Maître Marie SAULOT

Avocat au barreau de Lyon

Compétences : Droit de la famille, des personnes et de leur patrimoine, Droit immobilier, Droit du crédit et de la consommation, Droit du dommage corporel, Droit commercial, des affaires et de la concurrence, Droit des assurances

Barreau : Lyon

Adresse : 49 rue Servient 69003 LYON

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Publié le 29/01/2026

Dons manuels : ce qui change au 1er janvier 2026

Article juridique - Droit de la famille, des personnes et de leur patrimoine

Par Me Marie SAULOT

Dons manuels : ce qui change au 1er janvier 2026

Les dons manuels correspondent au fait de donner, de son vivant, un bien ou une somme d’argent à une autre personne.

Beaucoup de média ont relayé l’information selon laquelle les règles en matière de déclaration des dons manuels se durcissaient à compter du 1er janvier 2026.

Qu’en est-il ?

En réalité, seules les modalités de déclaration des dons manuels changent : depuis le 1er janvier 2026, les dons manuels doivent être déclarés par voie électronique, alors qu’ils pouvaient faire l’objet d’une déclaration papier ou électronique jusqu’à présent.

Pour le reste, on continue à appliquer la réglementation antérieure :

Pas de déclaration à faire pour un simple cadeau ou présent d’usage : pour cela, on regarde si le cadeau a été fait pour une occasion particulière et s’il est d’un montant raisonnable.
Déclaration des dons manuels avec une imposition variable en fonction du montant et de la situation du donataire et du donateur.

Attention, la déclaration doit se faire dans le mois suivant le don manuel (art.635 A du Code général des impôts).