Accepting an estate on behalf of a minor under French law

This article sets out the principles governing acceptance or renunciation of an estate on behalf of a minor and the judicial authorisations required.

The role of parents as legal administrators

Principle of legal administration

Pursuant to Article 382 of the French Civil Code, parents exercise legal administration over their minor child's assets. Where a child is an heir, the parents, or the parent exercising sole parental authority, act as legal representatives in order to exercise the inheritance option on the child's behalf. They may therefore carry out the acts necessary for the settlement of the estate, subject to the statutory limitations.

The inheritance options available to a minor

Acceptance of the estate outright

Requirement for prior judicial authorisation

Outright acceptance of an estate engages the minor's assets, in particular where the estate includes debts. For this reason, Article 387-1 of the French Civil Code requires prior judicial authorisation in order to accept an estate outright on behalf of a minor. This requirement is intended to prevent the minor from bearing liabilities exceeding the value of the assets received.

Sanction in the absence of authorisation

The Court of Cassation consistently holds that outright acceptance carried out without prior judicial authorisation is null and void. The act is deprived of legal effect and cannot produce any valid legal consequences.

Renunciation of the estate on behalf of the minor

Judicial authorisation also required

Renunciation constitutes an act of disposition. It therefore also requires prior judicial authorisation when exercised on behalf of a minor child, in accordance with Article 387-1 of the French Civil Code.

Consistent case law

The Court of Cassation regularly reiterates that renunciation exercised without judicial authorisation is null and void, in particular in judgments delivered on 13 May 2020 and 16 March 2022.

Acceptance subject to the benefit of inventory

A protective option for the minor

Acceptance subject to the benefit of inventory limits the minor's liability to the value of the assets received. Inheritance debts cannot be borne beyond that amount. This option prevents any confusion between the minor's personal assets and the liabilities of the estate.

No prior judicial authorisation required

Unlike outright acceptance and renunciation, acceptance subject to the benefit of inventory is classified as an act of administration. It may therefore be exercised by the parents without prior judicial authorisation. This solution is frequently adopted where the financial situation of the estate is uncertain.

Practical issues and need for caution

Exercising the inheritance option on behalf of a minor requires:

• prior analysis of the composition of the estate,
• precise identification of the risks linked to liabilities,
• strict compliance with the rules on judicial authorisation.

An option exercised without complying with these requirements may be challenged and may lead to significant financial consequences for the child.

For further information

For a comprehensive approach to estates involving a foreign element, you may consult the following pages:

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