Quasi-usufruct: benefits and drawbacks
Quasi-usufruct offers flexibility but raises specific legal, tax and succession issues that must be documented carefully.
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.
Quasi-usufruct: benefits and drawbacks
Updated March 2026 - Quasi-usufruct allows the usufructuary to use consumable assets, subject to a restitution duty later on. That flexibility comes with documentation and succession risks.
See also split ownership explained, bare ownership and usufruct to optimize property and can heirs know the beneficiary of a life insurance contract.
Main point
The real issue is not the mechanism itself, but whether the restitution debt is properly framed and documented.
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Conclusion
Quasi-usufruct works when its legal trace is clear from day one.
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Article written by Samuel HAYOT
Chartered Accountant, registered with the Institute of Chartered Accountants.
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