J'ai fait appel à Maître Uzan dans le cadre d'une procédure fiscale longue et techniquement complexe. Analyse rigoureuse du dossier, réponses précises dans des délais parfois très courts, et surtout une vraie capacité à maintenir un dialogue constructif avec l'administration plutôt qu'à durcir inutilement les positions.
Il a pris le temps de m'expliquer chaque étape et les options possibles, sans jargon et sans promesses excessives. Le dossier s'est conclu par une issue négociée.
Un accompagnement sérieux, du premier échange jusqu'au suivi complet de l'exécution. Je recommande sans réserve.
International Gifts
By Marc Uzan, French tax lawyer in Paris
International Gifts: When France Taxes Them and How to Declare
Tax lawyer at the Paris Bar since 2008 – exclusive tax law practice, including international gifts
Summary
- When France taxes: in principle, if the donor is domiciled in France (all assets given), if the asset given is located in France, or if the recipient has been domiciled in France for at least 6 of the last 10 years (article 750 ter of the French General Tax Code, CGI), subject to tax treaties.
- Allowances (current amounts): €100,000 (parent-child), €31,865 (grandchild), €15,932 (between brothers and sisters).
- Declaration: form 2735 (or 2734), in principle within one month of the gift being disclosed; online (mandatory since 2026, with some exceptions).
- Role of the tax lawyer: analysis of the applicable treaty and of the credit for the foreign tax, preparation of the French returns, defence in the event of a tax audit.
What French tax rules apply to an international gift under article 750 ter of the CGI?
- Assets located in France: whatever the nationality or domicile of the donor and the recipient, a gift of an asset located in France (for example a flat in Paris) is in principle taxable in France, subject to tax treaties.
- Donor domiciled in France: when the donor has their tax domicile in France on the date of the gift, the assets they give are in principle taxable in France, even if they are located abroad (real estate, accounts abroad, securities, etc.).
- Recipient domiciled in France: even if the donor and the asset are outside France, the gift is in principle taxable in France when the beneficiary is domiciled in France on the date of the gift and has been for at least 6 of the previous 10 years (article 750 ter, 3° of the CGI).
How do you calculate cross-border gift tax and what allowances can I apply?
| Family relationship | 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 |
How is an international gift declared in France (deadline, forms, payment)?
- Value of the asset on the date of the gift: the value used is in principle the market value on the date of the transfer. It determines the amount of the duties and may need to be justified in the event of a tax audit.
- Allowances: they depend on the family relationship and, sometimes, on the nature of the gift; some gifts benefit from special regimes (allowance for persons with disabilities, family gifts of sums of money, etc.), subject to conditions.
- Form: for manual gifts (sums of money, jewelry, securities), form 2735 is in principle filed within one month of the gift being disclosed, online at impots.gouv.fr (mandatory since 1 January 2026, with some exceptions).
- Payment of the duties: any duties are in principle paid when the return is filed, using the accepted means of payment.
- Proof of registration: it certifies the declaration; it is useful to keep it for the long term, in particular for calculating allowances on later gifts or on the estate.
- Supporting documents for foreign assets: for a gift of assets or accounts located outside France, it may be useful to attach a document proving the transfer, its translation where appropriate and, if tax was paid abroad, proof of that payment.
How can double taxation of an international gift be avoided through tax treaties or a tax credit?
- Treaty with the country concerned: treaties covering gifts are few (for example with the United States, Germany, Italy or Sweden); where they exist, they allocate taxing rights between the two States.
- Method provided for by the treaty: depending on the case, exemption in one of the States or credit of the foreign tax against the duties due in France.
- Without a treaty, article 784 A of the CGI: the tax paid abroad on an asset located outside France is in principle credited against the French duties relating to that asset, up to the amount of those duties.
- Supporting documents: payment receipts, translations, account statements, foreign certificates; these documents may be essential to prove payment of the foreign tax and obtain the credit or exemption in France.
What I see in my cases
The international gifts I handle involve in particular the United States, the United Kingdom, Germany, Switzerland, Israel, Spain, Portugal, Hong Kong, Singapore and China. The most frequent error I come across in this area is declaring in France, on form 2735, a gift that, under the tax treaty, was exempt in France.
The treaties that cover gifts are few in number and little known; when one exists, examining it before any return is filed makes it possible, depending on the case, to avoid paying in France duties that were not due, rather than having to start a procedure afterwards to recover them.
Why entrust your international gift to a tax lawyer?
- Organising the transfer: French tax analysis of the planned gifts (allowances renewable every 15 years, allocation between beneficiaries, donation-partage (gift-sharing), family gifts of sums of money), depending on each person’s situation.
- Specific transactions: in the case of split ownership (usufruct, bare ownership) or specific clauses, analysis of their tax consequences in France; for matters governed by foreign law, a local professional may be consulted.
- Audit and litigation: preparation of supporting documents, responses to requests from the tax authorities and assistance in the event of a proposed tax reassessment or dispute.
- Coordination: liaising with the notary, the bank and, where appropriate, foreign advisers on the French tax aspects of the transaction.
FAQ
Why can France tax a gift made abroad when the asset and the donor are outside France?
In principle, article 750 ter of the CGI allows France to tax a gift when the beneficiary is domiciled in France on the date of the gift and has been for at least 6 of the last 10 years, even if the donor and the asset are located abroad, subject to tax treaties. This rule is intended in particular to prevent assets from being transferred outside the scope of French tax to persons settled in France for a long time.
In the absence of a tax treaty between France and the other country, double taxation may arise; the tax credit under article 784 A of the CGI may then, depending on the case, limit it.
How do you complete form 2735 step by step to declare a €800,000 manual gift received from the United States?
The form in principle states the identity of the donor and the recipient, the date and amount of the gift (€800,000), and its nature (manual gift of a sum of money). The family relationship is also indicated (for example mother → son), which in principle gives entitlement to an allowance of €100,000. The France–United States tax treaty, which also covers gifts, may also need to be examined.
If France can tax this gift, the duty is in principle calculated on the portion exceeding the allowance, i.e. €700,000, under the direct-line scale: €700,000 × 30% − €57,038 = €152,962, before any family cash gift exemption, available subject to conditions. Below the allowance, there is in principle no duty to pay, but the declaration in principle remains mandatory. It is in principle filed within one month of the gift being disclosed, online or, in the cases provided for, on a paper form. It is useful to keep the proof of registration.
What happens if an international gift made in 2022 was never declared?
Before taking any step, it is advisable to consult a lawyer in order to analyse your situation: depending on the case, a declaration of the gift, accompanied by a written explanation, may be an appropriate solution. The consequences of a voluntary declaration depend in particular on the nature of the gift and on when it was disclosed to the tax authorities.
If the omission is identified during a tax audit, duties, late-payment interest and, depending on the case, penalties may be claimed. The assistance of a tax lawyer can make it possible to assess the risks and, where appropriate, to submit observations to the tax authorities.
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 aged 82, domiciled in France, gives €1,000,000 to her daughter living in Canada
✔ The gift is in principle taxable in France, as the donor is domiciled there (article 750 ter of the CGI)
✔ €100,000 allowance applicable in principle; as the donor is over 80, the family cash gift exemption does not in principle apply
✔ Form 2735: declaration in principle within one month of the gift being disclosed
✔ Duty in principle payable in France: €900,000 × 30% − €57,038 = €212,962 (direct-line scale)
✔ No treaty between France and Canada on gifts: taxation in France is assessed under French rules alone
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
