French tax authorities clarify rules on Christmas gifts

French tax authorities confirm no new declaration requirements for Christmas gifts. The public had been misled by social media posts suggesting otherwise. The tax administration clarified that customary gifts like those given at Christmas, birthdays, or weddings are not subject to declaration. No changes in tax legislation affect these common gifts. A change effective January 1, 2026, will require certain large donations to be declared online only, except for those without internet access. Significant monetary or high-value gifts outside of customary occasions may require declaration by the recipient.