Certified appraisal · Inheritance & donation

Real estate expertise for inheritance and donation

The declared value of your real estate during an inheritance determines the amount of duties to pay. A real estate expertise protects you against tax reassessment and ensures fair division among heirs.

Real estate inheritance: the risk of tax reassessment

During an inheritance, heirs must declare the market value of the deceased's real estate on the date of death. Inheritance duties are calculated on this value. The tax authority can audit this value for 3 years (6 years if omitted).

If the tax authority considers the declared value insufficient, it can make a correction and claim additional duties, plus penalties of up to 40% for bad faith.

Conversely, overvaluation leads heirs to pay more duties than necessary. The expertise finds the fair value.

Ensuring fair division among heirs

When an estate includes multiple properties distributed among several heirs, tensions are common. An impartial expertise report brings everyone to agreement on an objective basis.

This is particularly important when:

An heir wishes to buy out the others' shares

Properties are of different types (city apartment vs rural land)

The inheritance involves extended joint ownership

Prior donations must be brought back into the estate

Real estate donation: why not undervalue

During a donation, it can be tempting to declare a low value to reduce duties. This is risky: the tax authority knows market prices.

Moreover, in case of later resale by the recipient, capital gains will be calculated on the value declared at donation. The lower it is, the higher the taxable capital gain.

Local knowledge that makes the difference

Valuing property for an inheritance requires intimate knowledge of the local market. Our daily presence on the ground allows us to refine our valuations beyond statistics.

We know which streets are most sought after, which neighborhoods benefit from ongoing urban projects. This field expertise gives our reports precision and credibility.

Frequently asked questions

When should the expertise be done: before or after the declaration?

Ideally before. The inheritance declaration must be filed within 6 months of death. The expertise allows you to declare a solid value from the start.

Is the expertise deductible from inheritance costs?

Expertise fees are not deductible from the estate. However, they represent a modest investment given the stakes.

What happens if the tax authority contests the value despite the expertise?

A Charter-compliant expertise report is strong evidence. If the authority proposes a correction, you have a reasoned document to contest it.

Need an expertise for an inheritance?

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