Where it goes wrong
Many people sign documents or withdraw money from the deceased's account without realising this counts as pure acceptance. From that moment you can no longer accept beneficially or renounce, and your own assets back any debts beyond the estate.
Acts that create pure acceptance
- dividing or taking personal items;
- withdrawing money or transferring balances to your own account;
- clearing the home for sale;
- putting subscriptions in your own name;
- signing a declaration before a bank or notary without reservation;
- filing a complete inheritance tax return without reservation.
Acts that do NOT create pure acceptance
- arranging and paying the funeral from the deceased's account (a recognised exception);
- securing the home;
- requesting bank statements and certificates;
- reporting the death to institutions;
- requesting a Centraal Testamentenregister extract.
So in the early weeks you can safely gather information without losing your rights.
How to protect yourself
If unsure about the deceased's financial position:
- Do not withdraw cash from the deceased's account for yourself;
- Do not divide personal items between heirs;
- Within a few weeks ask each bank for a tax certificate of balances;
- Build a simple estate inventory with assets and liabilities;
- Still in doubt? File a declaration of beneficial acceptance at the court registry. Read about beneficial acceptance.
What if debts surface later?
If you accepted purely and an unknown debt later surfaces (a forgotten Belgian account, a personal guarantee), you may in very limited cases be allowed to accept beneficially via a request to the cantonal judge. Do not count on it; the court is strict here.
Tip: a suspicion is enough
You do not need certainty. If you have reasonable suspicion that debts may exceed assets, choose beneficial acceptance from day one. The roughly 130 EUR court fee is negligible against the protection it provides.