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French Acknowledgment of Debt Between Individuals

Template document by which a debtor acknowledges owing a sum to a creditor, compliant with Articles 1376 et seq. of the French Civil Code.

Does the acknowledgment of debt have to be handwritten?

No — it can be typed or printed. The borrower's signature is mandatory, however. Article 1376 of the Code civil requires the amount to be written by the borrower, so it is strongly advisable to have them copy the sum in their own handwriting. This reinforces the document's evidentiary weight and reduces the risk of later disputes about the exact figure involved.

Source: Article 1376 of the Code civil — Légifrance (2016 reform, Ordinance n°2016-131) · updated 2026

About this form

A reconnaissance de dette (acknowledgment of debt) is the French legal instrument — either a private deed (acte sous seing privé) signed between individuals, or a notarised act — by which a borrower formally acknowledges owing a specific sum to a lender. It is governed by Article 1376 of the Code civil, as amended by Ordinance n°2016-131 of 2016. The document must bear the borrower's signature and state the amount in both figures and words; where the two differ, the written-out amount prevails by law. Under Article 1359 of the Code civil, any loan above 1,500 € can only be proven by a written document. Beyond that, if the loan exceeds 5,000 €, French tax law requires either party to file Form 2062 (déclaration de contrat de prêt — the official loan declaration form) alongside their annual income tax return (déclaration de revenus). Without this paper trail, the Direction générale des Finances publiques (French tax authority) can reclassify an undeclared transfer as a taxable gift.

Worked example

Léa Fontaine lends 8,000 € to her brother Hugo to help him buy a car, repayable over 24 months. Hugo writes an acknowledgment of debt stating 'eight thousand euros (8,000 €)', the repayment due date, and signs it by hand. Because the loan exceeds 5,000 €, either Léa or Hugo files Form 2062 with their annual income tax return for that year. Without this written record, Léa would have no way to prove the loan (the amount exceeds the 1,500 € evidence threshold under Art. 1359 Code civil), and the tax authority could reclassify the transfer as a taxable gift.

How to fill out the form

  1. Identify all parties precisely: full name, date and place of birth, and address of both the lender (créancier) and the borrower (débiteur).
  2. Draft the document stating the loan amount in both figures and words, the date of the agreement, the repayment date or instalment schedule, and any applicable interest rate.
  3. Have the borrower personally date and sign the document; ask them to copy the amount in their own handwriting — this is the strongest proof of authenticity under French law and the best defence against a future forgery claim.
  4. Produce two originals, one for each party. For large sums, consider registering the deed with the local tax office (service des impôts) or engaging a notary to obtain a certified date and direct enforceability.
  5. If the loan exceeds 5,000 €, file Form 2062 (déclaration de contrat de prêt) with the income tax return (déclaration de revenus) for the year in which the loan was made — either party may file.

Good to know

  • Proof threshold: above 1,500 €, French law (Art. 1359 Code civil) requires a written document to prove a loan existed. Without a signed acknowledgment, the lender has no reliable legal avenue to recover funds in court.
  • Tax threshold: any loan over 5,000 € must be declared via Form 2062. Failure exposes both parties to a €150 fine (Art. 1739 A CGI) and risks the amount being reclassified as a taxable gift subject to gift tax (droits de donation).
  • Limitation period: the lender has 5 years from the repayment due date to sue for recovery (Art. 2224 Code civil). Send a registered letter (lettre recommandée) before the deadline to interrupt the prescription clock.

Frequently asked questions

Does the acknowledgment of debt have to be handwritten?

No — it can be typed or printed. The borrower's signature is mandatory, however. Article 1376 of the Code civil requires the amount to be written by the borrower, so it is strongly advisable to have them copy the sum in their own handwriting. This reinforces the document's evidentiary weight and reduces the risk of later disputes about the exact figure involved.

Must the loan amount appear in both figures and words?

Yes. The deed must state the amount both as a numeral and in full written words. If the two versions conflict, the written-out amount controls, per Article 1376 of the Code civil. This double entry is a mandatory safeguard against after-the-fact falsification of the figure, and omitting it can undermine the document's legal enforceability.

Is a notary required?

No. A private deed (acte sous seing privé) signed between the two parties is fully valid under French law. That said, using a notary (who produces an acte authentique — a notarised deed) adds three benefits: a legally certified date, immediate enforceability without a court order, and secure long-term archiving. Notary fees are set by Decree n°2016-230, and registration duties (droits d'enregistrement) and disbursements (débours) may also apply.

From what amount must a private loan be reported to French tax authorities in 2026?

Any loan exceeding 5,000 € must be declared to the tax authority using Form 2062 (déclaration de contrat de prêt), filed together with the income tax return for the year the loan was made. This threshold — raised from the former 760 € to 5,000 € — applies per contract and per borrower, as set by Article 49 bis of Annex III to the Code général des impôts (CGI).

How long does the lender have to pursue repayment?

The lender has a 5-year limitation period (prescription extinctive) to bring a claim for repayment, running from the contractual repayment date under Article 2224 of the Code civil. Once those 5 years lapse without any interrupting act — such as a formal written demand or a court filing — the debt can no longer be enforced. Sending a registered letter (lettre recommandée) before the deadline resets the clock.

What information must the document include to be legally valid?

The full identity of both parties (lender and borrower: full name, date and place of birth, address), the loan amount in figures and in words, the date the deed is signed, the repayment date or instalment schedule, and the borrower's signature. Any interest rate must be stated explicitly and cannot exceed the legally set usury ceiling (taux d'usure) in force at the time of signing.

Official sources

Updated on 2026-06-27

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