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Providing for gifts and donations in a notarial instrument In our affluent society we make gifts almost daily, usually of things that are handed over in person such as money or tangible objects. A gift that is to take effect only after the death of the donor should be recorded in a notarial instrument. However, a notarial instrument is also advisable for other gifts, since it provides proof for the tax authorities or third parties that the gift has indeed been made. |
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