Family cash gift (790 G): conditions and declaration

Family gifts of money are exempt from gift tax up to €31,865 per donor and per recipient, over a 15-year period. The donor must be under 80 years old. The recipient must be of legal age. According to impots.gouv.fr, the gift must be declared within one month of its date, online since January 1, 2026, with some exceptions, and it must be declared even if no tax is due. For a gift disclosed to the tax authorities, the starting point for the period indicated by service-public.gouv.fr is different: it must be verified before taking action.

This page deals with family gifts of money as defined in Article 790 G of the French General Tax Code (CGI). It does not address the situation of a donor or beneficiary who is not a tax resident of France, nor gifts of property other than money. The temporary housing scheme is only outlined.

Conditions for exemption

The BOFiP (Official Bulletin of Public Finances) describes this measure as permanent. It applies to gifts made since August 22, 2007. The amount of €31,865 applies to gifts made since January 1, 2012. The BOFiP specifies that the exemption only applies to gifts of money made outright.

Regardless of the number of gifts from the same donor to the same beneficiary, the benefit remains limited to this ceiling. Once the 15-year period has elapsed, the exemption again applies between the same individuals.

Who can give, and to whom?

For a nephew or niece, only the children of the donor's siblings count. The children of a brother's or sister's spouse are excluded.

A single beneficiary can receive from multiple donors.

The limit is assessed for each donor and beneficiary couple. A child can therefore receive €63,730 from both parents, or €127,460 from all four grandparents, over 15 years.

Combining this with gift allowances

The exemption is cumulative with personal allowances determined according to the relationship to the individual. The portion exceeding €31,865 is treated under the standard rules.

The allowance applies to gifts made by the same donor to the same donee over a period of 15 years.

The example on the impots.gouv.fr website: a 65-year-old father gives €80,000 to his adult child for the first time. €31,865 is exempt as a family gift. The remaining €48,135 is covered by the €100,000 allowance applicable to a child. No tax is due. Service-public.gouv.fr describes the same mechanism: an adult child can receive up to €131,865 from a parent under 80 years of age tax-free, including €31,865 as a family gift and €100,000 as an allowance.

Exempt gifts, once registered or declared, are not taken into account when settling the rights of subsequent transfers between the same persons.

The statement

Who declares, and why even without rights?

The declaration is made by the recipient of the gift. The donor can only make it as the legal representative of a minor or a legally incapacitated adult. It is mandatory even if the gift is exempt from tax. When the gift is formalized by a notarial deed, the notary handles the formalities.

Online since January 1, 2026

From January 1, 2026, cash gifts and gifts must be declared online in the Public Finances section of impots.gouv.fr, under "Declare a gift or transfer of shares." Exceptions exist. Service-public.gouv.fr cites lack of internet access, inability to file online, and certain specific situations. In these cases, paper form no. 2735 must be submitted in duplicate to the tax office responsible for registering the recipient's place of residence. On this form, the entire gift is declared in section V, on two lines: the tax-exempt portion and the excess.

Failure to comply with the obligation to declare and pay online results in a surcharge of 0.2 % on the amount of duties due, with a minimum of €60.

The one-month period

According to impots.gouv.fr, the declaration must be made within one month of the date of the gift, and this condition is strictly enforced. Beyond this period, the exemption no longer applies.

This page deals with the time limit for the exemption of family gifts. It does not address the declaration of a gift disclosed to the tax authorities: the starting point indicated in this case by service-public.gouv.fr is different, and it should be verified before taking any action.

The payment

Any applicable fees are paid at the same time as the declaration.

If the deadline is exceeded

The example published by impots.gouv.fr is that of an uncle who gives €30,000 in cash to his nephew. If the gift was made more than a month ago, the exemption no longer applies. The recipient is then taxed at 55% after a tax allowance of €7,967. The same applies if another condition is not met.

A temporary measure: gifts earmarked for housing

For sums paid from February 15, 2025 until December 31, 2026 according to service-public.gouv.fr, a separate scheme allows for the exemption of gifts allocated to housing or energy renovation.

• There is no age requirement for the donor.
• The limits are €100,000 per donor and per beneficiary, and €300,000 per beneficiary.
• The funds must be allocated no later than the last day of the sixth month following payment: new housing, housing acquired in a future state of completion, or energy renovation work on the main residence.
• The property must remain the beneficiary's primary residence for 5 years, or be rented out as a primary residence. Otherwise, the exemption will be revoked.
• Service-public.gouv.fr indicates the paper form for this system.

Service-public.gouv.fr indicates that this scheme is open until December 31, 2026. For payments after this date, first check that it is still in effect. Full terms and conditions can be found on the service-public.gouv.fr website before making any payment.

Numerical example (fictitious profile)

Situation. Marc is 72 years old and has no children. On March 12, 2026, he transfers €30,000 to his niece Claire, 41 years old, daughter of his sister.

Issue. Is this gift tax-exempt, and what happens if Claire forgets to declare it?

Strategy. Marc is under 80 years old and has no descendants. Claire is of legal age and the daughter of one of Marc's sisters. The gift is a sum of money paid outright by bank transfer. Claire declares it online within one month of March 12, 2026.

Result.

In the first scenario, Marc's tax-exempt share of the tax owed to Claire remains at €1,865 over the 15-year period. These figures are hypothetical. They illustrate the calculation and do not necessarily reflect your individual circumstances.

What changes depending on your situation

• The donor's age on the day of transmission.
• The family relationship : it determines the allowance which is added to the exemption.
• Gifts already made to the same beneficiary by the same donor in the last 15 years.
• The origin of the funds : for an uncle or aunt, if the sum comes from the community of the spouses, the gift is deemed to be made entirely by the uncle or aunt, provided that his or her spouse does not intervene as a co-donor.
• Tax residence of the donor and the beneficiary: case not covered here.
• The housing project : the temporary arrangement is subject to its own specific conditions.

The rule depends on your situation. No results are guaranteed.