In recent months, the tax administration has implemented an online service allowing for easy declaration of manual gifts — a development awaited by millions of taxpayers.
As of autumn 2025, the system is now fully operational, accessible from a computer, a smartphone, or a tablet, and open to most common situations: gifts of money, securities, shares, or valuable objects.
The manual gift declaration was previously an often tedious administrative formality: filling out paper form no. 2735, going to the tax office, then waiting for validation.
Now, everything is done from the taxpayer’s personal account on impots.gouv.fr.
1️⃣ Log in to your personal account on impots.gouv.fr
2️⃣ Click on “Declare”
3️⃣ Select the section “Have you received a gift? Declare it”
4️⃣ Click on “I declare a gift”
5️⃣ Enter the requested information: nature of the gift (money, securities, movable property, etc.), donor’s identity, and amount.
The service automatically calculates any duties payable and applies the legal allowances based on the family relationship.
Once the declaration is validated, it is immediately registered in the beneficiary’s secure tax account — without travel or paperwork.
The service now covers most common manual gifts, including:
sums of money (bank transfers, checks, cash);
company securities or shares;
movable property, such as works of art or valuable objects.
To date, only gifts not immediately generating duties payable can be validated online.
However, according to the Ministry of Economy, online payment of gift duties (by credit card or direct debit) is being rolled out and should be widespread by the end of 2025.
The administration’s stated objective is clear: to simplify procedures and encourage transparency.
This reform aims to:
Streamline declarations, by eliminating paper procedures;
Create instant legal proof of the gift;
Facilitate the management of allowances and inheritance tracking;
And reduce declaration errors, thanks to an input assistance and automatic calculation system.
Legal professionals — lawyers, notaries, tax experts — welcome this modernization, which is in line with already dematerialized services (inheritance, IFI, etc.).
The tax regime remains unchanged: allowances depend on the family relationship and are renewed every 15 years.
Here are the thresholds applicable in 2025:
| Family Relationship | Applicable Allowance | Renewal |
|---|---|---|
| Parent / Child | €100,000 | Every 15 years |
| Grandparent / Grandchild | €31,865 | Every 15 years |
| Great-grandparent / Great-grandchild | €5,310 | Every 15 years |
| Brother / Sister | €15,932 | Every 15 years |
| Uncle / Aunt / Nephew / Niece | €7,967 | Every 15 years |
| Unrelated Persons | €1,594 | Every 15 years |
Exceptional family cash gifts (Article 790 G of the CGI) also allow for transferring up to an additional €31,865 tax-exempt, subject to age and family relationship conditions.
Online declaration does not exempt one from vigilance.
Specifically:
an undeclared gift can be reclassified as a disguised donation;
an oversight can lead to ex officio taxation or penalties of up to 80% of the evaded duties;
certain gifts (shares, securities, family assets) require a tailored tax and asset strategy.
A tax lawyer can help you secure the process and anticipate inheritance consequences, especially in the context of progressive asset transfer.
Yes, any individual with a personal tax account can declare a manual gift online, whether resident or non-resident.
The online service pre-fills the amount of duties owed, but payment by card or direct debit will be available by the end of 2025.
Yes. Even if exempt, they must be declared to benefit from the allowance and to start the 15-year period.
Non-declaration can lead to ex officio taxation and penalties of up to 80%.
Yes, via the personal account, within a limited period after registration.
VV Avocat law firm assists you with all your tax audit and litigation procedures, in both French and English.
For personalized support, please see our Fees page
The VV Avocat law firm, based in Toulouse, assists individuals with:
declaring and optimizing manual gifts,
implementing anticipated transfer strategies,
and regularizing undeclared gifts with the tax administration.
This assistance ensures a secure, compliant, and tax-optimized transfer.