Claiming a Succession
The law provides that successors can withdraw their renunciation of a succession. They retain their right to accept it for 10 years from the day that right arose, provided the succession has not been accepted by another. In such a case, the successor becomes an heir and takes the succession in its actual condition at that time and subject to the rights acquired by third persons in the property of the succession.
The successor can ask a notary to withdraw the renunciation by drafting a notarized act en minute that must be published in the register of personal and movable real rights. The renunciation can also be withdrawn by judicial declaration.
The heir must also complete form BD-81.10-V, Succession Claim. Note that other documents may be requested in certain circumstances.
A person who did know that he or she was a successor or has not made that fact known can also claim the succession within 10 years from the day his or her right arose. Once that period has expired, the person is deemed to have renounced the succession.
An heir who claims the succession before the end of the liquidation takes it in its actual condition.
If funds remain after the succession has been liquidated and all creditors reimbursed, the funds are remitted to the State (into the Generations Fund). However, any person who can prove that he or she is an heir within 10 years following the opening of the succession (or the day on which the person's right arose) can claim the balance of the succession.
Even though a share of an inheritance is not taxable, the interest it generates is. Heirs must therefore provide their social insurance numbers. Heirs will receive an RL slip and an information slip to use when filing their income tax return.
For any questions concerning family patrimony, contact your legal adviser or refer to the Ministère de la Justice website.