Module 19 min886 wordsFree — no account
The same euro given does not carry the same tax
Dated official sources, and the contents this module links to · 1 section
Official sources
- Service-public — Gifts: what tax is payable: allowances depend on the family relationship with the donor and are renewed every fifteen years; 100 000 € for a child and for an ascendant, 31 865 € for a grandchild, 5 310 € for a great-grandchild, 80 724 € between spouses and civil partners, 15 932 € between brothers and sisters, 7 967 € for a nephew or niece; further allowance of 159 325 € for a disabled person, cumulative; page updated 13 May 2026 — verified on September 8, 2026
- Légifrance — French tax code, article 779: for the collection of gift and inheritance duties, an allowance of 100 000 € is made on the share of each ascendant and on the share of each living or represented child, an allowance of 159 325 € on the share of any heir, legatee or donee unable to work under normal conditions of profitability, an allowance of 15 932 € between brothers and sisters and 7 967 € for nephews and nieces; version in force since 1 January 2013 — verified on September 8, 2026
Every figure and its source
Every figure in this module anchored to a fiscal constant, with the official page that establishes it.
- Allowance for a child — 100 000 €
service-public.gouv.fr · 2026 rules - Allowance for a grandchild — 31 865 €
service-public.gouv.fr · 2026 rules - Allowance for a great-grandchild — 5 310 €
service-public.gouv.fr · 2026 rules - Allowance between spouses or civil partners — 80 724 €
service-public.gouv.fr · 2026 rules
Contents linked from this module
- Gift tax calculator
Work out the cost of a gift according to the family relationship and the amount transferred.
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.