Settling an estate
The net taxable estate and the 5 % furniture default nobody itemises, the 100 000 € allowance that attaches to each heir rather than to the estate, then the progressive scale people wrongly apply as a single rate. Three modules on a 450 000 € estate divided between two children. All the prose is free to read; the case study and quizzes are sold.
Foundational3 modules29 minModule 1 free to read
2026 rules — verified on September 8, 2026
Figures are tied to dated, sourced tax constants. A module whose rules have changed is flagged for review, and is unpublished automatically beyond 90 days.
This content is part of the path: Passing on my estate· Step 2 of 6· Next step: Gift tax calculator
By the end of this course, you can…
These outcomes are the modules' own: the promise cannot say anything the course does not teach.
- Tell apart the gross estate, deductible liabilities and the net taxable estate.
- Know the date on which the deceased's bank balances are frozen.
- Apply the three valuation methods for movable property, and the 5 % floor that applies by default.
- Spot what stays outside the estate, starting with life insurance proceeds.
- Rebuild a complete net taxable estate from a described set of assets.
- Apply the allowance matching the family relationship with the deceased.
- Tell an allowance, which removes a sum, from a rate, which strikes a band.
- Work through the direct-line scale band by band.
- Place the very different regimes of the spouse, the sibling and the unrelated heir.
- Check a tax figure using the shortcut formula for the band reached.
- Remember the filing deadline according to where the death occurred.
- Identify the cases where no return is required, and their thresholds.
- Choose the right form according to what the estate contains.
- Know that payment is in principle simultaneous with filing, and what arrangements exist.
- Anticipate the cost of being late rather than discovering it.
The programme, module by module
Each module has its own page. Durations are derived from the actual text, never announced by hand.
- Module 18 minFree — no accountWhat gets declared, before any tax is worked outWhat you will be able to do
- Tell apart the gross estate, deductible liabilities and the net taxable estate.
- Know the date on which the deceased's bank balances are frozen.
- Apply the three valuation methods for movable property, and the 5 % floor that applies by default.
- Spot what stays outside the estate, starting with life insurance proceeds.
- Rebuild a complete net taxable estate from a described set of assets.
- Module 210 minIncluded in the full courseThe allowance depends on the relationship, the rate on the amountWhat you will be able to do
- Apply the allowance matching the family relationship with the deceased.
- Tell an allowance, which removes a sum, from a rate, which strikes a band.
- Work through the direct-line scale band by band.
- Place the very different regimes of the spouse, the sibling and the unrelated heir.
- Check a tax figure using the shortcut formula for the band reached.
- Module 310 minIncluded in the full courseSix months, one form, and penalties that keep runningWhat you will be able to do
- Remember the filing deadline according to where the death occurred.
- Identify the cases where no return is required, and their thresholds.
- Choose the right form according to what the estate contains.
- Know that payment is in principle simultaneous with filing, and what arrangements exist.
- Anticipate the cost of being late rather than discovering it.
What you take away
A handout you keep, not just a page you read. The sections are derived from the course itself: what is announced here is exactly what gets generated.
Participant handout (PDF)
PDF
- Learning objectives (3)
- Key figures (5)
- Mistakes to avoid (3)
- Official sources (3)
Exercise workbook (Word)
Word
- Learning objectives (3)
- Key figures (5)
- Mistakes to avoid (3)
- Official sources (3)
Answers live in a separate appendix: the participant handout and the workbook stay distributable before the exercise.
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Where this course leads
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Educational content, current with the sources cited. It does not replace advice tailored to your situation. These courses are neither certifying nor CPF-eligible: they prepare for no certification registered with the French RNCP or specific register.