The government is preparing super tax allowances on gifts in 2027
Initially included in the 2027 finance bill, these provisions are, according to the proposed timetable, to take effect next year.
Pierre-Louis Crescitz
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Key facts
The government wants to encourage intergenerational family gifts next year. Several measures it is pushing, initially planned in the finance bill…
Originally included in the 2027 finance bill, these provisions are, according to the timetable put forward, to take effect next year. They target…
The political principle is therefore set: to make gifts from elders to their children easier. The amount of the allowances, the family relationships…
The government wants to encourage intergenerational family gifts next year. Several measures it is pushing, initially planned in the finance bill (PLF) for 2027, aim to facilitate these transfers.
Originally included in the 2027 finance bill, these provisions are, according to the timetable put forward, to take effect next year. They target intergenerational transfers, not a general overhaul of wealth taxation.
The political principle is therefore set: to make gifts from elders to their children easier. The amount of the allowances, the family relationships concerned and any conditions are, however, not specified in the information made public at this stage.
Dig deeper
What is the finance bill (PLF)?
It is the annual text by which the government proposes to Parliament the State's revenue and expenditure; the tax measures on gifts were initially scheduled in it for 2027.
What is an allowance on a gift?
It is the portion of a family gift that escapes transfer duties; beyond that, the surplus is taxed according to the family relationship.
Why do these measures matter?
They aim solely to facilitate transfers from elders to their children, without a general reform of wealth taxation.
What is known about the amounts and the conditions?
The allowances, the family relationships concerned and any conditions have not yet been specified in the information made public.
When are these provisions supposed to apply?
According to the timetable put forward, they are to take effect next year, after having been scheduled in the finance bill for 2027.