Aller au contenu principal

Algeria hiba (donation) parent-child 2026: absolute guide (sharia, Family Code, tax, diaspora)

Expert panel — Family Code (Law 84-11), CIDTA, Registration Code.

Expert panel — Family Code (Law 84-11), CIDTA, Registration Code.

1. Legal & religious framework

Family Code + Maliki sharia.

Methodology: official sources.

2. 5 validity conditions

Capable donor, accepting donee, precise good, delivery (qabd), donative intent.

3. 4 types of hiba

Pure, with usufruct, life estate, with charge.

4. Reserved shares limit

Fara'id sharia, action for reduction.

5. Taxation + dismemberment

3% + usufruct/NP scale.

6. Notarial procedure

Steps and documents.

7. Six practical cases

Resident + diaspora.

8. Revocation & disputes

Ingratitude + charge default.

9. Diaspora + 1999 treaty

Territoriality, French recognition.

10. Outlook + FAQ + sources

16 comprehensive Q&As.

FAQ

Irrevocable?

Yes in principle.

Oral hiba?

No for real estate.

Tax rate?

3% direct line.

With usufruct?

Yes, tax savings.

Unequal to children?

Possible but risky.

Reserved shares?

Sharia fara'id (2:1).

Ingratitude revocation?

Yes (art. 209).

Others' consent?

Not legally required but recommended.

To minor?

Yes via legal guardian.

Future good?

No, must exist.

Consult a notary for a hiba