What is the tax report in an estate?

Verified 29 December 2023 - Legal and Administrative Information Directorate (Prime Minister)

The tax report is used to calculate the inheritance tax payable by heirs.

Some assets are reintegrated into the estate.

On the death of a person, the notary draws up an inventory of his assets.

In addition to the property owned by the person on the day of death, the donations made during the previous 15 years.

It's the fiscal report.

Warning  

the tax report relates solely to the payment of tax duties. The civil report ensures equality between heirs and respect for their rights.

Consideration of donations depends on the time period and the type of donation:

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Donations over 15 years

They are excluded from the tax report provided they have been reported to tax authoritiesincluding in the case of manual donation.

Donations under 15 years

General case

They're integrated in the heritage of the deceased.

Heirs must pay inheritance tax on the whole heritage.

Family donations of money

The tax report does not account for family gifts of money, subject to conditions.

Who can help me?

Find who can answer your questions in your region

  • For information

    Department in charge of taxes (treasury, tax department...)

  • For general information

    Tax Information Service

    By telephone:

    0809 401 401

    Monday to Friday from 8:30 am to 7 pm, excluding public holidays.

    Free service + call price

  • If you use a notary for the settlement of the estate

    Notary