France will require all individuals to declare eligible donations online starting 1 January 2026, streamlining the reporting of cash gifts, valuables, and securities through a secure digital portal. The reform aims to replace paper forms with a faster, more transparent system while maintaining existing tax rules and allowances based on family relationship.
France to Require Online Declaration of Donations Starting January 1, 2026
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France
Author: Vukašin Santo
Category:
Fiscal subject related
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6338
Content accuracy validation date:
08.12.2025
Content accuracy validation time:
08:14h
Beginning January 1, 2026, individuals in France will be required to declare donations exclusively online, marking a new milestone in the country’s digital transformation of tax procedures.
From their personal secure account, users will simply need to select “Declare”, then choose “Declare a donation or transfer of company rights” to complete the process. The government says the move reflects both the natural evolution toward digital services and a broader effort to phase out paper forms for environmental and administrative efficiency.
What falls under the new requirement?
The mandatory online declaration applies to donations exchanged between private individuals, including:
· Cash donations, regardless of when the funds were transferred;
· Manual gifts of movable property such as jewellery, vehicles, artworks, and other valuables;
· Securities and shares.
These donations will continue to be subject to registration fees under existing rules, after applying the standard allowances defined by the General Tax Code. Beneficiaries enjoy tax-free thresholds based on their family relationship with the donor — for example, the exemption is €100,000 between parents and children, renewable every 15 years. Beyond that allowance, the applicable rate depends on the degree of kinship.
A simpler, faster, and more transparent process
Authorities highlight several benefits of the digital-only approach:
· A declaration can be completed in just a few minutes, at any time;
· Instant processing, with a secure confirmation issued immediately;
· Any taxes due are automatically calculated, with secure online payment;
· Individuals gain permanent access to their declaration history.
Exceptions still exist
Some types of donations will remain temporarily exempt from the online-only requirement, including those linked to specific tax measures, such as donations covered by:
· Article 790 A bis,
· The French Guiana tax reduction,
· Certain donations of works of art.
The shift toward mandatory online filing is part of France’s broader effort to modernize tax administration, reduce paperwork, and offer faster, more reliable services to taxpayers.
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