Waiver and acceptance of inheritance

The heirs have the right to waive or accept the inheritance. The waiver of inheritance refers to when the heir abdicates the assets that he would be entitled to receive. The waived assets return to the inheritance amount to be redistributed to the other heirs. The waiver must be expressed by public instrument or by judicial term; it is always the abdication of all assets and partial waiver is not allowed; the heir who resigns cannot choose a beneficiary for the assets he resigned, returning them to the amount of the inheritance. The acceptance of the inheritance, in turn, can be expressed, being made in writing; tacit, resulting from the practice of acts inherent to the condition of heir; or even presumed, when the heir does not manifest. Both acceptance and waiver are irrevocable and a tax will be charged on the inheritance named transmission tax causa mortis. The assignment of assets is also possible, in which the heir chooses the beneficiary of his share, and it may be another heir or not, as long as the right of preference to the coherent is respected. The assignment may be free of charge or for a consideration and the heir may partially or totally assign his share. The assistance of a lawyer in these cases is always recommended.