Article 790 G of the General Tax Code regulates a specific exemption concerning family gifts of money. Often referred to as the “Sarkozy gift,” this provision allows for the transfer of up to €31,865 every fifteen years tax-free, subject to specific age conditions.
Its mechanics seem simple, but its interaction with other allowances and, since the finance law for 2025, with the new provision 790 A bis of the CGI, deserves careful consideration.
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Combining 790 G and 790 A bis: what changes in 2026
Competitors treat the Sarkozy gift in isolation. The fiscal reality of 2026 is richer. Article 790 A bis of the CGI, reinstated by the finance law for 2025, creates an additional exceptional exemption for gifts of money given in full ownership to a descendant (or, failing that, to a nephew or niece).
This parallel provision allows for an exemption of up to €100,000 per donor and per recipient, capped at €300,000 per recipient across all donors. The condition: the funds must be allocated, within six months, either to the purchase of a new property or one in future completion, or to energy renovation work on the recipient’s primary residence.
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A donor who meets the conditions of both texts can, therefore, in the same year, utilize the standard parent-child allowance of €100,000, the 790 G exemption of €31,865, and the 790 A bis exemption. For those wishing to delve deeper into the explanation of Article 790 G of the CGI, the cumulative mechanism makes perfect sense when quantified: a couple could transfer up to €263,730 to the same child even before adding the 790 A bis cap.
Age and family link conditions for the 790 G gift
The 790 G exemption is based on two non-negotiable criteria verified on the day of the transfer:
- The donor must be under 80 years old at the time of the gift. A donor who turns 80 on the same day no longer meets the condition.
- The recipient must be of legal age, meaning at least 18 years old (or have been subject to an emancipation measure).
- The family relationship is limited: children, grandchildren, great-grandchildren, and, in the absence of descendants, nephews and nieces (or, by representation, great-nephews and great-nieces).
The donor’s age condition is the most frequently underestimated. It requires anticipating the transfer: waiting until the end of a career or retirement to organize a gift can result in losing the benefit of the provision if the donor approaches 80 years old.
Tax declaration of the family gift of money
A gift made under Article 790 G is not an informal “gift.” Even exempt, it must be subject to a declaration to the tax administration. The form used is Cerfa n° 2735 (“Declaration of manual gifts and sums of money”), to be submitted by the recipient to the competent service within a month following the gift.
The tax administration can reclassify an undeclared gift, attach it to the donor’s estate, and apply the corresponding transfer duties.
Accepted forms of the gift
The text specifies that gifts of money can be made by check, bank transfer, mandate, or cash delivery. Bank transfers offer the advantage of being a traceable proof, which simplifies justification to the administration in case of a tax audit.
Tax reminder and renewal of the exemption every fifteen years
The exemption of €31,865 renews every fifteen years. A parent who made a gift in 2011 could therefore again transfer €31,865 in 2026 to the same child, tax-free.
The tax reminder mechanism works as follows: the administration takes into account all donations made by the same donor to the same recipient over a rolling fifteen-year period. If the cap of €31,865 has already been partially used, only the remaining balance remains exempt.
This reminder is distinct from the reminder applied to the general allowance of €100,000 between parent and child (Article 779 of the CGI). The two mechanisms coexist, each with its own fifteen-year counter. A 790 G gift does not reduce the parent-child allowance, and vice versa.
Common trap: confusing the two allowances
Many taxpayers believe that the Sarkozy gift “consumes” part of the €100,000 allowance. This is not the case. The two exemptions fully accumulate, which explains how a parent can transfer €131,865 to an adult child without tax, provided the specific conditions of each provision are respected.
Interaction with overall wealth transfer
Article 790 G only concerns sums of money. It does not cover donations of real estate, securities, or shares. For these transfers, other provisions apply (property dismemberment, Dutreil pact for family businesses).
In 2026, the coexistence of 790 G, the common law allowance, and the temporary provision 790 A bis creates an unusual window for wealth optimization. A recipient can receive exempt sums under 790 G, complement them with an exempt gift under 790 A bis provided the funds are allocated to a new property purchase or energy renovation work, and simultaneously benefit from the standard allowance.
The available data does not yet allow for measuring how many taxpayers are exploiting this accumulation, as the 790 A bis provision is recent. The timing is the first lever for optimization: anticipate gifts before the donor turns 80, respect the fifteen-year cycles, and check eligibility for temporary provisions before their expiration.
The taxation of family donations relies on precise thresholds and strict conditions. Article 790 G remains an accessible tool, but its effectiveness directly depends on the chosen timing and its combination with other exemption mechanisms in force.