TLDR: Use form no. 2735-SD "Déclaration de dons manuels et de sommes d’argent" (CERFA no. 11278) within 1 month of disclosing the gift to the tax authorities. The declaration must be filed by the beneficiary or their legal representatives. You can submit it online or by mail, but the form is only available digitally. For gifts formalized via notarial deed, the notary handles registration within 1 month of the deed’s date.
Who Must Declare
The declaration of a gift received from parents in France must be made by the beneficiary (the recipient) or their legal representatives. The form must be submitted to the tax office responsible for the beneficiary’s place of residence, even if the donor lives abroad.
Declaration Procedure
The declaration can be completed in two ways:
- Online, by filling out form no. 2735-SD in your personal account on impots.gouv.fr and submitting it electronically.
- By mail, by downloading the form from the website, completing it, and sending it to the tax office corresponding to the beneficiary’s address.
Required Documents
To complete the declaration, you will need:
- Form no. 2735-SD (CERFA no. 11278) for manual cash gifts.
- Proof of the gift: documents such as receipts, bank statements, letters, or private agreements attesting to the transfer.
- Identity details of the donor and beneficiary (name, address, family relationship).
- Date and amount of the gift, specifying its value on the day of declaration or donation if higher.
Deadlines and Corrections
The declaration must be submitted within 1 month of:
- The date the beneficiary discloses the gift to the tax authorities (for manual gifts).
- The donor’s death (only for manual gifts exceeding €15,000).
- The date of the deed (for gifts formalized via notarial or acte sous seing privé).
Exemptions and Penalties
Gifts in direct line (parents → children) benefit from a partial exemption (abattement) of €100,000 per donor and per beneficiary, with a cumulative maximum of €300,000 per beneficiary. Failure to declare may result in retroactive taxation, including interest and penalties.