Overview
- An order published on November 17 and a December 1 ministry note confirm that declarations must be submitted via impots.gouv.fr starting in 2026.
- Ordinary occasion presents are excluded, with the tax authority stressing case-by-case proportionality so small Christmas or birthday gifts are not declared.
- The rule covers money transfers, movable property such as jewelry, vehicles and art, and shares, with the recipient responsible for filing or a legal representative for minors or protected adults.
- People unable to use the online service may still declare in person on paper at local tax offices.
- Existing abatements remain in place — including €100,000 parent‑to‑child every 15 years and €31,865 grandparent‑to‑grandchild — and in 2024 only about 1.7% of declared gifts were taxed, though failures to declare risk surcharges and interest.