By Benjamin Roure L'Hermitte
Giving to your grandchildren or your spouse during your lifetime lets you pass on wealth free of French gift tax up to high amounts, provided you know the allowances. In 2026, a grandparent can give €31,865 to each grandchild every fifteen years, plus €31,865 as a family cash gift if they are under 80 and the grandchild is an adult. Between spouses, the allowance is €80,724. This guide, for French tax residents, details these rules, the temporary housing exemption that ends on December 31, 2026, the tax scale beyond them and the donation au dernier vivant.
- €63,730 tax-free per grandparent and per adult grandchild every fifteen years: €31,865 allowance plus €31,865 family cash gift.
- Until December 31, 2026, up to €100,000 more per donor for buying a new home or an energy renovation.
- €80,724 allowance between spouses or PACS partners, and no inheritance tax for the surviving spouse.
- Online declaration required for cash gifts since January 1, 2026, within a month for the family cash gift.
Allowances renew every fifteen years and apply per donor and per recipient: two grandparents can each give to each grandchild. Anything above is taxed on a progressive scale.
The amounts quoted are those published by impots.gouv.fr for 2026. For a large gift, and always for real estate, the deed goes through a notaire.
TL;DRIn 2026, a grandparent can give €31,865 to each grandchild every fifteen years tax-free, plus €31,865 in cash if under 80 with an adult grandchild. Until December 31, 2026, cash gifts for a new home or energy renovation are exempt up to €100,000 per donor. Between spouses, the allowance is €80,724, and the surviving spouse pays no inheritance tax. Cash gifts are declared online.
Giving to grandchildren: the allowances
| Scheme | Tax-free amount | Conditions |
|---|---|---|
| Grandchild allowance | €31,865 | Every fifteen years, minor or adult grandchild, any type of asset |
| Family cash gift | €31,865 | Donor under 80, adult grandchild, cash only, declared within a month |
| Total per grandparent | €63,730 | If both conditions are met |
| Two grandparents | €127,460 | Each gives to each grandchild |
A great-grandchild has a €5,310 allowance, plus the family cash gift if an adult. According to impots.gouv.fr, an adult granddaughter can thus receive €63,730 from a grandfather under 80 with no tax at all.
The housing exemption, until December 31, 2026
Cash gifts made between February 15, 2025 and December 31, 2026 to a child, grandchild or great-grandchild, or failing that to a nephew or niece, are exempt up to €100,000 per donor and €300,000 per recipient, if they are used to buy a new home, or one under construction, as a main residence, or to fund energy renovation work on the main residence. The money must be used by the last day of the sixth month after the gift. The scheme ends at the end of the year unless extended before then.
Above the allowances: the tax scale
| Taxable part, direct line | Rate |
|---|---|
| Up to €8,072 | 5% |
| €8,072 to €12,109 | 10% |
| €12,109 to €15,932 | 15% |
| €15,932 to €552,324 | 20% |
| €552,324 to €902,838 | 30% |
| €902,838 to €1,805,677 | 40% |
| Over €1,805,677 | 45% |
Example: €80,000 given to a grandchild. If the grandparent is 80 or over, only the €31,865 allowance applies: €48,135 is taxed, or €7,821 of gift tax. If under 80 with an adult grandchild, the family cash gift is added: €16,270 is taxed, or €1,448.
Gifts between spouses: two different things
The French term « donation entre époux » covers two acts. A lifetime gift passes an asset to your spouse or PACS partner straight away: it benefits from an €80,724 allowance every fifteen years, then a scale specific to spouses. Example: €100,000 given to a spouse, of which €19,276 is taxable, costs €1,691 in tax.
The donation au dernier vivant passes nothing during the spouses' lifetimes: signed before a notaire, it takes effect on death and widens the surviving spouse's rights, who can choose under the Civil Code between a life interest in the whole estate, a quarter in full ownership plus three quarters as life interest, or the disposable portion in full ownership. It has no tax effect of its own: surviving spouses and PACS partners are exempt from inheritance tax.
Declaring a gift
- Cash or an object given without a notaire: since January 1, 2026, it must be declared online, from your personal space on impots.gouv.fr.
- Family cash gift: declare within a month of the gift, or the exemption is lost.
- Real estate: a notarised deed is required; the notaire calculates and pays the tax.
- Fifteen-year look-back: gifts made less than fifteen years before death are taken into account to calculate inheritance tax.
Giving, but what?
Cash is the simplest to give. To pass on wealth outside inheritance tax, assurance vie remains a major tool, with its own allowances. Before giving, it is wise to keep enough to live on: our financial independence guide helps estimate the capital you need.
Frequently asked questions
How much can you give a grandchild tax-free in France?
€31,865 every fifteen years per grandparent, plus €31,865 as a family cash gift if the grandparent is under 80 and the grandchild is an adult, €63,730 in total.
What is the French family cash gift?
An exemption of €31,865 every fifteen years for a cash gift from a parent, grandparent or great-grandparent under 80 to an adult descendant, on top of the allowance.
Does the €100,000 housing exemption still exist?
Yes, for cash gifts made until December 31, 2026 and used within six months to buy a new home or carry out energy renovation on the main residence.
What is the allowance for a gift between spouses?
€80,724 every fifteen years between spouses or PACS partners. Above it, a scale specific to spouses applies, from 5% to 45%.
What is a donation au dernier vivant?
A notarised deed that takes effect on death and widens the surviving spouse's rights: a life interest in the whole estate, a quarter in full ownership plus three quarters as life interest, or the disposable portion.
How do you declare a cash gift in France in 2026?
Online, mandatory since January 1, 2026, from your personal space on impots.gouv.fr; within a month to benefit from the family cash gift.