Successions & inheritance · Diamantaires OG
Tax rates and allowances applied to inherited jewellery
Jewellery is not subject to any special taxation: its value is added to that of the deceased's other assets, and each heir is then taxed according to their relationship to the deceased, after applying their personal allowance. Here are the figures currently in force and what they mean in practice.
Allowances by heir
- Surviving spouse, PACS partner: total exemption — no tax payable, whatever the value of the jewellery inherited.
- Child: €100,000 allowance, per parent and per child.
- Grandchild (by representation or by gift): €1,594 in inheritance, except where representing a predeceased parent.
- Brother or sister: €15,932 (with possible total exemption subject to strict conditions of age, single status and cohabitation).
- Nephew or niece: €7,967.
- Person with a disability: an additional €159,325, cumulative with the allowance linked to the relationship.
The progressive scale in the direct line
After the allowance, each child's share is taxed in 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%
- above €1,805,677: 45%
Between brothers and sisters: 35% up to €24,430, then 45%. For nephews and nieces as well as parents up to the 4th degree, the rate is 55%; it reaches 60% between unrelated persons.
Three worked examples
A spouse inherits the jewellery
A widow inherits her husband's jewellery, valued at €80,000. As the surviving spouse is exempt from inheritance tax, no tax is payable on this jewellery. 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 comprises an apartment (€600,000) and jewellery (€100,000). Each child receives €350,000, less a €100,000 allowance, i.e. €250,000 taxable: approximately €48,200 in tax per child. The portion corresponding to the jewellery (€50,000 per child, in the 20% bracket) represents around €10,000 in tax for each of them.
A niece inherits a jewellery set
A niece receives a set 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 the typical case where the value placed on the jewellery weighs heavily — and where a serious appraisal, neither too high nor too low, genuinely changes the bill.
Why the value used matters so much
An overvaluation of €20,000 on a lot of jewellery costs a child an extra €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 issue is therefore not to "declare low", but to declare accurately, with documentation that holds up.
Updated on 24 July 2026 — rates and allowances may change with each finance law.
Declare accurately, neither too high nor too low
Have the market value established
State-certified gemmologists since 1985, we appraise jewellery, diamonds and stones and provide a written valuation usable for the inheritance declaration.
- ◆ Appraisal in your presence, no appointment needed
- ◆ Written valuation for the notary
- ◆ Firm purchase offer if you wish to sell
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43 rue Beaubourg, 75003 ParisRambuteau Metro · no appointment needed
Frequently asked questions
Tax rates and allowances
Does the €100,000 allowance apply to jewellery separately?+
No. The allowance is personal: it applies once to the entire share received by the heir, all assets combined. The jewellery is simply added to that share.
Does the surviving spouse pay tax on the jewellery?+
No, the surviving spouse and the PACS partner are totally exempt from inheritance tax. The jewellery must nevertheless be declared in the estate.
Is jewellery covered by the clawback of gifts?+
Yes, like other assets: a gift of jewellery made within the fifteen years preceding the death is clawed back for the calculation of allowances. Your notary will take this into account.
Transferring during your lifetime: gifting jewellery
Giving a piece of jewellery before death follows different rules — often more advantageous, provided you know them:
Are you a notary?
A dedicated area for practices: what we bring to your estate files, the content of our written appraisal and the procedure for referring a client to us.
Estate valuation
Have a piece of jewellery appraised for your declaration
We help you value a piece of jewellery or a diamond as part of an estate, to facilitate your dealings with the notary.
- ◆ Response within 24 hours, free and without obligation
- ◆ Appraisal by state-certified gemmologists
- ◆ Written report for substantial estates
How it works
Your appraisal in three steps
Send photos and description
Send us clear photos of the jewellery or diamond, along with a description (weight, metal, stones, certificates if you have them).
Receive an initial response
Within 24 hours, a gemmologist will tell you which pieces merit an appraisal and offer you an appointment, free and without obligation.
Go further if necessary
For substantial estates, we can provide a detailed written report, and travel to the notary's office or your home.
Our commitments
Independent and measured appraisal
Total independence
An independent firm established in Paris since 1985, with no ties to any intermediary.
State-certified gemmologists
Your jewellery is examined by experts trained in the identification and appraisal of precious stones.
Neutral advice
We help you value an asset, without replacing the notary or the tax authorities.
Travel possible
We can travel to the notary's office, a bank, or your home to facilitate your procedures.
A question about your estate jewellery?
Talk to a gemmologist
A doubt about the value of a piece, an inventory to prepare, heirs to divide assets among: call us, we answer directly, without obligation.
- ◆ Immediate response by phone
- ◆ Photos accepted via WhatsApp or email
- ◆ 43 rue Beaubourg, Paris 3rd — Monday to Friday
Call us, it's the simplest way
01 48 87 81 44Mon – 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 jewellery in an estate: how it works
- ◆ Valuation of jewellery in an estate (Article 764 CGI)
- ◆ 5% Household Contents Allowance: Jewellery Is Excluded
- ◆ Sharing Jewelry Between Heirs: Indivision, Value
- ◆ Selling jewellery to pay inheritance tax