movable property (money, jewelry, antiques, etc.) passes from one hand to another without any official formality.
Manual gifts are not subject to registration and the beneficiary does not have to pay any gift tax. If he nevertheless decides to register his manual gifts, a donation duty will obviously be charged.
Beware!
If the gift was not registered and the donor dies within 3 years of the donation, the gift must be included in the estate declaration. Inheritance tax will then be levied on the amount of the gift. Inheritance tax rates are higher than gift registration fees.
As a beneficiary, you can, without the intervention of a notary, register a manual donation by sending all the documents (letters, …) attesting the existence of the donation to the Legal Security office. In this case, you will have to pay a donation tax on this movable donation, but you will not have to mention it in the inheritance declaration and you will not have to pay inheritance tax on this donation.
Yes, if you register the donation, otherwise no.
