Inheritance declarations can be audited by tax authorities within six years after death. (Image) (Tama66 /Pixabay)
Tax authorities may decide to audit your inheritance declaration and require additional tax in case of errors. She has “until December 31 in the 6th year after death” to do so. The heir can also request an audit from the tax authorities if he considers himself unfair, within a maximum of three months after the registration of the declaration.
In respect of inheritance, the tax authorities may decide to audit your declaration and claim additional tax. Agents specifically check that all the deceased’s assets have been declared and properly valued.
Tax authorities have six years to amend
In most cases, the tax administration is
“Until 31st December in the 6th year after death to correct any error, omission or mistake in your declaration”
, we can read on the site service-public.fr. For a death occurring on June 5, 2023, the heirs have to report the tax till December 31, 2029.
In case of what the tax authorities call a
“Apparent irregularity”
The period of control is reduced to: 31st December of the 3rd year following the Tax Services declaration (in the previous instance up to 31st December, 2026).
Whatever happens, after receiving a rectification proposal from the tax services, the heirs can accept it or contest it through the process.
“claim”
or one
“Friendly Appeal”
.
You can request an audit from the tax authorities
But be aware that you can approach the tax authorities yourself, for example if you disagree with other heirs about the assessment or distribution of the deceased’s assets. In order to have the right to seize the administration, your share in the estate must be represented
“at least one-third of the declared net worth, alone or with other signatories of the application”
Refers to the administration website.
You only have three months after recording the declaration to request this control. A letter template is available online to carry out this process. The tax administration can then amend the declaration within one year of receiving your request.
