Taxation

New Exemptions for Donations of Money Between Family Members

Publié le 19 février 2025 - Directorate for Legal and Administrative Information (Prime Minister)

Some gifts of money are not subject to payment of donation fees. Following the promulgation of the Finance Law of 14 February 2025, donations of money made in the family context are exempt for the purchase of housing or for energy renovation works. Service-Public.fr provides you with the terms of this temporary arrangement.

As a general rule, you have to pay tax when you receive a donation of money (you have nothing to declare, with exceptions, when you receive money on a birthday, a wedding, passing an exam...). Exemptions exist, in particular in the context of certain family donations.

You can now benefit from a family donation of money exempt from transfer duties free of charge (donation rights), to acquire a house or carry out energy renovation work in a house you own. This applies to donations made since February 15, 2025.

The donation must have been made by:

  • your mother or father;
  • your grandmother or grandfather;
  • your great-grandmother or great-grandfather;
  • your aunt or uncle, provided they have no descendants (child, grandchild, great-grandchild). In this context, only the children of the donor's siblings are considered nephews or nieces.

You must use the money received no later than the last day of 6e months after payment for:

There are two financial limits for the exemption in this context:

  • same family member cannot make an exempt donation of more than €100,000 ;
  • the total exempt donations you receive for your real estate project cannot exceed €300,000.

For example, you can receive an exempt donation of €100,000 from your grandfather and another €100,000 from your mother to purchase a new home.

This tax exemption scheme shall apply until 31 december 2026.

Reminder

A similar arrangement allowed a donation of €100 000 until 30 June 2021 to one of his descendants (child, grandchild, etc.), exempt from tax, for the construction of a main residence or for energy renovation works in the house of that descendant.

Please note

When you use the gift of exempt money to acquire a home, for 5 years from the date of acquisition of that home:

  • you must use this dwelling as your principal residence;
  • or you must rent the unit for a tenant using it as a principal residence. You cannot rent the property to a member of your tax household.

Find on our factsheet “Donation rights - Donation of money” the different conditions to be met according to your situation (section “What are the donations of money exempt from the payment of social rights?”).

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