Declaring a Manual Gift of Jewelry: Step-by-Step Guide

A jewelry item given outside of customary gifts must be declared. The procedure changed on January 1, 2026: here is what to do, in what order, and with which figure.

Who Declares, and When

The declaration is the responsibility of the beneficiary of the gift, not the giver. It must be made within the month following the disclosure of the gift to the tax authorities.

A frequently misunderstood point: declaring does not mean paying. Below the available allowance, no tax is due — but the declaration remains necessary, because it triggers the fifteen-year period after which the allowance is reconstituted. An undeclared gift means an allowance that never refreshes, and a value that resurfaces at the time of inheritance.

Online Declaration, Now the Rule

Since January 1, 2026, the declaration is made online, from the beneficiary's personal space on impots.gouv.fr, in the dedicated gifts section. The paper form no. 2735 is no longer accepted for most gifts.

The Five Exceptions Where Paper Remains Required

• the beneficiary is a minor or a protected adult, and the donor is not their legal representative;
• the declaration requires the imputation of taxes already paid abroad (Article 784 A of the CGI);
• the gift concerns assets exempt under the Dutreil scheme (Articles 787 B and 787 C);
• it is a cash gift intended for the acquisition or energy renovation of the main residence (Article 790 A bis);
• the asset was previously transferred in the direct line and has returned to the donor's estate.

In these cases, form no. 2735-SD is filed in two copies with the competent office, along with payment of any taxes due.

At What Value to Declare a Jewelry Item?

This is where our expertise comes in. A manual gift is declared at the fair market value of the asset on the day of the gift: the price at which it could be sold, not its original purchase price or its insurance value, which is structurally higher since it corresponds to replacement with a new item.

Declaring an inflated value risks a tax adjustment; declaring too high a value results in paying unnecessary taxes or consuming the allowance for nothing. A professional written appraisal settles the matter and serves as proof if the administration questions it.

Keep the Records, Even Without Taxes to Pay

We systematically recommend keeping three items together: the declaration receipt, the dated appraisal of the jewelry item, and a photograph of the piece. Twenty years later, at the time of estate distribution, this file will be worth more than any family memory — because it is the condition of the jewelry on the day of the gift that will serve as a reference, as explained on our page about the reporting to the estate.

Updated July 25, 2026 — allowances and declaration procedures regularly change; check the applicable rule on the day of your donation.