Donation: everything you need to know to make a donation

Updated on Friday 3 October 2025

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Understand the donation

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How is a donation taxed?

A donation is an act by which a person, the donor, voluntarily and irrevocably transfers ownership of something, free of charge, to another person, the donee (Civil Code, Art. 894).

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A question ? Need help ?

I asked my notary for the cost of a donation deed concerning a real estate property. The amount he quoted does not match the fee schedule I found in the French Commercial Code. Is this normal?

Yes. The French Commercial Code (Articles A444-53 et seq.) sets out the notary’s fees, known as emoluments, which represent the notary’s remuneration. However, the total cost of a donation deed includes several other components: Registration duties (droits d’enregistrement) payable to the tax authorities; Value Added Tax (VAT) applicable to certain…
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I wish to make a monetary donation to my municipality to finance the renovation of the music hall. Am I entitled to a tax reduction?

Yes, subject to conditions. The donation must be allocated to a project that meets the criteria set out in Article 200 of the French General Tax Code (cultural, social, educational nature, etc.). The municipality must record the donation separately in its accounts, use it in accordance with your wishes, and…
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