Inheritance: how is your declaration checked by the tax authorities? – 02/27/2024 at 3:49 p.m.

Inheritance declarations can be audited by the tax authorities within six years after death. (illustration) (Tama66 /Pixabay)

The tax authorities may decide to audit your inheritance declaration and require additional tax in the event of an error. She has “until December 31 of the 6th year following that of death” to do so. An heir can also request an audit from the tax authorities if he considers himself wronged, within a maximum of three months after registration of the declaration.

In the context of an inheritance, the tax authorities may decide to audit your declaration and claim additional tax. The agents check in particular that all the deceased’s assets have been declared and correctly valued.

The tax authorities have six years to make the rectification

In the vast majority of cases, the tax administration has

“until December 31 of the 6th year following that of death to rectify an omission, insufficiency or error made in your declaration”

can we read on

the website

. For a death that occurs on June 5, 2023, taxes have until December 31, 2029 to be notified to the heirs.

In the case of what the tax authorities call a

“blatant irregularity”

the control period is reduced: the tax services have until December 31 of the 3rd year following that of the declaration (until December 31, 2026 in the previous example).

Whatever happens, after receiving the rectification proposal from the tax services, the heirs can accept it or contest it via a procedure of

” claim ”

or one

“friendly appeal”


You can request an audit from the tax authorities

But be aware that you can contact the tax authorities yourself, for example if you do not agree with the other heirs on the assessment or sharing of the deceased’s assets. To have the right to seize the administration, your share in the estate must represent

“at least one third of the declared net assets, alone or with the other signatories of the application”

specifies the administration website.

You only have three months after recording the declaration to request this control.

A sample letter is available online

to carry out this process. The tax administration can then correct the declaration within one year of receipt of your request.

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