Submitting a File: The Procedure to Follow

The procedure is deliberately simple: no agreement, no account to open, no prior formalities. Here is how firms proceed in practice.

1. A phone call, if you wish

Two minutes are enough to frame a file: nature of the pieces, order of magnitude, number of heirs, declaration deadline. We tell you what is useful to bring and flag special cases — signed pieces requiring research, a very large lot, stones needing certification.

This call is not mandatory: your client may come directly.

2. What your client brings

• The jewelry, including items that seem worthless — melt gold and debris also amount to something;
• Available documents: laboratory certificates, original invoices, boxes, previous appraisals;
• Any insurance policies — a decisive element, as they can set a floor value under Article 764, II of the French General Tax Code;
• An ID document, essential if a sale is contemplated.

3. The examination

It takes place in our offices, in the client's presence, without an appointment, Monday to Friday from 10 am to 1 pm and from 2 pm to 6:30 pm. The jewelry is not deposited: it remains in sight of its holder throughout the appraisal. Several heirs can attend the examination together.

4. What you get

Your client leaves with the written appraisal, which they transmit to you for the declaration. If the heirs decide to sell, the purchase invoice documents the disposal of the asset and usefully completes the file.

The timeline, your real constraint

The inheritance tax return is due within six months of a death occurring in France. Between opening a safe, gathering the heirs, and collecting documents, this deadline is quickly consumed. The appraisal, however, takes only one visit: it is rarely the bottleneck, provided it is not left until the end.

Our advice to firms: have the items appraised as soon as they are gathered, even before the heirs have decided whether to keep, share, or sell. The figure informs the decision, rather than following it.

Page updated on July 25, 2026.