A split-gift donation (donation-partage) lets a parent transfer and divide all or part of their estate among their heirs during their lifetime, through a single deed drawn up before a notary. It differs from a simple gift in one particularly valuable respect: it freezes the value of the assets transferred as of the date of the deed.
In practice, if the donor later passes away, the gifted assets are not revalued when calculating the statutory reserved share, unlike what happens with a simple gift. This mechanism strongly limits the risk of disputes between heirs when the estate is settled.
A split-gift donation can cover real estate, securities, or company shares — making it a particularly well-suited tool for passing on family businesses.
It can also be structured to include a spouse (joint split-gift donation) or grandchildren (cross-generational split-gift donation), depending on the family structure and estate-planning goals.
This tool works alongside other wealth and tax planning instruments: our advisors can work with you and your notary to build a transfer strategy suited to your situation.