Transferring wealth by gift during your lifetime
The allowance that applies per donor-donee pair rather than per recipient, the fifteen-year clawback that makes a tax-free gift consume its allowance all the same, and the 31 865 € family gift that stacks on top before the age of eighty. Three costed modules following one family. All the prose is free to read; the case study and quizzes are sold.
Intermediate3 modules26 minModule 1 free to read
2026 rules — verified on September 8, 2026
Figures are tied to dated, sourced tax constants. A module whose rules have changed is flagged for review, and is unpublished automatically beyond 90 days.
This content is part of the path: Passing on my estate· Step 1 of 6· Next step: Settling an estate
By the end of this course, you can…
These outcomes are the modules' own: the promise cannot say anything the course does not teach.
- Remember the allowance attached to each family relationship with the donor.
- Tell the direct-line scale from the one applying between spouses and civil partners.
- Place the 55 % and 60 % rates that strike distant or non-existent relationships.
- Understand why gifts and inheritances share the same scale.
- Work out the cost of a gift from the relationship and the amount.
- State the clawback rule and its time limit.
- Understand that the clawback affects the allowance AND the position in the scale.
- Compute the tax on a second gift taking the first into account.
- Place the starting point of the period, which is not the one people assume.
- Measure in euros what waiting is worth.
- Identify the cumulative conditions of the family gift of money.
- Tell that family gift from the ordinary allowance, with which it stacks.
- Recognise the forms of transfer that qualify and those that do not.
- Know the declaration deadlines for a hand-to-hand gift according to its amount.
- Choose between a declared hand-to-hand gift and a notarial deed of gift.
The programme, module by module
Each module has its own page. Durations are derived from the actual text, never announced by hand.
- Module 19 minFree — no accountThe same euro given does not carry the same taxWhat you will be able to do
- Remember the allowance attached to each family relationship with the donor.
- Tell the direct-line scale from the one applying between spouses and civil partners.
- Place the 55 % and 60 % rates that strike distant or non-existent relationships.
- Understand why gifts and inheritances share the same scale.
- Work out the cost of a gift from the relationship and the amount.
- Module 29 minIncluded in the full courseThe fifteen-year clock, and what it is worth in eurosWhat you will be able to do
- State the clawback rule and its time limit.
- Understand that the clawback affects the allowance AND the position in the scale.
- Compute the tax on a second gift taking the first into account.
- Place the starting point of the period, which is not the one people assume.
- Measure in euros what waiting is worth.
- Module 38 minIncluded in the full courseThe 31 865 € that stack, and the month to declare themWhat you will be able to do
- Identify the cumulative conditions of the family gift of money.
- Tell that family gift from the ordinary allowance, with which it stacks.
- Recognise the forms of transfer that qualify and those that do not.
- Know the declaration deadlines for a hand-to-hand gift according to its amount.
- Choose between a declared hand-to-hand gift and a notarial deed of gift.
What you take away
A handout you keep, not just a page you read. The sections are derived from the course itself: what is announced here is exactly what gets generated.
Participant handout (PDF)
PDF
- Learning objectives (3)
- Key figures (3)
- Mistakes to avoid (3)
- Official sources (3)
Exercise workbook (Word)
Word
- Learning objectives (3)
- Key figures (3)
- Mistakes to avoid (3)
- Official sources (3)
Answers live in a separate appendix: the participant handout and the workbook stay distributable before the exercise.
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Educational content, current with the sources cited. It does not replace advice tailored to your situation. These courses are neither certifying nor CPF-eligible: they prepare for no certification registered with the French RNCP or specific register.