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Home | French Legislation Articles | French General Tax Code | Book One: Tax base and assessment | Part One: State taxes | Title IV: Registration, land registration, stamp duty, wealth tax, property tax | Chapter 1: Registration duties and land registration tax | Section II: Tariffs and their application | VI: Transfers free of charge | B: Basis for free transfer tax | 3: Special provisions for gifts | Article 776 ter of the French General Tax Code

French General Tax Code
- Book One: Tax base and assessment
  - Part One: State taxes
    - Title IV: Registration, land registration, stamp duty, wealth tax, property tax
      - Chapter 1: Registration duties and land registration tax
        Section II: Tariffs and their application
        VI: Transfers free of charge
        B: Basis for free transfer tax
        3: Special provisions for gifts

Article 776 ter of the French General Tax Code

Article 776 ter of the French General Tax Code

November 7, 2023
8:52 pm

Gifts of less than fifteen years made to grandchildren pursuant to article 1078-4 of the Civil Code are not reportable in the succession of their father or mother.

Original in French 🇫🇷

Article 776 ter

Les donations de moins de quinze ans consenties aux petits-enfants en application de l’article 1078-4 du code civil ne sont pas rapportables dans la succession de leur père ou mère.

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