Do you want to give a sum of money to your children or grandchildren without paying gift tax? Article 790 G of the General Tax Code (CGI) provides a specific exemption mechanism for family gifts of money. This tax provision allows you to transfer up to 31,865 euros every fifteen years, subject to age and relationship conditions. However, it is essential to understand the rules to avoid losing this advantage.
Exemption 790 G and standard exemption: two distinct mechanisms that can be combined
A common confusion is mixing the exemption under Article 790 G with the standard exemption of 100,000 euros between parent and child. These are two separate provisions, and they can be combined.
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The standard exemption of 100,000 euros (Article 779 of the CGI) applies to any gift, regardless of the asset transferred: money, real estate, shares. It also renews every fifteen years.
The exemption under Article 790 G, on the other hand, only concerns gifts of money in full ownership. A parent under 80 years old can thus give 31,865 euros to each adult child, in addition to the 100,000 euros of the standard exemption. To fully understand Article 790 G of the CGI, it is important to remember this structure: the two envelopes overlap without interfering.
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Let’s take an example. A 70-year-old father gives 131,865 euros to his adult daughter. The first 100,000 euros are covered by the standard exemption. The remaining 31,865 euros are exempt thanks to Article 790 G. Result: no gift tax to pay.
Age and relationship conditions for exempt family gifts
You may have noticed that age often comes up in discussions about this provision? This is because the conditions are strict, and exceeding them by even one day is enough to lose the exemption.
Age of the donor and the recipient
The donor must be under 80 years old on the day of the gift. The recipient (the one receiving) must be an adult, meaning at least 18 years old, or have been emancipated.
No tolerance on these thresholds: a gift made on the donor’s 80th birthday no longer benefits from the 790 G exemption.
Eligible beneficiaries
The gift can be made for the benefit of several categories of descendants:
- Children, grandchildren, or great-grandchildren of the donor, without limit of degree in the direct descending line.
- In the absence of descendants, the donor’s nephews and nieces can benefit.
- If a nephew or niece has passed away, their own children (great-nephews, great-nieces) can receive the gift by representation.
Each donor has their own ceiling of 31,865 euros for each eligible recipient. A child can therefore receive this amount from each of their two parents, totaling 63,730 euros, and from each of their four grandparents.
New provision 790 A bis: a cumulative window open until the end of 2026
The finance law of February 14, 2025, created a temporary exemption under Article 790 A bis of the CGI. This provides for a exemption of 100,000 euros per donor, capped at 300,000 euros per recipient, for cash gifts allocated to the purchase of new housing (or in VEFA) or to eligible energy renovation work under MaPrimeRénov.
This provision applies to payments made between February 15, 2025, and December 31, 2026. Why is this deadline so important? Because after that, the advantage disappears.
The strategic point: the 790 A bis exemption can be combined with that of Article 790 G. During the 2025-2026 period, a parent can therefore transfer to an adult child, free of tax, up to 231,865 euros (100,000 euros from the standard exemption + 100,000 euros via 790 A bis + 31,865 euros via 790 G).
This cumulative window represents a rarely favorable transmission opportunity. However, it requires that the funds are actually used for one of the two purposes provided by law (new purchase or energy renovation).
Tax declaration of family gifts: what changes in 2026
The exemption does not exempt you from declaring the gift to the tax authorities. This is a common trap: an undeclared gift remains taxable in the event of a check, even if it met all the conditions of Article 790 G.
Mandatory online declaration since January 2026
Since January 1, 2026, the online declaration of manual and family gifts is mandatory. This change directly affects gifts under Article 790 G.
Previously, the paper form (cerfa 2735) was sufficient. The new procedure requires using the online service of the tax administration, accessible at impots.gouv.fr.
Forms of the gift and proof
Eligible cash gifts for the 790 G exemption can take several forms:
- Bank transfer, which is the simplest proof to provide in case of verification.
- Check, to be kept with the corresponding bank statement.
- Cash payment, which remains legal but makes traceability more difficult.
- Postal mandate, a rare but still valid form.
Regardless of the payment method, the declaration must occur within one month following the gift. Respecting this deadline protects the recipient in case of a subsequent succession of the donor.
Renewal every fifteen years: a long-term transmission lever
The exemption of 31,865 euros renews every fifteen years. A parent who gives this amount at 60 years old can renew the operation at 75 years old, remaining under the 80-year threshold.
This mechanism promotes a gradual transmission of family wealth, spread over several decades. Combined with the parallel renewal of the standard exemption of 100,000 euros (also quinquennial), it allows for significant amounts to be transmitted without taxation.
The main limitation remains the age of the donor. After 80 years, only the standard exemption remains available. Article 790 G becomes inapplicable, regardless of the amount given.