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 inventory after a death within the meaning of the Civil Code is drawn up by a notary (notaire) or a commissaire de justice. It is required only in certain cases, notably acceptance up to the value of the net assets.
- A list prepared by the family, room by room, with photos, supporting documents and values, saves everyone time and serves as a file of evidence.
- Jewellery, works of art and collectables are valued separately: they are not covered by the 5% flat-rate allowance for furniture.
Estate inventory: what are we talking about?
After a death, the word “inventory” covers two different things. The first is the official inventory, provided for by article 789 of the Civil Code: a deed that describes and values the deceased’s assets, drawn up by a professional. The second is the list the family draws up itself to know what the home contains, what is valuable and what will have to be declared. This guide and its free estate inventory form (PDF and Excel) help you prepare the second, which makes the first much easier.
In both cases the aim is the same: to know the assets precisely, to describe them so that they can be recognised, and to assign them a justified value. It is the basis for the division between heirs and for the estate tax return.
When is an estate inventory compulsory?
An inventory is not required in every estate. It is required when the heir chooses to accept up to the value of the net assets, that is, to pay the deceased’s debts only up to the amount received. This acceptance is declared at the registry of the judicial court (tribunal judiciaire) or before a notary (article 788 of the Civil Code). The inventory must then be filed with the court within 2 months (article 790), a period the judge may extend. Failing that, the heir is deemed to have accepted the estate unconditionally.
Where an heir is a minor or an adult under guardianship, their representative may in principle accept the estate only up to the value of the net assets (articles 387-1 and 507-1 of the Civil Code). In practice, these situations therefore often lead to an inventory.
Outside these cases, an inventory can still be very useful: to set aside the 5% flat-rate allowance for furniture (see below), to avoid disagreements between heirs, or simply to know what exists.
Who draws up the inventory, and who must be present?
The inventory within the meaning of article 789 is drawn up by a notary (notaire) or a commissaire de justice, a profession that since 2022 has brought together the former bailiffs (huissiers) and judicial auctioneers (commissaires-priseurs judiciaires). The professional visits the property, describes the assets and gives a valuation, known as a prisée. The guide on the auctioneer (commissaire-priseur) and the estate details their role.
As to who must be present on the day of the inventory, the answer depends on the make-up of the family and the circumstances: ask the notary or the commissaire de justice when you make the appointment, together with the list of documents to prepare.
Doing the inventory without a notary: preparing as a family
A list drawn up without a notary does not have the value of an official inventory. But it is genuinely useful: it prevents items being forgotten, gathers the evidence of value and makes the professional’s work easier. Here is the method.
- Go room by room. Hall, living room, bedrooms, study, kitchen, then cellar, loft, garage, storage unit and bank safe if there is one. Note the room for each item: this is what lets you find your way around afterwards.
- Separate the categories. On one side, furniture and everyday items, for which one line per set is enough. On the other, jewellery, works of art, watches, silverware, wines, antiquarian books, stamps or coins, to be described one by one.
- Take photographs. An overview of each room, then each valuable item: general view, signature, hallmark, label on the back, visible flaws.
- Gather the supporting documents. Invoices, certificates, valuations, insurance policies, earlier estate returns or deeds of gift that mention the items.
- State a value and its source. Purchase price, valuation, insurance estimate, comparable sale result: always note where the figure comes from. A value without a source will be challenged.
- Share the list. Have the other heirs read it before the appointment with the notary: it is the best moment to point out an omission or a disagreement.
Inventory of estate assets: example lines
Here is an example estate asset inventory, following the columns of the downloadable file. The values are left blank: they depend on each item and its source.
| Room | Description | Supporting document | Source of the value |
|---|---|---|---|
| Living room | Everyday furniture: sofa, armchairs, coffee tables, light fittings | Overview photos | Overall estimate |
| Living room | Oil on canvas signed lower right, landscape, 60 × 80 cm, gilt frame | Gallery invoice, photos of front and back | Valuation or invoice |
| Bedroom | Hallmarked yellow gold ring, central stone with gemmological certificate | Certificate, insurance policy | Estimate in the insurance policy |
| Study | Wristwatch, brand, reference and case number, box and papers | Invoice, service record | Recent valuation |
| Cellar | Wines: estates, vintages, number of bottles | Cellar book, invoices | Specialist’s estimate |
The link with the 5% allowance and works of art
For household furnishings (meubles meublants, the furniture that fills the home), tax law applies a value in a set order (article 764 I of the Code général des impôts): first, the price of a public sale held within 2 years of the death; failing that, the valuation of an inventory drawn up within 5 years of the death; failing that, a detailed estimated declaration, which may not be lower than 5% of the other assets of the estate. This is the 5% flat-rate allowance for furniture. An inventory can therefore lead to a value different from the flat rate.
Jewellery, gemstones, works of art and collectables follow another rule (article 764 II): they are not included in the flat-rate allowance. 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 less than 10 years earlier by the deceased, their spouse or their predecessors in title (the persons from whom they received these assets), unless proved otherwise. Hence the value of finding these policies and attaching them to the list.
The deadline for the estate tax return
The estate tax return must be filed within 6 months of the death if it occurred in mainland France, and within one year in other cases (article 641 of the Code général des impôts). Gathering the list of assets and the supporting documents in the first few weeks allows the notary to work calmly, and the family to take the time to decide what it keeps, shares or sells.
The downloadable template is a preparation tool. It does not replace the inventory by a notary or a commissaire de justice where one is required.
With Collectalia
The Transmission module prepares an estate during a person’s lifetime or just after their death: each item has its own record with photos, invoices, certificates and successive values; you indicate the intended beneficiaries and write a letter of instructions. Collectalia produces a pre-inventory in PDF and Excel to hand to the notary, a declarative document that does not replace the notary’s inventory. Heirs and the notary can receive free read-only access. See also the page dedicated to notaries.
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.