Fill and sign Formulaire 2735 online
Declares a manual gift or gift of money to the French tax authorities so that any gift duty is assessed or an exemption applied.
Formulaire 2735 at a glance
- Official name
- Déclaration de dons manuels et de sommes d'argent (2735-SD)
- Issued by
- Direction générale des Finances publiques
- Country
- France
- Category
- Tax
- Language
- French
- Who uses it
- People who receive a gift of money or goods (the donee), or their representative. Since 1 January 2026 most must declare online.
- Signature
Check with the recipient
On paper, the donee or their representative must sign both copies ("Signature obligatoire"). The tax office does not say whether an electronic signature is accepted on the paper form. The online route in your espace particulier replaces it.
Form 2735-SD declares a don manuel (manual gift) or a gift of money. The person who receives the gift files it. Since 1 January 2026 the declaration must be made online at impots.gouv.fr, and the paper form is kept for listed exceptions such as people without internet access. Open the official form from impots.gouv.fr in BunnyDoc's free Sign PDF tool straight from this page, type into its fillable fields, add your signature and date, and download it. Everything happens in your browser, so the file never leaves your device.
How to fill in and sign Formulaire 2735
Check whether you can use paper
The 2026 notice says gifts must be declared online since 1 January 2026. Paper is allowed only in listed cases, for example a donee without internet access, a legal entity, or a minor or protected adult without a representative donor.
Frame I: how the gift is disclosed
Say whether you are declaring spontaneously, after a request or audit by the tax office, or after the donor's death.
Frames II and III: donor and donee
Give the identity of each donor (up to two) and your own identity as donee, with your family relationship to each donor.
Frames V and VI: the gifts and earlier gifts
Describe what was given (money, securities, art or other assets) and its value, then list earlier gifts between the same people.
Frame VII: calculate the duty (optional)
You can calculate the gift duty yourself or leave frame VII blank for the office to do it.
Frame IV: sign and send
Sign both copies, choose a payment method if duty is due, and file the two copies with the registration office for your home address.
What you need before you start
- The identity and address of each donor and of the donee.
- The date, nature and value of each gift.
- Details of earlier gifts between the same people.
- The 2026 form and notice 2735-NOT-SD.
Deadlines and exemptions
- A manual gift is declared within one month of revealing it to the tax office.
- For gifts over €15,000, the donee can choose to declare and pay within one month of the donor's death.
- Tax-exempt family gifts of money under article 790 G (up to €31,865 every fifteen years, donor under 80, donee at least 18) are declared within one month of the gift.
Source: the 2026 notice.
Common mistakes
- Filing on paper when you are required to declare online.
- Signing only one of the two copies.
- Forgetting earlier gifts between the same people in frame VI.
- Paying more than €300 in cash. The form limits cash to €300 and cheques to €1,000.
Formulaire 2735: frequently asked questions
Who files form 2735?
The person who receives the gift (the donee) or their representative.
Can I declare a gift online?
Yes, and since 1 January 2026 it is the normal route: in your espace particulier on impots.gouv.fr, go to Déclarer, then Déclarer un don ou une cession de droits sociaux.
Where do I send the paper form?
To the registration office (service chargé de l'enregistrement) for the donee's home address, in two signed copies.
Can I sign form 2735 electronically?
The paper form says the signature is compulsory on both copies but does not say an electronic signature is accepted. The online declaration is the electronic route.
Is a gift of money to my child taxed?
Some family gifts of money are exempt within limits, such as article 790 G (up to €31,865 every fifteen years). Check the 2026 notice for the conditions.
Is BunnyDoc connected to the DGFiP?
No. BunnyDoc is not affiliated with the Direction générale des Finances publiques. We link to the official form on impots.gouv.fr and give you a free tool to fill and sign it in your browser.
BunnyDoc is not affiliated with Direction générale des Finances publiques. Check that the recipient accepts electronic signatures.
Need someone else to sign? Send it for eSignature with BunnyDoc
Upload the filled-in form and send it to anyone for a legally binding eSignature, with an audit trail. 5 free signature requests every month.