What are the tax procedures for a real estate donation?

Verified 05 March 2024 - Directorate for Legal and Administrative Information (Prime Minister)

You receive a property by donation? You have to pay gift tax. Your tax situation depends on the domicile of the donor. Exemptions exist in some cases. We'll tell you what you need to know.

What applies to you ?

Is the donor domiciled in France?
Does the recipient of the donation reside in France?

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      The donor is domiciled in France

      If you receive a gift of real estate, you must pay tax.

      Gifts of real estate require the intervention of a notary and one authentic instrument.

      The notary is responsible for tax procedures, in particular:

      • Declaration of the donation
      • Donation rights
      • Land Advertising

      If the donor is domiciled in France, you must to pay gift tax on goods received situated in France or abroad.

      However, special rules apply for certain goods, in particular in the following cases:

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      Historical monument

      If the building is classified or entered in the supplementary inventory of historical monuments, the donation is exempt under certain conditions.

      Forestry or agricultural goods

      The donation is partially exempted under certain conditions.

      New dwelling acquired between June 1993 and December 1994 (or between August and December 1995)

      For 1re transfer of the property, the donation is partially exempted under certain conditions.

      Rental housing acquired between August 1995 and December 1996

      For 1re transfer of the property, the donation is partially exempted under certain conditions.

      The donor is domiciled abroad

      If you receive a gift of real estate, you must pay tax.

      Gifts of real estate require the intervention of a notary and one authentic instrument.

      The notary is responsible for tax procedures, in particular:

      • Declaration of the donation
      • Donation rights
      • Land Advertising

      Taxation depends on your tax domicile, as the recipient of the gift:

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      You reside in France on the day of the donation

      You have resided in France for at least 6 years during the 10 years prior to the donation

      The assets located in France and abroad are subject to the payment of gift tax.

      Please note

      The 6-year periods in the 10 years preceding the donation may be discontinuous.

      You did not reside in France for at least 6 years during the 10 years before the donation

      The property situated in France are subject to the payment of gift tax.

      You do not reside in France on the day of the donation

      The property situated in France are subject to the payment of gift tax.

      Who can help me?

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      • For general information

        By telephone:

        0809 401 401

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      • To get information about your situation

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