Quasi-usufruct in sale transactions

Donations prior to sale enable latent capital gains to be purged, thereby significantly reducing the taxes for the seller. This strategy, aimed at choosing the right timing, is often combined with the creation of a property division. This raises the question of the risk of requalification as an abuse of rights. Sophie CHUPIN, notaire at Althémis Nantes, takes stock of the situation.

This article is only available in French.