Darovaním

Darovaním is the act of transferring ownership or rights from a donor to a recipient without payment, typically as a gift. It covers movable objects, real estate, and intangible rights, and rests on the donor’s intention to give and the recipient’s voluntary acceptance.

Creation and formalities vary by jurisdiction. Generally, a donation contract involves the donor’s declaration and the donee’s acceptance. For real estate, formal requirements such as a notarial deed and registration in the land registry are commonly required. Movables may require a written agreement to prove the donation. Some systems allow conditional donations or reservations, such as the donor retaining life enjoyment or the possibility of revocation under specified circumstances.

Effects and taxation also differ by country. The donation transfers ownership to the donee and may create tax liabilities, acquisition costs, or reporting duties for the donee. Many jurisdictions impose gift or stamp taxes, with exemptions or reduced rates for close relatives, charitable institutions, or annual allowances. Debts and encumbrances tied to the donated property may pass to the donee as part of the transfer.

Revocation and limits: Donations can be irrevocable or revocable depending on the contract or law. Revocation may be possible if the donor retains certain rights or if the donee breaches obligations. Some jurisdictions protect creditors and constrain gratuitous transfers in cases of insolvency or fraud.

Typical uses include family gifting, charitable donations, and estate planning or corporate reorganizations. Darovaním is distinct from inheritance (which occurs on death) and from sale (which involves consideration).