What is the revenue and expenditure account as part of a protection measure (guardianship, trusteeship...)?

Verified 14 August 2026 - Public Service / (Prime Minister)

The revenue and expenditure account is a document that traces the financial operations (expenses, revenues...) that were made as part of a protective measure. Every year, the person responsible for carrying out the measure shall draw up this revenue and expenditure account for the protected person, unless the judge waives it. The revenue and expenditure account allows transparent and precise monitoring of the management carried out by the person responsible for carrying out the measure.

Every year, persons carrying out the following measures must draw up a revenue and expenditure account:

Please note

The curator designated in the simple curatorship does not have the obligation to establish a revenue and expenditure account, nor does the person designated in thefamily empowerment.

There are cases of exemption of establishment revenue and expenditure account and exemption cases control system the revenue and expenditure account.

Establishment waiver

The judge may exempt the person exercising the protection measure from establishing a revenue and expenditure account. In this case, the exemption is expressly indicated in the judgment.

This exemption is possible only when the protection measure is entrusted to a relative of the protected person.

Professionals (legal representatives for the protection of adults) may under no circumstances be exempted from drawing up a revenue and expenditure account.

The judge may decide to waive this on the basis of low value of income or wealth of the protected person and his situation.

Please note

The judge may always, if he deems it necessary, request any document concerning the protected person's assets or ask the person responsible for the measure to declare any substantial change in the protected person's assets.

Exemption from control

In case of modest income or low wealth, the judge may exempt the person responsible for exercising the measure from submitting a revenue and expenditure account to a control.

The revenue and expenditure account shall include the following:

  • Detailed income, expenses and investments
  • Status of changes to the protected person's assets (sale of property, unlocking a life insurance contract...))
  • Proof of sound management of funds (bank statements, invoices...).)

Please note

The person responsible for exercising the measure shall have the right to obtain an annual statement of his accounts from the institutions with which one or more accounts are opened in the name of the protected adult, without the possibility of professional secrecy or banking secrecy being invoked against it.

You can use the following template:

Revenue and expenditure account template

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General scenario

The person responsible for the measurement must transmit the revenue and expenditure account to the person responsible for control and approval before 30 June of the following year (year N+1).

Example :

The revenue and expenditure account drawn up for 2026 must reach the person responsible for monitoring and approval before 30 June 2027.

In the event of exemption from supervision

In the case of exemption from approval of accounts, the person responsible for the measure must transmit the revenue and expenditure account to the judge before 30 June of the following year (year N+1).

Example :

The revenue and expenditure account drawn up for 2026 must reach the judge before 30 June 2027.

In case of end of mission

When the assignment ends during the year, the person in charge of the protection measure (or his heirs) shall submit the transaction management account that has taken place since the establishment of the last account in the 3 months following the end of his mission to the person in charge of control and approval.

The person in charge of the protection measure (or his heirs) shall also provide a copy of the Last 5 revenue and expenditure accounts either:

  • to the person who has become capable,
  • the new person responsible for the protection measure,
  • to the heirs of the protected person.

The person responsible for exercising a protective measure must ensure that confidentiality the revenue and expenditure account.

However, each year, it shall provide a copy of the revenue and expenditure account and supporting documents the following persons:

The other relatives of the protected person (or their lawyers) who wish to be provided with a copy of the revenue and expenditure account must be there authorized by the judge. The protected person must consent, if his or her condition permits. Relatives must justify a legitimate interest. The judge may ask for the consent of the protected person, if his state allows it.

The request for a copy is made by written letter to the guardianship judge.

Copies of the account and supporting documents are communicated to relatives who have a legitimate interest at their expense.

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