A ring, a watch, gold coins, shares, a work of art or money… Whether for Christmas or the start of the New Year, all occasions are good to give – or receive – a lovely present. The tax administration then qualifies your act of generosity as “present of use”, namely “gifts given on the occasion of certain events, in accordance with custom, and not exceeding a certain value» (Court of Cassation, Civil Chamber 1, of December 6, 1988, 87-15.083).
.It is this definition which led to the taxation of the transfer of 200,000 euros made by Ousmane Dembélé for his mother’s 40th birthday. The latter took the matter to court. And the Rennes administrative court confirmed, on November 5, 2025, that the “birthday gift” did not constitute a customary present, and should have been declared to the tax authorities. The fact that the sum was transferred six months after the anniversary in question, to a Spanish bank account not declared in France, particularly weighed in this decision. However, two conditions make it possible to avoid reclassification as a donation, taxable and reportable to the estate.
Present tense: have a sense of timing
As already mentioned, a particular event must justify your action. And that’s a good thing since the countdown to Christmas is on! You still have to deliver your gift to a date close to December 25. If you plan to donate a sum of money, send the transfer order a few days before or after the foie gras tasting… not on January 30!
Also, so that there is no doubt about your motivation, provide for example “Merry Christmas» in the reason for payment. Which will be visible on both your account statement and that of your beneficiary.
Be reasonable
Second condition: the value of your present must be proportionate to your wealth and your income, that is to say your lifestyle. While knowing that this famous value is appreciated on the date of the gift (article 852 of the Civil Code). However, the law does not set any numerical limit: judges decide on a case-by-case basis, depending on what is given, the relationship with the person receiving, and according to the circumstances.
So, the wealthier you are, the more generous you can be. But unlike a donation, make sure that your gifts remain modestand do not impoverish you. In the case of the Paris Saint-Germain striker, a rising football star in 2017, the taxation of a gift in the amount of 200,000 euros to a parent is in itself questionable. Because even if the sum turns out to be high, Ousmane Dembélé’s fortune must already have been high at the time. On the other hand, an employee paid the minimum wage can perfectly give a check for 500 euros to his mother, without it being perceived as excessive.
