Tax Implications of Passing on a Property to one child

It is agreed within my family (two children, two step-children - all adult) that I should hand on my French property- worth about €190,000- to one of my children and not the others will inherit in different ways. In UK law (and I’m a UK resident) it is tax efficient to do this 7 years before you die. Does anyone know what the tax (or other) implications would be in France?

You need a notaire to give away property located in France, and you will pay tax for transferring ownership etc, but the detail depends on many things and particularly the blood relation to you.

This gives a broad idea, a direct child gets an exemption but only 15 years rather than 7

Fiscalité des donations en présence d’un non-résident fiscal français - Succession : Faire face - Cabinet Avocats Picovschi.