Accepting or renouncing an inheritance

An heir has three options: accept the inheritance unconditionally, accept it up to the value of the net assets, or renounce it. The main difference lies in the debts. In the first case, the heir must pay the deceased's debts. In the second, they do not pay debts that exceed the value of the deceased's assets. In the third, they receive nothing and are not liable for any debts. No one can force them to choose for four months. After that, if they are asked to choose and do not respond within two months, they are considered to have accepted unconditionally; in the absence of any coercion, they have a maximum of ten years to decide.

This page describes the options, deadlines, and formalities based on information sheet F1199 from service-public.gouv.fr (verified on April 3, 2025). It does not address minor or legally protected heirs, inheritance tax, or the fate of assurance-vie policies. The information sheet is dated April 2025: please read it online before making any decisions.

The three options

The information sheet presents three options. For unconditional acceptance, it states: "You must also pay the deceased's debts and the expenses incurred by the death." For acceptance up to the value of the net assets, the heir does not pay debts exceeding the value of the inherited assets, and their personal assets are protected. For renunciation, the heir receives no assets and is not required to pay the deceased's debts.

Anyone who renounces their inheritance is "considered never to have been an heir." The information sheet adds that their descendants inherit. An ancestor or descendant of the deceased who renounces may be required to contribute to funeral expenses: "You may be required to contribute to funeral expenses depending on your means.".

The time frame for choosing

• 4 months : no one can force you to choose "within a period of 4 months from the opening of the succession".
• After 4 months A creditor of the estate, a co-heir, the next heir after you, or the State can, through extrajudicial means, compel you to make a choice. You then have two months to make your choice or request an extension from the judge. If you do not make a choice within this period, the document states that "you are considered to have accepted the inheritance unconditionally.".
• 10 years If no one forces you to make a choice, you have a maximum of 10 years to decide. After this period, you are "considered to have renounced the inheritance".

A choice that could become permanent

For renunciation, the information sheet sets two conditions for return: "Another heir (or the State) must not have, in the meantime, accepted this inheritance" and "You must accept the inheritance within 10 years of its opening".

Acceptance: express or tacit

Acceptance is either express or tacit. Express acceptance is in writing: the record mentions a private agreement or an authentic deed before a notary, for a fee.

Tacit acceptance results from your actions. The document cites the sale of an asset that is part of the estate as an example. It specifies that certain actions do not constitute acceptance, such as "paying home insurance or collecting rent.".

The formalities

Acceptance up to the value of the net assets

These steps are those described in the information sheet for an estate opened after October 2017.

Waiver

The declaration is made using a form: the information sheet provides the form entitled "Renunciation of Inheritance by an Adult." It is submitted to the court clerk or a notary, who may charge for this service. You can also send a copy of your renunciation to your creditors.

A debt that threatens your assets

If you discover a debt that could seriously damage your personal assets, the information sheet states that you can petition the court to be relieved of it, in whole or in part. The deadline is 5 months: "within 5 months from the day you become aware of this debt.".

Inheritance options and inheritance tax return

According to the information sheet on inheritance tax returns (verified on 29/01/2025), someone who refuses the inheritance does not have to file a return. The deadlines and exemptions from filing are detailed on their own page.

Accepting or renouncing an inheritance: a numerical example (fictitious profile)

Situation. Mr. Rousseau died on September 15, 2026. His daughter, his sole heir, discovered assets estimated at €120,000 and debts of €150,000 (hypothetical). She does not know if any other debts exist.

Issue. Which option protects one's personal assets?

Strategy. Compare the debt options. With unconditional acceptance, the agreement stipulates that the heir must pay the deceased's debts. With acceptance up to the value of the net assets, debts exceeding the value of the assets are not their responsibility. With renunciation, they receive nothing and are not liable for the debts.

Result. The debts exceed the assets by €30,000 (€150,000 minus €120,000). According to the information sheet, with acceptance of the inheritance up to the value of the net assets, this €30,000 would not be the responsibility of her daughter. Assuming the probate proceedings began on the day of death, the four-month period ends on January 15, 2027, and the ten-year period ends on September 15, 2036. If she were to file her declaration of acceptance up to the value of the net assets with the court registry on November 5, 2026 (hypothetical scenario), the notice in a legal gazette would have to be published before December 5, 2026, and the inventory would have to be filed before January 5, 2027. This scenario is fictitious. The figures illustrate the calculation and do not reflect your specific situation.

Accepting or renouncing an inheritance: what changes depending on your situation

• The state of liabilities, sometimes unknown at the time of choice.
• Actions already taken on the deceased's assets, which may constitute tacit acceptance.
• Third-party requests Creditors, co-heirs, the next heir or the State may force you to choose after 4 months; if you do not respond within 2 months, you are considered to have accepted unconditionally.
• The heirs who follow you : in case of renunciation, your descendants inherit.
• Your personal situation, not addressed here (minors, protected persons).

The rule depends on your situation. No results are guaranteed.