Accepting, contesting or renouncing an inheritance
Last update
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
-
Luxembourg and Diekirch Bar
- Address:
- Luxembourg
-
Luxembourg and Diekirch Bar Diekirch Bar
- Address:
- B.P. 68, L-9202 Diekirch
- Email address:
- info.diekirch@barreau.lu
-
Luxembourg and Diekirch Bar Luxembourg Bar
- Address:
- 45, allée Scheffer L-2520 Luxembourg
- Phone:
- (+352) 46 72 72 1
- Email address:
- info@barreau.lu
- Website:
- https://www.barreau.lu/
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
BP 1004, L-1010 Luxembourg
- Phone:
- (+352) 247 80753
- Email address:
- lux.rc@en.etat.lu
- Website:
- https://pfi.public.lu
Open Ferme à 12h00
- Wednesday:
- 8h00 à 12h00, 14h00 à 16h00
- Thursday:
- 8h00 à 12h00, 14h00 à 16h00
- Friday:
- 8h00 à 12h00, 14h00 à 16h00
- Saturday:
- Closed
- Sunday:
- Closed
- Monday:
- 8h00 à 12h00, 14h00 à 16h00
- Tuesday:
- 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
BP 31, L-2010 Luxembourg
- 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
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
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
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
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
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
- Phone:
- (+352) 247 80337
- Email address:
- aed.lgu@en.etat.lu
- Website:
- https://pfi.public.lu
Closed ⋅ Opens à 8h30
- Wednesday:
- 8h30 à 12h00, 14h00 à 16h00
- Thursday:
- 8h30 à 12h00, 14h00 à 16h00
- Friday:
- 8h30 à 12h00, 14h00 à 16h00
- Saturday:
- Closed
- Sunday:
- Closed
- Monday:
- 8h30 à 12h00, 14h00 à 16h00
- Tuesday:
- 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
- Website:
- https://pfi.public.lu
-
Registration Duties, Estates and VAT Authority VAT department
- Address:
-
308, route d’Esch
L-1471
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
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
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
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
-
Luxembourg Inland Revenue (ACD)
- Address:
- 33, rue de Gasperich L-5826 Hesperange Luxembourg
Please click on the link above to find the competent department.
-
District Court
- Address:
- Luxembourg
-
District Court District Court Diekirch
- Address:
-
4, place Guillaume
L-9237
Diekirch
B.P. 164, L-9202 Diekirch
- Phone:
- (+352) 80 32 14 1
- Fax:
- (+352) 80 71 19 or (+352) 80 24 84
-
District Court Family court judges (JAF)
- Address:
-
4, place Guillaume
L-9237
Diekirch
B.P. 164, L-9202 Diekirch
- Phone:
- (+352) 80 32 14 22
- Phone:
- (+352) 80 32 14 49
-
District Court District Court Luxembourg
- Address:
-
Cité Judiciaire - Plateau du Saint-Esprit
L-2010
Luxembourg
B.P. 15
- Phone:
- (+352) 47 59 81 1
- Fax:
- (+352) 47 59 81 24 21
-
District Court Family court judges (JAF)
- Address:
-
35, rue de Bonnevoie
L-1260
Luxembourg
Cité judiciaire, Plateau du St-Esprit, L-2080 Luxembourg
- Phone:
- (+352) 247 32 231
- Phone:
- (+352) 247 32 697
- Phone:
- (+352) 247 32 692
- Phone:
- (+352) 247 32 656
- Phone:
- (+352) 247 32 665
- Phone:
- (+352) 247 32 685
- Phone:
- (+352) 247 32 352
- Phone:
- (+352) 247 32 638
- Phone:
- (+352) 247 32 336
- Phone:
- (+352) 247 32 315
- Phone:
- (+352) 247 32 637
- Phone:
- (+352) 247 32 257
Please note: any mail intended for the JAF department (Juges aux affaires familiales) of the Luxembourg District Court that is sent to an address other than the postal address listed above will be returned to the sender.
2 of 5 bodies shown
Related procedures and links
Links
Further information
sur le Portail Justice