Means of payment of gift duties owed

If your instrument has to be registered with the Non-Residents Tax Collection Office then, only in this case, gift duties should be paid to the same office.

Direction des Résidents à l’Etranger et des Services Généraux
Recette des Non-Résidents
10 rue du Centre
TSA 50014
93465 Noisy-le-Grand Cedex

Fax: +33 1 57 33 83 69
Email: recette.nonresidents@dgfip.finances.gouv.fr

The office is open from 9am to 4pm, Tuesday to Friday.

In other cases, registration and settlement of duties owed must be carried out at the relevant tax department (registration division).
 

Instrument payment conditions

• Payment by wire transfer

If the instrument has to be registered and paid for at a tax department other than the Non-Residents Tax Collection Office, you should contact this department, the details of which are available in the "Contacts" section.

If the instrument has to be registered and paid for at the Non-Residents Tax Collection Office, you should mention the following bank details:

Beneficiary's name: Recette des Non-Résidents
IBAN: FR 76 3000 1000 6449 1900 9562 088
SWIFT (BIC): BDFEFRPPCCT

Under the heading "motif" (reason), please indicate: Donation/Beneficiary's name/date of gift

• Payment by cheque

Payment by cheque payable to Trésor Public is allowed when the amount of duties owed is less than €1,525. On the back of the cheque, write the beneficiary's name, the reason "donation" and the date of the gift.
You must use a certified cheque made payable to Trésor Public if the amount of duties owed is more than €1,525. On the back of the cheque, write the beneficiary's name, the reason "donation" and the date of the gift.

• Payment in cash and by bank card

Amounts of less than €300 may be paid in cash at the reception desk of the relevant tax department (registration division).
Payments of more than €1 may be made by bank card.

Updated DINR ENR