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International Gifts
How do you report and optimize an international gift when the donor, the recipient or the asset is located outside France? (allowances, gift tax, 2025 treaties)
Tax lawyer in Paris – 20 years of expertise in cross-border gifts
Summary
- When France taxes: if the donor or the recipient is a French resident, or if the asset is in France (French General Tax Code (CGI), article 750 ter).
- 2025 allowances: €100,000 (parent-child), €31,865 (grandchild), €15,932 (between brothers and sisters).
- Declaration: form 2735 (or 2734) to be filed within one month; online (mandatory since 2026, with some exceptions).
- Tax lawyer: applies the correct treaty, credits foreign taxes, secures the 6-year reassessment period.
What French tax rules apply to an international gift under article 750 ter of the CGI?
- France taxes assets located on its territory: Regardless of the nationality or residence of the donor and the recipient, as soon as an asset is located in France (e.g. a property in Paris), France considers that it has the right to tax the gift.
- If the donor resides in France, all assets are concerned: When a donor is a French tax resident on the date of the gift, all of their assets, even those located abroad, may be taxed in France (movable property, accounts abroad…).
- If the recipient has been a French resident for ≥ 6 of the last 10 years, the gift is also taxable: Even if the donor and the asset are located outside France, France may tax the gift if the beneficiary meets this criterion (CGI, article 750 ter, 3°).
How do you calculate cross-border gift tax and what allowances can I apply in 2025?
| Family relationship | 2025 allowance | Marginal rate after allowance | Renewal |
|---|---|---|---|
| Parent ⭢ child | €100,000 | 5% ⭢ 45% | Every 15 years |
| Grandparent ⭢ grandchild | €31,865 | 5% ⭢ 45% | Every 15 years |
| Between spouses or PACS partners | €80,724 | 5% ⭢ 45% | Every 15 years |
| Family cash gift (<80 years old) | +€31,865 in addition | Exemption subject to conditions | Every 15 years |
What strict steps must I follow to declare an international gift (deadline, forms, payment)?
- Value the transferred asset on the date of the gift: The valuation must be made at fair market value on the date of transfer. It determines the amount of tax payable and must be justifiable in the event of a tax audit.
- Apply the correct allowances according to the family relationship and the type of asset: Certain gifts benefit from specific regimes (exemptions for disability, family cash gifts, etc.). Correct application of the thresholds greatly reduces the tax.
- Complete the correct form and file it within one month: Form 2735 is used for manual gifts (sums of money, jewelry, securities). Filing online at impots.gouv.fr (mandatory since January 1, 2026, with some exceptions).
- Pay the tax using an accepted method: Payment must be made promptly after filing: by bank transfer, bank card or check.
- Obtain a tax registration receipt: This document certifies the declaration. It must be kept for at least 6 years, in case of reassessment or investigation.
- Provide supporting documents for foreign assets: For a gift of assets or accounts located outside France, attach a certified translation, a deed proving the transfer and, where applicable, a certificate of foreign tax already paid.
How can double taxation of an international gift be avoided through tax treaties or a tax credit?
- Check whether a bilateral treaty exists with the country concerned: Some treaties provide for an allocation of taxing rights (e.g. USA, Italy, Sweden). They may grant exclusive taxing rights to a single State or organize a sharing arrangement.
- Apply the treaty: exemption or tax credit: In the event of double taxation, the treaty may provide for an exemption in one of the countries or for the foreign tax to be credited against the tax due in France, thus limiting the effective burden.
- If there is no treaty, use the unilateral tax credit (CGI, article 784 A): France allows foreign tax paid to be credited, up to the amount of the French tax calculated. This makes it possible to limit double taxation without a treaty.
- Keep all original supporting documents: Payment receipts, certified translations, account statements, foreign certificates: these documents are essential to prove the existence of the foreign tax and to obtain the credit or exemption in France.
Why entrust your international gift to a specialized tax lawyer?
- They optimize the transfer from a tax perspective: The lawyer plans gifts to take advantage of allowances every 15 years, allocates amounts between beneficiaries and explores the possibilities of total or partial exemption (e.g. donation-partage (gift-sharing), family gifts).
- They secure the legal and civil aspects: In the case of split ownership (démembrement), a usufruct clause or an estate agreement, they make sure that the transaction is valid under both legal systems (French and foreign), which is essential to avoid conflicts.
- They protect against the risks of requalification or audit: The lawyer drafts solid deeds, prepares the supporting documents and anticipates the tax authorities' requests. They act in the event of a dispute or reassessment.
- They coordinate professionals in France and abroad: They work with notaries, bankers, translators, local lawyers and tax offices to make sure that the gift is registered, documented and not exposed to double taxation or reporting omissions.
FAQ
Why can France tax a gift made abroad when the asset and the donor are outside France?
Article 750 ter of the CGI allows France to tax a gift when the beneficiary is resident in France for tax purposes and has been for at least 6 of the last 10 years, even if the donor and the asset are located abroad. This rule is intended to limit tax avoidance strategies where there are close family ties with France.
If there is no tax treaty between France and the country of origin, double taxation may arise, unless a tax credit is obtained under article 784 A of the CGI.
How do you complete form 2735 step by step to declare a €50,000 manual gift received from the United States?
Enter the full identities of the donor and the recipient, the date of the gift and the exact amount (€50,000). Specify that it is a manual gift of a sum of money by ticking the appropriate box. State the family relationship (e.g. mother → son), which gives entitlement to an allowance of €100,000.
If you are below this threshold, there is no tax to pay, but the declaration remains mandatory. Send the form within one month to the competent registration office, or file it online. Carefully keep the registration receipt.
What should I do if I discover afterwards that my 2022 international gift was never registered?
It is crucial to regularize the situation quickly. The first step is to file form 2735 without delay, together with a written explanation detailing the omission. The tax authorities may accept a spontaneous regularization without penalty if good faith is demonstrated.
On the other hand, if the failure is detected during an audit, the unregistered gift may result in increased tax due, a reassessment over 6 years, or even penalties for concealment. Being assisted by a tax lawyer makes it possible to secure this process and, where applicable, to negotiate a remission of penalties.
Glossary:
- Manual gift (don manuel): a gift made without a notary (e.g. bank transfer, check, handing over in person).
- Allowance (abattement): amount exempt from tax depending on the family relationship.
- Form 2735: simplified declaration of manual gifts.
- CGI, article 750 ter: rule defining when France can tax a gift.
Case study: A mother residing in France gives €70,000 to her daughter living in Canada
✔ €100,000 allowance applicable
✔ Form 2735 to be completed within 1 month
✔ No tax to pay
✔ Possible crediting if Canada levies tax
✔ Advice from a lawyer to check the France-Canada treaty
Further reading
- CGI, article 750 ter (territoriality of gifts)
- CGI, article 784 A (tax credit)
- BOFiP BOI-ENR-DMTG-10-10-30: territoriality of the tax (CGI, article 750 ter)
- France–United States / France–Italy treaties: priority rules
