What are the tax procedures for a manual donation?
Verified 13 February 2023 - 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 received a manual donation, you must report 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 good by 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.
The manual donation is irrevocable, you cannot cancel it.
You do not have to go to a notary to make a manual donation.
Warning
Manual donation cannot be for a real estate. It requires a deed before a notary. Special rules also apply to boats.
If you have received a manual donation, you must inform the tax services.
You have to declare it even if the donation does not result in the payment of duties.
The date of registration of the declaration by the administration shall be such that the period during which you may benefit from the tax allowance on donations.
FYI
You have nothing to declare if you receive a gift for a special occasion (for example, birthday, marriage, birth, passing an exam). This is a customary gift. However, the value of the gift must be reasonable, that is, proportionate to the income of the person who offers it to you.
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 €
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.
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 donation fees is made 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.
You must send the form in duplicate to your departmental tax office in charge of registration.
Payment of donation fees is made at the same time as the declaration.
Declaration of manual donation and donation of money
Please note
your return will not be accessible in your secure personal space on the tax administration website.
Who shall I contact
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.
Donation over €15,000
Donation spontaneously revealed by the recipient
The steps are different depending on when you declare the donation.
Immediate 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 simultaneously than the declaration.
If you have received a manual donation, you can declare via the declaration form manual donation and money donation.
You must submit the form in duplicate to your departmental tax department responsible for registration.
The payment donation rights are made simultaneously than the declaration.
Declaration of manual donation and donation of money
Please note
your return will not be accessible in your secure personal space on the tax administration website.
Who shall I contact
Deferred reporting
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
Send the duplicate form to your departmental tax department responsible for registration:
Who shall I contact
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
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 at the latest one month after disclosure to the tax administration.
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 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 have to declare the gift within one month of the disclosure to the tax authority.
If you have received a manual donation, you can declare via the declaration form manual donation and money donation.
You must send the form in duplicate to your departmental tax office in charge of registration.
The payment donation rights are made simultaneously than the declaration.
Declaration of manual donation and donation of money
Please note
your return will not be accessible in your secure personal space on the tax administration website.
Who shall I contact
The tax is called gift tax.
You have to pay them if you have received the gift.
You are taxable if you are:
- 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 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 following 2 dates:
- Day of donation declaration
- 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 on the day the gift is declared.
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.
Rates, discounts and discounts applicable are those in force on the day of the declaration of the donation.
Who can help me?
Find who can answer your questions in your region
- General Tax Code: Articles 635 to 637Declaration of manual donation (Article 635a)
- General Tax Code: Article 757Submission of the manual donation to donation rights
- General Tax Code: Articles 779 to 787 CObligation to disclose previous donations made by the donor (Article 784)
- General Tax Code, Annex 3: Articles 281a to 281MManual donation declaration form (Article 281 E)
- Bofip-taxes n°BOI-ENR-DMTG-20-10-20-10 relating to manual donations and donations of any kind made without a deed
FAQ
- What can I give to my children, grandchildren without paying a fee?Ministry of Finance
- How to make an online declaration of a manual donation (PDF - 358.0 KB)Ministry of Finance
- I'm making a donationMinistry of Finance
- Must a used present be declared?Ministry of Finance