Abstract
This article describes the mechanism for acquiring an inheritance in Kazakhstani legislation, which is based on the system of acceptance of inheritance. It is determined that acceptance of inheritance is a subjective civil right of the heir. In the event of its implementation, acceptance of inheritance becomes a transaction. It is established, firstly, that acceptance of inheritance is characterized by a number of features, some of which remain controversial to this day, and secondly, when accepting an inheritance, the heir must comply with the procedure for its acceptance.