Estates & inheritance · Diamantaires OG
Inheritance tax scale and allowances applied to inherited jewelry
Jewelry is not subject to special 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 by heir
- Surviving spouse, civil partner (PACS): full exemption — no tax payable, regardless of the value of the jewelry bequeathed.
- Child: €100,000 allowance, per parent and per child.
- Grandchild (by representation or gift): €1,594 in inheritance, except when 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: additional €159,325, cumulative with the family relationship allowance.
Progressive scale for direct descendants
After the allowance, each child's share is taxed by brackets:
- 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%
- beyond €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 the jewelry
A widow inherits her husband's jewelry, valued at €80,000. Since the surviving spouse is exempt from inheritance tax, no tax is due on this jewelry. However, it must still 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% bracket) 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 portion 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, truly changes the amount.
Why the assigned value matters so much
An overvaluation of €20,000 on a set of jewelry costs a child an additional €4,000 in tax (20% bracket), and up to €11,000 for a nephew (55%). Undervaluation, on the other hand, exposes you to reassessment with interest. The goal is therefore not to "declare low," but to declare accurately, with a document that holds up.
Updated July 24, 2026 — tax tables and allowances are subject to change with each Finance Act.
Declare accurately, neither too high nor too low
Have the market value established
State-certified gemologists since 1985, we appraise jewelry, diamonds, and stones and provide a written estimate usable for inheritance tax returns.
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Frequently asked questions
Tax tables and allowances
Does the €100,000 allowance apply to jewelry separately?+
No. The allowance is personal: it applies once to the entire share received by the heir, across all assets. Jewelry is simply added to that share.
Does the surviving spouse pay tax on the jewelry?+
No, the surviving spouse and civil partner (PACS) are fully exempt from inheritance tax. However, the jewelry must still be declared in the estate.
Are jewelry items subject to the clawback of gifts?+
Yes, like other assets: a gift of jewelry made within fifteen years before the death is clawed back for the calculation of allowances. Your notary will take this into account.
Inter vivos donation: donating jewelry
Donating a piece of jewelry before death is subject to different rules — often more advantageous, provided you know them:
Are you a notary?
A dedicated space is available 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.
A question about your inheritance jewelry?
Speak to a gemologist
Uncertain about the value of a piece, an inventory to prepare, heirs to divide among: call us, we answer directly, with no obligation.
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Appelez-nous, c’est le plus simple
01 48 87 23 37Lun – Ven · 10h-13h · 14h-18h30
43 rue Beaubourg, 75003 ParisM° Rambuteau · sans rendez-vous
In the same section
- ◆ Insured Jewelry: What Impact on Inheritance?
- ◆ Declaring jewelry in an inheritance: how to proceed
- ◆ Valuation of Jewelry in Succession (Article 764 CGI)
- ◆ 5% Household Goods Allowance: Jewellery Is Excluded
- ◆ Sharing Jewelry Among Heirs: Co-ownership, Value
- ◆ Selling jewelry to pay inheritance tax
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