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What gets declared, before any tax is worked out
Dated official sources, and the contents this module links to · 1 section
Official sources
- Légifrance — French tax code, article 764: the value of movable property is determined by the price stated in deeds of public sale occurring within two years of the death, failing that by the valuation contained in inventories drawn up within five years, failing that by the detailed and estimated declaration of the parties; for household furniture the taxable value cannot be less than 5 % of all other movable and immovable assets of the estate, proof to the contrary being reserved; version in force since 2 March 2022 — verified on September 8, 2026
- Service-public — Calculation and payment of inheritance tax: the sequence is to establish the net taxable estate by listing the assets then subtracting the debts, to determine each heir's share, then to apply the allowance and the scale; the deceased's bank balances are frozen at the date of death; page updated 9 February 2026 — verified on September 8, 2026
Contents linked from this module
- Inheritance tax calculator
Take the net taxable estate obtained here and turn it into the tax due by each heir.
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.