In France, each parent can give €100,000 to each child free of gift tax, and the allowance renews every 15 years. On top of that, a cash gift of up to €31,865 is exempt if the parent is under 80 and the child is an adult. A couple with two children can therefore pass on more than €527,000 tax-free. Until 31 December 2026, an extra €100,000 can be given tax-free to buy a new home or fund energy renovation. When the parent or the child lives abroad, the same rules as for inheritance decide whether France taxes the gift.
Key facts
| Recipient | Allowance (every 15 years) | Rate above it |
|---|---|---|
| Child (from each parent) | €100,000 | 5% to 45% |
| Grandchild | €31,865 | 5% to 45% |
| Spouse or PACS partner | €80,724 | 5% to 45% |
| Brother, sister | €15,932 | 35% / 45% |
| Nephew, niece | €7,967 | 55% |
| Unrelated person | None | 60% |
A parent who gives €300,000 to a child pays about €38,200; if both parents give €150,000 each, the total is about €16,400. Gifts to an unmarried partner are taxed at 60% from the first euro.
Why give during your lifetime
A gift lets your child receive help when they need it, rather than at your death. It also has a simple tax advantage: allowances renew every 15 years. A gift made more than 15 years before death is not counted, so the child gets the full €100,000 inheritance allowance again. Gifts are generally final, and they must respect the reserved shares of your other children.
Cash gifts on top of the allowance
A cash gift to a child, grandchild or, if there are no descendants, a nephew or niece is exempt up to €31,865 every 15 years, if the donor is under 80, the recipient is an adult, and the gift is declared online within one month. It adds to the main allowance: one parent can give €131,865 per child, a couple €263,730.
Until 31 December 2026: €100,000 more for a home
A temporary scheme exempts a further €100,000 per donor and per recipient. One parent can pass up to €231,865 tax-free to a child buying a new home. The conditions are strict:
- within 6 months, the money must buy a new or off-plan home, or fund energy renovation of the child's main home, in France;
- the home must remain the child's main residence, or be let as someone's main residence, for 5 years;
- building a house, buying land, buying an older property or putting the money into a property company do not qualify.
If the home is sold within 5 years, the exemption is lost. It has not been extended beyond 2026 so far.
Simple gift or donation-partage
The tax is the same; the difference shows at death. A simple gift is normally an advance on inheritance and counts at its value when the estate is settled, not when it was given. A donation-partage divides assets among your children in one deed: values are frozen at the date of the gift, provided every child receives a share and accepts it, and the split is final. Each child must receive a distinct share. It is a strong tool for international families who want the split settled while everyone agrees and is reachable.
When the parent or the child lives abroad
- The parent lives in France: the gift is taxable in France, whatever the asset and wherever the child lives.
- The parent lives abroad: only French assets are taxable, including French property held through a company.
- The parent lives abroad but the child has lived in France for at least 6 of the last 10 years: foreign assets received are taxable in France too.
A common case: parents abroad wire €200,000 to a daughter who has lived in France for 8 years to help her buy. Without a treaty, that gift is taxable in France, and she must declare it.
Very few treaties cover gifts: the US, Germany, Italy, Portugal, Sweden, Austria and Canada are among them. The UK treaty covers inheritance only. For most countries, French rules apply on their own.
For Americans, the US-France treaty covers gifts as well as estates, but a US citizen remains within the US gift tax system wherever they live: both systems need to be checked before a large gift.
What goes through a notaire
A gift of real estate, a donation-partage or a gift where you keep the right to use the property requires a notarial deed. A cash gift can be made by bank transfer, but it must be declared online. An undeclared gift that is later discovered, in a tax audit, an estate or the regularisation of a foreign account, is taxed, often on a higher value.
What may change in 2027
The 2027 French budget bill proposes, for cash gifts made between 1 January and 30 June 2027 to a descendant aged 18 to 50, a flat 6% rate up to €100,000, and a temporary increase of the €31,865 cash-gift exemption to €50,000. It is still under debate.
When it gets complicated
- Parents abroad giving to a child in France, especially to a foreign account that must also be declared.
- French property given by a parent living elsewhere: taxable in France and often in the parent's country too.
- One child favoured over the others, with children in several countries.
- A planned move: leaving or arriving in France changes how the gift is taxed.
Giving to a child in another country, or receiving from parents abroad? A short consultation is enough to check who pays what.
Frequently asked questions
How much can I give my children tax-free in France?
€100,000 per parent and per child every 15 years, plus €31,865 in cash if the parent is under 80 and the child is an adult. Until the end of 2026, another €100,000 for a new home or energy renovation.
What is the difference between a gift and a donation-partage?
Same tax. A donation-partage fixes values at the date of the gift and settles the split among children for good.
Can I make a gift to a child living abroad?
Yes. If you live in France, French gift tax applies with the usual allowances; the child's country may also tax it.
Do I need a notaire?
For real estate or a donation-partage, yes. For a cash gift, no, but it must be declared online.
Related reading
- French inheritance tax: rates, treaties, forced heirship
- French life insurance (assurance-vie) and inheritance
Two ways to move forward
You are planning a gift. You want to help a child now, balance between several children, or pass on French property while the family lives in several countries. Book a consultation.
You have received a gift from abroad. Your parents sent you money or gave you an asset, and you need to know whether to declare it in France and what you owe. Describe your situation and you will receive a proposal for full assistance.
General information under French law as at 31 October 2026. It is not legal advice for your situation.