You are a non-resident and you receive a gift of property (flat, house, land) located in France:

you must contact a notary who will draw up the gift instrument and have it registered with the relevant land registry within one month of its signature date.

If your property is managed by the livre foncier land registration system (Alsace, etc.), registration will be in the location of the notary having drawn up the instrument.

For gifts of immovable property located abroad, a private instrument will be drawn up and registered with the business tax department/registration division of your choice (Article 654 of the General Tax Code). This property is not taxable in France as, on the date the gift is made, you were a non-resident.

Updated DINR ENR