Under French law, children typically inherit their deceased parent's estate unless a will states otherwise, subject to the surviving spouse's rights. As an heir, a child has three choices: accept the inheritance outright, accept up to the net value of assets (benefiting clause), or renounce it entirely. When does renunciation make sense, and what are the implications?
A child has four months from the parent's death to decide on the inheritance. Without action, other heirs, creditors, or the state can force a decision within two more months. Failure to respond then results in outright acceptance. If unchallenged, the deadline extends to 10 years, after which renunciation is presumed.
By renouncing, the child forgoes all assets and liabilities, treated as if never an heir. The formal renunciation is documented in writing, often shared with creditors. However, as a descendant, the child may contribute to funeral costs based on means.
The renounced share passes to the child's descendants (children or grandchildren) or, if none, to co-heirs like siblings.
Renunciation isn't always final: a child can retract within 10 years if no other heir or the state has accepted the share.
An adult child submits Cerfa form n° 15828*01 to the tribunal judiciaire registry at the deceased's last domicile (tribunal d'instance in Bas-Rhin, Haut-Rhin, and Moselle). Include a recent death certificate, birth certificate under three months old, and ID copy. This free process yields a mailed receipt.
For estates opened since November 1, 2017, submit via notary, who forwards to court.
Beyond personal reasons, renunciation allows direct transfer to one's children, minimizing taxes. Grandchildren pay inheritance duties only once, using the parent's tax allowance and rates—avoiding double taxation across generations.
It also shields from parental debts.
Key Note: No justification is required for tax authorities or co-heirs.
