{"id":14832,"date":"2026-06-10T10:56:53","date_gmt":"2026-06-10T10:56:53","guid":{"rendered":"https:\/\/www.consultants-immobilier.com\/?page_id=14832"},"modified":"2026-06-10T11:13:59","modified_gmt":"2026-06-10T11:13:59","slug":"real-estate-gifts-complete-guide-costs-and-tax-implications-explained","status":"publish","type":"page","link":"https:\/\/www.consultants-immobilier.com\/en\/tax-and-wealth-guides\/real-estate-gifts-complete-guide-costs-and-tax-implications-explained\/","title":{"rendered":"Real Estate Gifts: Complete Guide, Costs and Tax Implications Explained"},"content":{"rendered":"

[vc_row full_width=”stretch_row_content” content_placement=”top” css=”.vc_custom_1670852810251{background-position: center !important;background-repeat: no-repeat !important;background-size: cover !important;}” el_class=”back_div”][vc_column css=”.vc_custom_1657728499249{padding-right: 15px !important;padding-left: 15px !important;}”][vc_raw_html css=””]JTNDZGl2JTIwY2xhc3MlM0QlMjJteV9iYWNrX2J1dHRvbiUyMiUzRSUwQSUwOSUwOSUwOSUwOSUwOSUwOSUzQ2ElMjBocmVmJTNEJTIyaHR0cHMlM0ElMkYlMkZ3d3cuY29uc3VsdGFudHMtaW1tb2JpbGllci5jb20lMkZlbiUyRnByb3BlcnR5LWd1aWRlcyUyRiUyMiUzRSUzQyUyMEJhY2slMjB0byUyMHByb3BlcnR5JTIwZ3VpZGVzJTNDJTJGYSUzRSUwQSUwOSUwOSUwOSUwOSUwOSUzQyUyRmRpdiUzRQ==[\/vc_raw_html][\/vc_column][\/vc_row][vc_row css=”.vc_custom_1781088928164{background-image: url(https:\/\/www.consultants-immobilier.com\/wp-content\/uploads\/2026\/06\/donaion_bien_immobilier.jpg?id=14833) !important;background-position: center !important;background-repeat: no-repeat !important;background-size: cover !important;}” el_class=”override_left”][vc_column css=”.vc_custom_1657728499249{padding-right: 15px !important;padding-left: 15px !important;}”][\/vc_column][\/vc_row][vc_row el_class=”override_pos”][vc_column][vc_row_inner css=”.vc_custom_1662026446228{background-color: #e4e4e4 !important;}”][vc_column_inner][vc_custom_heading text=”What Is a Real Estate Gift?” font_container=”tag:h1|font_size:37|text_align:center|color:%23040e31″ use_theme_fonts=”yes” css=”.vc_custom_1781089406671{padding-right: 20px !important;padding-bottom: 30px !important;padding-left: 20px !important;}” el_class=”relative_pos”][\/vc_column_inner][\/vc_row_inner][vc_row_inner equal_height=”yes” el_class=”firstblock guide-wrapper-row vc_row-o-equal-height vc_row-flex” css=”.vc_custom_1765897502487{background-color: #ffffff !important;}”][vc_column_inner width=”4\/5″][vc_column_text css=”” el_class=”resume_block”][\/vc_column_text][vc_column_text css=”” el_class=”content_block”]<\/p>\n

What Is a Real Estate Gift?<\/b><\/h2>\n

A gift is a legal act through which one person (the donor) transfers ownership of an asset to another person (the donee) during their lifetime and without receiving anything in return.<\/span><\/p>\n

One essential point: a gift is <\/span>irrevocable<\/b>. Once the deed has been signed, the donor cannot change their mind, even in the event of family disagreements or subsequent financial needs. This is a fundamental difference from a will, which may be amended until death.<\/span><\/p>\n

When the gift concerns real estate, the <\/span>involvement of a notary<\/b> is mandatory. The notary drafts the deed and records it with the Land Registry. At the end of the process, the donee receives an authentic deed allowing them to <\/span>obtain a title deed<\/span><\/a> in their name.<\/span><\/p>\n

A real estate gift is often part of an estate planning strategy. It can complement or even replace a transfer of assets <\/span>as part of an inheritance<\/span><\/a>.<\/span><\/p>\n

Gift in Full Ownership or Bare Ownership: What Is the Difference?<\/b><\/h2>\n

The donor has two main options.<\/span><\/p>\n

Gift in Full Ownership<\/b><\/h3>\n

This is the simplest form of gift. The donor transfers all rights to the property: the donee becomes the full owner and may live in it, rent it out, or sell it freely.<\/span><\/p>\n

