France mandates online declaration of manual donations from 2026, penalties for non‑compliance

From 1 January 2026, all manual gifts – cash, checks or bank transfers – given to relatives in France must be reported online through the taxpayer’s space on impots.gouv.fr, in line with decree 2025‑1082. The previous paper form (Cerfa 2735) is withdrawn. The declaration records the amount, date and donor, allowing the administration to track the use of tax allowances and to set an official date for possible renewal of exemptions.

If a donation is not declared, the tax authorities may discover it later, often during a succession. In such cases they can levy the due donation tax together with interest and penalties. A recent example involved a €30,000 transfer from a mother to her daughter for a home purchase; the omission cost the heirs more than €7,000 when the tax administration identified the undeclared gift during probate.

The new online procedure also requires any payable donation tax to be settled by electronic payment, aiming to improve compliance and reduce hidden transfers between family members.