Declaring a manual gift (form 2735) — money, securities, movable assets

A manual gift (don manuel) is the handing over, hand to hand or account to account, of certain types of assets: a sum of money, a movable asset (works of art, jewellery, cars…) or shares. It is the RECIPIENT of the gift — the donee — who must declare it, even when no transfer duty is payable. From 1 January 2026, the declaration must be filed ONLINE, from the recipient's secure personal account, under Déclarer > Déclarer un don ou une cession de droits sociaux, save for exceptions. Paper form no. 2735-SD is now used only where an exemption from online filing applies: it is then filed in DUPLICATE with the registration office for the donee's home address, together with payment of any duties. A family gift of money exempt under article 790 G of the French tax code must be declared WITHIN ONE MONTH of the date of the gift: the condition is applied strictly, and missing the deadline forfeits the €31,865 exemption.

Up to date for 2025 — verified on October 3, 2026Official form2735-SDGuide: about 20 min

Deadlines

Within one month of the date of the gift, for a family gift of money: The declaration of a family gift of money must be filed within the month following the date of the gift in order to benefit from the €31,865 exemption. This condition is applied strictly: after that deadline the exemption is lost.
1 January 2026 — online filing becomes compulsory: From 1 January 2026, manual gifts and gifts of money received must be declared online through the secure personal account, under Déclarer > Déclarer un don ou une cession de droits sociaux, save for exceptions.
The 15-year clock starts on registration: It is the date on which the declaration is registered, online or on paper, that is used to compute the 15-year period after which the allowances become available again.
One month after the donor's death, where deferred payment was elected: A donee who disclosed the gift on form no. 2734-SD must, on the donor's death, declare that gift online and pay any duties within one month of the date of death.

Documents to prepare

Identity and date of birth of the donor — the article 790 G exemption requires them to be under 80 on the date of transfer
Identity of the donee, of age or emancipated on the date of transfer
Date of physical delivery of the gift, which starts the one-month deadline
Nature and valuation of the asset given: bank statement for a sum of money, insurance policy for jewellery or works of art, previous day's closing price for listed securities
Family relationship between donor and donee, which governs the applicable personal allowance
History of previous gifts received from the same donor over the past fifteen years
Contact details of the registration office for the DONEE's home address, where the paper route is used
Where applicable, form no. 2734-SD already filed for a deferred payment election

Download the official form (2735-SD)

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Who this applies to

Anyone who RECEIVES a manual gift: a sum of money, a movable asset (works of art, jewellery, cars…), shares or other securities — it is the recipient, not the donor, who declares
Children, grandchildren or great-grandchildren receiving a family gift of money from a donor under 80, who want the exemption under article 790 G of the French tax code
Where the donor has no descendants, nephews and nieces; and, if those have died, great-nephews and great-nieces by representation
Company directors passing on shares in their company by manual gift — a manual gift covers movable assets, which includes securities and company shares
NOT covered by the manual gift regime: REAL PROPERTY, for which a notarial deed is compulsory
A donee receiving a gift above €15,000 who wishes to opt for deferred payment of duties on the donor's death: the gift is disclosed on form no. 2734-SD, not on the 2735

Worked example

Example: a father aged 65 gives €80,000 to his adult child, and no duty is payable

A father aged 65 makes a first gift of €80,000 in cash to his adult child. Both conditions of article 790 G of the French tax code are met: the donor is under 80 on the date of transfer, and the recipient is of age. The sum is therefore exempt up to €31,865 as a family gift of money. The excess, €48,135, is covered by the personal allowance, which is €100,000 for a child — the two CUMULATE. As a result, no duty at all is payable on the €80,000 gift. If the declaration is filed online, data entry is simplified: exemptions, allowances and the computation of duties are applied automatically. If paper form no. 2735 is used, the whole sum given must be declared in BOX V on two lines: first line, the exempt family gift of money, €31,865; second line, the excess, €48,135. The gift having been made on 3 March, the declaration must be filed by 3 April at the latest: beyond that date the €31,865 exemption would be lost and duties would become payable.

How to fill it in, step by step

Identify who files: it is the recipient of the gift, the donee, who must declare the gift received, even where no duty is payable.
Check that the asset given really falls within the manual gift regime: the simple physical handing over of any movable asset — an object, a sum of money, a cheque, or even securities or company shares —, which EXCLUDES real property, for which a notarial deed is compulsory.
Value the asset given either on the date of the declaration or on the date of physical delivery, and keep the HIGHER of those two values.
Apply the valuation rule specific to the nature of the asset: jewellery and works of art or collector's items, the estimate in an insurance policy, which cannot be undercut below 60 %; listed securities, the last known market price, i.e. the closing price of the day before the gift; unlisted securities, their actual market value; bare ownership or usufruct, the statutory scale of article 669 of the French tax code according to the age of the usufructuary.
File online from your espace Finances publiques on impots.gouv.fr, under Déclarer > Déclarer un don ou une cession de droits sociaux: this is the compulsory route since 1 January 2026, available 24/7, and the filing receipt is issued immediately.
If — and only if — you fall within an exemption from online filing, complete paper form no. 2735-SD with the help of guidance note no. 2735-NOT-SD, and file it in DUPLICATE with the registration office for your home address, together with payment of any duties.
For an exempt family gift of money, enter the whole sum given in box V on two lines: the fraction exempt under article 790 G, then the excess.
File within the month following the date of the gift where you claim the €31,865 exemption: the time limit is applied strictly.
If the gift received exceeds €15,000 and you want to defer payment of duties until the donor's death, do not use the 2735: disclose the gift on form no. 2734-SD, spontaneously, in duplicate to the registration office for your home address.

