{"id":2133884,"date":"2026-09-28T23:00:03","date_gmt":"2026-09-28T21:00:03","guid":{"rendered":"https:\/\/kohenavocats.fr\/2026\/09\/28\/british-give-french-house-children-keep-usufruct-donation-tax-challenge-brexit\/"},"modified":"2026-09-28T23:00:03","modified_gmt":"2026-09-28T21:00:03","slug":"british-give-french-house-children-keep-usufruct-donation-tax-challenge-brexit","status":"publish","type":"post","link":"https:\/\/kohenavocats.fr\/en\/2026\/09\/28\/british-give-french-house-children-keep-usufruct-donation-tax-challenge-brexit\/","title":{"rendered":"Giving Your French House to Your Children While Keeping the Right to Live in It After Brexit: Retained Usufruct, French Gift Tax and Challenging the Bill"},"content":{"rendered":"

You are British, you own a house in France \u2014 a stone farmhouse in the Dordogne, a flat in Lyon, a villa outside Nice \u2014 and you have started thinking about the obvious question: how do your children get the house without you having to move out? Selling now and handing over cash wastes the home you love, doing nothing leaves your children facing a joint inheritance they may quarrel over, and an English will alone does not fix the French tax bill. French law offers a purpose-built answer that British owners use every week: give the house to your children now, but keep the usufruit<\/em>, the usufruct, for yourself. The usufruct is the lifelong right to live in the property or let it and keep the rent, while your children receive the nue-propri\u00e9t\u00e9<\/em>, the bare ownership \u2014 the right that becomes full ownership automatically when the usufruct ends. Brexit changed nothing about this mechanism: any owner of French property, British or otherwise, can use it, and the French gift tax is calculated on the discounted bare-ownership value, which shrinks as you get older. Each child also benefits from a 100,000 euro tax-free allowance that renews every fifteen years, and a donation-partage<\/em>, a gift-sharing deed, lets you divide the estate between all your children in one appointment and freeze the argument before it starts. This article explains which deed puts the arrangement in place and what your retained usufruct means day to day, then works through the tax arithmetic and shows how to challenge a reassessment, a refused allowance or an unfair division.<\/p>\n

I. How can you give your French house to your children and still live in it after Brexit?<\/h2>\n

The short answer is that you sign a gift deed before a French notaire<\/em>, the public officer who alone can authenticate property transfers, transferring the bare ownership to your children while expressly reserving the usufruct to yourself. The children become owners immediately, you stay in the house legally protected, and the tax office values only what the children actually receive. Two kinds of deed do this job, and the choice between them matters for family peace as much as for tax.<\/p>\n

A. Which deed transfers the house to your children while you keep the usufruct?<\/h3>\n

The ordinary tool is the donation entre vifs<\/em>, the lifetime gift. Article 893 of the Civil Code defines the starting point: “La lib\u00e9ralit\u00e9 est l’acte par lequel une personne dispose \u00e0 titre gratuit de tout ou partie de ses biens ou de ses droits au profit d’une autre personne. Il ne peut \u00eatre fait de lib\u00e9ralit\u00e9 que par donation entre vifs ou par testament.” (Article 893, Code civil<\/a>). In plain English, a gift is the act by which a person disposes of property free of charge, and it can only take the form of a lifetime gift or a will. A gift of bare ownership with retained usufruct is therefore a gift of part of your rights \u2014 the ownership stripped of its use \u2014 and it is perfectly valid, provided the deed says so expressly. The second tool, and usually the better one for parents with more than one child, is the donation-partage<\/em>, the gift-sharing deed. Article 1075 of the Civil Code provides: “Toute personne peut faire, entre ses h\u00e9ritiers pr\u00e9somptifs, la distribution et le partage de ses biens et de ses droits. Cet acte peut se faire sous forme de donation-partage ou de testament-partage. Il est soumis aux formalit\u00e9s, conditions et r\u00e8gles prescrites pour les donations entre vifs dans le premier cas et pour les testaments dans le second.” (Article 1075, Code civil<\/a>). In other words, you distribute and share your property among your presumed heirs in a single act. The official service-public guidance confirms the practical effect: the beneficiaries become immediately and definitively owners of the gifted property, and the deed can cover the bare ownership or the usufruct of an asset, the whole of your property or only part of it (Faire une donation-partage, service-public.fr<\/a>). For a British family this is the decisive advantage over a simple will: instead of the children inheriting the house jointly on your death and falling into indivision<\/em>, the joint ownership between heirs in which every decision requires agreement, each child already owns a defined share, and later growth in the property’s value benefits them without reopening the division. Where the English background matters is in the will that usually sits alongside the gift: many British owners combine the lifetime gift with a will choosing English law for the rest of their French succession, a technique explained in our guide to choosing English law for your French house and protecting your children<\/a>.<\/p>\n

