Gift duty exemption for family gifts for a new home or energy renovation extended to 2030
At the end of Article 790 A bis, III of the General Tax Code, the deadline of 31 December 2026 is replaced by 31 December 2030. The scheme, created by the 2025 Finance Act, exempts from gift duties, up to €100,000 according to the explanatory statement, gifts of money to a child, grandchild or, failing descendants, a nephew or niece, used to buy a new home or fund energy renovation work.
Measure originators
No official estimate found for this measure.
Measure impact
Families could keep giving up to €100,000 free of gift duties to fund a new home or energy renovation until the end of 2030 instead of the end of 2026. No official cost estimate has been published.
Official references
Sources
Stated positions
Public statements by members of Parliament on this measure · 3 statements
« Pour aider le secteur, nous devons à tout prix éviter le stop and go : personne ne veut investir dans le logement sans visibilité. »
Translation: To help the sector, we must at all costs avoid stop-and-go: nobody wants to invest in housing without visibility.
16 October 2026Parliamentary debate · assemblee-nationale.fr« Sur le fond, je ne suis pas opposé par principe aux mesures présentées ici, mais le plafond de 100 000 euros est beaucoup trop élevé »
Translation: On the substance, I am not opposed in principle to the measures presented here, but the 100,000-euro ceiling is far too high
16 October 2026Parliamentary debate · assemblee-nationale.fr« Cet amendement le proroge jusqu’au 31 décembre 2030, afin de donner aux familles et aux professionnels du logement une visibilité pluriannuelle. »
Translation: This amendment extends it until 31 December 2030, in order to give families and housing professionals multi-year visibility.
9 October 2026Amendment · 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