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In brief
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Duration: Statement — 15 minutes
Cost: Free below threshold; donation rights beyond threshold
Possible online

Who this guide is for

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  • You if you want to give money to your child/grandchild
  • You if you have received a family donation and have to report it
  • You if you want to understand thresholds and taxation

To be prepared in advance

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  • The amount of the donation and the identity of the beneficiary (relations)
  • History of previous donations/successions (for quota)
  • An impots.gouv.fr account for reporting

Step-by-step procedure

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  1. 1Check thresholds: parent → child — 100 000 € all 15 years without tax; grandparent → grandchild — 31 865 €; other — lower thresholds. The quota is renewed every 15 years.
  2. 2For an amount below the threshold — manual donation without tax. It is sufficient to report it to the tax authorities (form 2735), even below the threshold (for registration in the quota).
  3. 3Declaration: on impots.gouv.fr or on paper (2735). Indicate amount, date, donor/recipient identity. To be made at the time of donation or at the time of discovery (following a tax request).
  4. 4For an amount above the threshold — donation fees paid by the beneficiary (progressive scale, as succession). Partial payment possible or by the donor for him.
  5. 5Payment of donation: to the beneficiary's account (transfer), cheque, cash. Evidence — taken.
  6. 6Exempt family gift in case of present use (donation "pocket money" — but limits). For savings — donation with possible condition of use.
  7. 7Succession and donations: In an estate, the amount of previous donations (below 15 years) is reinstated into the estate. Thresholds are taken into account.
  8. 8For the main residence: donation to buy a dwelling — possible with dismemberment (usufruct/nu-property), optimizes taxation.
  9. 9Notary: for complex donations (real estate, large sums) — via notary. For simple hand donations — directly.

Common mistakes

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  • Do not report a gift by thinking "little" — all manual donations are to be reported.
  • Exceeding the quota without paying the duties — tax fines.
  • Do not wait for the renewal of the 15 years — the quota accumulates.
  • Make a gift without proof (cash) — difficult to prove.
  • Consolidate manual donation and notarized donation (for real estate).

Official sources

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Show sources in this section

Useful links

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Property donation taxIncome tax return

Important remark

Donation thresholds change every 15 years. This information is indicative — for your donation, use impots.gouv.fr.

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