How is the declaration of succession controlled by taxes?

Verified 26 June 2026 - Public Service / (Prime Minister)

The tax authorities can check your declaration of succession and claim a tax supplement. You can request a check of the declaration yourself and benefit from a shorter period. We present you the information to know.

On the Tax Initiative

The tax authorities can control your declaration.

In particular, they check that all the deceased's property is declared and properly assessed. For example, the market value real estate.

The period for checking taxes depends on the irregularity detected by the tax authorities:

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Glaring irregularity

If the irregularity is flagrant, the period for checking shall be until 31 December de la 3e year following the year of the return.

Example :

If the return was filed on January 5, 2026, taxes can correct a glaring error until December 31, 2029.

Other situation

The tax authorities have until December 31 of the 6e year following death to make a correction to your declaration of succession.

This is particularly the case if your statement has any of the following problems:

  • Omission
  • Insufficiency
  • Error.

If the declaration has not been filed, the tax authorities may also act until 31 december of the 6the year following the year of death.

Example :

If the death occurred on January 5, 2026, the taxes can act until December 31, 2032.

Tax services may ask you for clarification or justification.

If you don't answer or if your answer seems insufficient, they will send you a proposal for rectification of your statement.

Please note

If you receive a proposal for rectification from the tax authorities, the prescription initial stops and a new delay begins.

In case of errors in the declaration, you will have to pay a additional inheritance tax (also called rights reminders or enhancement), based on the recalculation by the tax authorities).

Depending on the situation, you may also be subject to the following penalties:

  • Interest on late payment
  • Markup.

You can challenge the proposal of the tax services by one of the following means:

You must act in a 30 days as from the receipt of the decision of the tax authorities.

At your request

You can, yourself, ask the tax office to check the declaration of succession, whether you are heir or legatee.

This is the case, for example, when the other heirs and you do not all agree with the assessment of the deceased's estate.

You must meet several conditions.

You can apply for control if your share of the estate represents at least one third from reported net assets and transmitted, alone or with the other signatories of the application.

Example :

A deceased, who has not written a will, has as heirs his 3 children.

The declared net assets of the estate are €600,000.

Each child is entitled to one third of the estate, either €200,000.

In case of difficulty, each of them can request a verification of the declaration of succession.

You must also have paid the inheritance tax due.

You must request control within 3 months of registration of the declaration of succession.

You can use a letter template :

Request the control of a declaration of succession

You must specify the following:

  • Name of deceased
  • Place and date of death
  • Place, date and registration number of the declaration of succession
  • Civil status, capacity (heir or legatee) and signature of each of the applicants.

You must send your request by post RAR: titleContent at the service with which you filed the return:

The tax authority can correct your return in a delay of 1 year from the receipt of your request.

You can challenge the proposal of the tax services by one of the following means:

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