Key Points
Every heir has three options (C. civ. Art. 768): accept purely and simply (full liability for debts), accept à concurrence de l'actif net (liability capped at inherited assets), or renounce.
The option may be exercised at any time within ten years of the opening of the succession (C. civ. Art. 771). Failure to act within ten years constitutes deemed renunciation.
Acceptance pure et simple may be express or tacit. Certain acts constitute tacit acceptance as a matter of law (C. civ. Art. 782). Conservatory acts do not constitute acceptance (C. civ. Art. 784).
Acceptance à concurrence de l'actif net (formerly bénéfice d'inventaire) requires a declaration at the greffe and a complete inventory within two months — failure converts the acceptance to pure and simple (C. civ. Art. 788, 790, 800).
Renunciation requires a declaration at the greffe (C. civ. Art. 804) and treats the heir as never having existed. Their share accrues to co-heirs; their children may represent them.
An heir's creditors may obtain court authorisation to accept a succession in the heir's name where the heir has renounced to their prejudice (C. civ. Art. 779).

Three Choices, One Irrevocable Election

At the moment a succession opens, each heir becomes the holder of an option: they may accept the succession purely and simply, accept it subject to a cap on their liability, or renounce it entirely. This option is a personal right that cannot be waived in advance; it arises only once the succession has opened (C. civ. Art. 768). The election is irrevocable once made, subject only to narrow exceptions for acceptance induced by fraud or duress. An heir who has accepted purely and simply cannot later invoke the capped-liability regime; an heir who has renounced cannot later reconsider unless the succession has not been accepted by any other heir or the State (C. civ. Art. 807).

Option 1
Acceptation Pure et Simple

Effect: The heir inherits all assets and assumes all debts, including debts exceeding the value of the assets inherited.

Risk: Personal patrimony exposed to succession creditors for debts above the net estate value.

Form: Express (written) or tacit (by conduct implying acceptance).

When sensible: Where the estate is clearly solvent and the heir knows the full picture.

Option 2
Acceptation à Concurrence de l'Actif Net

Effect: The heir inherits the assets but liability for debts is capped at the value of the inherited assets. Personal wealth is protected.

Risk: Requires strict procedural compliance; failure may convert to pure acceptance.

Form: Declaration at the greffe du tribunal judiciaire + complete inventory within 2 months.

When sensible: Where debts are uncertain or possibly exceed assets; blended estates with unknown liabilities.

Option 3
Renonciation

Effect: The heir is treated as never having been an heir. Share accrues to co-heirs or passes to the next degree. No assets received; no debts assumed.

Risk: Irrevocable (subject to narrow exceptions). Children may inherit by representation in the renouncing heir's place.

Form: Declaration at the greffe du tribunal judiciaire of the place where the succession opened.

When sensible: Where debts clearly exceed assets; where the heir prefers their children to inherit directly.

Time Limits for the Option

An heir has ten years from the opening of the succession (the date of death) within which to exercise the option (C. civ. Art. 771). Failure to act within ten years constitutes deemed renunciation by operation of law. Before the ten-year period expires, any interested party may summon an heir who has not yet opted to make a decision within a period of not less than two months (C. civ. Art. 772). If the heir fails to respond within the set period, they are deemed to have accepted purely and simply.

During the period of reflection, the heir may perform conservatory acts to preserve the estate without this being treated as tacit acceptance (C. civ. Art. 784). Conservatory acts include paying urgent debts, continuing insurance policies, and collecting rents. They do not include acts that imply ownership, such as selling estate assets or paying the deceased's personal debts.

Acceptance Pure et Simple

Pure acceptance merges the succession into the heir's personal patrimony: the heir receives the assets but also assumes the debts personally and without limit. If the debts of the succession exceed its assets, the heir is liable for the excess from their own personal wealth.

Express and tacit acceptance

Acceptance may be express — a written declaration — or tacit. Tacit acceptance arises from any act that implies the will to accept and that only a person in the capacity of heir would have the right to perform (C. civ. Art. 782). The law specifies certain acts that necessarily constitute tacit acceptance: alienating, donating or pledging estate assets; renouncing a right that belongs to the succession in favour of certain co-heirs; mixing succession assets with personal assets in a way that implies acceptance. Certain acts expressly do not constitute tacit acceptance: accepting the deceased's housing right for one year; obtaining an acte de notoriété; acting as executor; paying funeral expenses; and preserving perishable estate assets (C. civ. Art. 784).

