Succession: what could change for gifts to your grandchildren


Facilitate donations and review the tax reduction ceilings on transmissions. It is a campaign proposal by Emmanuel Macron that the President of the Republic intends to honor during his second term.

For now, it is possible to give up to 100,000 euros to your child without paying tax. An amount reset every 15 years.

After a reform of the succession which could cost nearly two billion euros, as indicated by Le Revenu, this amount could be increased to 150,000 euros per parent and per child.

According to his campaign proposal, the amount of allowances to give to a brother, sister, niece, nephew or grandchild without having to pay any tax could be tripled!

If Emmanuel Macron manages to implement his campaign proposal, “the tax allowance granted on gifts from a grandparent to his grandchild”, could go from 31,865 euros to 100,000 euros as indicated by Capital .

Thus, the reform would erase any tax for donations of less than 100,000 euros, and would leave a remainder of the exempt donation”, as the economic magazine specifies. With regard to large donations, “taxation should melt by 90%”.

The period for replenishing the allowance, set at 15 years between two donations, should not be changed.

Inflation obliges, this proposal from the President of the Republic is not on the immediate agenda of the Borne government. The priority for the coming weeks remains the protection of the purchasing power of French people.