What is a présent d’usage and how can it be used?

A présent d’usage is a customary gift given on a special occasion and of modest value, in proportion to the donor’s wealth and income.

In plain terms, it’s a gift made for a particular event – like a birthday, wedding, graduation, Christmas, or another significant celebration – and it must not be large enough to affect the donor’s financial situation.

If those two conditions are met, the gift is not subject to gift tax and does not need to be declared.

Legal definition and principles:

French law doesn’t specify a fixed euro amount. Instead, courts and tax authorities judge “modest value” relative to the donor’s means.

Key references:

• Article 852 of the Code civil
• Article 784 of the Code général des impôts (CGI)
• Various rulings of the Cour de cassation (French Supreme Court)
• The tax administration (BOFiP-ENR-DMTG-20-10-20-10 § 10) says that the assessment depends on: “la fortune du donateur et les usages” — the donor’s wealth and customary practice.

When it stops being a “présent d’usage”:

The gift ceases to qualify and becomes a taxable donation if:

• The value is disproportionate to the donor’s income or assets.
• It’s not linked to a special occasion.
• It’s intended to transfer wealth permanently (not symbolic).
• The donor gives multiple large “presents” that together look like a disguised donation.

If the tax administration audits and decides it’s really a “donation déguisée,” they can requalify it and apply the 60% gift tax (if between non-relatives).

Practical rule of thumb.

1. Principle

As noted earlier, there’s no fixed ceiling — it depends on whether the gift is modest relative to the donor’s wealth and income and is tied to a special occasion (birthday, wedding, graduation, etc.).

For guidance, notaires and tax authorities often use informal rules of thumb when advising clients.

2. Typical “reasonable” range (for €500,000 income)

If the donor earns about €500,000/year and has assets consistent with that income, a gift of roughly 1–2% of annual income would often be viewed as proportionate for a major occasion.

That works out to:

€5,000 to €10,000 for a standard event (birthday, graduation, wedding present, etc.)

Possibly up to €20,000 or so for a very special event (e.g. child’s wedding, milestone anniversary) — but that’s at the high end and should clearly match the occasion.

3. Key conditions to stay within “présent d’usage”

To keep it safely tax-free:

Occasion-based: The gift is clearly tied to a socially recognized event (wedding, birthday, graduation, etc.).

Proportionate: It doesn’t change the donor’s lifestyle or deplete assets.

Customary: It’s the kind of thing people of similar means might reasonably give.

Documentation: It’s helpful to note (privately) what the occasion was and the donor’s income level, in case of audit. There’s no need to declare it if it’s truly a présent d’usage.

4. When to get advice

If the amount goes well above 2–3% of income (say, >€15,000–€20,000 on €500,000 income) or there’s no special occasion, a notaire or fiscaliste should review it. The tax office could otherwise requalify it as a donation taxable at 60% (for non-relatives).