The form, line by line

Identity of the donor: The person making the gift. Their age on the date of transfer conditions the article 790 G exemption: they must be under 80.
Identity of the donee: The person receiving, and who files the declaration. They must be of age — at least 18 on the date of transfer — or legally emancipated, for the article 790 G exemption.
Nature and valuation of the asset given: Valuation is made on the date of the declaration or on the date of physical delivery, the higher of the two values being retained. The rules differ according to the nature of the asset (jewellery, listed securities, unlisted securities, bare ownership).
Box V — gifts of money: This is where the whole sum given is declared when part of it is exempt: first line, the exempt family gift; second line, the excess subject to the personal allowances.
Box for the election to pay duties on the donor's death: To be ticked where the form no. 2735 filed on the donor's death follows an election previously made on form no. 2734-SD.
Receiving office: The registration office for the DONEE'S HOME ADDRESS, not the donor's. Its contact details are under the « Contact et prise de RDV » section of impots.gouv.fr.

Good to know

A gift is a contract by which, during their lifetime, a person immediately and irrevocably parts with an asset in favour of another person who accepts it (article 894 of the Civil Code). In principle it must be formalised by a deed; the manual gift of article 757 of the French tax code is the exception, since it consists of a simple physical handing over.
The article 790 G exemption is granted up to €31,865 every fifteen years, from one donor to one recipient, paid in one or several instalments. Each child may thus receive, free of duty, up to €31,865 from each of their parents, grandparents and great-grandparents.
The two mechanisms cumulate: the €31,865 exemption may be combined with the personal allowances granted according to the family relationship.
Gifts of money exempt under article 790 G may be made by cheque, bank transfer, money order or handing over cash.
Online filing simplifies data entry: exemptions, allowances and the computation of duties are automatic, and the filing receipt is available immediately.
Article 796 bis of the French tax code provides an exemption WITH NO CEILING for gifts of money made to victims of acts of terrorism and to certain of their relatives; the gift must be made within twelve months of the act of terrorism, the death or the injury.
It is the date of registration of the declaration that starts the 15-year clock: filing early opens the next window of allowances earlier.

Common mistakes

Believing that it is the donor who must declare: it is the recipient of the gift, the donee, who must do so.
Declaring nothing because no duty is payable: the tax authorities must be informed of the existence of the gift even where no payment is due.
Using paper form no. 2735 while not falling within any exemption from online filing: since 1 January 2026, online filing is the compulsory route.
Filing the paper form in a single copy: it must be filed in DUPLICATE with the registration office for the donee's home address.
Filing with the registration office for the DONOR's home address: it is the DONEE's home address that determines the competent office.
Letting the one-month deadline lapse for a family gift of money: the condition is applied strictly, and missing it forfeits the €31,865 exemption.
Entering only the taxable fraction in box V: it is the WHOLE sum given that is declared there, on two lines, the exempt fraction then the excess.
Keeping the lower of the value on the date of delivery and the value on the date of declaration: it is the HIGHER of the two that is retained.
Valuing jewellery below 60 % of the estimate made in the insurance policy.
Using the 2735 to elect deferred payment on the donor's death for a gift above €15,000: that election goes through form no. 2734-SD, and the disclosure must be SPONTANEOUS — it does not count if it answers a request from the tax authorities or follows a tax audit.
Trying to pass on real property by manual gift: real property is excluded, a notarial deed is compulsory.

Frequently asked questions

Who must declare a manual gift, the giver or the receiver?

It is the recipient of the gift — the donee — who must declare the gift received. They must inform the tax authorities of the existence of that gift even where no duty is payable.

Can paper form no. 2735 still be used?

Yes, but only where an exemption from online filing applies. From 1 January 2026, manual gifts and gifts of money must be declared online through the secure personal account, under Déclarer > Déclarer un don ou une cession de droits sociaux, save for exceptions. Where an exemption applies, form no. 2735 is filed in duplicate with the registration office for the donee's home address, together with payment of any duties.

How much of a family gift of money is exempt?

The exemption under article 790 G of the French tax code is granted up to €31,865 every fifteen years, from one donor to one recipient, paid in one or several instalments. It requires the donor to be under 80 on the date of transfer and the recipient to be of age or emancipated, and the gift to be made in full ownership to children, grandchildren or great-grandchildren, or, where the donor has no descendants, to nephews and nieces.

What is the filing deadline?

To benefit from the €31,865 exemption on a family gift of money, the declaration must be filed within the month following the date of the gift. This condition is applied strictly: after that deadline the exemption is lost.

Can the €31,865 exemption be combined with the parent-child allowance?

Yes. That exemption may be combined with the personal allowances granted according to the family relationship. A father aged 65 who gives €80,000 to his adult child sees €31,865 exempt as a family gift of money, and the €48,135 excess covered by the €100,000 personal allowance for a child: no duty is payable.

How is an asset other than money valued?

Valuation is made either on the date of the declaration or on the date of physical delivery, and it is the higher of those two values that is retained. Jewellery and works of art or collector's items are valued on the estimate made in an insurance policy, which cannot be below 60 %; listed securities on the last known market price, i.e. the closing price of the day before the gift; unlisted securities at their actual market value; bare ownership and usufruct on the statutory scale of article 669 of the French tax code, according to the age of the usufructuary.

What should be done for a gift above €15,000 whose duties are to be deferred?

Form no. 2734-SD must be used, not the 2735, to disclose the gift and state the election for deferred declaration and payment of duties on the donor's death. The disclosure must be spontaneous: it cannot be the consequence of an answer to a request from the tax authorities or of a tax audit. On the donor's death, the gift is declared and duties paid within one month of the date of death.

Can real property be passed on as a manual gift?

No. A manual gift consists of the simple physical handing over of any movable asset, which excludes real property: for that, a notarial deed is compulsory.

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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.