Successions & inheritance · Diamantaires OG
Rates and allowances applied to inherited jewelry
Jewelry is not subject to specific taxation: its value is added to the deceased's other assets, and each heir is taxed according to their family relationship, after applying their personal allowance. Here are the current figures and what they mean in practice.
Allowances per heir
- Surviving spouse, civil partner: total exemption — no tax to pay, regardless of the value of the jewelry transferred.
- Child: €100,000 allowance, per parent and per child.
- Grandchild (by representation or gift): €1,594 in inheritance, unless representing a predeceased parent.
- Sibling: €15,932 (with a possible full exemption under strict conditions of age, single status, and cohabitation).
- Nephew or niece: €7,967.
- Disabled person: an additional €159,325, cumulative with the family relationship allowance.
Progressive rates for direct line
After the allowance, each child's share is taxed in bands:
- up to €8,072: 5%
- from €8,072 to €12,109: 10%
- from €12,109 to €15,932: 15%
- from €15,932 to €552,324: 20%
- from €552,324 to €902,838: 30%
- from €902,838 to €1,805,677: 40%
- above €1,805,677: 45%
Between siblings: 35% up to €24,430, then 45%. For nephews, nieces, and relatives up to the 4th degree, the rate is 55%; it reaches 60% between unrelated persons.
Three worked examples
A spouse inherits jewelry
A widow inherits her husband's jewelry, valued at €80,000. As the surviving spouse is exempt from inheritance tax, no tax is due on this jewelry. It must nevertheless be declared: it forms part of the estate and affects each person's share.
Two children, an estate of €700,000
The estate includes an apartment (€600,000) and jewelry (€100,000). Each child receives €350,000, minus the €100,000 allowance, leaving €250,000 taxable: approximately €48,200 in tax per child. The portion corresponding to the jewelry (€50,000 per child, in the 20% band) represents about €10,000 in tax for each.
A niece inherits a parure
A niece receives a parure valued at €30,000. After the €7,967 allowance, the taxable share is €22,033, taxed at 55%: approximately €12,100 in tax. This is a typical case where the value assigned to the jewelry weighs heavily — and where a serious appraisal, neither too high nor too low, really changes the bill.
Why the value matters so much
An overvaluation of €20,000 on a lot of jewelry costs a child an additional €4,000 in tax (20% band), and up to €11,000 for a nephew (55%). Undervaluation, on the other hand, exposes you to reassessment with interest. The issue is therefore not to "declare low", but to declare fairly, with a document that holds up.
Updated 24 July 2026 — rates and allowances may change with each Finance Act.
Declare fairly, neither too high nor too low
Have the market value established
State-qualified gemologists since 1985, we appraise jewelry, diamonds, and stones and provide a written valuation usable for inheritance tax returns.
- ◆ Appraisal in front of you, without an appointment
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Frequently asked questions
Rates and allowances
Does the €100,000 allowance apply to jewelry separately?+
No. The allowance is personal: it applies once to the whole share received by the heir, all assets combined. Jewelry is simply added to that share.
Does the surviving spouse pay tax on jewelry?+
No, the surviving spouse and civil partner are totally exempt from inheritance tax. Jewelry must nevertheless be declared in the estate.
Are jewelry items subject to the recapture of gifts?+
Yes, like other assets: a gift of jewelry made within the fifteen years preceding death is brought back into the estate for the calculation of allowances. Your notary will take this into account.
Transferring during your lifetime: donating jewellery
Giving a piece of jewellery before death is governed by different rules — often more advantageous, provided you know them:
Are you a notary?
A dedicated area for law firms: what we bring to your succession files, the content of our written appraisal, and the procedure for referring a client to us.
Estate appraisal
Estimate a piece of jewellery for your declaration
We help you value a piece of jewellery or a diamond in the context of an estate, to facilitate your dealings with the notary.
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How it works
Your appraisal in three steps
Send photos and description
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Go deeper if necessary
For significant estates, we can provide a detailed written report, and travel to the notary's office or your home.
Our commitments
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State-certified gemmologists
Your jewellery is examined by experts trained in identifying and valuing precious stones.
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Travel possible
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A question about your estate jewellery?
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A doubt about the value of a piece, an inventory to prepare, heirs to share out: call us, we answer directly, without obligation.
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Call us, it's the simplest way
01 48 87 23 37Mon – Fri · 10am-1pm · 2pm-6:30pm
43 rue Beaubourg, 75003 ParisRambuteau Metro · no appointment needed
In the same section
- ◆ Insured Jewelry: What Impact on Inheritance?
- ◆ Declaring Jewelry in an Inheritance: A Practical Guide
- ◆ Valuation of Jewellery in a Succession (Article 764 CGI)
- ◆ 5% household goods flat rate: jewelry is excluded
- ◆ Sharing Jewelry Between Heirs: Indivision, Value
- ◆ Selling jewelry to pay inheritance tax