You are the owner of a property, [legal term to designate any real property, ED.] that you wish to give to your child to help them to start their projects or to be a heritage comfortable. You decide, as it is common to do so, give him the one bare ownership of the building, you in reserving the usufruct.
Then you would gratify your child in your lifetime, this scheme could now be analyzed as a way to reduce the tax that your child was expected to pay at the time of your estate.
The gift tax are, in this hypothesis, based on the value of the only bare ownership transferred. Without the donation, the building would be provided at the time of your estate and the tax would apply to the value of the entire property of the property in question. In addition to the legal benefits provided by this solution, it results in a tax savings real, and this is even more true that you can adjust the amount of …
