In France, children inherit on average after the age of 50. As a direct consequence of the increase in lifespan, we inherit when we ourselves are close to retirement. The accommodation has already been purchased, the children are grown up and their studies already financed… The money arrives too late to really change things. This is why the donation during one’s lifetime changes everything: it allows one to transmit at the right timewhen help is still decisive for young people starting out in life.
In France, the tax framework is generous… but many families do not know it. By accumulating exempt donations from parents, grandparents, and the temporary system 2025-2026 linked to the purchase of a new home, the total amount that can be given to one’s child without tax is several hundred thousand euros. All in a perfectly legal manner. However, according to INSEE, only 18% of French households have already benefited from a donation during their life, compared to 37% who have received an inheritance.
Parents and grandparents: the rules for giving
The basic mechanism is included in article 779 of the General Tax Code. Each parent can give up to €100,000 to each of their children every fifteen years, without any gift tax to pay. Added to this is the “family donation of sums of money”, provided for by article 790 G of the CGI. If the parent is under 80 years old and the child over 18 years old, this system allows an additional €31,865 to be transmitted in total exemption, per parent. Combined with the classic deduction, a parent can therefore give €131,865 to their adult child without tax, i.e. €263,730 for a couple.
There is also a specific reduction for donations between grandparent and grandchild: €31,865 every fifteen years, per grandparent. Great-grandparents also have a more modest allowance: €5,310. Whether for parents, grandparents or great-grandparents, the mechanism is the same: every fifteen years, this exemption is renewed – if it has been declared as required. In addition, the family donation of sums of money of €31,865 can still be added to the grandparents’ allowance, provided that the grandparent is under 80 years old and the grandchild is an adult.
And until December 31, 2026, a temporary device resulting from the 2025 finance law allows us to go even further. For the acquisition of new housing or the energy renovation of a main residence, parents, grandparents, great-grandparents (and uncles or aunts without descendants) can transmit up to 100,000 additional euros, exempt from duties, with an overall ceiling of 300,000 euros received by the beneficiary, all sources combined.
“Without this contribution, I would not have been able to buy”
These donations can be a real boost in life. At 26, Victoria has never inherited, and yet she was able to buy an apartment in the center of a large French city thanks to the help of his family. After a separation, she has to leave her ex’s apartment. His salary is around €1,600 per month, including overtime – barely above the minimum wage. She faces the harsh reality of the rental market: “Seeing two-room apartments renting for €850 per month depressed me. I didn’t want to go back to a studio. And even if I had been able to save these €850, my file would never have passed! » And there is no question of her moving away from the city, because she does not have and does not wish to have a vehicle. She goes by bike or public transport to her work.
She then understands that the only solution is to buy. But she has almost nothing saved. Victoria then talks to her mother, who had already helped her big sister buy an apartment. The latter assures him that she has a large sum left in her PEE, which she plans to give him, on par with her sister. Maternal grandparents are added to this. Victoria finds herself with 60,000 euros in contributions. “ I was able to stay downtownin a good area, close to the banks of the river in my city »she says. Without this contribution, the calculations are quickly made: with her salary, a bank lends her a maximum of 100,000 euros – which is not even certain because she did not have 10% contribution –, or enough to finance, in her city, a simple studio. She bought a two-room apartment with a balcony.
What to do to make sure everything is in order
The donation does not have to be passed before a notary when it concerns a sum of money, but it must be declared. Since January 1, 2026, this must be done online on impots.gouv.frin the personal space of the beneficiary, in the month following the donation. Please note, if the gift is not declared, the 15-year period no longer runs, and in the event of death, if the gift is discovered, it will enter the estate. For the temporary real estate scheme, additional conditions apply: the accommodation purchased must be new or in a future state of completion (VEFA), or the work must be eligible for MaPrimeRénov.
