// definition
Equalisation payment
Soulte in a division of assets
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Short definition
A payment owed by a recipient whose allotted assets exceed their entitlement, used to balance a division of property. In a lifetime business gift divided among children, it can compensate a child who receives no shares. Its financing and tax treatment depend on the transaction.
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Intuition
A recipient receiving the shares may owe a payment to others, creating a financing need when the business is allocated.
Related analyses
Primary sources
- French Civil Code, article 826Equal value of allotted assets and compensation through a soulte.
- French tax administration, share transfers, 10 August 2026Paragraph 340: lifetime gifts divided with an equalisation payment, theoretical entitlements and retention by the actual recipient of the shares.