Knowledge Base

Acceptance and disclaimer (France)

Another key step in the French inheritance process is when the heirs decide whether to accept or refuse the inheritance. This choice is called the option successorale.

There are three options:

1. Outright acceptance

This is known in French as acceptation pure et simple. You receive your share of the estate assets but you are also liable for your proportional share of any estate liabilities.

Example:

You are entitled to a 1/3 share of an estate so you will also pay 1/3 of the estate liabilities.

2. Acceptance to the amount of the net assets

Under this option (known as acceptation à concurrence de l’actif net), you are only liable for the estate liabilities up to the amount of the net assets.

Example:

The deceased’s assets are valued at €10,000 but the estate liabilities amount to €15,000. Your contribution to the liabilities is therefore capped at €10,000 and your personal assets are protected.

3. Rejection

In the case of disclaimer or rejection (renonciation) of the inheritance, the heir loses entitlement to their share of the estate and that share passes to the other heirs.

You will not receive any assets from the inheritance but nor will you be liable for any debts.

But why disclaim an inheritance?

On the surface, it seems obvious that an heir would benefit from accepting an inheritance. So why turn it down?

The main reason is to avoid taking on the estate’s potential liabilities, such as debts or inheritance taxes, as well as the complications and responsibilities that can come with acceptance.

Final comments

Deciding whether to accept or reject an inheritance isn’t always simple. It means weighing up the possible benefits against the risks, and it’s a step best taken with proper legal advice.

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