A donation allows transmit during one’s lifetime part of his property to his relatives. This “boost” can be used by your children or grandchildren to finance the purchase of a first home, pay for studies or start a business. It is a tool for managing your assets, which drastically reduces the tax bill ; However, be careful not to become helpless in the event of a hard blow. Let’s take the example of a parent in 2026: a father or mother can give without taxation up to 231,865 euros to each of his children.
Let us first discuss the family donations of money : they benefit from an exemption from 31,865 eurosrenewed every fifteen years (article 790 G of the General Tax Code). There are two conditions to meet. First, you must be aged under 80 years old on the day of transmission. Second, the beneficiary must be a major descendant (child, grandchild, great-grandchild, nephew or niece in the absence of descendants). This ceiling of 31,865 euros applies per donor (the one who gives) and per donee (the one who receives). Be careful to serve your heirs fairly, in order to avoid any future family conflicts. It will return to the donee declare your donationon the website impots.gouv.fr. The online process is mandatory, as for any manual donation, since January 1, 2026.
Accumulation with family allowances
This exemption granted before the donor turns 80 is added to the variable family allowances according to relationship. They too are renewed after fifteen years. Here you can send furniture, a car, paintings, jewelry, a sum of money, etc.
Every parent can give up to 100,000 euros to each of his children completely free of gift tax, for a period of fifteen years. Or until 131,865 euros per childwith the exemption of 31,865 euros already mentioned. The more distant the relationship with the beneficiary, the more the reduction decreases. The latter amounts to 31,865 euros for a grandchild, compared to 15,932 euros for a brother or sisteror 7,967 euros for a nephew or niece.
Temporary reduction until the end of 2026
Does your daughter or son have a real estate project? Until December 31, 2026, a exemption of 100,000 euros per descendant is added to the previous devices. In the case of a parent, this is how we arrive at a potential tax-free donation reaching 231,865 euros per child this year.
These 100,000 euros must be used within six months by your daughters or sons, grandchildren, great-grandchildren, or failing that by your nephews or nieces, to acquire new housing or in the future state of completiont (article 790 A bis of the CGI). The amount can also be used to finance energy renovation work in their main residence. Note that each beneficiary can receive up to 300,000 euros from all members of their family for their real estate investment.
