Accepting, contesting or renouncing an inheritance

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A person's estate passes when they die, or when it is impossible to know, due to a prolonged absence, whether they are alive or dead. By the commencement of the probate proceeding, all of the deceased's possessions are passed to their heirs. However, the heirs are not necessarily obliged to accept the inheritance.

The heirs have a number of different options regarding an inheritance to which they are entitled. Indeed, they may:

  • accept the inheritance with an inventory;
  • simply accept the inheritance;
  • renounce the inheritance;
  • contest an inheritance.

Who is concerned

Renunciation of an inheritance: any of the deceased's heirs.

Contesting an inheritance: any legal heir, whether they can be disinherited or not.

How to proceed

Accepting an inheritance with an inventory

This option is for hesitant heirs, who are unsure whether they should accept or renounce the inheritance. Indeed, it is possible that the debt attached to an inheritance may outweigh the assets, in which case it is obviously in the heir's interest not to accept the inheritance, or else run the risk of having to personally settle the deceased’s outstanding debts.

It may also be that the heir does not yet have all the necessary elements to allow them to make an informed decision (e.g., the deceased's accounts to evaluate the assets and debts attached to the inheritance).

The advantage for heirs accepting an inheritance with an inventory is that they are only obliged to pay the outstanding debts up to the value of the inherited assets.

Heirs wishing to accept their inheritance with an inventory must file a declaration with the clerk of the court in the district court (of Luxembourg City or Diekirch) in whose jurisdiction the inheritance proceedings were initiated. Such a declaration is not necessary when the heirs are minors or adults without legal capacity. However, such heirs must file a declaration with the clerk of the court once their incapacity has been remedied, or when they reach the age of majority, so as not to lose the benefit of acceptance with an inventory.

The time limit within which this right can be exercised is 3 months plus 40 days from the day of the deceased's death (3 months for the inventory to be drawn up and 40 days for the heir to reflect on its content).

Acceptance of an inheritance

Acceptance may be given expressly. In that case, it must be written (a simple letter or authenticated deed) and addressed to an heir, a creditor or an authority, i.e., the Registration Duties, Estates and VAT Authority or the Luxembourg Inland Revenue.

The acceptance may also be tacit when the heir begins proceedings for the disposal (selling or exchanging an asset), conservation (preserving the state or value of the assets) or administration or use (managing a company or renting a building) of the assets in the inheritance.

Renouncing an inheritance

An inheritance is considered to be renounced when an heir, without any other benefit to counter, gives up all their successional rights to all of their co-inheritors.

In order to be valid, the renunciation must be filed with the clerk of the court in the district court in whose jurisdiction the inheritance proceedings were begun (as above in the case of acceptance with an inventory).

If they renounce the inheritance, the heir no longer has any rights to the inheritance, nor obligations to the deceased's creditors. Their part is distributed between the other inheritors.

Contesting an inheritance

Some people are protected by law and are entitled to a portion of the estate, of which they cannot be deprived. That portion is called the 'hereditary reserve' (réserve héréditaire) and depends on the number of children the deceased is leaving behind. For example, if the deceased has 2 children, the hereditary reserve is 2/3 for both children. The remaining 1/3 of the assets constitutes the disposable part, and may be distributed by the deceased in their will as they see fit.

When a legally protected heir has been stripped of their reserve, either in full or in part, owing to provisions in the deceased's will or donations made prior to their death, the heir may contest the inheritance legally, through the civil courts. In that case, they must be represented by a lawyer.

In this regard, there are 2 actions which must be carried out:

  • establish a report of donations to determine the exact state of the deceased's estate as it was before the deceased distributed any of their assets to their heirs or to third parties;
  • apply for a reduction in the donations in proportion to the amount by which they exceed the disposable portion.

The judicial action must encompass all recipients of the donations made by the deceased. The duration of such proceedings lasts between a year and a year and a half. If the legally protected heirs win the court case, the donations will be reduced accordingly.

If, after the death, the legally protected heirs do not claim their reserves, then the donations remain valid.

The legally protected heirs may also dispute the validity of a will that does not satisfy the legal conditions of validity. In most cases, the heirs question the deceased's mental health at the time of writing of the will. The heirs may contest a will before the district court in the place where the inheritance proceeding were begun, with the presence of a lawyer.

Who to contact

2 of 3 bodies shown

  • Registration Duties, Estates and VAT Authority

    Address:
    1-3, Avenue Guillaume L-1651 Luxembourg Luxembourg
    BP 31, L-2010 Luxembourg
    Phone:
    (+352) 247 80800
    Fax:
    (+352) 247 90400
    Email address:
    info@aed.public.lu
    Website:
    https://pfi.public.lu

  • Registration Duties, Estates and VAT Authority Central Revenue Office

    Address:
    308, route d'Esch L-1471 Luxembourg Luxembourg
    BP 1004, L-1010 Luxembourg
    Phone:
    (+352) 247 80753
    Email address:
    lux.rc@en.etat.lu
    Website:
    https://pfi.public.lu
    Closed ⋅ Opens Monday à 8h00
    Saturday:
    Closed
    Sunday:
    Closed
    Monday:
    8h00 à 12h00, 14h00 à 16h00
    Tuesday:
    8h00 à 12h00, 14h00 à 16h00
    Wednesday:
    8h00 à 12h00, 14h00 à 16h00
    Thursday:
    8h00 à 12h00, 14h00 à 16h00
    Friday:
    8h00 à 12h00, 14h00 à 16h00
    From 08.00 to 12.00 and from 14.00 to 16.00

