What are the tax procedures for a real estate donation?

Verified 05 March 2024 - Directorate for Legal and Administrative Information (Prime Minister)

You receive a property by donation? You have to pay gift tax. Your tax situation depends on the domicile of the donor. Exemptions exist in some cases. We'll tell you what you need to know.

What applies to you ?

If you receive a gift of real estate, you must pay tax.

Gifts of real estate require the intervention of a notary and one authentic instrument.

The notary is responsible for tax procedures, in particular:

Declaration of the donation
Donation rights
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If the donor is domiciled in France, you must to pay gift tax on goods received situated in France or abroad.

However, special rules apply for certain goods, in particular in the following cases:

Historical monument

If the building is classified or entered in the supplementary inventory of historical monuments, the donation is exempt under certain conditions.

Forestry or agricultural goods

The donation is partially exempted under certain conditions.

New dwelling acquired between June 1993 and December 1994 (or between August and December 1995)

For 1^re transfer of the property, the donation is partially exempted under certain conditions.

Rental housing acquired between August 1995 and December 1996

For 1^re transfer of the property, the donation is partially exempted under certain conditions.

If you receive a gift of real estate, you must pay tax.

Gifts of real estate require the intervention of a notary and one authentic instrument.

The notary is responsible for tax procedures, in particular:

Declaration of the donation
Donation rights
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Taxation depends on your tax domicile, as the recipient of the gift:

You reside in France on the day of the donation

You have resided in France for at least 6 years during the 10 years prior to the donation

The assets located in France and abroad are subject to the payment of gift tax.

Please note

The 6-year periods in the 10 years preceding the donation may be discontinuous.

You did not reside in France for at least 6 years during the 10 years before the donation

The property situated in France are subject to the payment of gift tax.

You do not reside in France on the day of the donation