Technical papers

Lifetime gifts remain the most effective way to pass on wealth on favourable tax terms, provided each transaction is planned and documented.

This section covers French gift tax: manual gifts and their disclosure to the tax authorities, gifts to children, the Dutreil pact for business transfers, and cross-border situations where the donor or the beneficiary lives outside France.

Gift Tax

Matters

Gift Tax International tax Wealth Income tax Positions France-US Tax Desk

Dutreil pact: how excess cash can threaten the exemption

Gift Tax - Published on September 14, 2026, updated on November 3, 2026

Parasol Production rulings, 2026 Finance Act, 10 August 2026 tax guidelines: the Dutreil pact is tightening. Risks and safeguards, including where heirs live abroad.

Manual Gifts and Disclosure: French Gift Tax Territoriality for Non-Residents

Gift Tax - Published on June 1, 2026, updated on November 2, 2026

Analysis of the French tax regime for manual gifts: disclosure as the taxable event and its territorial consequences for non-residents relocating to France.

Dutreil Pact in France: The 75% Exemption on Family Business Transfers

Gift Tax - Published on April 17, 2023, updated on November 3, 2026

How the French Dutreil regime exempts 75% of the value of a family business from gift and inheritance tax: eligible companies including hotels, undertakings, excluded assets and a worked example.

Matters

Gift Tax International tax Wealth Income tax Positions France-US Tax Desk