Yes, it’s a thing. It’s known as the droits de donation, and it is a tax on a gift of money or property to a child, spouse, or another family member in France.
It’s payable when the ownership of an asset is transferred free of charge and during the lifetime of one person to another.
But we are talking about genuinely sizeable chunks of money, here – a couple of hundred euro here and there isn’t going to upset the balance of payments. Let’s start with the numbers.
Allowances
Much depends on the relationship between the two parties. In 2025, gifts below the following amounts are tax free – but should still be declared, to keep tax officials happy.
- Children: up to €100,000 tax free from each parent to each child (or child to parent);
- Grandchildren: €31,865 from each grandparent to each grandchild;
- Siblings: €15,932 between individual brothers and sisters;
- Nieces/Nephews: €7,967 to nieces and nephews;
- Spouses/Partners: €80,724 between spouses and those in civil partnership.
Sums up to these amounts may be gifted once every 15 years, without unduly upsetting tax officials. Any amount over these thresholds will be eligible for taxation at the following rates, according to the Service Public website:
- Five percent for amounts up to €8,072 = €403.60
- 10 percent for amounts between €8,073 to €12,109 = €403.70
- 15 percent from €12,110 to €15,932 = €573.45
- 20 percent from €15,933 to €100,000 = €16,813.60
So, a one-off gift of €200,000 from a parent to a child would – after the initial €100,000 deduction – attract a tax bill of €18,194.
Remember, even if your gift falls beneath these thresholds, they should still be declared.
Family Gifts in Cash
As well as the above gift tax–free allowances, you can also make additional family gifts in cash – called dons familiaux de sommes d’argent – of up to €31,865 to each child, grandchild or great grandchild free of gifts tax.
If they have no direct descendants, they can make a gift of the same amount to a niece or nephew.
There are conditions. The donor cannot be more than 80 years old, and the recipient must be 18 or over.
Again, even if your gift falls into this category, it should still be declared.
Exemptions
The French taxman is not a monster. If you receive money as a birthday gift, wedding present, or to celebrate passing an exam, you will not be taxed, while the above thresholds apply between family members.
Even so, it’s a good idea to start from the basic premise that, in France, a gift – a large sum of money, a property, or shares — may be taxable, whether they’re between family members, friends or complete strangers (like that generous Nigerian prince who emailed out of the blue).
Who pays
Under usual circumstances, it is up to the recipient living in France to declare the gift to French tax officials.
However, if you live in France and make a high-value gift to someone living outside the country, you should declare that.
Temporary rules for property purchases and renovations
Since mid-February 2025, monetary gifts made between family members are exempt from gift tax if they are for the purchase of a home or for energy renovation work.
The new rules have restrictions. The gift must be made by a person’s parents, grandparents or great-grandparents; or a wealthy aunt or uncle provided they have no direct descendants of their own [aunts or uncles by marriage are not included in this calculation].
The recipient must use the money within six months of receiving it to:
- buy a new home or off-plan [it must then be your primary residence for five years from the date of purchase];
- pay for work and expenses for the energy renovation of their main residence, of which you are the owner (this energy renovation work must be among that which gives entitlement to MaPrimeRénov').
Two financial limits are set for the exemption:
- A single family member cannot make an exempt donation of more than €100,000;
- The total sum of the exempt donations cannot exceed €300,000.
So, you can receive an exempt donation of €100,000 from your grandfather and another of €100,000 from your mother towards the purchase of a new home.
This tax exemption scheme applies until December 31st, 2026.
As always, when dealing with financial affairs, it is sensible to seek advice from a reputable financial expert, who can discuss your personal situation.
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