Donations - Inheritances: the Changes and Critical Dates for the Tax Office

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Sliding an envelope to his son to help him buy a dwelling, to transfer a few thousand euros to a granddaughter for his studies, to offer shares or a family jewel... Manual donations are part of the daily lives of many families, and so far, their tax return remained a fairly simple formality, often settled with a paper form filled in by hand. This flexibility will be significantly reduced. A decree no. 2025-1082 of 17 November 2025 provides that,…

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Factuality

Ownership

Inheritance and donation taxation is now entering the digital age, as changes are progressing rapidly and more and more taxpayers are becoming familiar with the services of newly established tax authorities.