Can housing a child at a low price be considered a gift to be considered in the inheritance?

Service-Public.fr replies:

The court considers that the fact of housing his child at a reduced price is not automatically qualified as a gift and that it is not then mandatory to include him in the estate.

In this case, the Court of Appeal considers that the occupation of the property by the son in exchange for a rent lower than the market price constitutes an indirect gift, because renting this property at the market price would have enabled the father to become richer. Failing to rent it out, the father acted “with a desire to gratify his son, thereby characterizing a liberal intention.” The son is appealing for cassation.

The Court of Cassation quashes and quashes the judgment of the Court of Appeal. For her, gifts can be brought back into the estate, and shared at the request of other heirs, only if they have impoverished the donor.

While this benefit has impoverished the father, it remains to be proven that he intended to make a gift to his son and that he not only provided him with essential assistance. Without proof, there is no gift and nothing can be claimed.

If the indirect gift is proven, it will be taken into account in the calculation of the share of the different heirs and the beneficiary will have to pay inheritance tax.