{"id":283,"date":"2026-01-29T14:10:38","date_gmt":"2026-01-29T13:10:38","guid":{"rendered":"https:\/\/balmontconseil.com\/?page_id=283"},"modified":"2026-08-26T18:45:25","modified_gmt":"2026-08-26T16:45:25","slug":"outils-de-transmission-patrimoniale","status":"publish","type":"page","link":"https:\/\/balmontconseil.com\/en\/transmission-protection\/outils-de-transmission-patrimoniale\/","title":{"rendered":"Tools for transferring assets"},"content":{"rendered":"<p class=\"wp-block-paragraph\">\u00abAlexis, I\u2019ve spent my life building this wealth. Today, my biggest fear is that half of it will disappear in inheritance taxes or that my children will fight over an apartment. What options do I have?\u00bb<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">This concern is the starting point of all <strong>estate planning<\/strong> successful. Passing on one&#039;s assets is not a simple administrative formality; it is a complex management act that requires juggling civil law, taxation, and family psychology. In France, without planning ahead, the <strong>inheritance<\/strong> can prove to be heavily taxed (up to 45 % in direct line and 60 % between third parties).<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">At the house of <strong>Balmont Conseil<\/strong>, We act as architects of your business transfer. As\u2019<strong>Augmented Wealth Engineers<\/strong>, We use innovation to model the impact of each <strong>tool for transferring assets<\/strong>, guaranteeing a <strong>wealth balance<\/strong> perfect and a <strong>minimizing tax costs<\/strong>.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>1. Why use transmission tools?<\/strong><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">The objective of a <strong>anticipated inheritance<\/strong> is threefold:<\/p>\n\n\n\n<ol class=\"wp-block-list\">\n<li><strong>Reduce the tax burden:<\/strong> Use the <strong>tax breaks<\/strong> renewable every 15 years.<\/li>\n\n\n\n<li><strong>Protecting your loved ones:<\/strong> Ensuring a quality of life at <strong>surviving spouse<\/strong> and avoid joint ownership between the children.<\/li>\n\n\n\n<li><strong>Maintaining control:<\/strong> Transferring ownership while retaining income or management power.<\/li>\n<\/ol>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>2. Overview of Heritage Transmission Tools<\/strong><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">There is no &quot;miracle&quot; tool, but rather a combination of solutions tailored to each individual. <strong>asset assessment<\/strong>.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><strong>A. Donation: Transferring assets during one&#039;s lifetime<\/strong><\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">Donations are the most direct tool for carrying out a <strong>anticipated inheritance<\/strong>.<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>Manual Donation and Family Donation:<\/strong> THE <strong>manual gift<\/strong> It relates to sums of money or objects. <strong>family gift<\/strong> of sums of money (Art. 790 G of the CGI) allows you to give \u20ac31,865 every 15 years in total <strong>exemption from duties<\/strong>, in addition to the standard allowance.<\/li>\n\n\n\n<li><strong>The Gift-Sharing:<\/strong> It&#039;s the queen of donations. Unlike a simple donation, the <strong>donation-partage<\/strong> It freezes the value of the assets on the date of the deed. This avoids civil proceedings at the time of death, thus preventing... <strong>family conflicts<\/strong>.<\/li>\n\n\n\n<li><strong>Transgenerational Gift-Giving:<\/strong> It allows you to skip a generation by giving directly to your grandchildren with their own <strong>tax abatement<\/strong>.<\/li>\n<\/ul>\n\n\n\n<h3 class=\"wp-block-heading\"><strong>B. Property Division: Optimization through Division<\/strong><\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">It is one of the most powerful levers in <strong>wealth management<\/strong>. It consists of separating the\u2019<strong>usufruct<\/strong> (right of use and revenues) of the <strong>bare ownership<\/strong> (property of the walls).<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>The advantage:<\/strong> You are giving away the bare ownership. Gift tax is calculated solely on the <strong>value of bare ownership<\/strong> (according to a scale linked to your age). Upon death, the usufruct ends and the donee recovers full ownership without any additional tax.<\/li>\n<\/ul>\n\n\n\n<h3 class=\"wp-block-heading\"><strong>C. Life Insurance: The Tax &quot;Swiss Army Knife&quot;<\/strong><\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">L&#039;\u2019<strong>assurance-vie<\/strong> It benefits from an exceptional civil and tax regime. It is considered &quot;outside the estate&quot;.<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>Taxation:<\/strong> For payments made before age 70, each designated beneficiary can receive up to \u20ac152,500 without any inheritance tax.<\/li>\n\n\n\n<li><strong>Flexibility:<\/strong> Thanks to <strong>beneficiary clauses<\/strong> custom-made, you can designate whomever you want, beyond the <strong>forced heirs<\/strong>, within reasonable limits.<\/li>\n<\/ul>\n\n\n\n<h3 class=\"wp-block-heading\"><strong>D. The SCI (Soci\u00e9t\u00e9 Civile Immobili\u00e8re)<\/strong><\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">The SCI allows the transfer of a <strong>real estate assets<\/strong> in the form of <strong>shares<\/strong>.