French Gift Tax: What Foreign Families Should Know
- 23 mai
- 10 min de lecture
French gift tax (droits de donation) matters as soon as a family gives French property, French company shares, cash, securities or valuable movable assets during lifetime. For foreign families, the difficulty is rarely the idea of giving. It is knowing when France can tax the gift, which allowance applies, whether a notaire is mandatory and how the gift will affect a future succession.
This guide explains the main French gift tax rules in plain English for non-resident parents, children abroad, international couples and families with French real estate. The figures below reflect official 2026 public guidance, but your notaire will confirm the calculation for the deed and the family history of previous gifts.
FrenchNotaires can match you free of charge with a bilingual notaire, usually within about 48 hours, for advice on gifts, property transfers and cross-border family planning. If a French property is involved, your notaire can also coordinate the deed, tax collection and land registry formalities.
In this guide
What French gift tax is
French gift tax is the tax due when a person transfers an asset to another person during their lifetime without receiving equivalent payment in return. The person giving is the donateur (donor). The person receiving is the donataire (donee).
Under French civil law, a donation is normally an immediate and irrevocable transfer. This is why it should not be treated as a casual administrative step. Once a valid gift is completed, the asset generally belongs to the recipient, although the deed may include carefully drafted clauses such as a right of return, conditions or a reservation of usufruct.
For tax purposes, France starts with the value of the asset given, deducts any available allowance, then applies a rate or progressive scale according to the relationship between the donor and the recipient. The calculation can be straightforward for a first parent-to-child cash gift. It becomes more technical where there have been previous gifts, a split between usufruit (usufruct) and nue-propriété (bare ownership), foreign residence, adopted children or a gift to someone outside the family.
The central point for foreign families is this: a gift that feels private or informal in your country may still need French tax reporting, and a gift of French real estate almost always requires a French notarial deed.
When France can tax a gift
French gift tax exposure depends on several connecting factors. In practice, you should ask a notaire or tax adviser to check the exact position if the donor, recipient or asset is outside France.
France will usually be concerned where the asset is located in France, especially French real estate. A house, apartment, land or French real property right normally requires a French deed and French tax registration, even if both donor and recipient live abroad.
France may also have taxing rights where the donor or recipient is French tax resident, subject to the detailed rules of the French Tax Code and any applicable international convention. Gift tax treaties are less common than income tax treaties, so you should not assume that your home-country tax treaty automatically removes French gift tax.
Typical cross-border examples include:
a British parent living in the UK gives bare ownership of a holiday home in Dordogne to adult children;
an American child receives French securities or French real estate from a parent abroad;
a French tax resident gives cash to children who live in Canada or Australia;
an international couple wants to transfer a share of a French home between spouses or civil partners.
Each case needs a residence, asset and family-law analysis before tax is calculated.
Main French gift tax allowances in 2026
The key allowance is an abattement. It reduces the taxable base before rates are applied. Official 2026 guidance confirms that the allowance applies to gifts from the same donor to the same recipient over a 15-year period. If you use an allowance today, it is generally not fully available again between the same two people until the 15-year period has passed.
Recipient | Main allowance | Practical note |
Child or ascendant | 100,000 euros | Applies per donor and per recipient. Each parent can give to each child. |
Grandchild | 31,865 euros | Separate from the parent-child allowance. Representation rules may change the analysis. |
Great-grandchild | 5,310 euros | Often relevant for multi-generation planning. |
Spouse or PACS partner | 80,724 euros | PACS allowance can be challenged if the PACS ends too soon, except in specific cases. |
Brother or sister | 15,932 euros | Rates are much higher than direct-line rates. |
Nephew or niece | 7,967 euros | Representation can sometimes alter the allowance. |
Disabled recipient | 159,325 euros specific allowance | Can be combined with another allowance if conditions are met. |
For a couple with two children, the parent-child allowance can be powerful. Each parent may give each child up to 100,000 euros free of French gift tax, subject to the 15-year refresh rule. In a simple family with two parents and two children, that can represent up to 400,000 euros of allowances across all parent-child pairs, if no previous gifts have used them.
Allowances are not the same as exemptions. A gift can be fully covered by an allowance, partly covered, or not covered at all. If the recipient is unrelated, French gift tax can quickly become expensive because there may be no ordinary family allowance and the rate can reach 60%.
French gift tax rates
Once allowances have been deducted, French gift tax rates depend on the relationship between the donor and the recipient.
