It is primarily a transitional tool for identifying those entitled to an inheritance when they have not yet necessarily decided whether to accept or renounce it.
Its usefulness depends in particular on the nature of the
succession, the complexity of the inheritance process, the requirements of the
institutions concerned as well as the steps that must be taken
before the liquidator accepts his position or when no liquidator has
yet been appointed.
The necessity or usefulness of a declaration of heirs therefore depends on the specific circumstances of each succession and the requirements of the institutions or bodies with which procedures must be carried out.