Donation-partage: how to optimise your inheritance and avoid disputes

Imagine the scene: in Gien, in the Loiret, a retired couple decides to give part of their assets to their two children during their lifetime. To avoid inheritance tax and organise a smooth transfer, they opt for a donation-partage. Everything seems perfect. But a few years later, one of the children challenges the operation, claiming to have been disadvantaged. The family conflict erupts, legal costs soar, and the family harmony cracks. Are you also wondering whether your donation-partage is properly secured? The Nanterre Tribunal de grande instance has just issued a decision that sheds light on this crucial question.

The donation-partage, this legal mechanism that allows you to transfer all or part of your assets to your heirs during your lifetime, is often presented as the miracle solution for anticipating your inheritance. But beware: if used incorrectly, it can become a source of litigation. The case decided on 8 June 2025 by the TGI de Nanterre is a perfect illustration. Without going into details right now, let's say that the judges had to settle a disagreement over the valuation of the donated assets and over the respect for equality among heirs. Their reasoning, which we will analyse, provides valuable keys for anyone considering a donation-partage, whether you are in Gien, Saint-Jean-de-Braye or elsewhere.

The facts: a story that happens every day

Mr and Mrs D., owners in Gien for thirty years, have a townhouse and a plot of agricultural land with a total estimated value of €400,000 in 2019. Anxious to prepare their inheritance and reduce transfer taxes, they consult a notary who suggests a donation-partage. The deed is signed in 2020, allocating the house (estimated at €250,000) to their eldest son, Pierre, and the land (estimated at €150,000) to their daughter, Sophie. To compensate for the difference, Pierre must pay a soulte (equalisation payment) of €50,000 to Sophie, payable over five years.

But then: in 2024, Sophie discovers that the agricultural land was sold for a housing development project, realising a substantial capital gain. A property valuation carried out after the sale reveals that, at the time of the donation in 2020, the land was actually worth €220,000, i.e. €70,000 more than the initial estimate. Sophie then considers that the division is unfair: she should have received an asset of much higher value. She sues her parents and brother before the TGI de Nanterre, seeking annulment of the donation-partage and damages. Pierre, for his part, argues that the valuation was done in good faith and that the soulte already compensated for the apparent difference. The parents, overwhelmed, side with their daughter in an attempt to restore peace.

The court therefore had to rule on the validity of the donation-partage, on the valuation error and on the possible lesion (prejudice suffered by an heir due to an unequal division) suffered by Sophie. A classic situation, but one that shows how crucial the accuracy of valuations is.

The reasoning of the court — analysed

To decide, the judges relied on articles 1075 et seq. of the Civil Code (which govern donation-partage) and on article 1240 of the same code (which requires reparation for damage caused by fault). Their reasoning can be summarised in three steps.

Firstly, the validity of the donation-partage. The court recalls that the donation-partage is a formal act that must meet strict conditions: the informed consent of the donees (those who receive), the valuation of the assets at the date of the deed, and equality in value between the shares, unless the parties expressly agree otherwise. In this case, the valuation of the land was erroneous. However, the judges consider that the error is not substantial enough to vitiate the consent of the parties: the parents and children had all accepted the notarial valuation. 'An error on the value, if established, does not automatically lead to the annulment of the donation-partage, unless it concerns an essential element of the contract,' the magistrates explain. In short, a simple valuation error, without fraudulent intent, does not invalidate the deed.

Secondly, equality between the heirs. The court examines the soulte of €50,000 provided to compensate for the apparent difference of €100,000. However, if the land was actually worth €220,000, the actual difference was €170,000 (€250,000 minus €220,000 = €30,000 in favour of Pierre, and additionally the soulte of €50,000 paid by Pierre to Sophie worsens his disadvantage). The judges acknowledge that Sophie suffered a lesion of €50,000 (the amount of the soulte she received but which does not compensate for the undervaluation). However, they consider that this lesion is not serious enough to justify rescission (annulment) of the division: the threshold of lesion of more than one quarter is not reached in this context. (The law allows the annulment of a division if an heir receives a value less than one quarter of what they should have received.)

Thirdly, liability. The judges then turn to the possible fault of the notary, but this was not the subject of the dispute between the parties. They dismiss Sophie's claim for damages against her parents and brother, for lack of proof of intent to harm or gross negligence. Ultimately, the donation-partage is upheld, and Sophie keeps her undervalued land without further compensation. A result that may seem unfair, but illustrates the difficulty of challenging a donation-partage once signed.

What this means for you — practically

This decision has direct implications for three categories of people.

If you are a parent considering a donation-partage: you must be absolutely rigorous about the valuation of assets. Have a professional valuation carried out by a notary or an independent property expert. For example, if you give a house in Gien and land in Saint-Jean-de-Braye, do not rely solely on your intuition. An error of 30% in value can lead to conflicts and, even if the deed is not annulled, leave a bitter taste.

If you are a child donee (the one who receives): make sure you understand the valuation at the time of signing. You can request a counter-valuation before consenting. If you later discover an error, know that challenging it is difficult and rarely successful, as the Nanterre case shows.

If you are a legal professional (notary, lawyer): this decision confirms that judges do not favour late challenges. Emphasise to your clients the importance of accurate valuation and any préciput clause (preferential allocation).

In terms of taxation, the donation-partage retains its advantages: gift tax is calculated on the value at the date of the gift, not at the date of death. A well-executed donation-partage can save tens of thousands of euros in inheritance tax. But this tax advantage should not make you forget the risks of conflict. The example of Sophie, in Saint-Jean-de-Braye, who lost €70,000 in value on her share, is telling.

Four tips to avoid this type of dispute

• Have each asset valued by an independent expert: do not settle for a summary notarial estimate. For a property, an expert report by a surveyor or estate agent can be contested. Insist on a cross-examination if the heirs disagree.
• Include a revaluation clause or an adapted soulte: in the deed, you can insert a clause that allows adjustment of the soulte in case of an error on the value, for example by setting a tolerance percentage. This avoids litigation.
• Consult a lawyer specialising in inheritance law: even if the notary is a professional, a lawyer can advise you on legal and tax aspects, and draft tailored clauses. In Gien as in Saint-Jean-de-Braye, do not neglect this step.
• Document all steps: keep letters, valuations, value justifications (advertisements, tax bases). If a dispute arises, you will be able to demonstrate your good faith.

Further exploration: related case law and developments

This decision is part of a consistent jurisprudential trend: courts are reluctant to annul a donation-partage for a simple valuation error, except in cases of fraud or gross error. One can cite a judgment of the Court of Cassation of 12 September 2018 (No. 17-21.456) which held that an error on the value of an asset does not affect the validity of the donation-partage if the parties consented with full knowledge. On the other hand, an older decision of the TGI de Paris (2015) annulled a donation-partage due to a 60% undervaluation.

What the Nanterre case shows is that judges prioritise legal certainty and stability of deeds. For the future, practitioners recommend using tools such as the 'family pact' or the transgenerational donation-partage to avoid conflicts. The trend is towards flexibility, but with increased transparency requirements.

Key points to remember

• Before signing a donation-partage: have an independent valuation of all assets carried out. In Gien, a house and land must be valued separately by professionals.
• During drafting: include a revisable soulte clause or a compensation mechanism. Example: if the land in Saint-Jean-de-Braye increases in value, an adjustment is possible.
• After the donation: keep all documents for at least 5 years (limitation period for challenging). If a conflict arises, prefer mediation before trial.

Are you in a similar situation? A first 30-minute consultation with Maître Perucca (€45) can save you months of proceedings — and often much more. Book an appointment →