Donating is an act whereby the donator gives up, in principle irrevocably, the object donated in favour of the donee (recipient). The donor may nevertheless stipulate a right of return of the donated items, either in the case of the prior death of the donee only or in the case of the prior deaths of the donee and her/his descendants. The effect of the right of return will be to resolve all alienation of donated assets and to have these assets come back to the donor, in principle, free and clear of all encumbrances and mortgages.

It should also be noted that a donation may be revoked due to the non-execution of the conditions under which the donation was made, due to ingratitude, and in the event of the arrival of a child/children.

Moreover, donations made between spouses during their marriage are always revocable, unlike donations made in a marriage contract, which in principle may not be revoked.