Finance & Taxation

Personal Taxation in France
- 1. Overview
- 2. Top Tips
- 3. Income Tax Liability
- 4. Income Tax Return
- 5. Calculating Income Tax Liability
- 6. Payment of Income Tax
- 7. Social Security Contributions
- 8. Taxation of Investment Income
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- 10. French Wealth Tax
- 11. Capital Gains Tax
- 12. Gifts Tax
- 13. Tax Inspection
- 14. Tax Complaints

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12. Gifts Tax in France

12.1. Gifts Tax in France Introduction

A 'gift' is called a donation and the 'gifts tax' called the droits de donation.

The definition of a ‘gift’ for the purposes of the tax excludes those gifts which may ordinarily be made in the course of daily life.

So,for instance, wedding and birthday gifts do not come within the gaze of the French tax authorities, provided the gift is reasonable by the living standards of the donor.

Such a gift may be in the form of cash, but it may equally take the form of the transfer of real estate, e.g. transfer of all or part of the family home to your children.

In 2008 the French Government abolished inheritance tax between couples, and substantially increased the inheritance and gifts tax allowances for children.

Accordingly, the use of gifts as a tax planning strategy is now less important for most people, simply because of the generous provisions available under inheritance tax rules.

Next: Tax Allowances in France

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