Your adviser's article · InheritanceRoland BOUVIEROctober 2026 · 4 min read
Give up to €100,000 tax-free: only two months left.
A temporary measure lets you help your children or grandchildren buy a home without paying gift tax. It ends on 31 December 2026. Here is how to benefit, and the precautions to take.
Since February 2025, every parent or grandparent can give up to €100,000 to a child or grandchild completely tax-free, provided the money is used for housing. The measure ends on 31 December 2026. If you are considering it, now is the time to talk about it.
1. How does it work?
Three simple rules govern this gift.
€100,000 per giver
Every parent, grandparent or great-grandparent can give up to €100,000. Without descendants, an uncle or aunt can give to a nephew or niece.
€300,000 per recipient
A single child can receive up to €300,000 under this measure, for example from both parents and one grandparent.
A housing project
The money must be used within six months to buy a new or off-plan home, or for energy renovation work on the main residence.
2. A benefit on top of the others
This exemption comes on top of the usual allowances, which renew every fifteen years.
Parent-to-child allowance
€100,000 per parent and per child, every fifteen years.
Family cash gift
A further €31,865 if the giver is under 80 and the recipient is an adult.
Housing gift
An extra €100,000 for a new home or an energy renovation.
In practice, two parents can help their child buy a new home by giving up to €463,730, with no gift tax at all.
3. Precautions to take
The scheme is generous, but it is checked. Here is what I review with every family.
Declare the gift within a month
The gift must be declared to the tax office, online at impots.gouv.fr, within the following month. For a gift made in December, by 31 January 2027 at the latest.
Keep all the evidence
Keep the bank transfer, the deed of purchase or the invoices for the work. The home must be kept for at least five years, lived in or let as a main residence.
Keep things fair between children
A gift will be taken into account when the estate is settled. It is best to discuss it as a family, sometimes with your notary, to keep things equal.
Don't leave yourself short
Before giving, let's make sure you keep enough savings available for your own plans and your retirement.
An extension until June 2027 is being discussed in Parliament, but nothing has been voted yet. If you have a project, it is best not to wait until the last minute.
- Until 31 December 2026, every parent or grandparent can give €100,000 tax-free for a new home or energy renovation work.
- This benefit comes on top of the usual €100,000 and €31,865 allowances.
- The money must be used within six months, the gift declared and the receipts kept.
General information article, not personalised advice. Tax rules in force on 30 October 2026, which may change with the 2027 Finance Act.