The inventory can save you inheritance tax
On the occasion of a succession, furniture furniture of the real estate heritage of the deceased (furniture, jewelry, dishes, works of art, etc.) can be assessed, 5 % of the gross inheritance.It is also possible to assess the actual value of furnishing goods by having an inventory carried out which will specifically estimate the assets of the succession on which the inheritance rights are calculated.
The inventory is generally optional
Apart from a few specific cases such as a succession accepted up to the net assets (you receive your share without having to pay the debts that would exceed the value of the inheritance) or in the presence of an incapable heir (minor, vulnerable person), the inventory is optional.The inventory is subject to registration and advertising rights and the network of France Estimations estimates its cost around € 450.Carrying out an inventory also makes it possible to limit the risks of disputes between heirs, by facilitating the sharing of the goods of the deceased.
Costed example
If the actual value of the furniture is less than the flat amount of 5% applicable in the absence of an inventory, you can therefore save inheritance tax thanks to the inventory.In the case of a person inherited from a parent (direct line), if the succession consists of a house valued at € 300,000 and € 200,000 in financial investments, furniture goods This residence will be evaluated, according to the flat -rate scale5%, up to € 25,000.In the event of an inventory noting that all the furnishing goods the residence have a market value of only € 5,000, the heir will still save € 4,000 in inheritance tax (€ 79,194 instead of € 83,194).
Progressive scale
The greater the amount of the succession, the more significant the economy will be since the progressive scale of direct inheritance rights reaches in particular 30% from a taxable asset of € 552,324 then 40% above € 902,838.
| Source : administration fiscale | |
|---|---|
| Taux | |
| Moins de 8.072 euros | 5% |
| De 8.072 à 12.109 euros | 10% |
| De 12.109 à 15.932 euros | 15% |
| De 15.932 à 552.324 euros | 20% |
| De 552.324 à 902.838 euros | 30% |
| De 902.838 à 1.805.677 euros | 40% |
| Au-delà de 1.805.677 euros | 45% |
to know
It is also possible to organize your succession before his death by having a sharing inventory carried out and by identifying lots intended for the beneficiaries.
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