Direct line gifts
For gifts to children, grandchildren, great-grandchildren or ascendants, the progressive scale on the taxable amount after allowance is:
Taxable slice after allowance | Rate |
Up to 8,072 euros | 5% |
8,073 to 12,109 euros | 10% |
12,110 to 15,932 euros | 15% |
15,933 to 552,324 euros | 20% |
552,325 to 902,838 euros | 30% |
902,839 to 1,805,677 euros | 40% |
Over 1,805,677 euros | 45% |
Spouses and PACS partners use a similar progressive scale, but the slice from 8,073 to 15,932 euros is taxed at 10%, and the slice from 15,933 to 31,865 euros is taxed at 15% before the 20% band begins.
Collateral relatives and unrelated people
French tax is much heavier outside the direct family line. Gifts between brothers and sisters are taxed at 35% up to 24,430 euros of taxable amount and 45% above that. Gifts to nephews and nieces are generally taxed at 55% after allowance. Gifts between relatives beyond the fourth degree and unrelated people are generally taxed at 60%.
This is why a foreign family should avoid transferring French assets informally to friends, unmarried partners or distant relatives before a notaire has reviewed the consequences. A transfer that looks emotionally simple may be fiscally inefficient.
Cash gifts, manual gifts and online declaration
A don manuel (manual gift) is a gift made by physical or practical delivery, such as money transferred from one bank account to another, jewellery, a car or certain securities. It does not work for French real estate.
French tax guidance states that manual gifts must be declared by the recipient, even where no tax is due because an allowance or exemption covers the gift. From 1 January 2026, impots.gouv.fr indicates that manual gifts and gifts of money must generally be declared online through the recipient's secure French tax account, except where an exception applies.
There is also a specific exemption for certain family gifts of money, often called dons familiaux de sommes d'argent. Official guidance refers to a limit of 31,865 euros, renewable every 15 years, where conditions are met. In broad terms, the donor must be under 80 on the day of the gift and the recipient must be an adult or emancipated minor, with eligible family relationships. This exemption can sometimes be combined with the ordinary family allowance, but you should check the conditions before transferring funds.
Foreign families should be especially careful with bank transfers. A transfer from a UK, US or Canadian account to a child abroad can still raise French questions if the donor, recipient or asset has a French connection. Keep the transfer record, any declaration confirmation, correspondence about the purpose of the gift and details of previous gifts.
French property gifts
A gift of French real estate, or of real property rights such as usufruct or bare ownership, requires a French notaire. The deed must be authentic, signed before the notaire, registered for tax and published at the land registry. For immovable gifts, impots.gouv.fr states that the notaire deposits the deed with the land registry within one month of signature.
In addition to any gift tax due after allowances, property gifts can trigger land registration costs. Official tax guidance refers to:
a land registration tax (taxe de publicité foncière) at 0.60%;
a collection charge equal to 2.37% of that land registration tax;
a real estate security contribution (contribution de sécurité immobilière) at 0.1%.
Notarial fees also apply. The notaire's regulated remuneration depends on the nature and value of the gift. If the property is subject to a mortgage, co-ownership rules, a right of first refusal or a complex title history, the timeline may be longer.
Many international families reduce the immediate taxable base by gifting nue-propriété (bare ownership) while the parent keeps usufruit (usufruct). The taxable value then depends on the age of the usufruct holder under the official fiscal scale. This can be useful, but it is not a generic solution. The retained usufruct affects use, rental income, later sale decisions and the practical balance between siblings.
Planning a French property gift?
FrenchNotaires can connect you with a bilingual notaire who handles French property donations, usufruct reservations and cross-border family files. Speak to a Notaire.
What the notaire does
The notaire is not only a witness. For many French gifts, the notaire is the public officer who makes the deed valid, checks capacity, identifies the parties, drafts clauses, calculates duties, collects taxes and registers the deed.
You normally need a notaire for:
a gift of French real estate or real property rights;
a donation-partage (lifetime gift combined with an organised division between heirs);
certain gifts between spouses, including donation au dernier vivant arrangements;
complex gifts involving usufruct, bare ownership, return clauses or family equalisation payments.
For foreign families, the notaire will also ask about passports, civil-status documents, marriage contracts, foreign divorce documents, tax residence, family tree, children from previous relationships and earlier gifts. Documents issued abroad may need apostille, legalisation or certified translation before they can be used in a French deed.
