The deputies voted for a new boost to first-time buyers, during the examination of the finance bill for 2026 in public session, this Monday, November 3. They adopted a amendment carried by the former Minister of Housing Guillaume Kasbarian, now deputy (Together for the Republic) of Eure-et-Loir, which aims to exempt 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 the 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). Still on the subject of the donee, the sum of money he receives will be exempt from tax within the limit of 300,000 euros. To benefit from this exemption, the donee must allocate the amount received to the purchase of their main residence and commit to keeping it for at least five years.
Secondary residences: deputies reduce the exemption period on capital gains by 5 years
An exemption already provided for in the 2025 budget
The finance law for 2025 already provides for an exemption, for two years, until the end of 2027, family donations financing the purchase of a new home or energy renovation work in an old property, 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.
The difference between the latter and the provision of the BIA 2025 is that “the amendment extends the exemption from donations to purchases in old buildings”deciphers the Minister of Public Accounts, Amélie de Montchalin. Who, following the adoption of the amendment, pointed the finger at his “significant cost for public financess». Guillaume Kasbarian has put forward ranges of 5 to 10 million euros in 2026 as in 2027.
