Tax-free family cash gifts extended to converting non-residential premises into housing
The amendment supplements Article 790 A bis of the French General Tax Code, which exempts from gift duties family gifts of money used to buy a new home or to fund energy-efficiency renovation work (up to €100,000 per donor according to the explanatory statement). Money used to convert premises previously used for another purpose (offices, shops, farm buildings) into housing would become eligible, under the same conditions on use of the funds and retention of the home.
Measure originators
No official estimate found for this measure.
Measure impact
Families funding the conversion of an office, shop or farm building into housing through a gift could do so free of gift duties. No official cost estimate has been published.
Official references
Sources
Stated positions
Public statements by members of Parliament on this measure · 1 statement
« J’invite néanmoins l’Assemblée à se saisir de cet amendement car il est très difficile de transformer des immeubles de bureaux en logements. »
Translation: I nevertheless urge the Assembly to take up this amendment because it is very difficult to convert office buildings into housing.
16 October 2026Parliamentary debate · assemblee-nationale.fr
These statements are quoted verbatim with their source and date. They are separate from votes: only votes count in the analysis of political orientations. A position may have changed since.
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Procedure timeline
Follow the progress of this fiscal measure through the different stages of the parliamentary procedure.
Debate and vote
Débat et vote en séance publique à l'Assemblée nationale, ou engagement de la responsabilité du Gouvernement (article 49.3)
Debate and vote
Débat et vote en séance publique à l'Assemblée nationale, ou engagement de la responsabilité du Gouvernement (article 49.3)
Council of Ministers
Validation interne