Renunciation of inheritance under French law

This article sets out the rules applicable to renunciation of inheritance under French law.

Principle of renunciation of inheritance

Renunciation is not presumed

Pursuant to Article 804 of the French Civil Code, renunciation of an inheritance is never presumed. It must be made by an express act, in particular:

• by a declaration filed with the registry of the court,
• or by a notarial deed.

In the absence of a formal renunciation, the heir is deemed to have accepted the inheritance, subject to the rules governing acceptance up to the value of the net assets.

Legal effects of renunciation

Legal fiction of non-heir

An heir who renounces is deemed never to have been an heir. He or she may claim no rights in the succession and is not liable for the payment of the estate's debts. The French Supreme Court (Cour de cassation) has confirmed that renunciation results in full discharge from liability for succession debts (Cour de cassation, 19 September 2018).

Effects limited to the renouncing heir

Renunciation produces effects only in respect of the heir who renounces. It applies solely to that person.

The renounced share then passes:

• to his or her descendants, by representation,
• or, failing descendants, to the other co-heirs.

The issue of absence of descendants

Burden of proof

Where renunciation results in an increase in the shares of the co-heirs, it may be necessary to prove the absence of descendants of the renouncing heir.

Proof may be provided by any means, in particular:

• a statement by the renouncing heir,
• witness evidence,
• a certificate issued by a genealogist.

Time limit for renunciation and possibility of withdrawal

Statutory time limit

Under Article 780 of the French Civil Code, an heir has a period of ten years from the opening of the succession in which to renounce. After this period, the heir is deemed to have accepted the inheritance outright.

Possibility of withdrawal

So long as no other heir has accepted the succession, the renouncing heir may revoke the renunciation and accept the inheritance. This option ceases once another heir has definitively accepted.

Renunciation and prior gifts or legacies

Retention of benefits received

An heir who has received, prior to renunciation:

• a gift,
• or a legacy,

may retain it even if he or she subsequently renounces the inheritance. Renunciation therefore has no retroactive effect on benefits previously granted, subject to the rules governing the reduction of excessive gifts.

Issues in international successions

In successions involving a foreign element, in particular where assets are located in Spain:

• a renunciation made under French law may produce civil law effects,
• but must be assessed in light of the law applicable to the succession,
• and coordinated with succession procedures carried out abroad.

Renunciation may have indirect consequences for:

• the allocation of assets located abroad,
• notarial procedures in Spain,
• the taxation applicable to the other heirs.

For further information

To explore succession options in an international context, you may consult the following pages:

• Inheritance in Spain
• Inheritance tax in Spain
• Wills in Spain