With nearly 2,000 amendments At draft budget for 2026 to be examined, the finance committee of the National Assembly could perhaps have saved theamendment number 1828, which she adopted on the evening of Monday, October 20. Supported by the former Minister of Housing Guillaume Kasbarian, now deputy (Together for the Republic) of Eure-et-Loir, this amendment aims to help first-time buyersexempting from free transfer rightsfrom January 1, 2026 to June 30, 2027, the family donations intended to finance the purchase of housing.
These are more precisely donations of sums of money between great-grandparents and great-grandchildren, between grandparents and grandchildren and between parents and children, up to 100,000 euros per donorwhich will be exempt from tax, provided that they finance the acquisition or construction of the main residence of the donee (the one who receives). The latter must also undertake to keep the property as their main residence for at least five years. Still on the subject of the donee, the sum of money he receives will be exempt from tax within the limit of 300,000 eurosspecified Guillaume Kasbarian to the finance committee.
An exemption already provided for in the 2025 budget
“It seems to me that this measure is already satisfied in the initial finance law (LFI) for 2025”was surprised by François Jolivet (Horizons), vice-president of the Assembly’s finance committee. An astonishment shared by his colleague Charles de Courson (Libertés, independents, overseas and territories), also a member of the finance committee: “What is the difference between this new system and the one we voted for in the LFI 2025? How will they fit together?”
There is no difference, a priori: the LFI 2025 does indeed provide for an exemption, for two years, until the end of 2027, family donations financing the purchase of housing, new or old, with the same conditions of use as a main residence and commitment to conservation for at least five years as those appearing in Guillaume Kasbarian’s amendment.
A measure that has not become part of the customs
“I would not like that by voting for this amendment, we crush the legal framework»worried François Jolivet. Guillaume Kasbarian, who did not respond to the request of Capitalinsisted on “to reassure” his colleague, emphasizing “that we could adopt the amendment (in committee), then refine it for examination in session (public, when all the deputies gathered in the hemicycle of the Assembly)”.
Even if it “doubles” compared to the LFI 2025, this amendment has the virtue of putting the spotlight back on a measure which had been ardently desired by the Federation of Real Estate Developers (FPI), in order to relaunch the construction of housing. Alas, she “does not perform up to our expectations”admitted Pascal Boulanger, president of the FPI, at the beginning of September, “this device has not yet entered into common practice” and raising questions, to which a tax instruction of September 5 also provided answers.
