What rules govern gifts for non-residents?

Rules on gifts differ according to whether the donor and donee are residents or non-residents. France has executed tax treaties with a number of countries that address the question of gifts and which give precedence to French domestic law.

You are a non-resident and you receive a gift from a donor who is resident of France for tax purposes

All movable and immovable property transferred to you free-of-charge is taxable in France under French tax rules.

To find out more on gifts, go to Particulier > Gérer mon patrimoine...

The following are taxable in France: public funds, ownership interests, receivables and, more broadly, all French and foreign securities of any nature whatsoever, as well as immovable property or tangible and intangible movable property located outside France.

The gift must be declared within a month to the Registration Division of the Business Tax Department in the location of the residence:

- of the donee if the gift is declared on forms nos. 2735 or 2734, in which case the Non-Residents Tax Collection Office has jurisdiction

- of the donor or donee if the gift is recorded by private instrument (Article 652 of the General Tax Code)

You are a non-resident and you receive a gift from a non-resident donor

  • You were not a resident of France for tax purpose on the date the gift is made or you had not been for at least six years out of the previous ten:

Unless there is an international tax treaty in force between France and the donor's country of residence, the gift will be taxable (duty on transfers without valuable consideration) in France in respect of movable and immovable property located in France.

The gift must be declared (form no. 2735) and the duty on transfers paid to the Non-Residents Tax Collection Office.

  • You were a resident of France for tax purposes on the date the gift is made and you had been for at least six years out of the previous ten:

Subject to the provisions of international tax treaties, the gift is taxable (duty on transfers without valuable consideration) in France in respect of movable and immovable property located in and outside France.

The gift must be declared (form no. 2735) and the duty on transfers paid to the Non-Residents Tax Collection Office.

To find out more on gifts, go to Particulier > Gérer mon patrimoine...

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