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FAQ - USA - Gifts and donations

Published on October 21, 2014

Gift - Donation

1 – I am a resident of the United States and I am the beneficiary of a gift (money, furniture, real estate etc.) from France. What are my obligations towards the French tax administration ?

If you are domiciled outside of France and you are the beneficiary of a gift, you must declare to the French tax administration the gifts of movable property and real property located in France.

If it’s a gift of real property (house, apartment, land) you need to see a solicitor who will draft the deed of gift and will take care of the registration of the deed.

In all the other cases (gift of money, shares, jewelry, furniture…), you can also ask a solicitor or you can file the tax forms yourself (don’t forget to mention all the gifts that are less than 10 years old between the donor and the done).

For all types of gifts (other than real property), you need to fill in tax form 2735. Please note that gifts of money can be exempt from taxes up to 31 865 euros (see question 2 for information on this exemption).

You need to sign this tax form and send 2 copies (one copy will be send back to you, once the gift is registered) within one month of receiving the gift to the following address:

Recette des non-résidents
TSA 50014
10, Rue du Centre

2 - What are the requirements to qualify for the exemption on donations of money?

For donations granted after January 1st 2012, money donated to children, grand-children and great-grand-children, or to nieces and nephews when there are no offspring, are exempt from taxes within the limit of 31,865 euros every 15 years. These donations can be made by check, money transfer, money order or cash.

Each child may receive tax free, up to 31,865 euros from each of his parents, grandparents and great-grandparents.

Whatever the number of donations made by the same donor to the same recipient, the exemption is limited to 31,865 euros every 15 years: each child can only receive 31,865 euros free of taxes every 15 years from the same donor.

This exemption can be added to the other exemptions granted for other types of donations (real estate, securities, personal property ...).

The exemption is subject to the following requirements:

  • the donor must be, on the day of the donation, under 80 years old
  • the recipient must be over 18 years old.

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