Online Reporting of Donations: A New Step Toward Responsible Reporting
The landscape of estate transfers is undergoing a major change. As of January 1, 2026, all monetary gifts must be reported online through the personal account section of the tax website, even if they are exempt from gift tax.
This measure is a response to a rapidly growing trend: according to the latest edition of the IFOP Observatory on Intergenerational Solidarity for ASAC-FAPES, 59% of French people have already made or are planning to make a lifetime gift. This proportion rises to 75% among parents.
Donors’ motivations reveal a profound shift in how they view wealth transfer. While reducing estate taxes remains a major motivator (46%), it is no longer the sole reason for taking action. Securing the future of loved ones (42%), transferring assets gradually (31%), and, above all, retaining control over the transferred assets (25%, up 4 percentage points year-over-year) reflect a growing desire to see the money put to use during the donors’ lifetimes, while maintaining control over their estate.
In this context, the widespread adoption of online filing serves several purposes: to ensure the legal validity of submissions, improve their traceability, and limit the risk of tax reassessments during the probate process. While this new requirement may seem burdensome, it also offers an opportunity to better structure one’s estate planning decisions in advance.
Giving during one's lifetime is on the rise
According to Nathalie Lejeune, Executive Director of FAPES Diffusion (ASAC-FAPES), “making a donation during one’s lifetime is appealing to more and more French people because it allows them to help at the right time, while retaining control over how the transfer is organized. The requirement to file an online report is part of this trend toward greater accountability and transparency. However, people still need guidance to understand the rules, the tax implications, and the solutions best suited to their family situation.”
Beyond mere compliance, this reform therefore encourages families to rethink their approach to wealth transfer, prioritizing a clear and forward-looking estate planning strategy. It remains to be seen whether professionals in the sector will be able to support this surge in gifts, which is reshaping the balance of power between generations.