Whatever the shape of the gift, the formal requirement is absolute and typically surprises British clients used to English conveyancing. Article 931 of the Civil Code states: “Tous actes portant donation entre vifs seront pass\u00e9s devant notaires dans la forme ordinaire des contrats ; et il en restera minute, sous peine de nullit\u00e9.” (Article 931, Code civil<\/a>). Every lifetime gift must be executed before notaires with a retained original, on pain of nullity \u2014 a private signed agreement, an English deed of gift, or a letter of wishes has no effect on French land. The notaire does far more than witness signatures. Before the appointment, the notaire verifies your legal capacity \u2014 you must be of sound mind, an adult, and legally entitled to dispose of your property, with no upper age limit \u2014 checks the title deeds for charges and mortgages, orders the mandatory technical surveys, confirms which matrimonial regime owns your French house<\/a> so that a married donor does not give away what belongs partly to a spouse, and publishes the transfer at the land registry, the service de publicit\u00e9 fonci\u00e8re<\/em>, which triggers a registration duty on top of the gift tax itself (Faire une donation-partage, service-public.fr<\/a>). Couples can give together through a joint gift-sharing deed, the donation-partage conjonctive<\/em>, covering joint property or each spouse’s personal property, which suits British couples who bought the French house together. And experienced notaires will raise two protective clauses unprompted: the clause de retour<\/em>, the reversion clause allowing you to recover the property if a child dies before you, alongside the automatic statutory right of return where a child dies childless, and the prohibition on giving away the r\u00e9serve h\u00e9r\u00e9ditaire<\/em>, the forced share the law guarantees your children. Article 913 sets the ceiling: “Les lib\u00e9ralit\u00e9s, soit par actes entre vifs, soit par testament, ne pourront exc\u00e9der la moiti\u00e9 des biens du disposant, s’il ne laisse \u00e0 son d\u00e9c\u00e8s qu’un enfant ; le tiers, s’il laisse deux enfants ; le quart, s’il en laisse trois ou un plus grand nombre.” (Article 913, Code civil<\/a>). Gifts and wills combined cannot exceed one half of your estate with one child, one third with two children, or one quarter with three or more. If a gift oversteps that protected share, the disadvantaged heir can bring an action en r\u00e9duction<\/em>, the court action that claws gifts and legacies back into the lawful share \u2014 the official guidance warns expressly that an heir given less than the reserve may challenge the gift-sharing deed on that ground (Faire une donation-partage, service-public.fr<\/a>). In practice, giving the bare ownership of the house equally to all your children while keeping the usufruct rarely threatens the reserve, because every child is treated alike \u2014 but where a previous marriage, a stepchild or an earlier large gift complicates the picture, the notaire must run the arithmetic before anyone signs.<\/p>\n

B. What does keeping the usufruct mean for repairs, rent and daily life?<\/h3>\n

Keeping the usufruct is not a vague promise that you may stay; it is a real property right with a precise legal content, and understanding that content prevents most family disputes. Article 578 of the Civil Code defines it in one sentence: “L’usufruit est le droit de jouir des choses dont un autre a la propri\u00e9t\u00e9, comme le propri\u00e9taire lui-m\u00eame, mais \u00e0 la charge d’en conserver la substance.” (Article 578, Code civil<\/a>). The usufruct is the right to enjoy things owned by another, as the owner would, on condition of preserving their substance. You may therefore live in the house exactly as before, lend it to friends, or let it to holiday tenants and keep every euro of rent \u2014 the fruits<\/em>, the income the property produces \u2014 because the official definition confirms that the usufructuary uses the property and collects its rental income while the bare owners hold only the right to dispose of it (Droits de donation, service-public.fr<\/a>). What you may not do is damage or transform the substance: no demolishing the barn to sell the stone, no converting the house into flats without the bare owners’ agreement, and no selling the full ownership on your own. Symmetrically, your children may sell their bare ownership to a third party if they wish, but the buyer steps into occupied shoes \u2014 nobody pays full price for a house they cannot enter \u2014 and the sale of the complete property, the pleine propri\u00e9t\u00e9<\/em>, requires everyone’s agreement: the usufructuary cannot force the sale without the bare owners, nor the bare owners without the usufructuary (En quoi consiste l’usufruit, service-public.fr<\/a>). That mutual veto is precisely what protects you against eviction: your children cannot sell the roof over your head, bring in a buyer, or move into the spare room against your will, because occupation belongs to you alone until the usufruct ends.<\/p>\n