  • Registration Duties, Estates and VAT Authority Wills service

    Address:
    1-3, avenue Guillaume L-1651 Luxembourg Luxembourg
    BP 31, L-2010 Luxembourg
    Phone:
    (+352) 247 80475 ou (+352) 247 80473
    Fax:
    (+352) 247 90400
    Email address:
    info@aed.public.lu
    Website:
    https://pfi.public.lu

  • Registration Duties, Estates and VAT Authority Fines and Collection Office

    Address:
    308, route d'Esch L-1471 Luxembourg Luxembourg
    BP 1004, L-1010 Luxembourg
    Phone:
    (+352) 247 80910
    Email address:
    lux.ar@en.etat.lu
    Website:
    https://pfi.public.lu

  • Registration Duties, Estates and VAT Authority Luxembourg Civil Registry Office 2

    Address:
    308, route d’Esch L-1471 Luxembourg Luxembourg
    BP 31, L-2010 Luxembourg
    Phone:
    (+352) 247 80926
    Email address:
    lux.ac2@en.etat.lu
    Website:
    https://pfi.public.lu

  • Registration Duties, Estates and VAT Authority Civil Registry Office Grevenmacher

    Address:
    Schiltzeplaz (Hôtel des Postes) L-6774 Grevenmacher Luxembourg
    Postfach 22 / L-6701 Grevenmacher
    Phone:
    (+352) 247 80585
    Email address:
    grevenmacher@en.etat.lu
    Website:
    https://pfi.public.lu

  • Registration Duties, Estates and VAT Authority Civil Registry Office Diekirch

    Address:
    Place Guillaume (Hôtel des Postes) L-9237 Diekirch Luxembourg
    BP 174, L-9202 Diekirch
    Phone:
    (+352) 247 80810
    Email address:
    diek.ac@en.etat.lu
    Website:
    https://pfi.public.lu

  • Registration Duties, Estates and VAT Authority Civil Registry Office Esch-sur-Alzette

    Address:
    33-35, rue Zénon Bernard L-4031 Esch-sur-Alzette Luxembourg
    BP 244, L-4003 Esch-sur-Alzette
    Email address:
    esch.ac@en.etat.lu
    Website:
    https://pfi.public.lu

  • Registration Duties, Estates and VAT Authority Luxembourg Guichet Unique

    Address:
    308, route d’Esch L-1471 Luxembourg Luxembourg
    Phone:
    (+352) 247 80337
    Email address:
    aed.lgu@en.etat.lu
    Website:
    https://pfi.public.lu
    Closed ⋅ Opens Monday à 8h30
    Saturday:
    Closed
    Sunday:
    Closed
    Monday:
    8h30 à 12h00, 14h00 à 16h00
    Tuesday:
    8h30 à 12h00, 14h00 à 16h00
    Wednesday:
    8h30 à 12h00, 14h00 à 16h00
    Thursday:
    8h30 à 12h00, 14h00 à 16h00
    Friday:
    8h30 à 12h00, 14h00 à 16h00
    From 08.30 to 12.00 and from 14.00 to 16.00

  • Registration Duties, Estates and VAT Authority Registration, Inheritance, Mortgages

    Address:
    308, route d’Esch L-1471 Luxembourg Luxembourg
    Website:
    https://pfi.public.lu

  • Registration Duties, Estates and VAT Authority VAT department

    Address:
    308, route d’Esch L-1471 Luxembourg Luxembourg
    BP 31, L-2010 Luxembourg
    Website:
    https://pfi.public.lu

  • Registration Duties, Estates and VAT Authority Department for office management and operation

    Address:
    1-3, avenue Guillaume L-1651 Luxembourg Luxembourg
    BP 31, L-2010 Luxembourg
    Phone:
    (+352) 247 80800
    Email address:
    remboursement.transport@en.etat.lu
    Website:
    https://pfi.public.lu

  • Registration Duties, Estates and VAT Authority Reporting

    Address:
    1-3, avenue Guillaume L-1651 Luxembourg Luxembourg
    BP 31, L-2010 Luxembourg
    Phone:
    (+352) 247 80385
    Email address:
    AED.Alerte@en.etat.lu
    Website:
    https://pfi.public.lu

  • Registration Duties, Estates and VAT Authority Registration Duties, Estates and VAT Authority

    Address:
    1-3, avenue Guillaume L-1651 Luxembourg Luxembourg
    BP 31, L-2010 Luxembourg
    Phone:
    (+352) 247 80800
    Fax:
    (+352) 247 90400
    Email address:
    info@pfi.public.lu
    Website:
    https://pfi.public.lu

2 of 14 bodies shown

2 of 3 bodies shown

Related procedures and links

Links

Further information

Succession

sur le Portail Justice

Legal references

Code civil - Livre III, Titre I (articles 774 et suivants / articles 843 et suivants)

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