Cass. civ., Section Unite, Judgment no. 31310/2024: The Importance of Acceptance with Benefit of Inventory for Minors

Judgment no. 31310 of 2024 by the United Sections of the Court of Cassation addresses a crucial issue concerning the acceptance of inheritance by minors. Specifically, it clarifies that, even in the absence of an inventory, the minor acquires the status of heir when their legal representative accepts the inheritance with benefit of inventory, thereby precluding the possibility of a subsequent renunciation.

Regulatory and Jurisprudential Context

According to Article 471 of the Civil Code, the acceptance of inheritance by minors must be done with benefit of inventory, which serves to protect the minor's assets from any debts of the deceased. The central issue analyzed in the judgment concerns the possibility for the minor to renounce the inheritance, once they reach the age of majority, if the legal representative has not drawn up the inventory.

The declaration of acceptance of inheritance with benefit of inventory made by the minor's legal representative, even if not followed by the drawing up of the inventory, causes the minor to acquire the status of heir.

The Court, referring to previous case law, clarifies that acceptance, even without an inventory, is sufficient to attribute the status of heir to the minor, thus denying the possibility of subsequent renunciation. In fact, Article 489 of the Civil Code establishes that minors do not lose the benefit of inventory until one year after reaching the age of majority, allowing them to complete the necessary procedures.

Practical Implications of the Judgment

The decision has significant practical repercussions for the management of successions involving minors. Among the key points, the following are highlighted:

• Acceptance with benefit of inventory is the only permitted method for minors.
• The legal representative cannot renounce on behalf of the minor, who retains their position as heir.
• The deadline for drawing up the inventory is extended up to one year after reaching the age of majority.

These provisions are fundamental to ensuring adequate protection of minors' assets, preventing them from being in a vulnerable position due to inheritance debts.

Conclusions

Judgment no. 31310/2024 by the United Sections of the Court of Cassation represents an important step forward in the protection of minors' inheritance rights. It clarifies that the acceptance of inheritance, even if not followed by the drawing up of the inventory, confers the status of heir upon the minor, thus ensuring protection against financial risks arising from inheritance debts. It is essential for lawyers and representatives of minors to be aware of these provisions to correctly manage successions and protect the interests of the minors involved.