Paris · Inheritance · Valuation
Valuing an apartment for an inheritance in Paris
The inheritance tax return uses the value of the apartment on the date of the transmission. Story’s prepares for the heirs and their notaire a written valuation, backed by the sales in the building and the street.
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- Since 2015independent agency
- Guarantee 110 000 €client funds protected
- Licensed estate agentCCI Paris Île-de-France
A defensible valueNeither undervalued, which the tax office can challenge, nor overvalued, which raises the tax for no reason.
The building’s salesWe start from the notarial sales at the address and in nearby streets, then the visit: floor, light, condition, works voted.
A document for the notaireA dated, signed valuation with its references: it goes into the file and still reads clearly years later.
Story’s tool
What a Paris apartment was worth on a given date
Median price, January – March 2021€12,900/m²
Latest known quarter, October – December 2025€12,910/m²
Change+0.1 %
Median of the apartment sales recorded by notaires in the arrondissement (DVF data, DGFiP, 2021 to 2025), smoothed over three quarters. A statistical bearing: an apartment’s value depends on its floor, condition, view and building. Only a valuation made after a visit can be given to the notaire.
Which value to declare?
The law uses the real market value of the apartment on the date of the transmission: the price a buyer would have paid that day, in the condition the apartment was in. It is neither the insurance value nor an average price per square metre for the arrondissement.
Two situations change the figure. A let apartment is declared with an occupancy discount, since it cannot be sold vacant. And when the apartment was the deceased’s main residence and is occupied by the spouse, the civil partner or a minor child, its value benefits from a 20% allowance.
Why accuracy matters, later too
The declared value is used twice. It sets the inheritance tax, and it becomes the heirs’ acquisition price. If the apartment is sold later, the capital gain is calculated from it: too low a value saves tax today but creates a taxable gain tomorrow, and draws the tax office’s attention if the sale follows soon after at a clearly higher price.
That is why we write our valuations as a seller would set a price: from sales actually signed, which we cite. The median prices in our Paris market data give the frame; the visit does the rest.
How we proceed
An adviser from our Paris agency visits the apartment, alone or with one of the heirs. We note the area, floor, aspect, condition, common parts and works voted at the general meeting. Within a week you receive the written valuation, which you pass on to the notaire. It is free and commits you to nothing, including if the family decides to keep the apartment.
Our references
Recently sold by Story’s in Paris
39 homes sold by Story’s in Paris and the inner suburbs; here are the most recent.
Our Paris sales by arrondissement: 18th (7) · 11th (6) · 3rd (5) · 15th (5) · 5th (2) · 12th (2) · 17th (2) · 19th (2) · 1st (1) · 4th (1)
Request a valuation for the inheritance
Give us the address of the apartment and the notaire’s name if you know it. An adviser from our Paris agency will call you back to arrange a visit.
A personal reply within 24 working hours, no obligation.
Client reviews
What our clients say
The public Google ratings of our two agencies, updated daily.
Story's Paris
4.7
★★★★★★★★★★64 Google reviews
Story's Cluny
4.8
★★★★★★★★★★32 Google reviews
Frequently asked questions
Is an agency’s valuation accepted by the notaire?
Yes. The notaire uses the value the heirs declare; a written valuation backed by comparable sales justifies it if the tax office asks. For a dispute or court proceedings, a sworn expert may be preferable: we will tell you.
When must the inheritance tax return be filed?
Within six months when the death occurred in metropolitan France, one year in other cases. After that, late-payment interest of 0.20% a month applies to the tax due.
The apartment is let: how is it valued?
At its occupied value: we take account of the current lease, the rent and the end date. The discount varies with the remaining term and the tenant’s profile.