Donation-partage explained
Definition, tax logic, valuation and family balance: how a French donation-partage works, especially for business shares.
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.
Donation-partage explained
Updated March 2026 - A donation-partage is a lifetime transfer-and-allocation tool used to organise family succession in advance.
See also donation-partage drawbacks, family business transfer and our Dutreil example.
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Conclusion
The tool is powerful when it serves a clear project and weak when it is launched without valuation discipline.
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Article written by Samuel HAYOT
Chartered Accountant, registered with the Institute of Chartered Accountants.
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