The liquidator refuses to account — what can I do?

What the liquidator actually owes you

The inventory comes first: the liquidator is bound to make one (article 794). It lists the estate's property and debts, and heirs are entitled to see it. Without an inventory, nobody can assess whether what follows is correct.

The annual account is due when liquidation stretches beyond a year. Many liquidators do not know this obligation exists — not from bad faith, but from not knowing.

The final account determines the net assets or the deficit of the estate (article 820). It lists debts and legacies left unpaid and how each is to be settled. Only once it is accepted is the liquidator discharged and the property delivered to the heirs (article 822).

Start with a written request

A call or a text is not enough, for the same reason as everywhere else: it proves nothing. A dated letter or email fixes the moment from which the liquidator stopped responding.

A useful request is specific. Rather than "I want accounts", list what you are asking for: the inventory, the estate account statements, property sold and at what price, fees paid, and the current state of the partition. Allow a reasonable time — thirty days is common — and say what you will do failing that.

In a meaningful number of files, that letter alone is enough. It turns a family conversation into a formal demand, and the liquidator understands the register has changed.

If the silence continues

A court can compel a liquidator to account. It is a relatively contained application: you are not attacking the will or the partition, you are demanding information you are entitled to.

A liquidator with nothing to hide has every reason to comply, and many do as soon as proceedings are filed. One who persists in silence says a great deal, and courts notice.

Replacing the liquidator

The Code is more accessible here than people expect: any interested person may ask the court to replace a liquidator who is unable to perform the office, who neglects their duties or who fails to meet their obligations (article 791). The liquidator continues in office during the proceedings, unless the court appoints a provisional liquidator.

A liquidator who pays themselves fees while never producing an account, or who sells estate property to a relative at a price they cannot explain, is in that territory.

Replacement delays liquidation and adds cost. It is worth reaching after the earlier steps have been tried — except where the estate is actively being dissipated.

When slowness is not a fault

Not every stalled liquidation hides a problem. A property that is hard to sell, an unresolved tax debt, an heir who cannot be found, or a pending tax return can each explain months of delay.

The difference is communication. A liquidator who explains where things stand is acting normally, even if it is slow. One who has stopped replying is a problem, even where the estate is simple.

A liquidation silent for more than a year is worth examining.