According to article 804 of the French Civil Code, the refusal of an inheritance is not presumed. It must be formalised, for example, before a Notary in a public instrument. It is considered that the person who refuses it has never been an heir. Therefore, said person would have not right on the deceased's estate, and does not assume any debts (Supreme Court, 19th September 2018).
The heir who refuses an inheritance only does it for himself or herself and, in no case, for his/her lineage. His/her part goes to his/her descendants or, in the absence of descendants, to his/her co-heirs.
How to prove the absence of descendants?
The evidence can be provided by any means, for example, by means of a statement by the person refusing, the testimonies or even the certification by a genealogist.
In French law, the refusal of an inheritance is revocable.
In accordance with the provisions of article 780 of the French Civil Code, the person refusing has a period of ten years from the date of death to change his/her opinion, as long as no other heir has accepted the inheritance.
Finally, the person refusing who received and accepted donations or legacies before refusing, may perfectly keep them.
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