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What gets declared, before any tax is worked out

A way to check what has landed — no marks, no account · 1 section · 193 words · 3 min

Test yourself

Question 1 of 3

On what date are the deceased's bank balances frozen for the purposes of the return?

At the date of deathOn the day the notary opens the fileOn the day the inheritance return is filed

Question 2 of 3

No sale and no inventory has taken place. How is the household furniture valued?

At zero, for want of a valuationAt 5 % of all other movable and immovable assetsAt the insured value of the home

Question 3 of 3

Do life insurance proceeds paid to a named beneficiary enter the estate?

Yes, on the same footing as bank accountsNo: they fall under a separate tax regimeYes, but only above 100 000 €

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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.