A ‘gift on account of death’ (donatio mortis causa)
is a gift of personal property. It is given by a donor who is
expecting to die. It is effective only if the donor dies. It
automatically lapses if the donor recovers. The donor can change
his mind, and revoke the gift. It is neither a gift between the
living (inter-vivos) nor a legacy.
It applies to personal property (TSEM6007) only- never to
real property (TSEM6006).
