How is the declaration of succession controlled by taxes?

Verified 10 January 2025 - 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 check that all the property of the deceased is reported and correctly assessed.

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 for rectification of your statement.

The time limit for checking taxes depends on the irregularity detected by the tax authorities:

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Gross irregularity

If the irregularity is obvious, the period for checking shall run until 31 December of 3e year following the year of the declaration.

Example :

If the return was filed on January 5, 2025, taxes can correct a gross error until December 31, 2028.

Other situation

Tax services have until 31 December of 6e year following the year of death to make a correction to your estate declaration.

This is the case, for example, if your return has one of the following problems:

  • Omission
  • Insufficiency
  • Error.

If the declaration has not been lodged, the tax authorities may also act until 31 december 6e the year following the year of death.

Example :

If the death occurred on January 5, 2025, taxes may apply until December 31, 2031.

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 control the estate declaration, whether you are heir or legatee.

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

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 also have paid the inheritance tax due.

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

You can use the following letter template:

Application for control of a declaration of succession

You must specify the following:

  • Name of the deceased
  • Place and date of death
  • Place, date and registration number of the declaration of succession
  • Marital status, quality (heir or legatee) and signature of each applicant.

You must send your request by mail RARRAR : Recommended with notification of receipt 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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