French officials publish reminder on when gifts require formal declaration

French tax authorities have published reminders on when cash gifts and other items need to be declared as the process moves fully online.

From January 1, 2026, declaration of gifts of items or money to family members will need to be declared through a dedicated online portal, with exceptions only in place for those without internet access or in certain exceptional circumstances, such as gifts to minors and descendants accepting gifts of deceased parents.

The portal will be accessed via the new look log-in space for users on the French tax site, entitled ‘Espace Finances publiques’ and which replaces the ‘Espace particulier’.

When must gifts be declared? 

Authorities highlight the distinction between ordinary presents (cadeau) and declarable gifts (referred to as don). 

“The gift declaration does not apply to small gifts exchanged between family and friends (pocket money, Christmas gifts, gifts given on special occasions such as birthdays, weddings, or graduations, etc.),” says the government on the Service Public website. 

“Only gifts of an "unusual" amount – generally exceeding 2% of the donor's assets or 2.5% of their net annual income – or valuable assets must be declared,” it adds. 

However, no official legal threshold for amounts is set.

Those who are unsure whether a gift must be declared are recommended to contact a tax lawyer for more information.

It is up to recipients to declare gifts, with either the recipient or donor paying any taxes on the gift. In the case of the latter this can be part of the gift, and if made clear this portion is to be used for paying the tax on the gift, it will be excluded from calculations of the final taxable amount. 

New online process

To access the online declarations, recipients will need to log into their personal space (Espace Finances publiques) on the tax site, then click Déclarer and Déclarer un don ou une cession de droits sociaux.

If the user does not yet have a personal space, they can create one using their numéro fiscal or FranceConnect).

Switching to online declarations is described as an initiative that is “environmentally responsible and simplification,” say the central French tax authorities direction générale des finances publiques (DGFiP). 

It will allow users to access previous taxable gift history, and see gifts immediately processed with a receipt for the declaration immediately available. 

The level of gift tax required on the gift will also be immediately available through official government calculations linked to the declaration, with payments then being made online. 

A full list of exemptions when physical declarations are still possible can be found here.