To refuse an inheritance in Louisiana, a renunciation must be express, in writing, unconditional, and filed with the succession court — the renouncing heir is then treated as having predeceased the decedent, and the property passes to the next intestate heir or alternate beneficiary under the will. A renunciation cannot be partial or conditioned on the property going to a specific person; any attempt to direct where the asset goes converts the renunciation into an acceptance.
Common Reasons for Disclaiming an Inheritance
Often, people decide to refuse acceptance of a gift in a will or an intestate inheritance for:
- Personal reasons. Personal relationships are complicated. You may have been estranged from the person whose property you stand to inherit. You may not want to accept any money or property from a specific person, and you have the right to renounce the gift for any reason or no reason at all.
- Financial reasons. You may not want to take on the tax implications of the gift. If you decline or disclaim your inheritance, you never own the property and won’t be responsible for any taxes associated with it. You must renounce your inheritance in a specific way to avoid tax implications, however. For example, your renunciation must be irrevocable, done in writing, and you must not have any say in who becomes the beneficiary.
While Louisiana inheritance renunciations often happen for these reasons, you don’t need to articulate a specific reason for your rejection. If you don’t want the gift, you have the right to refuse it.
How to Refuse an Inheritance in Louisiana
If you do nothing, the court will assume that you accept the property during the succession process. Accordingly, you must follow Louisiana law to refuse your inheritance.
Specifically, you must expressly renounce the inheritance in writing. Louisiana law used to require that the renunciation be done before a notary and two witnesses. While this is no longer necessary, you may discuss whether these formalities are advisable with a succession attorney.
You do not get to direct where the property goes after you refuse it. For example, if you want to ensure that the property goes to your children, you must accept the property and gift it to your children.
Once you renounce your inheritance, the property passes as if you had predeceased the decedent. For intestate estates, the property will pass to the next heir according to the intestacy laws. If the decedent leaves a will, the property will pass according to the terms of the will.
Now Is the Time to Talk to a Louisiana Succession Lawyer
Refusing a gift may have unintended consequences. For example, if a gift is left to you and your siblings and you renounce it, you may think the matter is over. However, if one of your siblings also renounces the inheritance, that property may come back to you.
Sometimes, it may be more beneficial to accept the inheritance. You may decide to keep the property, gift the property to your children, donate the property to a favorite charity, or dispose of the property another way. If you do decide that it is in your best interests to refuse the inheritance, you must do so in a legally binding way that avoids any potential complications.
Our experienced Louisiana succession lawyers are here to help you with all of your probate needs. Each year, we help hundreds of families throughout the state of Louisiana achieve their goals. We can thoroughly review your situation and discuss all of your legal options to meet your intended outcomes.
Contact us today to learn more about how to achieve your goals if you wish to refuse an intestate or testamentary inheritance in Louisiana.
Why Would Someone Renounce an Inheritance in Louisiana?
The idea of refusing money or property sounds counterintuitive — but there are legitimate strategic and personal reasons to renounce an inheritance, and in some situations it is clearly the right financial decision:
- The estate is insolvent or burdened with debt. If the decedent’s debts exceed the value of the estate, accepting the inheritance could expose you to those debts (depending on how you accept). See our guide to Louisiana succession debts for a full breakdown of creditor priority and heir liability. Renouncing protects you from inheriting liabilities along with assets. Creditors of the estate cannot pursue a renouncing heir for the estate’s debts.
- Tax planning. Accepting an inheritance and then gifting it to your children is a taxable transfer. Renouncing so that the inheritance passes directly to your children (the next heir in line — see our guide to who inherits under Louisiana law) may avoid a layer of gift or estate tax depending on the circumstances. Louisiana has no state inheritance tax, but federal rules may apply to larger estates. This strategy should only be used after consulting a tax attorney.
- You want the assets to go to someone else directly. If you are financially comfortable and your child would benefit more from the inheritance, renouncing directs the assets to the next heir without passing through your estate first.
- Medicaid planning. Accepting an inheritance could disqualify you from Medicaid benefits if it pushes your assets above the eligibility threshold. Renouncing can preserve eligibility — though Medicaid rules are complex and state-specific, and this strategy requires careful legal analysis.
- Damaged family relationships. Some heirs simply do not want to participate in a succession involving a difficult family dynamic, and renouncing allows them to step aside cleanly.
How to Formally Renounce an Inheritance in Louisiana
Renunciation of an inheritance is not simply saying “I don’t want it” — it requires a formal legal act to be effective. An informal refusal has no legal effect; you remain an heir until you properly renounce.
Formal requirements under Louisiana law: Under La. C.C. art. 963 and related provisions, renunciation of a succession must be:
- In writing. An oral renunciation has no legal effect in Louisiana.
- Filed in the succession record. The written renunciation must be filed in the succession proceeding pending in the district court where the succession is being administered.
- Signed before a notary and two witnesses, or filed in the succession record. The specific formalities may vary depending on whether the succession is formally opened; an attorney should ensure the renunciation meets current requirements.
- Unconditional and irrevocable. Once properly filed, a renunciation cannot be undone. You cannot renounce and then change your mind if, for example, the estate turns out to be more valuable than expected.
Timing: Louisiana law requires renunciation to be made within a certain period. The general rule is that an heir has 30 years to accept or renounce a succession (La. C.C. art. 935), but creditors of an heir who has not accepted may petition the court to accept on the heir’s behalf if the heir’s failure to accept prejudices the creditors. Practically, renunciation is best done promptly during the succession proceeding — and certainly before you begin exercising any rights over the inherited property, since doing so can constitute acceptance that bars renunciation.
What Happens to Your Share After You Renounce?
When you renounce an inheritance, your share passes to those who would have inherited if you had predeceased the decedent. The specific result depends on whether you are renouncing a testate (will-based) or intestate (no-will) succession:
- Renouncing a bequest under a will: When a specific legatee renounces a bequest, the bequest lapses and generally passes to the residuary estate (whoever is named as the residuary legatee). If there is no residuary legatee, the lapsed bequest passes under intestate succession rules.
- Renouncing an intestate share: If you are an intestate heir and you renounce, your share passes to your own descendants by representation (your children “step into your shoes”). If you have no descendants, your share accrues to the other co-heirs at the same level.
- Cannot direct where your share goes: Critically, you cannot renounce in favor of a specific person. A renunciation is unconditional — you give up the entire share, and Louisiana’s succession rules determine who receives it next. If you want to direct assets to a specific person, the proper mechanism is to accept the inheritance and then make a gift (though this has its own tax and legal implications).
Before renouncing any inheritance, consult with a Louisiana succession attorney and, if tax implications are significant, a tax advisor. The decision is irreversible and the downstream consequences — for your heirs, your Medicaid eligibility, and your creditors — can be substantial.