French Civil Code
In forceThe heir is responsible for administering the assets he receives in the succession. He keeps an account of his administration, of the debts he pays and of the acts that commit the property received or affect its value.
He is liable for serious faults in this administration.
He must present the account to any creditor of the succession who so requests and respond within two months to the summons, served by extrajudicial document, to reveal to him the whereabouts of the assets and rights collected in the succession that he has not disposed of or retained under the conditions provided for in Article 794.
An heir who has omitted, knowingly and in bad faith, to include in the inventory of the assets or liabilities of the succession, or who has not allocated to the payment of the creditors of the succession the value of the assets retained or the price of the assets disposed of, forfeits acceptance up to the amount of the net assets. He shall be deemed to have accepted purely and simply with effect from the opening of the succession.
