Article 843 of the French Civil Code

Any heir, even one who has accepted up to the amount of the assets, coming to an estate, must report to his coheirs all that he has received from the deceased, by gifts inter vivos, directly or indirectly; he may not retain gifts made to him by the deceased, unless they were expressly made to him outside the inheritance share.

Legacies made to an heir are deemed to have been made outside the share of the succession, unless the testator has expressed his will to the contrary, in which case the legatee may only claim his legacy by taking less.

Original in French 🇫🇷

Article 843

Tout héritier, même ayant accepté à concurrence de l’actif, venant à une succession, doit rapporter à ses cohéritiers tout ce qu’il a reçu du défunt, par donations entre vifs, directement ou indirectement ; il ne peut retenir les dons à lui faits par le défunt, à moins qu’ils ne lui aient été faits expressément hors part successorale.

Les legs faits à un héritier sont réputés faits hors part successorale, à moins que le testateur n’ait exprimé la volonté contraire, auquel cas le légataire ne peut réclamer son legs qu’en moins prenant.