<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>Benefits :<\/strong> It is easier to transfer shares in a French SCI (Soci\u00e9t\u00e9 Civile Immobili\u00e8re) than portions of a building. Furthermore, the value of the shares can be reduced by the company&#039;s debt, thus lowering the tax base for transfer taxes. It also allows for the retention of management (control) with very few shares.<\/li>\n<\/ul>\n\n\n\n<h3 class=\"wp-block-heading\"><strong>E. The Will and the Bequests<\/strong><\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">THE <strong>will<\/strong> allows you to organize the distribution of the &quot;disposable portion&quot; (the share you can freely dispose of after the children&#039;s reserve).<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>Universal or specific bequest:<\/strong> They allow specific assets to be allocated to chosen individuals. This is an essential tool for the <strong>spouse protection<\/strong> unmarried (civil partner).<\/li>\n<\/ul>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>3. Advanced Strategies: Tailor-made solutions for complex profiles<\/strong><\/h2>\n\n\n\n<h3 class=\"wp-block-heading\"><strong>The Dutreil Pact for entrepreneurs<\/strong><\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">For business leaders, the <strong>Dutreil Pact<\/strong> is an opportunity to\u2019<strong>tax optimization<\/strong> major. It allows 75 % of the company&#039;s value to be exempted from transfer taxes, subject to a commitment to retain the securities.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><strong>The Gift Between Spouses and the Pre-Inheritance Clause<\/strong><\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">As part of a <strong>matrimonial regime<\/strong> of community, the <strong>gift between spouses<\/strong> (or a &quot;donation to the surviving spouse&quot;) increases the rights of the survivor. <strong>clause of preferential share<\/strong>, Inserted in the marriage contract, it allows the survivor to take certain assets (often the main residence) before any division, without paying any taxes.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><strong>The Retirement Savings Plan (PER)<\/strong><\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">Although little known as a transfer tool, the PER allows, in the event of death before age 70, the transfer of capital with the allowances of life insurance (Art. 990 I), while having benefited from a tax deduction upon entry.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>4. Comparison of the main transmission tools<\/strong><\/h2>\n\n\n\n<figure class=\"wp-block-table\"><table class=\"has-fixed-layout\"><tbody><tr><td><strong>Tool<\/strong><\/td><td><strong>Major advantages<\/strong><\/td><td><strong>Limitations \/ Points of vigilance<\/strong><\/td><\/tr><tr><td><strong>Gift-Sharing<\/strong><\/td><td>Freeze the value, balance the heirs<\/td><td>Irrevocable (we strip ourselves bare)<\/td><\/tr><tr><td><strong>Assurance-vie<\/strong><\/td><td>Excluding inheritance tax, a tax allowance of \u20ac152,500 is allowed.<\/td><td>Bonuses that are &quot;clearly excessive&quot;\u00ab<\/td><\/tr><tr><td><strong>Split of ownership<\/strong><\/td><td>Reduced tax burden, income retention<\/td><td>Maintenance of the property is the responsibility of the usufructuary<\/td><\/tr><tr><td><strong>SCI<\/strong><\/td><td>Simplified management, transfer of shares<\/td><td>Incorporation costs and accounting<\/td><\/tr><tr><td><strong>Will<\/strong><\/td><td>Revocable at any time, freedom of choice<\/td><td>Strict adherence to the statutory heirship rules<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>5. How to prepare for the transfer of your assets?<\/strong><\/h2>\n\n\n\n<h3 class=\"wp-block-heading\"><strong>Step 1: The Asset and Family Assessment<\/strong><\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">We cannot prescribe\u2019<strong>tools for transferring assets<\/strong> without knowing the structure of your assets (real estate, financial, professional) and your family situation (children from a first marriage, spouse to protect, vulnerable heirs).<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><strong>Step 2: The Search for Succession Balance<\/strong><\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">One of the biggest challenges is the <strong>fair sharing<\/strong>. How can the company be given to the child taking over without disadvantaging the others? The use of equalization payments or cross-donations allows for maintaining family harmony.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><strong>Step 3: Coordinated Implementation<\/strong><\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">The strategy must be validated by a <strong>consultant <a href=\"https:\/\/balmontconseil.com\/en\/gestion-de-patrimoine\/\">wealth management<\/a><\/strong> for the overall vision and by a <strong>notary<\/strong> for the drafting of authentic deeds.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>6. Balmont Consulting&#039;s Alignment: Engineering at the service of humanity<\/strong><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Why entrust your business transfer to Balmont Conseil? Because we are not simply intermediaries, we are designers of <strong>wealth management strategies<\/strong> high precision.