Declaring jewellery in an estate: the procedure to follow

Once the initial shock has passed, the administrative machinery sets in. Here, in order, is what concerns jewellery — and what you can prepare without delay.

Step 1: Gather and inventory

First of all, gather the jewellery, wherever it may be: at home, in a bank safe, at a relative's. Photograph each piece and note what you know about its origin. Also look for the related documents: invoices, laboratory certificates (GIA, IGI, HRD), presentation boxes, old appraisals and above all insurance policies — these can set a floor value, as explained on our page insurance and declared value.

Opening a bank safe after a death follows a specific procedure: the bank freezes the safe and it is generally opened in the presence of the notary, with an inventory. Allow for this delay in your schedule.

Step 2: Have the value assessed

This is where we come in. The appraisal must establish the market value on the date of death, piece by piece. Two routes are possible: the inventory drawn up by a judicial officer or a notary, who may call in an expert; or a written valuation by a market professional, which you then pass on to your notary.

In both cases, what makes the document reliable is the precision of the description: metal and fineness, weight, weight and quality of the stones, signature, period, condition. A line reading "lot of jewellery: €15,000" is hard to defend; a detailed list is not.

Step 3: The estate declaration

The declaration is filed by the heirs, in practice almost always through the notary handling the estate. The jewellery is listed there under movable assets, separately from household furniture — let us remember that the 5% allowance does not cover them.

The deadline is six months from the date of death occurring in mainland France, twelve months for a death abroad. In the event of delay, the administration applies interest of 0.20% per month, plus a 10% penalty beyond twelve months, raised to 40% after a formal notice that remains unanswered.

The mistakes we see most often

• Forgetting the "worthless" pieces: costume jewellery is of no interest to the tax authorities, but scrap gold, broken pieces and old watches are — and they sometimes represent several thousand euros.
• Starting from the insurance value as if it were the market value: it is a replacement cost as new, structurally higher.
• Selling before everything has been appraised, and finding yourself with no written record of what left the estate.
• Waiting until the fifth month to begin: between the safe, the appraisal and the notary, six months go by very quickly.

Updated on 24 July 2026 — scales and allowances may change with each finance law.