Démarche en ligne

Declaration of gifts to a foreigner State or institution

Objective

The approach is to proceed with the online reporting of bequests or donations carried out in France to foreigners States or establishments.

Users

This approach addresses:

  • to notaries in case of bequests
  • or to agents the foreign structure to which the donation is made.
Login

You have to use FranceConnect or have an account demarche.numerique.gouv.fr.

Documents to attach

The user who files the form must provide multiple documents :

  • Proof of capacity of the declarant to make that declaration
  • Estimate of the value of the gift (declared gift)
  • For the bequests : act justifying the acceptance of the bequest (with a translation into French if necessary), copy or extract of the will and its codicils relating to the liberality in the original language (with a translation into French), copy of the death certificate in the original language (with a translation into French)
  • For the donations : copy of the deed of donation (with a translation into French if necessary), deed justifying the acceptance of the gift (with a translation into French if necessary)
  • If the property concerned is qualified as cultural property : photograph(s) of the property and, on an optional basis, documents enabling the cultural property to be identified
  • If the beneficiary is a foreigners institution : statutes of the beneficiary foreigners institution (with a translation into french if necessary), document attesting to the capacity to receive a gift
  • If the gift is encumbered by a load : document demonstrating the institution's ability to assume the costs of the donation.
Instruction of the application

The process is instructed in central administration by the Office of Associations and Foundations of the Ministry of the Interior, with a notices issued by the Ministry of Europe and Foreign Affairs.

If the approach concerns a cultural property, the Ministry of Culture is also involved.

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    Émetteur de la démarche en ligne : Ministry of the Interior

    Verified 22 December 2025 - Public Service / Directorate of Legal and Administrative Information (Prime Minister)