Passing on money or property to loved ones is often part of the plans of executives, entrepreneurs, and professionals. Helping a child get started, supporting a loved one, planning for the transfer of assets… There are many reasons for doing so. However, many hesitate for fear of heavy taxation or making a mistake in their tax returns. The good news is that tax law provides for several exemptions for gifts, which are still largely unknown. Used correctly, they allow you to optimize the transfer while remaining fully compliant with the rules. Provided that certain conditions and deadlines are met.
Family gifts of money : an exemption not to be missed
One of the most commonly used mechanisms concerns family gifts of money. It allows a parent or grandparent to transfer a large sum of money without paying any tax, provided that the donor is under 80 years of age on the day of the gift and the beneficiary is of legal age. This mechanism applies to gifts of full ownership made to children, grandchildren, or great-grandchildren. In the absence of descendants, it may also apply to nephews and nieces. The exempt amount is €31,865 per donor and per beneficiary, renewable every fifteen years.
In practical terms, a business owner can transfer this amount to each of their children, as well as to their grandchildren. Above all, this exemption can be combined with standard allowances linked to family ties, opening up real opportunities for tax optimisation.
A telling example for business owners
Let’s take a simple case. A 65-year-old business owner wants to help his child finance a professional project. He gives him €80,000. Thanks to the tax-exempt gift mechanism, €31,865 is completely exempt as a family gift of money. The rest benefits from the parent-child allowance of €100,000. The result: no tax to pay. However, there is one essential rule that must be followed, which is often overlooked.
The declaration: a formality that must not be forgotten
To benefit from the exemption, the gift must be declared within one month of being made. From 1 January 2026, this declaration will in principle be made online from the beneficiary’s personal account. In the event of a delay, the exemption will simply be lost. This is a major point to bear in mind, particularly for busy executives or families who are unfamiliar with these procedures. A mistake in the calendar can be costly.
Other more specific but useful exemptions
The tax-exempt gift regime is not limited to traditional family transfers. Certain specific situations allow for total exemption, with no upper limit, particularly for gifts made to victims of terrorist acts or their relatives, as well as to military personnel, firefighters or law enforcement officers who have been injured or killed in the line of duty. There are also exemptions related to the nature of the donated assets, for example for certain transfers of businesses, agricultural assets, forestry assets or specific heritage assets. These measures are more technical, but can be a real lever for the managers concerned.
Why getting support makes all the difference
When it comes to donations and exemptions, taxation may seem simple at first glance. But between ceilings, deadlines, possible accumulations and long-term consequences for inheritance, there are real pitfalls.
It is also important to remember that a donation can take on a more structured legal dimension when it is made in the form of a shared donation. To give it this character and definitively secure the distribution among heirs, the intervention of a notary is essential.
Taxation is not enough: the legal soundness of the transaction is just as crucial in avoiding future conflicts.
At Alliés Conseils, we assist executives, entrepreneurs and families, including in cross-border situations between France and Belgium, to secure their donations and optimise their wealth taxation. Our role goes far beyond simply filing tax returns: we help you make the right choices at the right time. Intelligent wealth transfer also means managing your assets methodically.
Discussing your plans in advance can often help you avoid irreversible mistakes. Feel free to contact us to review your donation plans and turn your generous intentions into a controlled tax strategy.
