Notaries: receive a complete, documented inventory of valuables

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 notary’s estate inventory often begins with a simple question put to the heirs: “What was of value in the deceased’s home?”. The answer arrives late, incomplete, without supporting documents. This page is addressed to notaries (notaires) and their staff: what is usually missing from files, and what a client can give you if they have prepared the inventory of valuables in advance.

Estate return and works of art: where files get stuck

For household furnishings, article 764 I of the CGI sets an order: the price of a public sale within two years of the death, failing that the valuation in an inventory drawn up within five years, failing that a detailed estimated declaration, which cannot be lower than 5% of all the other movable and immovable assets of the estate. This is a rebuttable presumption, which can be challenged by a public sale, an inventory or other evidence, such as insurance policies or a recent purchase price. The details are explained in our guide to the 5% flat-rate allowance for furniture.

For the estate return for works of art, jewellery, precious stones and collectables, the rule is different (article 764 II). These items are not covered by the flat-rate allowance. Their taxable value cannot be lower than the valuation shown in theft or fire insurance policies in force on the day of death, taken out by the deceased, their spouse or their ascendants less than ten years before the opening of the estate, unless proven otherwise; where there are several policies, the average is used. A comprehensive home insurance policy counts only if it designates the items precisely.

When the inventory becomes a step in the procedure

Where an estate is accepted subject to the net assets (acceptation à concurrence de l’actif net, article 788 of the Civil Code), the inventory must be filed with the court within two months, a period the judge may extend; failing that, the heir is deemed to have accepted unconditionally (article 790). This inventory is drawn up by a notary or a court bailiff (commissaire de justice). Where an heir is a minor or an adult under guardianship, these situations often lead in practice to acceptance subject to the net assets, and therefore to an inventory. A client who has documented everything makes this deadline far more comfortable.

What Collectalia brings to the file

• One entry per item: description, dimensions, signature, hallmarks, serial number, with high-resolution photos.
• Supporting documents stored with the object: invoices, certificates, valuations, successive estimates and their date.
• Insurance policies and the items they cover, with their expiry dates: exactly what article 764 II refers to.
• Provenance and location: residence, safe, storage unit, item lent or entrusted to a restorer.
• The “Succession” module: letter of instructions, intended beneficiaries per item and a PDF or Excel pre-inventory to hand to the notary. This document is declaratory and does not replace the inventory drawn up by a notary or a court bailiff.

How to work together

1. The client keeps the inventory. They create their space, enter their items and, if needed, import an existing Excel file.
2. They invite you with read-only access. The access is free and does not count towards their plan. You view the entries, photos and documents, and download an item’s PDF sheet.
3. Or they hand you a document. A PDF or Excel estate pre-inventory, an insurance report, or a private showroom: a selection of items shared through a password-protected link with an expiry date.

You can also recommend the tool to your clients to prepare their estates and gifts: an inventory kept during their lifetime clarifies the division between heirs, and the heirs find a file in order when the time comes. Our estate inventory template can be a first step for those who prefer paper.

Confidentiality and security

Data is hosted in France and backed up daily. The client chooses who sees what: they can hide values from a reader, require two-factor authentication, and the log of changes and access shows who has viewed or changed an entry. A private showroom expires on the chosen date and its views are tracked.

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.