France 2026 tax compliance reforms

In July 2026 France introduced two linked measures to tighten tax compliance and digitise reporting. A decree requires that all manual gifts – cash, checks or bank transfers – made to relatives be declared online via the taxpayer’s portal from 1 January 2026. The paper‑based Cerfa 2735 form is discontinued, and undisclosed gifts may trigger back‑dated tax, interest and penalties, as illustrated by a recent €30,000 family transfer that resulted in a €7,000 charge.

At the same time, the French tax administration is promoting automatic payment options for upcoming tax deadlines. Taxpayers can choose a single‑payment “prélèvement à l’échéance” on the due date or spread payments over ten monthly installments. The guidance outlines key August deadlines for property tax notices, source‑tax deductions and paper‑notice receipt windows, and explains how to set up, modify or suspend the automatic collection through the online portal. Both initiatives aim to improve compliance, reduce hidden transfers and minimise late‑payment penalties.

Together, these steps reflect a broader push by French authorities to modernise tax administration, enforce reporting obligations and simplify payment processes for taxpayers in 2026.