{"id":1767,"date":"2008-11-18T15:18:46","date_gmt":"2008-11-18T14:18:46","guid":{"rendered":"https:\/\/www.toutsurmesfinances.com\/patrimoine\/a\/l-inventaire"},"modified":"2025-09-05T16:48:14","modified_gmt":"2025-09-05T14:48:14","slug":"l-inventaire","status":"publish","type":"post","link":"https:\/\/www.toutsurmesfinances.com\/patrimoine\/a\/l-inventaire","title":{"rendered":"L’inventaire"},"content":{"rendered":"

Pour mettre en \u0153uvre cette derni\u00e8re option, l\u2019h\u00e9ritier doit en faire la d\u00e9claration au secr\u00e9tariat du greffe du tribunal de grande instance du lieu d’ouverture de la succession, soit lui-m\u00eame directement ou par l\u2019interm\u00e9diaire d\u2019un mandataire muni d’un pouvoir.<\/p>\n

S\u2019il accepte la succession \u00e0 concurrence de l\u2019actif net, l\u2019h\u00e9ritier ne pourra pas se voir r\u00e9clamer le paiement de dettes allant au-del\u00e0 du montant recueilli dans la succession. Mais cette d\u00e9cision entra\u00eene la r\u00e9alisation d\u2019un inventaire par un commissaire-priseur judiciaire, un huissier ou un notaire.<\/p>\n

<\/span>Que contient l’inventaire ?<\/strong><\/span><\/h2>\n

– la qualit\u00e9 des h\u00e9ritiers ;
\n– l\u2019analyse des titres de propri\u00e9t\u00e9 et des justificatifs ;
\n– la description et l\u2019estimation des \u00e9l\u00e9ments d\u2019actif et de passif.<\/p>\n

<\/span>Quand faut-il r\u00e9aliser un inventaire ?<\/strong><\/span><\/h2>\n

– quand le passif risque de d\u00e9passer l\u2019actif et que l\u2019h\u00e9ritier accepte la succession \u00e0 concurrence de l\u2019actif ;
\n– pour permettre \u00e0 l\u2019\u00e9poux commun en biens de n\u2019\u00eatre tenu que de la moiti\u00e9 des dettes que son conjoint a pu faire seul;
\n– en pr\u00e9sence d\u2019h\u00e9ritiers mineurs ou incapables. L\u2019absence d\u2019inventaire fait perdre \u00e0 l\u2019administrateur l\u00e9gal (parent) ou au tuteur, la jouissance des biens du mineur\u00a0 ;
\n– en cas de legs en usufruit, sauf si le d\u00e9funt a dispens\u00e9 le l\u00e9gataire de cette obligation ;
\n– pour estimer le mobilier \u00e0 sa valeur r\u00e9elle dans le cadre d\u2019une d\u00e9claration fiscale de succession.<\/p>\n

<\/span>Quel d\u00e9lai pour effectuer l\u2019inventaire ?<\/strong><\/span><\/h2>\n

Lorsqu\u2019un h\u00e9ritier accepte la succession \u00e0 concurrence de l\u2019actif, l\u2019inventaire doit \u00eatre \u00e9tabli dans les deux mois \u00e0 compter de la d\u00e9claration d\u2019option (sauf prorogation de ce d\u00e9lai par le juge). Si ce d\u00e9lai n\u2019est pas respect\u00e9, l\u2019h\u00e9ritier est consid\u00e9r\u00e9 comme ayant accept\u00e9 la succession purement et simplement.<\/p>\n

Attention : l\u2019inventaire \u00e9tabli dans cette hypoth\u00e8se est soumis \u00e0 publication, ce qui entra\u00eene des frais. Les cr\u00e9anciers successoraux et les l\u00e9gataires de sommes d\u2019argent peuvent le consulter et en obtenir une copie. Le document de cl\u00f4ture de l\u2019inventaire int\u00e8gre le serment fait par les h\u00e9ritiers que l\u2019ensemble des biens d\u00e9pendant de la succession figurent bien dans l\u2019inventaire et qu\u2019aucun bien n\u2019a \u00e9t\u00e9 omis ou d\u00e9tourn\u00e9. Cette cl\u00f4ture est obligatoire et doit intervenir dans les cinq ans \u00e0 compter du d\u00e9c\u00e8s.<\/p>\n

>> Discutez-en sur nos forums<\/strong><\/a>\u00a0– inscription gratuite <\/strong>(cliquez ici<\/strong><\/a>)<\/p>\n","protected":false},"excerpt":{"rendered":"

Dans toute succession, chaque h\u00e9ritier a la possibilit\u00e9 de la refuser, de l\u2019accepter totalement ou bien de l\u2019accepter \u00e0 concurrence de l\u2019actif si les dettes connues ou suppos\u00e9es risquent de d\u00e9passer les avoirs laiss\u00e9s par le d\u00e9funt. .<\/p>\n","protected":false},"author":13709,"featured_media":22473,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[28],"tags":[],"class_list":["post-1767","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-transmission"],"acf":[],"yoast_head":"\nH\u00e9ritiers : pourquoi r\u00e9aliser un inventaire judiciaire en succession<\/title>\n<meta name=\"description\" content=\"L\u2019inventaire patrimonial : pourquoi dresser un inventaire de votre patrimoine (biens et dettes) en cas de succession.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, 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