How is the declaration of succession controlled by taxes?

Verified 01 August 2023 - Directorate for Legal and Administrative Information (Prime Minister)

Tax authorities can check your estate declaration and claim additional tax.

You can request a control of the return yourself and benefit from a shorter deadline.

On the initiative of taxation

Tax services can control your statement.

In particular, they shall verify that all the assets of the deceased are declared and correctly valued.

They may ask you for clarification or justification.

If you do not respond or your response appears to be insufficient, they will send you a proposal to correct your return.

The time limit for checking taxes depends on the irregularity detected.

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General case

Tax services have until 31 December of 6e year following the year of death to correct an omission, deficiency or error in your return.

If the return has not been filed, the tax authorities may also act until 31 December of the 6e year following the year of death.

Example :

If the death occurred on January 5, 2023, taxes may apply until December 31, 2029.

Gross irregularity

If the irregularity is obvious, the control period is shorter: until 31 December of 3e year following the year of the declaration.

Example :

If the return was filed on June 5, 2023, taxes can correct a gross error until December 31, 2026.

If you receive a proposal to correct the tax services, the prescription initial stops and a new delay starts.

You can challenge the tax services proposal by one of the following means:

At your request

You can ask the tax department to check the estate return.

This may be the case if you and the other heirs do not all agree with the assessment of the deceased's assets, for example.

You can request a review if your share in the estate is at least one-third of declared net assets, alone or with the other signatories to the application.

You must request control within 3 months following the registration of the declaration of succession.

You can use the following letter template:

Application for control of a declaration of succession

You must send your request by mail RAR: titleContent to the department where you filed the return:

The tax authority can correct your return in a 1-year period upon receipt of your request.

You can challenge the tax services proposal by one of the following means:

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