Money follows the same split between use and structure. Article 605 of the Civil Code provides: “L’usufruitier n’est tenu qu’aux r\u00e9parations d’entretien. Les grosses r\u00e9parations demeurent \u00e0 la charge du propri\u00e9taire, \u00e0 moins qu’elles n’aient \u00e9t\u00e9 occasionn\u00e9es par le d\u00e9faut de r\u00e9parations d’entretien, depuis l’ouverture de l’usufruit ; auquel cas l’usufruitier en est aussi tenu.” (Article 605, Code civil<\/a>). The usufructuary pays only for routine maintenance; structural works remain the bare owner’s burden, unless the structural damage was caused by neglected maintenance since the usufruct began, in which case the usufructuary pays those too. The official guidance translates this into everyday terms: the usufructuary pays the taxe fonci\u00e8re<\/em>, the French local property tax, and the wealth tax on the property where applicable, carries out all maintenance repairs, and insures the occupation, while the bare owners fund the gros-\u0153uvre<\/em>, the structural shell \u2014 walls, roof frame, foundations \u2014 except where decay results from the usufructuary’s neglect (En quoi consiste l’usufruit, service-public.fr<\/a>). Three practical consequences follow for British families. First, budget honestly: keeping the usufruct means continuing to pay the taxe fonci\u00e8re bills, the insurance and the boiler servicing, exactly as an owner-occupier would, so the gift does not move the running costs to the children. Second, agree the big works in writing now: if the roof will need replacing within a decade, decide in the deed or a side agreement who commissions and funds it, because a bare-owning child asked to pay 25,000 euros for a roof over a house they cannot use will feel the arrangement is one-sided. Third, remember that neglect is expensive: a usufructuary who lets gutters rot until the walls crack can be billed for structural repairs and, in extreme cases of abus de jouissance<\/em>, abusive deterioration through damage or lack of maintenance, can lose the usufruct altogether by court order (En quoi consiste l’usufruit, service-public.fr<\/a>). None of this should frighten a careful owner \u2014 it simply means behaving as the good housekeeper the Code expects. When the usufruct ends, normally on the death of the surviving usufructuary, the children consolidate full ownership automatically by operation of law, with no new transfer and no second gift tax on the reunion of title; the official guidance lists the death of the usufructuary first among the events that terminate a usufruct, alongside expiry of an agreed term, merger of both rights in one person, thirty years of non-use, renunciation, total loss of the property and abusive deterioration (En quoi consiste l’usufruit, service-public.fr<\/a>). That automatic consolidation is the quiet elegance of the whole scheme: you protected your old age, the children paid discounted tax years ago, and the house becomes fully theirs without another notaire’s bill for transfer duty.<\/p>\n

II. How much French gift tax will the gift cost and how do you fight an excessive bill after Brexit?<\/h2>\n

British owners often assume that living in the United Kingdom, or holding a British passport, softens the French tax on a French gift. It does not. The French house is taxed in France under French rules regardless of Brexit, but those rules are far more generous than most British families expect once the age discount, the per-child allowance and the fifteen-year clock are combined. The danger lies elsewhere: an inflated valuation by the tax office, an allowance wrongly refused, or a sibling who considers the division unfair. Each has a remedy, but each remedy has a procedure and a deadline.<\/p>\n

