Overview
- Small Christmas envelopes are treated as customary presents and generally do not require any filing with the tax authorities.
- A gift is typically considered "unusual" and declarable if it exceeds 2% of the donor’s assets or 2.5% of net annual income, a standard underscored by a Rennes court ruling upholding tax on a €200,000 transfer.
- As a practical guidepost, someone earning around the 2024 average net salary could give roughly €800 without triggering a declaration requirement.
- From 1 January 2026, declarations of gifts must be submitted exclusively online via the impots.gouv portal.
- Conventional interbank transfers are paused 25–29 December for ECB system maintenance, though instant payment options such as Wero remain available.