What are the tax procedures for a manual donation?

Verified 01 January 2026 - Public Service / Directorate of Legal and Administrative Information (Prime Minister)

The manual donation consists in transmitting a good from hand to hand (object, money for example). If you have received a manual donation, you must declare it to the tax authorities and pay the donation fee. The time to declare it depends on the value of the donation.

Manual donation is a form of donation.

It consists in handing over property from hand to hand, such as an object (jewelry, car, painting, etc.) or a sum of money.

The donation can also be made by transfer (sum of money) or securities.

The manual donation is irrevocable, you can't cancel it.

You do not have to contact a notary to make a manual donation.

Warning  

Manual donation cannot be for real estate. The donation of real estate requires an act before a notary. Special rules also apply to vessels.

If you receive a gift, it is not a manual donation, but a gift from a present of use.

However, the 2 conditions The following must be completed:

  • Gift received for a special occasion (birthday, wedding, birth, passing an exam, Christmas, etc.)
  • Gift of a reasonable value.

Criterion 2 should be assessed on a case-by-case basis based on several elements:

  • Heritage of the person who offers the gift
  • Celebrated occasion
  • Person to whom the gift is offered.

If the conditions are met, you nothing to declare.

Manual donation is taxable.

The tax is called donation rights.

You must pay them if you have benefited from the donation.

You are taxable if you have any of the following:

  • You report the donation to the tax authorities (spontaneously or at the request of the tax authorities)
  • You inherit from the donor (the giver) or they give you a new donation (tax reminder rule for a previous donation)
  • The donation is recognized by a court decision
  • The donation is recorded in an act subject to recording.

FYI  

The donor may decide to pay the fee. This is not considered an additional donation by the tax services.

The value of the property must be determined before calculating the amount of any gift tax due.

Value of the property

The calculation depends on the date of the donation:

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Since August 2011

Gift tax is calculated on the value of the property on one of the 2 dates following:

  • Day of declaration of donation
  • The day the donation is made.

It's there highest value which is being held.

Before August 2011

Gift tax is calculated on the value of the property at day of declaration of the gift.

Calculation of entitlements

The taxable amount is calculated after application of theabatement to which you may be entitled, including because of your relationship with the donor.

The applicable fee schedule also takes into account your relationship with the donor.

The applicable rates, discounts and discounts are those in force on the day of the declaration of the donation.

If you have received a manual donation, you must inform the tax authorities.

The declaration must be made by the one who receives the gift (called donee).

The one who gives (called donor) may make the declaration only if it is the legal representative the person to whom the gift is made in the following cases:

  • Minor child
  • Major protected.

You must declare the donation even if it does not give rise to the payment of duties.

The date of registration of the declaration by the tax administration makes it possible to run the period during which you can benefit from the tax allowance on donations.

You must inform the tax authorities of the manual donation you have received (we are talking about revelation).

Obligation to report and pay online

You must perform your online donation declaration.

This is the case for the following donations:

  • Donations of money, regardless of the date of payment
  • Manual donation of goods such as jewelry, vehicles, works of art, valuables, etc.
  • Donation of shares.

The calculation of any gift tax due (when the gift is not exempt) is automatic.

If, at the end of the declaration, donation rights are due, you must pay online.

You can use the paper declaration if you have any of the following:

Please note

If you do not comply with the obligation to report and pay online, you risk a penalty (increase of 0.2% the amount of duties due, with a minimum of €60).

Approach

You can declare the donation spontaneously (we are talking about revelation by the donee) or following a request from the tax services (we are talking about revelation suffered, for example as a result of a tax inspection).

The declaration depends on the value of the donation:

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Donation less than or equal to €15,000

The approach varies depending on whether you declare the property spontaneously or whether your declaration follows a request from the administration:

You spontaneously declare the donation
You are the legal representative of the recipient of your donation

You can declare the donation from your personal space on the website impots.gouv.fr.

Taxes: access to your space Private

You are not the legal representative of the recipient of your donation

You cannot declare the donation.

The representative of the protected minor or adult must declare it (with a paper form).

You do not spontaneously declare the donation
You are the legal representative of the recipient of your donation

You can declare the donation from your personal space on the website impots.gouv.fr.

Taxes: access to your space Private

You are not the legal representative of the recipient of your donation

You cannot declare the donation.

The representative of the protected minor or adult must declare it (with a paper form).

Donation over €15,000

The approach varies depending on whether you declare the property spontaneously or whether your declaration follows a request from the administration:

You spontaneously declare the manual donation

You can defer the declaration and payment of duties. The steps are different depending on when you declare the donation:

Immediate declaration
You are the legal representative of the recipient of your donation

You can declare the donation from your personal space on the website impots.gouv.fr.

Taxes: access to your space Private

You are not the legal representative of the recipient of your donation

You cannot declare the donation.

The representative of the protected minor or adult must declare it (with a paper form).

Deferred reporting
You are the legal representative of the recipient of your donation

You can declare the donation from your personal space on the website impots.gouv.fr.

Taxes: access to your space Private

You are not the legal representative of the recipient of your donation

You cannot declare the donation.

The representative of the protected minor or adult must declare it (with a paper form).

You do not spontaneously declare the donation
You are the legal representative of the recipient of your donation

You can declare the donation from your personal space on the website impots.gouv.fr.

Taxes: access to your space Private

You are not the legal representative of the recipient of your donation

You cannot declare the donation.

The representative of the protected minor or adult must declare it (with a paper form).

You can file an amending declaration online if the initial manual donation declaration has also been filed online (since 1er January 2024).

You cannot correct a donation declaration filed in paper format.

For donations made by a donor to the same donee, only the last online declaration can be corrected.

The online amending declaration must be submitted by 31 December of 2e year following the year of the initial declaration.

For example, if the online donation declaration is filed on January 15, 2026, you can file a corrective declaration online until December 31, 2028.

You cannot change certain information, including the following:

  • Identity (surname, first name, tax number, etc.)
  • Nature of the property donated.

FYI  

You cannot increase the amount of the donation. You must make a new declaration for the supplement.

The situation depends on the method of declaration of the donation:

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Donation declared online

You have made a manual donation declaration online since June 30, 2021.

You can find the declaration of donation in your particular space on the site impots.gouv.fr (section Declare a donation or an assignment of social rights, then I wish to consult my declarations):

Taxes: access to your space Private

Donation declared with a paper form

You have received a receipt for your donation declaration when you file with your departmental registration department.

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