Last-surviving-spouse donation: benefits and limits in 2026
What does a French last-surviving-spouse donation do in 2026, and when should it be reviewed?
Expert note: This article was written by our chartered accountancy firm. Information is current as of 2026. For a personalised review of your situation, contact us.
Last-surviving-spouse donation: benefits and limits in 2026
Updated March 29, 2026 - A donation between spouses can strengthen the surviving spouse's position, but it should be reviewed whenever family or business circumstances change.
See also Dutreil pact conditions, family holding company and tax advisor for individuals.
Acces direct : Review your family wealth strategy
Article written by Samuel HAYOT
Chartered Accountant, registered with the Institute of Chartered Accountants.
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