Inheritance valuation.
Six months to declare a value that will bind the heirs for years.
The value at the date of death.
The estate declaration must be filed within six months, on the basis of the market value of the assets at the date of death. Too high, and it costs unnecessary duties and fixes a misleading tax base cost. Too low, and it exposes the heirs to reassessment and late-payment interest, and weakens the division.
Our reports establish this value through reasoned comparison and cross-checked methods, and reason the admissible allowances: occupation by the surviving spouse, joint ownership, let properties. They serve the tax declaration and a fair division between heirs, and they hold up if the tax authorities or a co-heir challenge them.
And for divisions: our dedicated practiceTax declaration
The market value at the date of death, reasoned and dated, ready to be entered in the declaration, and defended in the event of an audit.
Division between heirs
An independent value that everyone can accept: the basis for the allocation, equalisation payments and preferential allocation.
Difficult properties
Resort chalets, family estates, atypical or jointly owned properties: where public databases say nothing, the valuation is authoritative.
Alongside notaries.
The notary centralises the estate; they are neither tasked nor equipped to justify a market value that may be challenged. In fact, most of our estate assignments are referred to us by notaries themselves: a reasoned report secures their deed as much as it protects the heirs.
What we are really asked.
No: the law requires the market value to be declared, not that an expert be used. But as soon as the property is atypical, jointly owned or occupied, or the heirs do not agree, a valuation secures both the declaration and the division: a justified value that stands up to the tax authorities as well as between heirs.
At the date of death. If the property sells for more a few months later, the tax authorities may see this as a sign of undervaluation, unless the declared value was reasoned in a valuation report explaining the condition of the property and the market at the date of death.
Yes, when the home was the deceased's main residence at the date of death and is occupied by the surviving spouse, civil partner or certain children. It is combined with a fair valuation; it does not replace it.
A reassessment within the limitation period, additional duties with late-payment interest, and a surcharge in the event of deliberate failure. Not to mention the civil consequences: a division built on a wrong value can be challenged between heirs.
An estate to secure?
Describe your property and your situation, in complete confidence. The valuer who replies is the one who will sign the report.
Request a valuation