Are Gifts From Non-Residents Taxable When The Recipient Is French Resident?

Yes—and this often catches families by surprise. In this episode, we explain why France can tax a gift on a worldwide basis even when the donor lives abroad, and why the recipient’s residence is decisive.

🔎 What You’ll Learn in This Episode:

1️⃣ The Trigger: Recipient’s Fiscal Domicile

Under Article 750 ter of the Code général des impôts, France taxes gifts on a worldwide basis when the recipient is fiscally domiciled in France.

➡️ Even if the donor is non-resident, the gift falls within the French tax net once the donee is resident in France.

2️⃣ Asset Location Is Irrelevant

In this scenario, where the asset is located does not matter.

French or foreign assets, cash or non-cash—all can be taxable when received by a French-resident donee.

3️⃣ Why This Rule Is So Broad

France prioritizes personal connections (fiscal domicile of donor or recipient) over territoriality. This makes the system expansive and places significant weight on residence planning.

4️⃣ Practical Takeaway

For cross-border gifts involving France:

• French-resident recipient → worldwide taxation risk

• Donor residence and asset location do not prevent taxation

Confirming the recipient’s fiscal domicile is therefore the first step in any French gift-tax analysis.

This episode clarifies why France’s gift-tax reach is among the broadest in Europe—and why international families must factor recipient residence into every gifting decision.