Giving jewelry during your lifetime: what you need to know

Giving a ring to your daughter, a necklace to your granddaughter, a watch to your godson: the gesture seems simple, almost obvious. Yet it is subject to precise rules, and the way it is carried out — or not — can have consequences years later, at the time of the succession.

Since 1985, we have been appraising jewelry that families intend to pass on or have received in the past. This page brings together what you need to understand before giving: the boundary between a gift and a donation, what to declare, at what price, and why the value of the jewelry at the time of the gift deserves to be set down in writing.

Gift or donation? The distinction that changes everything

An offered piece of jewelry can fall under two very different regimes:

• the customary gift: a gift made on the occasion of an event (birthday, wedding, birth, holidays), whose value remains proportionate to the income and assets of the person offering it. It is neither taxable, nor declarable, nor taken into account at succession;
• the manual gift: the handing over of an asset from hand to hand, outside this framework. It must be declared to the administration, may be taxed, and will be taken into account at the time of the succession distribution.

No text sets a numerical threshold: it is proportionality that decides, assessed on a case-by-case basis. A watch worth €3,000 given for an 18th birthday by a wealthy grandfather does not have the same legal nature as the same watch offered by a household with modest income. We detail the criteria and case law on the page customary gift or manual gift.

What changed in 2026: declaration is now online

Since January 1, 2026, the declaration of a manual gift is in principle made online, from the beneficiary's personal space on impots.gouv.fr. The paper form no. 2735 is no longer accepted, except in five exhaustively listed situations (minor or protected adult beneficiary whose donor is not the representative, application of taxes paid abroad, Dutreil regime, cash gift for the main residence, property previously transferred and returned to the donor).

The procedure is the responsibility of the beneficiary of the gift, within the month following its disclosure to the administration. Details can be found on our page declare a manual gift of jewelry.

The €31,865 trap: it does not apply to jewelry

Many families have in mind the €31,865 exemption renewable every fifteen years, often called the “family gift”. Beware: this scheme, provided for by article 790 G of the French General Tax Code, only concerns cash gifts — cash, cheque, bank transfer. Assets in kind, including jewelry, are excluded.

Giving a ring therefore never falls under this exemption: only the classic allowances linked to the family relationship apply (€100,000 per child and per parent, €31,865 per grandchild...), detailed on the page allowances applicable to donated jewelry.

The rule discovered twenty years too late

This is probably the most important point of this page. When a donation is reportable, article 860 of the Civil Code provides that the asset is reintegrated into the succession distribution at its value at the time of the distribution, based on its condition at the time of the donation.

Practical translation: a ring given in 2005 worth €8,000 at the time, but €20,000 today, will be counted for €20,000 in the distribution. The heir who received it must take it into account vis-à-vis their siblings. This is a frequent source of family conflicts, and it can be anticipated: see the report of donated jewelry.

Why have jewelry appraised before giving it

A written, dated appraisal, carried out at the time of the gift, serves three purposes:

• it helps to situate the gesture: in view of your means, does this jewelry fall within the customary gift or the donation?
• it provides the figure to declare, if a declaration is required;
• it documents the condition of the jewelry at the date of the donation — the exact reference that article 860 will require on the day of the distribution, sometimes decades later.

This appraisal is free at our house, carried out before you, with no obligation to sell.

Updated on July 25, 2026 — allowances and declaration procedures change regularly; check the rule in force at the date of your donation.