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 2026-11-09: 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 5% flat-rate allowance for furniture sets a minimum value for household furnishings, calculated on the other assets of the estate.
- It applies only where there is no public sale or inventory, and it is a presumption that can be challenged.
- Jewellery, works of art and collectables are excluded: they are valued separately, with a floor drawn from insurance policies.
The 5% flat-rate allowance for furniture in an estate: the rule
In an estate, the furniture that fills the deceased’s home must be declared at a value. Where there are no precise figures, tax law provides a minimum: the 5% flat-rate allowance for furniture in an estate, set out in article 764 I of the Code général des impôts. It concerns household furnishings (meubles meublants), that is, essentially the furniture and everyday items that fill the home.
The article applies the value of the furniture in a set order:
- The price of a public sale (auction) held within 2 years of the death.
- Failing that, the valuation of an inventory within the meaning of article 789 of the Civil Code, drawn up within 5 years of the death by a notary (notaire) or a commissaire de justice.
- Failing that, a detailed estimated declaration made by the heirs, which may not be lower than 5% of all the other personal and real property values of the estate.
In other words, the flat-rate allowance is not an additional tax: it is a floor for the declared value of the furniture, which is added to the taxable assets.
The flat-rate allowance for furniture: the calculation
The calculation is made on the value of all the other assets of the estate: real estate, investments, bank accounts, company shares… You take 5% of it. If the other assets are worth €400,000, the allowance is €20,000. The small calculator below does the sum and compares it, if you have one, with the value of the furniture from an inventory.
Calculate the 5% allowance
Flat-rate allowance for furniture (5%):
The inventory is lower than the allowance, by .
The allowance is lower than the inventory, by .
The inventory and the allowance give the same value.
The allowance applies only where there is no public sale or inventory: where an inventory exists, its valuation is in principle the one used. Jewellery, works of art and collectables are valued separately and must not be counted in the furniture. Indicative calculation, to be checked with your notary.
Compulsory allowance? A presumption that can be challenged
The allowance is not compulsory in the strict sense. It is a rebuttable presumption: the heirs may demonstrate a different value through a public sale, an inventory, or other evidence such as insurance policies or recent purchase prices. In the other direction, the tax authority may also set it aside if it proves that the furniture is worth more.
The BOFiP (Bulletin officiel des finances publiques), under reference BOI-ENR-DMTG-10-40-10-20, comments on these rules. It is the doctrine followed by the tax authority; your notary refers to it when preparing the return.
Works of art excluded: jewellery, artworks and collectables
Jewellery, gemstones, works of art and collectables are not household furnishings: they are excluded from the allowance and valued separately (article 764 II of the Code général des impôts). Their taxable value may not be lower than the estimate stated in the theft or fire insurance policies:
- in force on the day of death;
- taken out by the deceased, their spouse or their predecessors in title less than 10 years before the opening of the estate;
- unless proved otherwise; if there are several policies, the average of the estimates is used.
There is no percentage here: the floor is the insurance estimate itself. An ordinary multi-risk home policy counts only if it designates the items precisely. See our guide agreed value or declared value to understand these estimates.
The boundary is not always obvious. A purely decorative painting may be a household furnishing; a collector’s painting falls under the rule for works of art. If in doubt about an item, ask the notary’s opinion, and if necessary an expert’s.
How to avoid the 5% flat-rate allowance
The question “how to avoid the 5% allowance” often arises when the home contains little valuable furniture while the rest of the estate is substantial. The law offers three routes, all based on a real, justified value:
- A public sale of the furniture within 2 years of the death: the price obtained is conclusive.
- An inventory drawn up by a notary or a commissaire de justice within 5 years of the death: its valuation is used. See the role of the auctioneer (commissaire-priseur).
- Other evidence to rebut the presumption: insurance policies, recent purchase prices, photos and precise descriptions.
In every case, the inventory may also reveal a value higher than the allowance. It should therefore not be seen as a tool for reduction, but as the means of declaring the fair value. The cost of the inventory should be weighed against what is at stake: ask for a quote.
Preparing the ground: the list of furniture
Whether you choose the inventory or the estimated declaration, a list prepared by the family is valuable: room by room, with photos, invoices and a value whose source you note. Be sure to distinguish everyday furniture from jewellery and works of art, which follow another rule. Our free estate inventory template, in PDF and Excel, is designed for this.
With Collectalia
Each item has its own record, with photos, invoices, valuations and successive values, and insurance policies are linked to the items they cover. The Transmission module produces a pre-inventory in PDF and Excel to hand to the notary, easily separating everyday furniture from jewellery and works of art. It is a declarative document, which does not replace the inventory by a notary or a commissaire de justice, but saves them a great deal of time.
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 2026-11-09: 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.