A note from Matignon made public on 12 September has placed the family gift at the centre of the wealth-planning conversation. The ceiling on tax-free cash gifts would rise from €31,865 to €50,000, and a flat 6% rate would apply to certain gifts. Two measures which, for a couple preparing a Paris purchase, can reshape a deposit.

Nothing has been voted. The 2027 Finance Bill will be tabled by 6 October at the latest, its adoption remains uncertain, and the measures under discussion would be temporary. Yet we see, each week, projects unlocked by a helping hand from the family: more than one in four first-time buyers receives support from relatives, for an average of €45,000.

Our position holds in a single sentence. Do not delay a purchase in anticipation of a text that does not yet exist, but open the conversation with your notaire and your family without delay. Here is what is already settled, what is not, and what needs to be prepared in order to act without haste.

Family gifts and Paris purchases: what to prepare without betting on the law

The 'Transmissions 2027' plan unveiled by Matignon promises to ease the taxation of gifts. For anyone preparing to buy in Paris, the equation changes, but it changes on conditional terms. Here is what is already settled, what still needs to be voted, and the steps to take from this autumn onwards.

On 12 September 2026, Matignon released a note titled 'Transmissions 2027', reported by Le Monde and Le Figaro. Two measures feature in it, intended for the 2027 Finance Bill. The ceiling on the family cash gift, set by article 790 G of the Code général des impôts, would rise from €31,865 to €50,000 per donor and per beneficiary. A flat 6% rate would apply to the taxable portion of full-ownership gifts within the family circle, up to €100,000 per adult beneficiary. These measures would be temporary and concentrated on 2027.

What already exists, by contrast, awaits no vote and forms a solid foundation. The €100,000 allowance per parent and per child, renewable every fifteen years, is cumulative with the €31,865 exempt family gift under article 790 G. In a configuration where each spouse receives from a single parent, a buying couple can thus receive up to €263,730 free of duty. The actual configuration depends on the number of donors available: this foundation deserves to be mapped out before even considering what the 2027 Finance Bill might change.

Take a concrete case. Claire and Antoine are buying a three-room apartment in Paris for €720,000, roughly 75 sq m at the average price of €9,560 per sq m recorded by the Notaires du Grand Paris in the second quarter of 2026. Claire's parents wish to give them €100,000, but the €100,000 allowance has already been used up by an earlier gift. Under the regime in force, the duty comes to €18,200. Under the regime envisaged by the 2027 Finance Bill, it would fall to €6,000. The gap of €12,200 represents roughly 1.3 sq m in Paris. It is not negligible, but nor is it the pivot of a financing plan.

The timetable deserves close attention. Sébastien Lecornu confirmed the broad lines of the 2027 Finance Bill in an interview with Le Figaro published on 17 September, with a budgetary effort of roughly €54 billion. The text is due to be presented to the Council of Ministers on 30 September 2026 and tabled at the Assemblée nationale by 6 October at the latest. Its adoption before year-end will depend on the parliamentary arithmetic. Any measure from the 'Transmissions 2027' plan would therefore only come into force on 1 January 2027, and only if the budget passes.

What, then, should one do when a Paris purchase is on the horizon? Three steps are called for, regardless of the fate of the Finance Bill. First, draw up an inventory of gifts already made within the family, to establish where the fifteen-year allowance counter stands. Next, meet with a notaire before signing any preliminary contract, to map the fiscal and estate options and gauge which strategies fit the financing plan. Finally, sequence the gift against the loan timetable: received too early, it weighs on cash flow; received too late, it misses the compromis.

One last point of reference. Article 790 A bis of the Code général des impôts already provides an exemption for family gifts used to acquire a new-build home or a property in VEFA, for sums transferred until 31 December 2026. This scheme does not cover purchases in the existing stock, which make up the bulk of the Paris market, but it illustrates a trend: for eighteen months now the legislator has been multiplying levers to transfer wealth earlier from parents to buying children. The first inheritance in France now comes on average at 52, often well after the initial home has been bought. The gift is becoming a routine cog in financing, no longer an exceptional gesture.

Draw up an inventory of family gifts before any preliminary contract

The €100,000 parental allowance renews every fifteen years. Before contemplating a gift to fund a purchase, retrieve the deeds of the past fifteen years: declared gifts, registered manual gifts, customary presents. Your notaire will then calculate what remains available and sequence the family support at the right moment in the financing plan.

In the meantime, if a project is taking shape, we remain at your disposal for an initial conversation. We assess your brief against the market and deliver an unvarnished reading.