Declarations after a death
Heirs must handle wealth tax declarations
When a person with wealth tax declaration obligations as of January 1, 2026 has died, their heirs should submit a wealth tax declaration for the person at the same time as submitting a last income declaration for them.
This is completed in the same way as usual, whether on paper or online via the deceased person's account at the tax website. The heirs are jointly responsible for paying the person's IFI.
However, if it is not paid, the tax office can take action against any of the heirs to recover it (generally the person who is most well-off). In this case this person will have to seek compensation from the other heirs.
The heirs can ask the notaire dealing with the estate to make the IFI declaration if the estate has yet to be settled at the due date for the IFI declaration. However, the notaire is not obliged to accept