This solution is appropriate when the donor no longer uses the property and wishes to transfer it permanently.<\/span><\/p>\n

Gift with Split Ownership (Usufruct and Bare Ownership)<\/b><\/h3>\n

This arrangement is based on separating ownership rights from usage rights. The donor transfers the <\/span>\u201cbare ownership\u201d<\/b> of the property while retaining the <\/span>\u201cusufruct\u201d<\/b>, meaning the right to occupy the property or receive rental income from it.<\/span><\/p>\n

Upon the donor’s death, the usufruct automatically expires and the donee acquires full ownership of the property without having to pay additional transfer duties.<\/span><\/p>\n

Is There a Tax Advantage to Split Ownership Compared with Full Ownership?<\/b><\/h2>\n

Yes, and the tax advantage is significant. Gift tax is calculated only on the <\/span>value of the bare ownership<\/b>, which is determined according to a legal scale based on the donor’s <\/span>age<\/b>.<\/span><\/p>\n

The younger the donor is at the time of the gift, the lower the value of the bare ownership and therefore the lower the gift tax.<\/span><\/p>\n

For example, a 55-year-old donor is considered, for tax purposes, to transfer only 50% of the property’s value.<\/span><\/p>\n

What Is a Gift Partition (Donation-Partage)?<\/b><\/h2>\n

This is a third option that can be used alongside a gift in full ownership or a split-ownership gift. It distributes one or more assets among several heirs while fixing their <\/span>value on the date of the deed<\/b>.<\/span><\/p>\n

This differs from a standard gift, where the assets are revalued at the date of death for inheritance purposes.<\/span><\/p>\n

The main advantage is preventing future imbalances between heirs when one asset appreciates significantly while another does not.<\/span><\/p>\n

How Much Does a Real Estate Gift Cost?<\/b><\/h2>\n

The total cost of a real estate gift consists of three elements: gift tax, notary fees, and land registration taxes.<\/span><\/p>\n

As for <\/span>gift tax<\/b> (the largest cost component), the amount depends on three factors: the value of the property, the family relationship between the donor and the donee, and any gifts already made during the previous 15 years.<\/span><\/p>\n

Property Valuation<\/b><\/h3>\n

Gift tax is calculated on the <\/span>market value of the property<\/span><\/a> on the date of the deed, meaning the price at which it could be sold on the open market.<\/span><\/p>\n

The donor declares this value in the notarial deed. However, the tax authorities may review it and reassess the tax if they consider the property to be undervalued.<\/span><\/p>\n

Tax Allowances<\/b><\/h3>\n

Each parent may transfer up to <\/span>\u20ac100,000 per child<\/b> without any gift tax being due. This allowance is renewed every <\/span>15 years<\/b>.<\/span><\/p>\n

In practical terms, a couple may transfer up to \u20ac200,000 to each child completely tax-free and then do so again 15 years later.<\/span><\/p>\n

This renewal mechanism is precisely what makes early gifting so attractive: the earlier you start, the more tax-free transfer cycles you can benefit from over time.<\/span><\/p>\n

The Tax Scale<\/b><\/h3>\n

Once the allowance has been applied and deducted, the remaining amount is subject to a progressive tax scale ranging from <\/span>5% to 45%<\/b> for direct-line transfers.<\/span><\/p>\n

A practical example: for a property valued at \u20ac300,000 given by a parent to a child, the \u20ac100,000 allowance reduces the taxable base to \u20ac200,000. Gift tax would amount to approximately <\/span>\u20ac28,000<\/b>.<\/span><\/p>\n

This differs from a standard sale, which is subject to <\/span>property transfer taxes<\/span><\/a>. Gifts are governed by a separate tax regime (gratuitous transfer duties), which provides allowances unavailable in an ordinary sale.<\/span><\/p>\n

What Happens If the Donee Sells the Property?<\/b><\/h2>\n

If the property is sold, any <\/span>capital gain<\/span><\/a> is taxable. It is calculated as the difference between the sale price and the value declared at the time of the gift.<\/span><\/p>\n

The reference value is not the donor’s original purchase price but rather the <\/span>value stated in the deed of gift<\/b>.<\/span><\/p>\n

The declared value therefore serves a dual purpose. It is used both to calculate gift tax when the gift is made and as the starting point for calculating capital gains tax upon resale:<\/span><\/p>\n