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Article 800 of the French Civil Code

The 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…

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Article 801 of the French Civil Code

As long as the right to accept is not time-barred against him, the heir may revoke his acceptance up to the amount of the net assets by accepting purely and simply. This acceptance is retroactive to the day on which the succession was opened. Acceptance up to the net assets prevents any renunciation of the succession.

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Article 802 of the French Civil Code

Despite forfeiture or revocation of acceptance up to the amount of net assets, estate creditors and legatees of sums of money retain exclusive rights of pursuit over the assets mentioned in the first paragraph of Article 798.

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Article 804 of the French Civil Code

Renunciation of an inheritance cannot be presumed. To be enforceable against third parties, renunciation made by the universal heir or heir by universal title must be addressed to or filed with the court within whose jurisdiction the succession opened or made before a notary. Within one month of the renunciation, the notary who received it shall send a copy to the court within whose jurisdiction the succession opened.

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Article 805 of the French Civil Code

An heir who renounces is deemed never to have been an heir. Subject to the provisions of article 845, the renouncer’s share devolves to his representatives; failing this, it increases to his co-heirs; if he is alone, it devolves to the subsequent degree.

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Article 806 of the French Civil Code

The renouncing party is not liable for the payment of the debts and charges of the succession. However, he is liable in proportion to his means for the payment of the funeral expenses of the ascendant or descendant to whose succession he renounces.

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Article 807 of the French Civil Code

As long as prescription of the right to accept has not been acquired against him, the heir may revoke his renunciation by accepting the succession purely and simply, if it has not already been accepted by another heir or if the State has not already been sent into possession. Such acceptance is retroactive to the day on which the succession was opened, without, however, calling into question any rights that…

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Article 809 of the French Civil Code

The succession is vacant: 1° When no one appears to claim the succession and there is no known heir; 2° When all the known heirs have renounced the succession; 3° When, after the expiry of a period of six months since the opening of the succession, the known heirs have not opted, tacitly or expressly.

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