Disclaimer. Collectalia is not a legal, tax or insurance advice site. The information on this page is general and based on French legislation in force as of 09/11/2026: it may change, does not necessarily apply outside France and does not take your situation into account. Always have it checked by a notary, a lawyer, an accountant or your insurer before acting on it.
The essentials
- The auctioneer (commissaire-priseur, now commissaire de justice) describes and values the assets: this is the inventory and the prisée.
- They are not compulsory in every estate; an inventory is notably required where the estate is accepted up to the value of the net assets.
- Arriving with a list, photos and the documents makes the visit quicker and more precise.
Auctioneer and estate: who are they today?
When we talk about an auctioneer and an estate, we think of the person who comes to value the furniture of a deceased relative. Since 1 July 2022, the former judicial auctioneers (commissaires-priseurs judiciaires) and bailiffs (huissiers de justice) have formed a single profession: commissaires de justice. They carry out the inventories, valuations and auction sales of movable property required by law or by a court decision.
Alongside them, the auctioneers of voluntary sales houses organise ordinary auction sales and can also carry out inventories and valuations outside judicial proceedings. The notary, finally, can draw up an inventory themselves. In this guide, “auctioneer” (commissaire-priseur) refers to one or the other depending on the context.
Auctioneer and estate: is it compulsory?
There is no general obligation to call in an auctioneer after a death. An inventory is, however, required when an heir accepts the estate up to the value of the net assets (articles 788 to 790 of the Civil Code): it must then be drawn up by a notary or a commissaire de justice, and filed with the court within 2 months of the declaration, a period the judge may extend.
For an heir who is a minor or an adult under guardianship, acceptance is in principle limited to the net assets. In practice, these situations therefore often lead to an inventory. For inventories and valuations carried out outside a judicial sale, the commissaire de justice has no exclusivity: a notary or an auctioneer from a voluntary sales house may also act.
Their role: estate inventory and prisée
The role of the auctioneer in an estate inventory comes down to two tasks:
- Describing each asset or lot so that it can be identified: nature, material, author or maker, dimensions, condition.
- Valuing it: this is the prisée. It draws on knowledge of the market and on comparable sales.
This work serves several purposes. It gives an objective basis for the division between heirs. For household furnishings, the valuation of an inventory drawn up within 5 years of the death is used in place of the 5% flat-rate allowance for furniture (article 764 I of the Code général des impôts). And it prepares, where relevant, a sale.
For jewellery, works of art and collectables, tax law provides a separate rule: their value may not be lower than the estimate stated in certain theft or fire insurance policies, unless proved otherwise. Tell the professional, therefore, if such policies exist.
Commissaire de justice, inventory: the price
The price of an engagement varies with the type of assignment (official inventory, simple valuation, sale), the number of items, the nature of the assets and the professional. We deliberately give no figures: ask for a written quote, describing precisely what you expect and attaching, if possible, your list and a few photos. Several professionals can be consulted.
Preparing for the auctioneer’s visit
A prepared appointment is quicker, more precise and less likely to cause discussions between heirs. Here is how to go about it.
- Draw up a room-by-room list. Note the furniture, then the objects that seem to you to have value: paintings, sculptures, jewellery, watches, silverware, antiquarian books, wines, stamps, coins. Our free estate inventory template gives you the useful columns.
- Take photos. An overview of each room, then each notable object: front, back, signature, hallmark, labels, flaws.
- Gather the documents. Invoices, certificates of authenticity, old valuations, insurance policies, estate returns or deeds of gift that mention objects, correspondence with galleries.
- Bring together what is scattered. Point out what is elsewhere: bank safe, storage unit, second home, objects lent or on deposit with a restorer.
- Note known wishes. If the deceased expressed wishes about certain objects, or if heirs wish to keep some, say so: it guides what follows.
- Ask who must be present. The professional will tell you who must attend or be represented depending on the family’s situation.
After the inventory: dividing, selling or keeping
The inventory and the prisée open up several possibilities, often combined.
| Option | What it involves |
|---|---|
| Division between heirs | The prisée serves as a reference for making up balanced lots or allocating objects to each heir, with the help of the notary. |
| Auction sale | The auctioneer can organise the sale. For household furnishings, the price of a public sale within 2 years of the death is the value used first for the estate. |
| Keeping | Objects kept will have to be insured and monitored: the prisée gives a first value, to be supplemented by a valuation if necessary. |
If you later sell a jewel or a work received by inheritance, keep the estate return: it justifies the date and value of acquisition, useful for the tax treatment of the sale (see flat-rate tax or capital gains).
With Collectalia
The family can photograph each object from their phone, by scanning a QR code, and file invoices, certificates and valuations on the item’s record, with its location. The Transmission module produces a pre-inventory in PDF and Excel to hand to the notary or the commissaire de justice; it is a declarative document that does not replace their inventory. The professional can receive free read-only access. See also the page on commissaires de justice.
Disclaimer. Collectalia is not a legal, tax or insurance advice site. The information on this page is general and based on French legislation in force as of 09/11/2026: it may change, does not necessarily apply outside France and does not take your situation into account. Always have it checked by a notary, a lawyer, an accountant or your insurer before acting on it.