TLDR: Yes, a donation from abroad must be declared in France if the donor is tax-resident in France or if the donated assets are located in France. The obligation depends on the donor’s tax residency and the location of the assets.
Declaration Obligation
A donation from abroad must be declared in France if the donor is tax-resident in France or if the donated assets are located in France. The declaration obligation depends on the donor’s tax residency and the location of the assets, in accordance with the territoriality rules set out in Article 750 ter of the Code Général des Impôts (CGI).
Who Must Declare the Donation
The obligation to declare does not automatically fall on the recipient but is determined by the donor’s tax residency and the geographical location of the donated assets. If the donor is tax-resident in France, all donations are subject to taxation and must be declared. If the donor is not tax-resident in France, only assets located in France are taxable.
Submission of Foreign Deeds
Donation deeds executed abroad concerning taxable assets in France must be submitted to the French tax authorities. The procedure is paper-based and requires sending the documentation to the competent authorities within 3 months of the deed’s date. If the deed is drafted in a language other than French, it must be accompanied by a sworn translation.
Required Documents and Information
For donations of real estate located in France, the costs of reconstituting property titles incurred in the months preceding the donation may be deducted from the declared value, provided the expenses are justified by notarized documents and the notarial certifications are published within 6 months before the donation deed.
Deadlines and Corrections
The deadline for submitting donation deeds executed abroad is 3 months from the date of the deed. This period was introduced to address practical difficulties related to transmitting documents from foreign countries.
Exceptions and Special Cases
The general territoriality rules may be modified by international conventions between France and other countries. It is therefore essential to verify whether a bilateral agreement affects the taxability of the donation.