New online declarations for taxable gifts in France: what changes?
Dedicated website will replace paper declarations and those made via the tax site
The majority of taxable gifts will need to be declared through the new system
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Incoming rule changes in France mean that from 2026 gifts of goods or money to family members will need to be declared online using a dedicated service.
The new online system will replace the current methods (paper forms or declarations through your personal space on the French tax site) on January 1, 2026.
It will be required for gifts (including cash, cheques, shares, jewellery, vehicles, art, etc) made to both friends and family (the latter sometimes known as ‘Sarkozy gifts’).
The rules apply to recipients who are responsible for declaring they have received a gift. This applies mostly to substantial gifts received outside the usual special occasions such as Christmas and birthdays.
When the declaration is made, gift taxes (if payable, after allowances) will need to be paid electronically.
This can be paid by either the donor or recipient, and in the case of the former is not classified as an additional taxable amount on the final gift.
Those “whose primary residence does not have internet access, or who inform the tax authorities that they are unable to file declarations electronically,” will be able to continue sending paper versions of the form after January.
In addition, gifts made to a descendant representing their deceased parent, as well as to minors or adults not in charge of their own affairs will remain declarable through paper forms.
Website not yet available
The change was originally scheduled for July 2025, but was delayed to January 1 in order to finalise setting up the online procedure.
The rules were clarified via decree in the Journal Officiel earlier this month.
The online service is not yet available, but the government said a link will be provided on the current Service public information page for donation, available here in both French and English.
The link is also where you can find the paper declaration. There are different forms for gifts below and above €15,000.
Information on gift tax rates are available here.
