Form 2735-SD - Fill, Sign and Download | French Gift Declaration
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ZenDocs is not a law firm and does not provide legal advice.
Reviewed by Zendocs Team. Updated 23 October 2026.
Form 2735-SD is used to declare manual gifts in France, such as gifts of money, jewellery, vehicles, artworks or shares that are handed over without a notarial deed. It records the donor, the recipient, the gift and how any duties are paid.
The recipient of the gift usually files. Since 1 January 2026, gifts between individuals must generally be declared online. The paper form is used only where the online obligation does not apply, for example if you have no internet access or cannot use the service, and it is then filed in two copies at the registration office of the recipient's home.
The identity of the donor and the recipient and their relationship, the date and amount or value of the gift, how it was made, any previous gifts, and how duties are paid. The form also covers certain gifts of money that can be exempt from duties, up to 100,000 euros per donor and 300,000 euros per recipient, subject to conditions.
Yes. A gift must be reported to the tax administration even when no duties are owed.
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