Inquire
Given the significant legal consequences associated with each of these options, exercising the right to choose requires full legal capacity.
As a non-emancipated minor does not have full legal capacity, the option must be exercised by the minor’s legal representative (a parent with parental authority or a guardian) and, in certain cases, also requires the approval of the competent judge.
Unconditional acceptance of the estate
Where an estate is accepted unconditionally (acceptation pure et simple), the heir becomes entitled to the entirety of the deceased’s estate. The heir is then liable for all of the deceased’s debts, including from the heir’s own personal assets if the assets of the estate are insufficient to discharge them.
This is therefore a significant legal act that the minor’s representative may not undertake freely.
Where the minor is represented by their parents
The parents must obtain the judge’s authorisation to accept the estate (Article 387-1, 5° of the French Civil Code).
In practice, the application is made by submitting a petition to the registry of the guardianship judge (juge des tutelles) for the child’s place of residence, using Cerfa form no. 15813*03.
Once authorisation has been obtained, the legal representative informs the notary.
Good to know: To enable the judge to reach a decision, an inventory of the deceased’s estate, together with supporting documents relating to the deceased’s debts (e.g. invoices), or a statement of liquidation prepared by a notary, must be enclosed with the application.
Where the minor is represented by a guardian
This is the case:
- where both parents are deceased or have been deprived of the exercise of parental authority;
- where the child has no legally established parentage;
- or where it appears that the parents are unable to administer the child’s property (Articles 390 and 391 of the French Civil Code).
The guardian must obtain the authorisation of the family council (conseil de famille) or, if no family council has been constituted, the judge (Article 507-1 of the French Civil Code).
However, if the assets of the estate are manifestly greater than its liabilities, the guardian may accept the estate without such authorisation. In that case, the guardian must first obtain a certificate to that effect from the notary responsible for administering the estate (Article 507-1 of the French Civil Code).
Good to know: Authorisation from the guardianship judge may replace that of the family council where the value of the property is less than €50,000 (Article 502, paragraph 2 of the French Civil Code and Article 4 of Decree no. 2008-1484 of 22 December 2008).
Renunciation of the estate
By renouncing an estate, the heir is not liable for the deceased’s debts; in return, the heir has no entitlement to the assets of the estate.
This option may therefore be detrimental to the minor where the estate has a positive net value.
Where the minor is represented by their parents
Authorisation from the guardianship judge is mandatory (Article 387-1, 4° of the French Civil Code).
In practice, the parents must submit an application to the guardianship judge to obtain approval (Cerfa form no. 1581103). Once authorisation has been obtained, they renounce the estate in accordance with the same formalities applicable to an adult, using Cerfa form no. 1583205, which must be submitted to the registry of the judicial court (tribunal judiciaire) for the place of the deceased’s last residence.
Where the minor is represented by a guardian
The guardian must obtain the authorisation of the family council or, if no family council has been constituted, the guardianship judge (Article 507-1, paragraph 2 of the French Civil Code). Once authorisation has been obtained, the formalities are the same as those to be completed by parents.
Good to know: If the two parents disagree as to which option should be exercised on behalf of their child, either parent may individually submit the relevant Cerfa form for acceptance or renunciation to the guardianship judge, who will make a decision on the basis of the circumstances of the case.
Revocation of renunciation
Both the legal representative and the guardian may revoke a renunciation where the conditions set out in Article 807 of the French Civil Code are met. Fresh authorisation from the judge or the family council will then be required.
If, in the meantime, the minor has reached the age of majority, they may revoke the renunciation themselves.
Acceptance up to the value of the net assets
In this case, the heir is liable for the deceased’s debts only up to the value of the assets inherited (Article 791 of the French Civil Code).
This limits the financial risks, as the heir is not required to pay the deceased’s debts from their own personal assets if the assets of the estate are insufficient.
As this option does not expose the minor to such financial risk, the requirements for exercising it are less restrictive.
Where the minor is represented by their parents
Either parent may complete the formalities independently, including where parental authority is exercised jointly by both parents (Cerfa form no. 15455*03).
Good to know: In the event of disagreement between the parents, the matter must be referred to the guardianship judge (Article 387 of the French Civil Code).
Conflict of interest between the minor and their representative
There may be circumstances in which the interests of the minor and those of their representative conflict, for example where both are heirs to the same estate and the minor’s entitlement is greater than that of the representative.
- Where the child is represented by their legal administrators: the judge appoints an administrateur ad hoc (an independent representative appointed for the specific purpose) to represent the minor in all matters relating to the administration of the estate, including the exercise of the inheritance option, liquidation and division of the estate (Article 383 of the French Civil Code).
- Where the minor is represented by a guardian: the option should then be exercised by the substitute guardian (subrogé tuteur) (Article 410, paragraph 1 of the French Civil Code).