Donation to the last living person: usefulness and limits in 2026

Updated March 29, 2026 - Donation to the last living person is a classic tool for spousal protection. It makes it possible to improve the rights of the surviving spouse compared to the legal regime alone. But it does not replace a real global heritage strategy, particularly when there is a company, a holding company or children from different unions.

The Service-Public sheet points out that it allows the share received by the surviving spouse upon the death of the other spouse to be increased, within certain limits.

To complete, see Dutreil Pact: conditions and implementation, Family holding and Tax advisor for individuals.

Depending on the family composition, it can offer the spouse more choice regarding inheritance rights, particularly between usufruct and full ownership within certain limits.

• ▸remarriage;
• ▸birth or family recomposition;
• ▸emergence of significant professional assets;
• ▸business transfer in preparation.

• ▸believe that donation to the last living person settles everything;
• ▸do not reread it with the matrimonial regime;
• ▸forget the children of a previous union;
• ▸do not combine this tool with the transfer of the company.

Hayot Expertise Advice: donation to the last living person is useful when it is integrated into a coherent strategy. Isolated, it may be misunderstood or insufficient.

We help managers and families to combine spousal protection, business transfer and overall asset organization.

Quick link: Take stock of your family wealth strategy

In 2026, donation to the last living person remains a relevant protection tool, but it must be reviewed as soon as the family or property situation changes.

Contact: Do you want to check if your donation between spouses is still suitable for your situation? Our firm can help you reread your entire heritage organization. Make an appointment with Hayot Expertise

(Official sources: Service-Public.fr - donation to the last living person, inheritance of the spouse)