A. How does your age cut the taxable value and which allowances apply to each child?<\/h3>\n

The starting point is territoriality, and it catches every British donor. Article 750 ter of the General Tax Code provides that “Sont soumis aux droits de mutation \u00e0 titre gratuit”, and its second head expressly catches “Les biens meubles et immeubles, que ces derniers soient poss\u00e9d\u00e9s directement ou indirectement, situ\u00e9s en France”, going on to list French public funds, trust assets, debts and French securities \u2014 so a French house is fully taxable in France even where the donor was not fiscally domiciled there (Article 750 ter, Code g\u00e9n\u00e9ral des imp\u00f4ts<\/a>). Because your house stands on French soil, the gift is fully taxable in France whether you live in Kent or in the Dordogne, and whether you are resident, second-home owner or already back in Britain. The United Kingdom may add its own inheritance-tax analysis if you remain domiciled there \u2014 British readers should check the official British rules on gifts and inheritance tax (How Inheritance Tax works: gifts, gov.uk<\/a>) \u2014 but on the French side the computation below applies to everyone.<\/p>\n

The computation has three steps, and the official Droits de donation<\/em> guide confirms each of them: value the gift, deduct the allowances, apply the rate scale (Droits de donation, service-public.fr<\/a>). Step one is where the usufruct earns its keep. Article 669 of the General Tax Code values the bare ownership and the usufruct as a fraction of the full value according to the usufructuary’s age: “I. \u2013 Pour la liquidation des droits d’enregistrement et de la taxe de publicit\u00e9 fonci\u00e8re, la valeur de la nue-propri\u00e9t\u00e9 et de l’usufruit est d\u00e9termin\u00e9e par une quotit\u00e9 de la valeur de la propri\u00e9t\u00e9 enti\u00e8re, conform\u00e9ment au bar\u00e8me ci-apr\u00e8s”, followed by the table \u2014 under 21, usufruct 90 percent and bare ownership 10 percent; under 31, 80 and 20; under 41, 70 and 30; under 51, 60 and 40; under 61, 50 and 50; under 71, 40 and 60; under 81, 30 and 70; under 91, 20 and 80; over 91, 10 and 90 \u2014 with fixed-term usufruct valued at 23 percent of full value per ten-year period (Article 669, Code g\u00e9n\u00e9ral des imp\u00f4ts<\/a>). Only usufructs open on the day of the transfer count. The message for British donors is concrete: give at 62 and only half the house is taxed; give at 73 and 60 percent is taxed; give at 82 and 70 percent is taxed. The official simulator applies exactly this scale to the donor’s age on the day of the gift (Droits de donation, service-public.fr<\/a>). Step two is the allowance. Article 779 of the General Tax Code grants “un abattement de 100 000 \u20ac sur la part de chacun des ascendants et sur la part de chacun des enfants vivants ou repr\u00e9sent\u00e9s par suite de pr\u00e9d\u00e9c\u00e8s ou de renonciation” (Article 779, Code g\u00e9n\u00e9ral des imp\u00f4ts<\/a>) \u2014 a 100,000 euro allowance on each living child’s share, or their representatives’ shares. A disabled child cumulates a further 159,325 euro allowance. Step three is the progressive scale in the direct line under Article 777: 5 percent up to 8,072 euros, 10 percent to 12,109, 15 percent to 15,932, 20 percent to 552,324, then 30, 40 and 45 percent above (Article 777, Code g\u00e9n\u00e9ral des imp\u00f4ts<\/a>). Take a worked example. A 70-year-old British widow gives a 400,000 euro Dordogne house in bare ownership to her two children equally. The bare ownership is worth 60 percent, or 240,000 euros \u2014 120,000 per child. Each deducts the 100,000 euro allowance, leaving 20,000 taxable per child. The scale charges roughly 2,194 euros per child: 5 percent on the first 8,072, 10 percent on the slice to 12,109, 15 percent to 15,932 and 20 percent on the remainder. Under 4,500 euros of gift tax to move a 400,000 euro house to the next generation, plus the notaire’s regulated fees \u2014 calculated on the full-ownership value on a sliding scale from about 5.8 percent on the first 6,500 euros down to about 1.2 percent above 60,000 euros \u2014 and the land-registry duty (Faire une donation-partage, service-public.fr<\/a>). Had she given the full ownership instead, each child’s 200,000 euro share minus 100,000 would have left 100,000 taxable and roughly 18,200 euros of tax per child: the retained usufruct saves the family tens of thousands.<\/p>\n

