Donation: everything you need to know to make a donation

Updated on Wednesday 21 October 2026

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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 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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What are the dangers of a manual donation?

In the French Civil Code, a donation is a solemn act. Note that there is a difference between a "présent d'usage" and a "don manuel". A "présent d'usage" or "faux don manuel" is a gift made on the occasion of a specific event (birthday, anniversary, etc.). It must be proportional…
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I would like to give a house to my son together with a sum of money so that he can carry out necessary work on it. I am concerned that he may not use the money as agreed. Is there a way to require him to do so?

Yes. You may make a gift before a notary that includes both the real property and the money, subject to the condition that the money is used for the work. Failure to fulfil this condition is grounds for revocation of the gift (French Civil Code, Art. 953).
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I am the beneficiary of a spousal gift in which my late husband granted me the usufruct of his entire estate. Can I choose to take only the usufruct over our main residence and not over the entire estate?

As a reminder: A spousal gift (donation entre époux) is a notarised deed intended to maximise the rights of the surviving spouse without disinheriting the children (Article 1094-1 of the French Civil Code). Yes. Provided there is no prohibition stated in the spousal gift and as long as a statutory…
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