Once an heir has accepted purely and simply, succession creditors may pursue them for the full amount of the succession debts without limit. The heir's personal creditors and the succession creditors compete for the same patrimony.

Acceptance à Concurrence de l'Actif Net

The acceptance à concurrence de l'actif net (formerly known as the bénéfice d'inventaire) protects the heir's personal assets from the succession's debts. The heir accepts the inheritance but their liability is strictly limited to the value of the assets they actually receive.

Procedure

This form of acceptance requires two steps. First, the heir must make a declaration at the greffe of the tribunal judiciaire of the place where the succession opened (C. civ. Art. 788). The declaration is publicised. Second, within two months of the declaration (extendable by the court), the heir must file a complete inventory of the succession assets and liabilities, drawn up by a notary or court-appointed officer (C. civ. Art. 790). Failure to file the inventory within the prescribed period converts the acceptance to pure and simple acceptance (C. civ. Art. 800). Omitting an asset from the inventory knowingly, or disposing of estate assets without authorisation, also triggers conversion.

Management obligations

An heir who has accepted à concurrence de l'actif net must administer the succession as a cautious manager until it is fully liquidated (C. civ. Art. 800). They may sell movable assets but must obtain court authorisation to sell immovable assets. Succession creditors are paid in order from the estate assets; if the assets are insufficient, later creditors receive nothing — and the heir bears no personal liability for the shortfall.

When to Choose Acceptance à Concurrence de l'Actif Net

This option is particularly valuable where the estate contains uncertain or contingent liabilities (pending litigation, guarantee obligations, professional debts), where the heir is unaware of the full extent of the deceased's debts, or where the estate is likely to be insolvent. For international heirs unfamiliar with the deceased's affairs, this option is often the prudent default.

Renunciation

Renunciation requires a declaration at the greffe of the tribunal judiciaire of the place where the succession opened (C. civ. Art. 804). It cannot be made by proxy without a specific mandate for this purpose, and cannot be tacit. A renouncing heir is treated as never having been an heir: they receive no assets and assume no debts, with the limited exception of funeral expenses where the estate is insufficient (C. civ. Art. 806). The renouncing heir's share accrues to their co-heirs at the same degree. Their children may inherit by representation in their place for successions opened since 1 January 2007.

Renunciation is irrevocable, with one exception: where no co-heir has yet accepted and the State has not been put in possession, the renouncing heir may retract within ten years of the opening of the succession if no other person has in the meantime accepted (C. civ. Art. 807).

Creditors and the Option

Where an heir renounces to the prejudice of their personal creditors — to avoid assets coming into their patrimony that would be seized by creditors — those creditors may apply to the court for authorisation to accept the succession in the heir's name, to the extent necessary to satisfy their claims (C. civ. Art. 779). This does not make the creditors heirs; it merely allows them to reach the succession assets that would otherwise have been lost through the renunciation. The right is subject to the condition that the renunciation causes them actual prejudice and is exercised to the extent of the creditors' claims, not for the full succession.

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Saisine: Automatic Vesting at Death

French law vests the succession immediately in the heirs at the moment of death (saisine héréditaire), without any formality. The heirs are legally the owners of the estate assets from the instant of death, before the option is exercised. The option is retrospective: acceptance confirms ownership from death; renunciation is treated as if ownership never vested. During the period of reflection, the heir who has not yet exercised the option holds the assets in a provisional capacity and must avoid acts inconsistent with the option they ultimately choose.

Facing a French Succession Decision?

Our guides cover the option successorale, including the risk assessment of acceptance in insolvent or uncertain estates and the procedural steps required for acceptance à concurrence de l'actif net.

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This article is provided for general informational purposes only and does not constitute legal advice. French succession law is complex and time-sensitive: the option successorale is subject to strict deadlines that vary depending on individual circumstances. Readers should consult a qualified French lawyer as soon as possible after a death in France.