The final lever is time. Article 784 of the General Tax Code requires every gift deed and every succession declaration to disclose earlier gifts, and provides that earlier gifts are aggregated with the new one “\u00e0 l’exception de celles pass\u00e9es depuis plus de quinze ans” \u2014 except those made more than fifteen years earlier \u2014 while allowances already used on those recent gifts count against the new computation: “Pour le calcul des abattements et r\u00e9ductions \u00e9dict\u00e9s par les articles 779 , 790 B , 790 D , 790 E et 790 F il est tenu compte des abattements et des r\u00e9ductions effectu\u00e9s sur les donations ant\u00e9rieures vis\u00e9es au deuxi\u00e8me alin\u00e9a consenties par la m\u00eame personne.” (Article 784, Code g\u00e9n\u00e9ral des imp\u00f4ts<\/a>). In practice the allowance clock resets every fifteen years: a British couple who give bare-ownership shares to their children, wait fifteen years, then give again \u2014 or give the remaining usufruct, or a second property \u2014 can use the 100,000 euro allowance afresh. Families with several children and a valuable house therefore often stage the transmission: a first gift-sharing deed now, a top-up gift after the fifteen-year window, each within allowances. Two warnings close this arithmetic. First, the valuation date is the deed date, so instruct the notaire to document the market value with comparable sales on the file; an undocumented round figure invites the reassessment described below. Second, the allowance belongs to each parent separately: where both parents join the gift-sharing deed, each child can receive up to 100,000 euros from each parent tax-free, doubling the shelter \u2014 one more reason for British couples to give conjunctively rather than leaving one spouse to act alone.<\/p>\n

B. How do you challenge a reassessment, a refused allowance or an unfair sharing of the gift?<\/h3>\n

Disputes about these gifts fall into two very different courts, and confusing them wastes months. Tax disputes go to the tax administration and then the administrative courts; family disputes about fairness go to the civil courts. Take the tax fight first, because it is the most common: the property is declared at 400,000 euros, the tax office replies that comparable Dordogne farmhouses sell at 480,000, and a proposition de rectification<\/em>, a proposed reassessment, arrives with tens of thousands of extra duty. Article L57 of the Tax Procedure Book frames that moment: “L’administration adresse au contribuable une proposition de rectification qui doit \u00eatre motiv\u00e9e de mani\u00e8re \u00e0 lui permettre de formuler ses observations ou de faire conna\u00eetre son acceptation.” (Article L57, Livre des proc\u00e9dures fiscales<\/a>). The administration must send a reasoned proposal allowing you to comment or accept \u2014 and “reasoned” is your first line of defence. A reassessment that merely asserts a higher figure, without dated comparable sales of similar properties, fails that test. Respond within the stated deadline with your own evidence: the notaire’s valuation file, dated sales of genuinely comparable houses \u2014 same commune or hamlet, same condition, same outbuildings \u2014 and, where the gap is large, an independent expert valuation. If the administration maintains the charge and issues the collection notice, the next step is compulsory and often missed by non-resident Britons who write directly to a judge. Article R*190-1 of the Tax Procedure Book provides: “Le contribuable qui d\u00e9sire contester tout ou partie d’un imp\u00f4t qui le concerne doit d’abord adresser une r\u00e9clamation au service territorial, selon le cas, de la direction g\u00e9n\u00e9rale des finances publiques ou de la direction g\u00e9n\u00e9rale des douanes et droits indirects dont d\u00e9pend le lieu de l’imposition.” (Article R*190-1, Livre des proc\u00e9dures fiscales<\/a>). You must first complain to the competent tax office \u2014 and for registration-duty disputes about a property’s market value, the same article directs the claim to the office where the property sits, which for a British donor means the French office covering the house, not an office in the United Kingdom. That prior complaint has a guillotine deadline. Article R*196-1 states: “Pour \u00eatre recevables, les r\u00e9clamations relatives aux imp\u00f4ts autres que les imp\u00f4ts directs locaux et les taxes annexes \u00e0 ces imp\u00f4ts, doivent \u00eatre pr\u00e9sent\u00e9es \u00e0 l’administration au plus tard le 31 d\u00e9cembre de la deuxi\u00e8me ann\u00e9e suivant celle, selon le cas : a) De la mise en recouvrement du r\u00f4le ou de la notification d’un avis de mise en recouvrement” (Article R*196-1, Livre des proc\u00e9dures fiscales<\/a>). Miss the 31 December of the second year after the collection notice and the claim is inadmissible, however strong the valuation argument. Only after an express or implied rejection may you seize the tribunal administratif<\/em>, the administrative court, which will appoint its own expert if the valuation duel persists. The same route serves a refused allowance or a wrong rate: allowance consumed by a gift made twelve years ago, representation wrongly denied after a child’s predecease, disabled person’s additional allowance overlooked \u2014 each is challenged by prior complaint then court, with the deed, the family record book and the medical evidence attached.<\/p>\n