<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>Recognized expertise:<\/strong> Our firm is proficient in the most sophisticated arrangements (Dutreil, cross-ownership, split beneficiary clauses).<\/li>\n\n\n\n<li><strong>L&#039;\u2019<a href=\"https:\/\/balmontconseil.com\/en\/ingenierie-patrimoniale\/\">Asset Engineering<\/a> Augmented:<\/strong> We use AI to simulate the evolution of your assets over 20 or 30 years, incorporating probable inheritance taxes according to different scenarios.<\/li>\n\n\n\n<li><strong>A neutral and educational approach:<\/strong> Our role is to present you with all the options, along with their <strong>advantages and limitations<\/strong>, without any bias towards any financial product.<\/li>\n\n\n\n<li><strong>Coordination of experts:<\/strong> We act as the conductor between your notary, your tax lawyer, and yourself to guarantee the <strong>minimizing tax costs<\/strong>.<\/li>\n<\/ul>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>FAQ: Your questions about transmission<\/strong><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Q1. Can I give my children as much as I want?<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Yes, but beyond \u20ac100,000 per child and per parent every 15 years, gift tax applies. The key is to use these allowances cyclically.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Q2. What is the tax allowance for grandchildren?<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Each grandparent can give \u20ac31,865 to each grandchild every 15 years. This is an excellent way to make a multigenerational gift-sharing arrangement.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Q3. Who are the forced heirs?<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">These are your children. The law forbids disinheriting them completely. If you have no children, the surviving spouse may be entitled to a quarter of the estate.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Q4. Why is dismemberment preferred by seniors?<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Because it allows you to pass on the future value of an asset while ensuring you can live in it or collect the rent until the end of your days. It&#039;s the tool for peace of mind.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Q5. Is an international succession more complex?<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Absolutely. Depending on European regulations or bilateral agreements, the applicable law may be that of your residence or that of the country where the property is located. <a href=\"https:\/\/balmontconseil.com\/en\/transmission-protection\/\">estate planning<\/a> specificity is then vital.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>Conclusion: Anticipate to better protect<\/strong><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Estate planning is the final step in managing your life. If poorly planned, it can become a source of tension and financial drain. When well orchestrated, it becomes an act of care that ensures the longevity of your legacy and protects your loved ones.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Don&#039;t leave your inheritance to chance or the tax authorities.<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><a href=\"https:\/\/www.google.com\/search?q=https:\/\/balmontconseil.fr\/contact&amp;authuser=4\" target=\"_blank\" rel=\"noopener\">Schedule an appointment with Alexis Sagnier for your Personalized Business Transfer Audit<\/a><\/p>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Key points covered:<\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Mastery of <strong>tools for transferring assets<\/strong> (Donation, SCI, Life insurance).<\/li>\n\n\n\n<li>Importance of\u2019<strong>tax abatement<\/strong> and the ten-year renewal.<\/li>\n\n\n\n<li>Protection of the <strong>surviving spouse<\/strong> and equity between <strong>forced heirs<\/strong>.<\/li>\n\n\n\n<li>Central role of <strong>wealth management advisor<\/strong> and the notary.<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">Specific expertise in <strong>Balmont Conseil<\/strong> in estate planning.<\/p>","protected":false},"excerpt":{"rendered":"<p>\u00ab Alexis, j&rsquo;ai pass\u00e9 ma vie \u00e0 b\u00e2tir ce patrimoine. Aujourd&rsquo;hui, ma hantise est que la moiti\u00e9 disparaisse en droits de succession ou que mes enfants se d\u00e9chirent pour un appartement. Quels<span class=\"excerpt-hellip\"> [\u2026]<\/span><\/p>\n","protected":false},"author":2,"featured_media":0,"parent":67,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"_acf_changed":false,"footnotes":""},"class_list":["post-283","page","type-page","status-publish","hentry"],"acf":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/pages\/283","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/pages"}],"about":[{"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/types\/page"}],"author":[{"embeddable":true,"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/users\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/comments?post=283"}],"version-history":[{"count":2,"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/pages\/283\/revisions"}],"predecessor-version":[{"id":1159,"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/pages\/283\/revisions\/1159"}],"up":[{"embeddable":true,"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/pages\/67"}],"wp:attachment":[{"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/media?parent=283"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}