In the absence of an inventory, all of the deceased's furnishings (furniture, jewellery, paintings, etc.) are valued at a flat rate up to 5% of the gross estate assets.
The inventory is therefore strongly recommended if the heirs consider that the value of the furnishings included in the estate assets is less than 5% of the estate as a whole (including immovable property): this is to counter the legal flat rate of 5% that applies if the inventory is not carried out.
You can therefore significantly reduce the amount of inheritance tax by carrying out this inventory. Talk to your notary about it!

Please note that this inventory is compulsory in some cases:


  • When one of the heirs is legally protected as a minor child or a protected adult under guardianship or curatorship;
  • In the absence of an heir due to difficulties in contacting them at the time of succession;
  • When you accept the estate up to the value of the net assets, in other words, you commit to repay the debts that go with it only up to the value of the inheritance, thereby protecting your personal assets;
  • Estate devolved to the State (vacant or in escheat);
  • Judicial partition proceedings;
  • Bequest to an association recognised as a public interest organisation, which must decide whether or not to accept the said bequest after being informed of its valuation.

  • To avoid any dispute over the value of your belongings following a theft or loss, an estimated inventory conducted by an auctioneer can be performed to prove the condition and value of your possessions on the day of the valuation. The inventory is carried out directly at your home and is accompanied by photographs.

It is essential to have this inventory carried out by an auctioneer, who is the only expert who knows the replacement value at public sale, and therefore the real market price.

Do not hesitate to ask for a quotation to carry out this inventory (its cost may vary depending on the time spent on site and the amount insured).



This type of inventory is known as a "voluntary" inventory. It is used to distribute movable property fairly between children or co-heirs in an estate. The auctioneer comes to the property to carry out an exhaustive inventory, and can also create fair lots.



Keep a written record of your property or collection and update its market value. We can advise you on what to do with your collection and, if you wish to sell it or renew all or part of it, we can sell it in your best interests. We will be happy to advise you on the sale or purchase of new items for your collection.



The guardian of a protected person, or their legal representative, must establish an inventory of the protected person's moveable assets within three months of the court’s decision.

This is a legal obligation for people under guardianship or reinforced guardianship. Whether or not it is appropriate is determined by the court in the case of light guardianship or individuals under guardianship by court order.

In a way, it provides an overview of what the protected person owns at the beginning of your mission, whether you act as a family member or a professional.

This database will tell you what assets you need to protect. Maître Ripoll will conduct this inventory for you in her capacity as Commissioner of Justice.