Cases when it is not necessary to declare the inheritance to the authorities

It is not mandatory to file an inheritance declaration when the estate's gross assets (i.e. the total of all assets before deduction of debts) is less than:

• €50,000 for a transfer to direct heirs, the surviving spouse and partner under a PACS (civil union) provided these individuals did not previously receive an unregistered or undeclared gift or hand-to-hand gift from the deceased

• €3,000 for other heirs