In summary…
France taxes a gift based on the domicile of the donor and the recipient. If neither is domiciled in France, only the assets located in France are taxable; as soon as the child has been domiciled in France for at least six of the last ten years, everything he receives is, even an account opened abroad.
Our position: for a parent living abroad, the date of the gift is just as important as the amount. Before transferring funds, we check where the child lives, for how long, and where the funds are located.
«"I have been living abroad for twelve years, my son has come back to work in Lyon, I would like to help him with his apartment: can France tax a transfer from a foreign account?" The answer depends on three dates and two addresses, and it is not easy to guess.
1. Who is taxed, and on what assets?
The donor's home address, then the beneficiary's home address, then the location of the assets
| Donor | Beneficiary | Assets subject to tax in France |
|---|---|---|
| Resident in France | Never mind | All assets, in France and abroad |
| Not domiciled in France | Not domiciled in France, or domiciled for less than six years in the last ten years | The only properties located in France |
| Not domiciled in France | Resident in France on the day of donation and for at least six years out of the last ten | All assets, in France and abroad |
The six years do not need to be consecutive; the requirement of residence in France is assessed for each year in accordance with Article 4 B of the French General Tax Code (CGI). Residence is determined on the date of the gift. Assets located in France include real estate, receivables from a debtor domiciled in France, and shares in companies headquartered in France. A receivable from a debtor domiciled abroad is considered an asset located outside France; the balance of an account held in a foreign bank generally falls under this category, a point confirmed by the notary on a case-by-case basis.
For the technician. Article 750 ter of the French General Tax Code (CGI); tax domicile as defined in Article 4 B of the CGI; BOFiP BOI-ENR-DMTG-10-10-30. These rules apply subject to tax treaties, which do not cover all donations: France has only concluded treaties with certain countries (see the list of inheritance and donation agreements). The law of the State of residence of the donor or the child may also tax the same donation; this point is examined on a country-by-country basis and is not dealt with in this article.
2. The allowances, every fifteen years
€100,000 per parent and per child, plus the cash donation of €31,865
| Link with the donor | Tax relief on donations |
|---|---|
| Child | €100,000 |
| Grandchild | €31,865 |
| great-grandchild | €5,310 |
| Spouse or civil partner | €80,724 |
The allowance is renewed fifteen years after the gift: previous gifts made less than fifteen years prior from the same donor to the same beneficiary are added together, and these must have been declared to be excluded from the calculation after this period. After the allowance, the tax brackets for direct descendants range from 5 to 45 taxable shares: 20 taxable shares between €15,933 and €552,324.
In addition, a family gift of money is exempt up to €31,865 If the donor is under 80 and the recipient is an adult, the tax exemption is renewed every fifteen years and is cumulative with the allowance mentioned above. It must be declared within one month of the gift, even if tax-exempt; since January 1st.st As of January 2026, the declaration and payment of a manual gift will be done online, except in certain cases. See the conditions and declaration of the family gift and the scale and the fifteen-year reminder.
Specifically. A temporary measure, introduced by the 2025 Finance Act, exempts certain sums paid to purchase a new home or carry out energy-efficient renovations on a primary residence, within limits on the amount and duration. The use of the funds is regulated (time limit for using the funds, requirement that the property remain the primary residence), and the declaration of this exempt gift can be made on paper. The official sources consulted do not specify the situation of a donor or beneficiary residing abroad: this is settled with the notary or the tax authorities before the gift is made.
For the technician. Articles 779 (allowances), 790 B (grandchildren), 790 D (great-grandchildren), 790 E (spouses), 790 F (civil partners), 790 G (gifts of money), 784 (recapture of gifts made less than fifteen years ago) and 777 to 778 bis (rates) of the French General Tax Code (CGI); Finance Law for 2025; BOFiP BOI-ENR-DMTG-20 and BOI-ENR-DMTG-20-20-20. An additional allowance of €159,325 is granted for a disabled beneficiary.
3. What the form of the gift changes
Real estate, money, securities: three paths
The donation is made by notarial deed; for real estate, land registration fees are added to the transfer taxes. A cash gift can be a manual gift: check, bank transfer, or cash, declared and paid online since January 1st.st January 2026, except in certain cases. For titles: see the reduction of rights before age 70 and, if the parent has recently left, the effect of a donation during the deferral of exit tax. To retain the use of a property: the donation with reservation of usufruct.
Numerical example: €200,000 transferred from an account abroad
Situation. A 62-year-old parent, a non-resident for over ten years, wants to give €200,000 to their adult son, who lives in France. The funds are in an account held abroad. No gifts have been made to this son in the last fifteen years.
Issue. The son has been domiciled in France for less than six of the last ten years. Is the gift taxable in France, and will it be taxable once it has been taxable for six years?
Strategy. Measure the difference between the two situations before choosing the date.
Result. Before six years of residence in France: the gift concerns property generally located outside France, between a donor and a beneficiary outside the scope of Article 750 ter, therefore €0 in French taxes. From six years onwards: €200,000 - €31,865 (family gift) - €100,000 (allowance) = €68,135 taxable, i.e. €11,821.35 of duties (403.60 + 403.70 + 573.45 + 10,440.60). Without the family gift, €100,000 would be taxable and the duties would amount to €18,194.35. Illustrative example, calculated using the rules in force on October 23, 2026; assumptions: donor under 80 years of age, beneficiary of legal age, declared gift, foreign account considered to be located outside France, no applicable treaty, no tax in the donor's country of residence (not considered here).
Our position
Count the years before you count the euros
Three steps. Establish, year by year, the child's residence for the past ten years, with supporting documents. Locate the funds or assets on the day of the gift. Declare even what is exempt: an undeclared gift is still subject to the fifteen-year tax recovery period. This timeline is simply the application of the rule, assessed based on the child's actual situation at the time of the gift.
Frequently asked questions
My child is returning to live in France: what effect will this have on a donation already made?
Residence is determined on the date of the gift. A gift made before the return of the child is determined on that date, taking into account the child's situation at that time. The return of the child applies to subsequent gifts.
What is the deadline for declaring a monetary donation?
Within one month of the donation, including when it is tax-exempt; since 1st As of January 2026, the declaration of a manual gift must be made online, except in certain cases. For a notarial deed, the notary will handle it.
When does the €100,000 allowance get renewed?
Fifteen years after the donation, for donations from the same parent to their child. Within this period, the donations are cumulative.
Do you live abroad and want to help your children?
The initial meeting establishes the addresses, dates, and locations of the goods, then calculates the gap between several donation schedules. Forty-five minutes, no obligation.
Are you a notary, lawyer, or chartered accountant? And your client is donating from abroad? We act as a co-contractor on the chronology of residences and the costing: the deed and the declaration remain yours.
Book an appointment
The initial consultation is to establish your exact situation and determine if there is anything that can be done—sometimes there is nothing, and we will say so as well. Thirty minutes, with no obligation.
Book an exchange with Balmont Conseil
Alexis Sagnier, financial and real estate investment advisor, insurance broker, AMF certified. ORIAS 13003497. Updated on 23/10/2026.
Official sources consulted
- Public Service: Gift tax, allowances and tax rates (verified on 13/05/2026)
- Public Service: Gift tax, calculation and payment (verified on 15/01/2026)
- Public Service: Family donation of money (verified on 01/01/2026)
- Public Service: Tax report on donations (verified on 23/06/2025)
- Public Service: Make a donation (verified on 05/10/2026)
- Public Service: manual donation, declaration and payment (verified on 01/01/2026)
- BOFiP BOI-ENR-DMTG-10-10-30: territoriality of inheritance tax (version of 12/09/2012)
