Beneficiaire aanvaarding
Acceptance under benefit of inventory
Acceptance under benefit of inventory is the acceptance of an inheritance subject to the preparation of an inventory of the estate, whereby the heir is not personally liable for debts exceeding the assets.
By accepting the inheritance with the benefit of inventory, the heir accepts the estate subject to the privilege of inventory. This means that the heir is liable for the debts of the estate only to the extent that such debts are covered by the assets.
This provision protects heirs against unexpected or substantial debts exceeding the value of the estate. Without acceptance with the benefit of inventory, an heir could be held personally liable with their own assets for all debts of the deceased.
In practice, acceptance with the benefit of inventory is frequently chosen where uncertainty exists as to the composition of the estate. The heir then arranges for an inventory of the estate to be drawn up by a notary, and the administration of the estate proceeds under the supervision of the court.
“The children have accepted their father's estate with the benefit of inventory in order to avoid becoming personally liable for any debts with their private assets.”
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