Manual Donations: New Reporting Rules & Obligations

France to Mandate Electronic Declarations for Many Donations Starting January 1,2026

A sweeping change to French donation reporting requirements will take effect in just over a year,shifting many filings to a fully digital process.

Starting January 1, 2026, declarations of both manual donations and monetary gifts qualifying under Article 790 G IV of the CGI (French General Tax Code) – those exceeding €31,865 every fifteen years to children, grandchildren, and certain other relatives – will require electronic submission.This move aims to streamline the process and improve administrative efficiency, according to a recent proclamation.Payments associated with these electronic declarations will also be processed digitally thru a dedicated administrative platform.

Shift to Digital Filing

The new regulations represent a important departure from traditional paper-based reporting. The administration will provide a dedicated teleservice – an online platform – for submitting these declarations and processing payments.This transition is expected to impact a wide range of donors and recipients, necessitating adaptation to the new system.

“this is a modernization effort designed to reduce administrative burdens and enhance transparency,” stated a senior official.

Did you know? – The French tax code (CGI) is incredibly detailed, and donation rules are no exception. Article 790 G IV is just one of many provisions governing gift tax allowances.

Exceptions Remain: When Paper Forms Are still Required

Despite the broad move to electronic filing, certain donation types will continue to require traditional paper forms. These exceptions include:

• Donations subject to Article 784 A of the CGI: Specifically, those related to the imputation of foreign tax credits (DMTG).
• Donations utilizing the Dutreil transmission (Articles 787 B and 787 C of the CGI): A complex estate planning device.
• Donations with a requirement for reinvestment (Article 790 A bis of the CGI): Applicable to acquisitions or renovations of real property, implemented by law for 2025.
• Gradual or residual liberalities (Article 791 ter of the CGI): Donations made over a period of time.
• Operations conducted in Guyana (Article 1043 A of the CGI): Donations related to activities in the French overseas territory.
• Extinction of usufruct (Article 1133 of the CGI): Donations involving the termination of a right to enjoy the benefits of property.
• Donations to descendants representing a predeceased parent: Cases involving inheritance by representation.
• Donations to great-nephews representing a predeceased parent: Similar to the above, but extending to more distant relatives.
• Donations referencing previously declared paper filings: Declarations that build upon prior, paper-based donation reports.
• Donations to legal entities: Gifts made to corporations, associations, or other organizations.
• Donations benefiting minors or protected adults with non-donor representatives: Situations were the legal guardian is not the donor.

These exceptions highlight the complexity of French donation law and the need for careful consideration when structuring gifts.

Pro tip: – If a donation falls into one of the exception categories, ensure you obtain the correct paper form from the French tax authority’s website before making the gift to avoid penalties.

The shift to electronic declarations mar

Who: The change impacts donors and recipients of donations qualifying under Article 790 G IV of the CGI, and also the French tax administration. It also affects those dealing with the exceptions listed,who will continue to use paper forms.

What: France is mandating electronic submission for many donation declarations, specifically those exceeding €31,865 every fifteen years to certain relatives. Payments will also be digital. Certain donation types remain exempt and require paper filings.

How did it end? The article doesn’t describe an “end” but rather a beginning – the