Defining the legal nature of accepting an inheritance is significant not only theoretically, but also practically, since the exercise of citizens' right to inheritance depends on it. The author concludes that the approach chosen by the legislator to accepting an inheritance as a transaction, firstly, corresponds to the national legal tradition, and secondly, meets the principle of voluntary exercise of rights by heirs. At the same time, the analysis of law enforcement practice reveals, in some cases, misinterpretation of norms, in others — insufficiently considered regulation, which primarily requires adjustment of notarial practice, and for cases of accepting inheritance by minors and legally incapacitated persons — a legislative solution.