Exemption for family gifts for housing
Exemption from gift duties on cash gifts intended for the purchase or energy renovation of a home. Limit of €100,000 per donor and €300,000 per recipient, applicable from 15 February 2025 to 31 December 2026
Measure originators
No official estimate found for this measure.
Measure impact
Exemption can be combined with the standard allowances (€100,000 per child, €31,865 per grandchild) and the permanent €31,865 exemption. The funds must be used within 6 months. The property must be kept as a main residence for 5 years.
Official references
Sources
Procedure timeline
Follow the progress of this fiscal measure through the different stages of the parliamentary procedure.
Administrative implementation
Entrée en vigueur de la mesure et mise en œuvre par l'administration
President of the Republic signature
Publication au Journal officiel
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