Declaring a manual gift of jewelry: the steps to follow

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

Who declares, and when

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

A point often misunderstood: declaring is not synonymous with paying. Below the available allowance, no tax is due — but the declaration remains necessary, because it is this that starts the fifteen-year period at the end of which the allowance reconstitutes. An undeclared gift means an allowance that never recharges, and a value that will resurface at the time of succession.

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 section dedicated to gifts. The paper form no. 2735 is no longer accepted for the majority of 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 crediting 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 gift of money used 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 assets.

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

At what value should a piece of jewelry be declared?

This is where our profession 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 at new cost.

Declaring an unrealistic value exposes you to reassessment; declaring too high a value results in paying unnecessary taxes or consuming an allowance for nothing. A written professional appraisal settles the matter and serves as proof if the authorities have questions.

Keep the records, even without taxes to pay

We systematically recommend keeping three elements together: the declaration receipt, the dated appraisal of the jewelry, and a photograph of the piece. Twenty years later, at the time of the succession division, this file will be worth more than any family memories — because it is indeed 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 succession.

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