12. Gift Tax in France

1. 12.1. Gift Tax in France Introduction
   12.2. Gift Tax Allowances
   12.3. Rates of French Gift Tax
   12.4. Gifts of Real Estate in France
   12.5. Gifts & Inheritance Laws in France
   12.6. Procedures for Making Gifts

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12.3. Rates of French Gift Tax

If the gift is larger than the allowances that are available then the recipient is liable to gifts tax on the value of the gift over the allowance.

The rate of taxation applicable depends on the type of gift, and the donee.

The taxable amount is the sum applicable after deductions of the permitted allowance.

In addition, the tax is applied on a 'sliced' basis so that each slice of the total sum is taxed at a different rate.

The 2011 rates are as follows:

Gifts Between Parents and Children

Taxable Amount	Rate of Tax
Less than €8,072	5%
€8,072 - €12,109	10%
€12,109 - €15,932	15%
€15,932 - €552,324	20%
€552,324 - €902,838	30%
€902,838 - €1,805,677	40%
More than €1,805,677	45%

Gifts Between a Married Couple/Civil Partners

Taxable Amount	Rate of Tax
Less than €8,072	5%
€8072 - €15,932	10%
€15,932 - €31,865	15%
€31,865 - €552,324	20%
€552,324 - €902,838	30%
€902,838 - €1,805,677	40%
More than €1,805,677	45%

Gifts Between Brothers and Sisters

Taxable Amount	Rate of Tax
Up To €24,430	35%
Greater than €24,430	45%

Others family members are taxed at the rate of 55% and those outside the family at the rate of 60%.

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