Should a loan of money between individuals be declared for tax purposes?
Verified 01 janvier 2023 - Directorate for Legal and Administrative Information (Prime Minister)
You borrowed
The reporting formalities are different depending on the amount of the loan(s).
You borrowed less than €5,000
You don't have to make a statement.
You lent
The reporting formalities are different depending on the amount of loans made.
Répondez aux questions successives et les réponses s’afficheront automatiquement
If you want to better secure your loan, you can establish a debt recognition.
You can write a privately signed document or address a notary.
Who can help me?
Find who can answer your questions in your region
Tax Information Service
By telephone:
0809 401 401
Monday to Friday from 8:30 am to 7 pm, excluding public holidays.
Free service + call price
- Department in charge of taxes (treasury, tax department...)
- Company Tax Service (SIE)
Reportable obligation in case of loan
Loans exempt from reporting
Online service
Service-Public.fr
Service-Public.fr
Service-Public.fr
Ministry of Finance
Ministry of Finance