A bilingual notaire is particularly helpful where family members do not all speak French. The deed will be in French, but the notaire can explain the legal effect in English and help you understand where separate tax or legal advice is needed in your home country.
Cross-border traps for foreign families
International families often make three mistakes.
First, they assume that French allowances are based on nationality. They are not. The analysis is usually about the relationship between donor and recipient, tax residence, asset location and previous gifts.
Second, they forget the future succession. A French lifetime gift may be taken into account when the donor dies, either for civil-law equality between heirs or for tax history. This is particularly important in families with children from different relationships, forced-heirship concerns or gifts made in several countries.
Third, they check French tax but ignore home-country tax. The United States, the United Kingdom and other countries may have their own gift, estate, inheritance, capital gains or reporting rules. A French notaire can handle the French deed and French duties, but you may also need local advice abroad.
Before signing, ask whether the gift affects:
French forced heirship and the réserve héréditaire;
a foreign will or estate plan;
home-country gift or inheritance tax reporting;
capital gains tax on a later sale;
the recipient's matrimonial regime or divorce risk;
family use of a French holiday home.
Practical planning steps before making a gift
Your first step is not to transfer the asset. It is to map the family, assets and tax history.
List the assets. Separate French real estate, bank accounts, securities, company shares, SCI shares and valuables.
Identify the donor and recipient. Record nationality, residence, tax residence and family relationship.
Collect previous gift history. The 15-year allowance rule depends on what has already been given between the same people.
Check whether a notarial deed is mandatory. It will be for French real estate and many structured family gifts.
Model the tax. Apply value, allowances, rates, possible exemptions and property registration costs.
Review succession fairness. Decide whether a simple gift, donation-partage or usufruct structure is more appropriate.
Coordinate foreign advice. Check whether your home country also taxes or reports the gift.
If you are giving French assets from abroad, it is usually better to involve the notaire early. Waiting until after money has moved or family members have agreed informally can make the legal and tax work harder.
Frequently Asked Questions
Do foreign families pay French gift tax?
They can. French gift tax may apply where French assets are given, especially French real estate, or where the donor or recipient has a French tax-residence connection. The exact rule depends on the asset, residence and any applicable treaty or foreign tax rules.
How much can a parent give a child tax-free in France?
In 2026, the ordinary parent-child allowance is 100,000 euros per parent and per child over a 15-year period. A married couple can therefore potentially give 200,000 euros to one child using both parents' allowances, if no earlier gifts have used them.
What is the French gift tax rate for children?
After the allowance, direct-line gifts are taxed progressively from 5% to 45%. Most taxable parent-child gifts fall partly within the 20% band once the taxable amount exceeds 15,932 euros, but large gifts can reach higher bands.
Can I give French property without a notaire?
No. A gift of French real estate or French real property rights requires a notarial deed. The notaire prepares the deed, calculates and collects duties, and handles land registry publication.
Do cash gifts need to be declared in France?
Manual gifts and gifts of money generally need to be declared by the recipient, even if no tax is due because an allowance or exemption applies. From 1 January 2026, impots.gouv.fr states that these declarations must generally be made online, except where an exception applies.
Can the donor pay the gift tax for the recipient?
Yes, official guidance indicates that the donor may pay the gift tax for the recipient and that this payment is not treated as an additional taxable gift. Your notaire will confirm the wording and payment mechanics for a notarial gift.
Is a gift to an unmarried partner taxed heavily in France?
Usually yes. If the partner is not a spouse or PACS partner, the gift may be treated as a gift between unrelated people and taxed at 60% after any applicable rules. This is one reason international couples should review PACS, marriage contracts and estate planning before transferring French assets.
Does French gift tax replace inheritance tax?
No. Lifetime gifts and inheritance tax are connected but not identical. Previous gifts can affect allowances and succession calculations later. A gift should be planned alongside your French succession strategy, wills and any foreign estate plan.
Speak to a bilingual notaire about French gift tax
Before making a gift, make sure you understand the French tax, notarial deed requirements, future succession effect and any cross-border reporting.
FrenchNotaires can match you with a bilingual notaire within 48 hours, online or near your French property, including through local pages such as Notaire Paris.
Related guides
Sources
This guide is for general information only and does not constitute legal or tax advice. For your specific case, speak to a French notaire; FrenchNotaires can match you with a bilingual notaire within 48 hours.