Form 2734 — disclosing a gift above €15,000 and deferring duties to the death
Where the manual gift made to you is worth MORE THAN €15,000, you may elect to pay the duties within the month following the donor's death — rather than at the time of the gift. To make that election, you must complete form no. 2734-SD in order to disclose the gift received to the tax authorities and state the election for deferred declaration and payment of the duties. The form sets out the particulars relating to the donor, the donee and the assets given, and it contains the election itself. One condition governs everything: the disclosure must be SPONTANEOUS — through the filing of form no. 2734 — and not the consequence of the donee answering a request from the tax authorities or of a tax audit. The form is sent in DUPLICATE to the registration office for your home address. On the donor's death, the gift must be declared and any duties paid within one month of the date of death.
Up to date for 2019 — verified on October 3, 2026Official form2734-SDGuide: about 15 min
Deadlines
- Before any request from the tax authorities — spontaneity
- The election is available only if the disclosure is spontaneous. It cannot be the consequence of the donee answering a request from the tax authorities or of a tax audit: that is a condition of exercise, not a formality.
- 1 month after the donor's death — declaration and payment
- On the donor's death, the donee must declare that gift and pay any duties within one month of the date of death.
- More than €15,000 — the access threshold
- The election for deferred payment is available only where the manual gift made is worth more than €15,000.
Documents to prepare
- Form no. 2734-SD, in duplicate
- Amount of the gift, to be checked above the €15,000 threshold
- Particulars relating to the donor, the donee and the assets given
- Express statement of the election for declaration and payment of the duties on the donor's death
- Contact details of the registration office for the DONEE's home address
- Evidence of filing, which will establish that the disclosure was spontaneous
- On the death: death certificate and online declaration, or 2735-SD in duplicate where an exemption applies, with the election box ticked
You download it from the official site — we never re-host a public document.
What this page gives you
The guide above and the link to the official site. ActioFin does not produce any document for this page: whatever you fill in or file is done on the official medium.
Who this applies to
- The donee — the person who RECEIVES — of a manual gift worth more than €15,000, who wishes to defer payment of the duties until the donor's death
- Someone disclosing the gift on their own initiative, before any request from the tax authorities and outside any tax audit
- CANNOT make the election: a donee whose disclosure answers a request from the tax authorities or results from a tax audit — the disclosure must be spontaneous
- NOT covered by this form: a manual gift of €15,000 or less, and a manual gift declared and paid immediately, which go through online filing or, where an exemption applies, through form no. 2735-SD
Worked example
Example: €40,000 received from an uncle, duties deferred, and the box to tick when the time comes
A nephew receives a manual gift of €40,000 from his uncle. The amount exceeding €15,000, the election for deferred payment is open to him: rather than paying the duties now, he may choose to pay them within the month following the donor's death. He therefore completes form no. 2734-SD, which sets out the particulars relating to the donor, the donee and the assets given, and which contains the election for declaration and payment of the gift duties after the donor's death. The decisive point is when he files it: the disclosure must be SPONTANEOUS. Had he waited for a request from the tax authorities, or had the disclosure come during a tax audit, the election would have been closed to him. He sends the form in DUPLICATE to the registration office for his home address, whose contact details he finds under the "Contact et prise de RDV" section of impots.gouv.fr. Years later, the uncle dies. The nephew then has one month from the date of death to declare that gift and pay any duties. He does so online, from the "Déclarer" then "Déclarer un don ou une cession de droits sociaux" section of his espace Finances publiques. If he fell within an exemption from the online filing obligation, he would send a gift declaration no. 2735-SD in duplicate to the registration office for his home address, together with payment of the duties. In both cases, he must tick the box provided to state that his declaration follows the election for declaration and payment of the duties on the donor's death.
How to fill it in, step by step
- Check the threshold: the election for deferred payment is available only where the manual gift made to you exceeds €15,000.
- Check that the disclosure is spontaneous: it must be neither the consequence of answering a request from the tax authorities, nor the result of a tax audit. That is the condition that governs access to the election.
- Complete form no. 2734-SD, setting out the particulars relating to the donor, the donee and the assets given.
- State in it expressly the election for deferred declaration and payment of the duties on the donor's death: the form contains it.
- Send the form in DUPLICATE to the registration office for your home address, whose contact details appear under the "Contact et prise de RDV" section of impots.gouv.fr.
- Keep evidence of the filing: it is what will establish, when the time comes, that the disclosure was indeed spontaneous.
- On the donor's death, declare the gift and pay any duties WITHIN ONE MONTH of the date of death.
- Make that declaration online from the "Déclarer" then "Déclarer un don ou une cession de droits sociaux" section of your espace Finances publiques.
- Where an exemption from the online filing obligation applies, send a gift declaration no. 2735-SD in duplicate to the registration office for your home address, together with payment of the duties.
- Tick the box provided to state that your declaration follows the election for declaration and payment of the duties on the donor's death.
The form, line by line
- Particulars relating to the donor
- Form no. 2734 sets them out, alongside those relating to the donee and the assets given.
