A legacy is a gift made by testament. It can be all of your estate (universal legacy), or simply a sum of money or material gift (specific legacy). You retain the use of the item concerned.
It is through the terms of a testament that all or part of someone’s assets are passed to one or more people after the person dies.
If you wish to make a legacy please either contact your notary or the Foundation who will put you in contact with its notary.
All legacies to a Foundation recognized as a public utility are entirely exempt from inheritance tax.