Means of payment of gift duties owed

You can declare your donation online on the impots.gouv.fr website in your personal space, in the section Déclarez > Vous avez reçu un don ? Déclarez-le. Payment can be made by credit card or direct debit authorisation.

Moreover, if your instrument has to be registered with the Non-Residents Tax Collection Office then, only in this case, gift duties should be paid to the same office.

Direction des Impôts des Non-Résidents
Recette des Non-Résidents
10 rue du Centre
TSA 50014
93465 Noisy-le-Grand Cedex

Fax: +33 1 57 33 83 69
Email: recette.nonresidents@dgfip.finances.gouv.fr

In other cases, registration and settlement of duties owed must be carried out at the relevant registration tax service.
 

Instrument payment conditions

• Payment by wire transfer

You must contact the service where the document is registered and the duties are paid (the local registration service or the Non-Residents Tax Collection Office, if applicable).

• Payment by cheque

Payment by cheque payable to Trésor Public is allowed when the amount of duties owed is less than €1,525. On the back of the cheque, write the beneficiary's name, the reason "donation" and the date of the gift.
You must use a certified cheque made payable to "Trésor Public" if the amount of duties owed is more than €1,525. On the back of the cheque, write the beneficiary's name, the reason "donation" and the date of the gift.

• Payment in cash

Amounts of less than €300 may be paid in cash at the reception desk of the relevant registration tax service.
 

Updated DINR PART MAY 15, 2024