The proportion of nursing staff has continued to rise in recent decades. Given the increasing life expectancy, the phenomenon is not surprising. According to one Study published by the Department of Research, Studies, Evaluation and Statistics (Drees) In February 2023, 9.3 million people regularly provide assistance to a loved one with a disability or loss of autonomy.
It is often natural for a child, a daughter-in-law, a nephew, a friend or a neighbor to support a loved one in difficulty by helping them around the house, giving them moral support, providing regular care, helping them travel or even helping them absorbs itself. Without these caregivers, many people who lose their independence would no longer be able to live in their homes. And all these gestures also have economic value.
When caring relatives act selflessly, out of affection or in a spirit of family solidarityTheir contribution to society is estimated by the Laboratory of Economics and Management of Health Organizations at the University of Paris-Dauphine at 11 billion euros per year (estimate within the share study from 2018).
It is not expected that the services provided will ever be compensated. However, as the recipient of this valuable help, you may want to reward them at some point. A “Remunerated generosity” can be used for this purpose, be it a gift during your lifetime or a legacy that takes effect after your death. Your gesture can refer to a sum of money, a painting, a piece of jewelry, etc. and even a property. Provided that the services provided correspond to the value of the assets given or bequeathed…
From a tax perspective, the law is very interesting. Since the remuneration does not involve donations, paid donations escape tax. A significant advantage if the carer is not a family member – according to the French Nursing Association, this would be the case for 20% of carers. In fact, in this case, remunerative generosity makes it possible to avoid taxation (through gift or inheritance tax) of up to 60% of the given value.
Justify services provided
“In a sense it is a false donation or bequest because there was something in return: you are paying the carer for the work done. For this reason it largely evades the liberal regime.explains Me Marlène Thebault, notary in Mauges-sur-Loire (Maine-et-Loire). “For example, the inheritance or gift reduction regulation does not apply even if the heirs believe that their rights have been violated.” The satisfied guardian does not have to give anything back [à la mort de la personne aidée] »She explains.
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