What are the tax procedures for a manual donation?

Verified 29 August 2024 - Directorate for Legal and Administrative Information (Prime Minister)

Manual donation is the handing over of a good by hand (object, amount of money for example). If you have received a manual donation, you must declare it to the tax authority and pay the donation tax. The timelines for reporting vary depending on the value of the donation.

Manual donation is a form of donation.

It consists in handing over a property hand to hand, such as an object (jewelry, car, painting, etc.) or a sum of money.

Donations can also be made by bank transfer (cash) or in respect of transferable securities.

FYI  

If you receive a gift for a particular occasion (for example, birthday, wedding, birth, passing an exam), it is not a manual gift, but a gift customary gift. The value of the gift must be reasonable, that is, proportionate to the income of the person who offers it to you. If this condition is met, you have nothing to declare.

Manual donation is irrevocable, you will not be able to cancel it.

You do not have to go to a notary to make a manual donation.

Warning  

The manual donation cannot be for real estate. The gift of immovable property requires an act before a notary. Special rules also apply to vessels.

If you have received a manual donation, you must inform the tax services.

The declaration must be made by the recipient of the gift (also called donee).

The donor (also known as the donor) may make the declaration only if he or she is the donor legal representative the person to whom the donor makes the donation in the following cases:

  • Minor child
  • Protected Major.

You must declare the gift even if it does not result in the payment of a fee.

The date of registration of the declaration by the administration allows the period during which you can benefit from the tax deduction on donations to run.

You can declare a donation spontaneously (we speak of disclosure by the donee) or as a result of a check.

Depending on the value of the gift, the method of reporting may be different:

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Gift less than or equal to 15 000 €

You can opt for an online or paper return.

Online Declaration

If you have received a manual donation, you can declare online from your Private space on impots.gouv.fr:

Taxes: access your Special Space

You can rely on a instructions for use.

You must log in to your personal space.

If you're married or past, you can't use your spouse's.

Indeed, the amount of the gift tax depends on your relationship with the donor.

FYI  

If you don't have a personal space, you can create it directly online with your tax ID. If you don't have a tax number, you can ask your tax department (over the counter or by mail) with a copy of your ID. Please enter your name, first name, postal address and email address.

If you have not declared the donation spontaneously but the administration has discovered it (following a request from the administration or a check), the declaration must be filed within the following month.

Payment of the donation tax shall be made, if necessary, at the same time as the declaration.

Paper Declaration

If you received a manual donation, you can declare via the declaration form manual donation and money donation:

Declaration of manual donation and donation of money

You must submit the form in duplicate to your departmental tax department responsible for registration.

If you have not declared the donation spontaneously but the administration has discovered it (following a request from the administration or a check), the declaration must be filed within the following month.

Please note

Your return will not be accessible in your secure personal space on the tax administration website.

Payment of the donation tax shall be made, if necessary, at the same time as the declaration.

Donation over €15,000

Donation spontaneously revealed by the recipient

The steps are different depending on when you declare the donation.

Immediate Declaration

You can opt for an online or paper return.

Online Declaration

If you have received a manual donation, you can declare online from your Private space on impots.gouv.fr:

Taxes: access your Special Space

You can rely on a instructions for use.

The payment donation rights are made, if necessary, simultaneously than the declaration.

Paper Declaration

If you have received a manual donation, you can declare via the declaration form manual donation and money donation:

Declaration of manual donation and donation of money

You must submit the form in duplicate to your departmental tax department responsible for registration.

Please note

Your return will not be accessible in your secure personal space on the tax administration website.

The payment donation rights are made, if necessary, simultaneously than the declaration.

Deferred reporting

You can opt for an online or paper return.

Online Declaration

If you have received a manual donation, you can defer the declaration and payment of donation fees until the death of the donor.

You can declare donation online from your Private space on impots.gouv.fr:

Taxes: access your Special Space

You can rely on a instructions for use.

Paper Declaration

If you have received a manual donation, you can defer the declaration and payment of donation fees until the death of the donor.

Use the following form:

Revelation of a manual donation worth more than €15,000

Submit the form in duplicate to your departmental tax department responsible for registration:

Within one month of the donor’s death, you will declare the donation and pay the rights using the following form:

Declaration of manual donation and donation of money

You will need to submit this form in duplicate to your departmental tax department responsible for registration.

Donation revealed following a check

You can opt for an online or paper return.

Online Declaration

The disclosure of the manual donation can be made after a request from the administration or a tax audit.

In this case, you must declare the donation not later than one month after disclosure to the tax authorities.

If you have received a manual donation, you can declare online from your Private space on impots.gouv.fr:

Taxes: access your Special Space

You can rely on a instructions for use.

The payment donation rights are made, if necessary, simultaneously than the declaration.

Paper Declaration

The disclosure of the manual donation can be made after a request from the administration or a tax audit.

In this case, you must declare the donation not later than one month after disclosure to the tax authorities.

If you have received a manual donation, you can declare via the declaration form manual donation and money donation:

Declaration of manual donation and donation of money

You must submit the form in duplicate to your departmental tax department responsible for registration.

Please note

Your return will not be accessible in your secure personal space on the tax administration website.

The payment donation rights are made, if necessary, simultaneously than the declaration.

The tax is called gift tax.

You have to pay them if you have received the gift.

You are taxable if you are in any of the following situations:

  • You report the donation to the tax authority (spontaneously or at the request of the tax authority)
  • You inherit from the donor (the donor) or they grant you a new donation (tax recall rule for a previous donation)
  • The donation is established in the context of a court decision
  • The donation shall be recorded in an act subject to recording.

FYI  

The donor may decide to pay the fee. It's not considered an additional donation by the tax services.

The value of the property must be determined before calculating the amount of any gift tax due.

Value of the property

The calculation depends on the date of the donation:

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Since August 2011

Gift tax is calculated on the value of the property on one of the 2 dates following:

  • Day of donation declaration
  • The day the donation is made.

It's the highest value who is being held back.

Before August 2011

Gift tax is calculated on the value of the property to the day of declaration of the gift.

Calculation of duties

The taxable amount is calculated after application of theabatement to which you may be entitled, in particular because of your relationship with the donor.

The rates for donation rights also consider your relationship to the donor.

The rates, discounts and reductions applicable are those in force on the day of the declaration of the donation.

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