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France Plans Single 6% Rate and Higher Threshold to Ease Family Donations

Sagar Shinde·September 13, 2026·2 min read

The French government led by Prime Minister Lecornu is preparing to make family donations easier, according to Sud Ouest. The reported plan includes a single tax rate of 6 percent and a raised exemption ceiling. Sud Ouest frames the move as an effort to simplify transfers of wealth within families.

The proposal is tied to the 2027 budget, according to Le Monde, which reports the government is putting forward measures to facilitate family transmissions. Le Figaro describes the approach as a plan to move patrimony toward younger generations earlier. The government's stated aim, reported by franceinfo, is to support economic activity and renew a thread of solidarity between generations.

The context includes a separate proposal from notaries, reported by franceinfo, to halve the taxes owed to the state on family donations. That suggests the debate over donation taxation involves multiple actors beyond the government itself.

france

The reported elements — a single 6 percent rate and a higher exemption threshold — are the core of what Sud Ouest describes as a readiness to ease family donations. The material does not specify the exact level of the raised ceiling or the timing of any legislative step.

What to watch next: whether these measures appear in the 2027 budget draft and how the notaries' competing proposal is received.

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