- Election to pay the duties after the death
- It appears in the form itself: that is what distinguishes the 2734 from a mere disclosure.
- Spontaneous disclosure
- A condition of exercise of the election. The disclosure must not be the consequence of the donee answering a request from the tax authorities or of a tax audit.
- Duplicate
- Form no. 2734-SD is sent in two copies to the registration office for the donee's home address.
- Box to tick on the death
- On the declaration filed on the donor's death, a box makes it possible to state that it follows the election for declaration and payment of the duties on the death.
- 2019 edition
- Form no. 2734-SD is served in its 2019 edition: the tax authorities have not reissued it since, which does not make it obsolete.
Good to know
- The 2734 is NOT the declaration of the gift: it is its DISCLOSURE together with an election. The declaration proper, and payment of the duties, will come on the donor's death.
- The spontaneity of the disclosure is not a formality but the very condition of the election: a disclosure prompted by the tax authorities closes it.
- The €15,000 threshold is assessed on the gift made: below it, the election does not exist and the gift is declared under ordinary rules.
- On the death, the deadline is short — one month from the date of death to declare AND pay.
- The normal route on the death is online filing, under "Déclarer" then "Déclarer un don ou une cession de droits sociaux"; paper form no. 2735-SD subsists only where an exemption from the online filing obligation applies.
- Form no. 2734-SD is served in its 2019 edition: that is the latest issued, and a page served on 12 September 2026 still offers it.
- Do not forget the box to tick when declaring on the death: it is what links the declaration to the election made years earlier.
Common mistakes
- Using form no. 2735 to make the deferred payment election: it is form no. 2734-SD that carries it.
- Waiting for a request from the tax authorities before disclosing the gift: the disclosure then ceases to be spontaneous, and the election is closed.
- Disclosing the gift during a tax audit in the belief that the election is preserved: it is not.
- Making the election on a gift of €15,000 or less: the threshold requires an amount ABOVE €15,000.
- Sending the form in a single copy: it is sent in duplicate.
- Sending it to the registration office for the DONOR's home address: it is the donee's that has jurisdiction.
- Believing that filing the 2734 settles the matter: the declaration and payment of the duties remain due within the month following the donor's death.
- Letting the one-month period after the death lapse.
- Forgetting to tick, on the declaration filed on the death, the box stating that it follows the election.
- Dismissing the form because its edition is 2019: it is the latest issued, and the official page still serves it.
Frequently asked questions
What is form no. 2734 for?
It sets out the particulars relating to the donor, the donee and the assets given, and it contains the election for declaration and payment of the gift duties AFTER the donor's death. It therefore serves to disclose a manual gift worth more than €15,000 while deferring payment of the duties.
From what amount can it be used?
Where the manual gift made to you is worth more than €15,000.
What condition closes the election?
A lack of spontaneity. In order to be able to make the election, the disclosure must be spontaneous — through the filing of form no. 2734 — and not the consequence of the donee answering a request from the tax authorities or of a tax audit.
Where and in how many copies should it be sent?
In duplicate, to the registration office for your home address, whose contact details are under the "Contact et prise de RDV" section of impots.gouv.fr.
What must be done on the donor's death?
Declare that gift online, from the "Déclarer" then "Déclarer un don ou une cession de droits sociaux" section of your espace Finances publiques, and pay any duties within one month of the date of death. Where an exemption from the online filing obligation applies, a gift declaration no. 2735-SD must be sent in duplicate to the registration office for your home address, together with payment of the duties.
Is there a particular statement to make on that declaration?
Yes. By ticking the box provided, you must state that your declaration follows the election for declaration and payment of the duties on the donor's death.
Is the 2019 edition of the form a problem?
No. The official page for form no. 2734-SD, read on 12 September 2026, serves the 2019 edition: that is the latest issued by the tax authorities.
Go further
Compute the related amounts
Official sources
- impots.gouv.fr — Form no. 2734-SD, Révélation de don manuel d'une valeur supérieure à 15 000 € (2019 edition, page read on 12 September 2026): purpose of the form — it sets out the particulars relating to the donor, the donee and the assets given, and contains the election for declaration and payment of the gift duties after the donor's death — September 12, 2026
- impots.gouv.fr — Don manuel (published 18/07/2016, amended 20/03/2026): the option, where the manual gift made is worth more than €15,000, to elect to pay the duties within the month following the donor's death; exercise of the election by filing form no. 2734-SD disclosing the gift received and stating the election; requirement of a SPONTANEOUS disclosure, which cannot be the consequence of the donee answering a request from the tax authorities or of a tax audit; sending of the form in duplicate to the registration office for the home address; on the donor's death, the obligation to declare the gift online under Déclarer > Déclarer un don ou une cession de droits sociaux and to pay any duties within one month of the date of death, paper declaration no. 2735-SD in duplicate subsisting only where an exemption from the online filing obligation applies; obligation to tick the box stating that the declaration follows the election for declaration and payment of the duties on the donor's death — September 12, 2026
Guide and document provided for information purposes only; they do not constitute personalised legal or tax advice. Check the recipient organisation's requirements and consult a professional if needed.