To settle inheritance tax, the value of the movable assets must be calculated. The law provides two ways of estimating the value of the movable property in an estate:
Draw up an inventory listing all the deceased's personal property. The actual amount will be used as the basis for calculating inheritance tax.
The " 5% lump sum " means that the value of the movable assets is estimated at 5% of the value of the total assets of the estate.
Depending on the value and nature of your movable and immovable assets, it may be preferable to choose one or other of these solutions.
As soon as the value of the personal property appears to you to be less than 5% of the value of the real estate, the drawing up of an inventory of the personal property by a judicial auctioneer is strongly recommended.
Our auctioneers are at your disposal to help you choose the formula best suited to your needs.