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Article 1078-2 of the French Civil Code

The parties may also agree that a previous gift made outside the share will be incorporated into the partition and set off against the donee’s share of the reserve as an advance on the inheritance share.

Original in French 🇫🇷
Article 1078-2

Les parties peuvent aussi convenir qu’une donation antérieure faite hors part sera incorporée au partage et imputée sur la part de réserve du donataire à titre d’avancement de part successorale.

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