The civil fight is different in nature and forum. A child left out of the gift-sharing deed, or given a conspicuously smaller lot, does not complain to the tax office but sues brothers and sisters before the tribunal judiciaire<\/em>, the civil court, in an action for reduction to restore the forced share, exactly as the official guidance describes: where the property outside the deed cannot make up the reserve, the heir may challenge the deed through the action en r\u00e9duction<\/em> (Faire une donation-partage, service-public.fr<\/a>). The official guidance also notes the preventive answer: a reserved heir may waive in advance the right to challenge a gift that would deprive them of their share, through a pacte successoral<\/em>, a succession pact signed before two notaires with strict formalities (Faire une donation-partage, service-public.fr<\/a>). British families with children from different relationships use this pact to buy certainty at the price of transparency. Annulment of the gift itself is narrower: the guidance lists non-performance of the obligations written into the deed \u2014 typically the charges imposed on a donee, such as paying a sum to a sibling or maintaining the property \u2014 as a ground for revocation, which is why notaires draft those charges sparingly and precisely (Faire une donation-partage, service-public.fr<\/a>). Three practical habits keep you out of both courts. First, keep the valuation file: the notaire’s comparables, the diagnostics, photographs of defects that justify a discount \u2014 the reassessment you can document against is the reassessment you win. Second, diary the fifteen-year clock and the complaint deadlines from the day of each deed, and keep every deed number, so a later allowance claim never fails for want of proof. Third, tell all the children the plan at the notaire’s table rather than letting one discover the deed years later; most reduction actions are born of surprise, not of arithmetic, and a gift-sharing deed signed with everyone present, explained in English as well as French, is the cheapest litigation insurance a British family can buy.<\/p>\n

Conclusion<\/h2>\n

Giving your French house to your children while keeping the usufruct is the closest French law comes to having your cake and eating it: the children own the future, you keep the present, and the tax is levied on the discounted bare ownership with a 100,000 euro allowance per parent per child, renewable every fifteen years. The mechanism survived Brexit untouched, because it belongs to French civil and tax law, not to European residence rights \u2014 the only Brexit-sensitive companion is the will and the choice of applicable law that should sit alongside the gift. Get the deed right, with a notaire, equal shares and the reserve respected; live the usufruct properly, maintaining the house and paying its running taxes; value honestly with comparables on file; and if the administration overvalues the house or a sibling cries foul, answer through the proper channel \u2014 reasoned observations, prior complaint to the office where the property sits before the second-year deadline, then the court with jurisdiction. Done in that order, the Dordogne farmhouse, the Lyon flat or the Nice villa passes to the next generation in your lifetime, at a fraction of the full-ownership tax, with you still holding the keys.<\/p>\n","protected":false},"excerpt":{"rendered":"

Give your French house to your children and keep the usufruct: deeds, age discount, allowances, the 15-year clock and how to challenge the bill.<\/p>\n","protected":false},"author":251031309,"featured_media":16522,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_kj_source_type":"","_kj_official_id":"","_kj_official_url":"","_kj_judilibre_id":"","_kj_jur":"","_kj_lieu":"","_kj_chambre":"","_kj_rg":"","_kj_date":"","activitypub_content_warning":"","activitypub_content_visibility":"","activitypub_max_image_attachments":4,"activitypub_interaction_policy_quote":"anyone","activitypub_status":"federated","footnotes":""},"categories":[80312,80314],"tags":[],"class_list":["post-2133884","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-british-desk","category-decryptage"],"yoast_head":"\nGiving Your French House to Your Children While Keeping the Right to Live in It After Brexit: Retained Usufruct, French Gift Tax and Challenging the Bill - 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