You are allowed to transfer assets such as, for example real-estate property, to other persons in your lifetime. Such transfer of assets between living persons may be done for tax reasons or with a view to reducing certain persons’ compulsory share of such assets. In general, this does not have any impact if the assets are transferred to a spouse, a civil solidarity pact partner, children, grandchildren or other persons. If the grandchildren are not of age yet, it is possible to make special arrangements for the administration of the transferred goods in order to prevent the parents from taking care of the transferred asset.

Real estate assets are frequently transferred by an anticipated inheritance. Shares or other heritage assets may also be transferred either through donations or through (partially) onerous contracts or contracts to acquire equity stakes in companies.