Article 1075-2 of the French Civil Code
If his or her property comprises a sole proprietorship of an industrial, commercial, craft, agricultural or liberal nature or shares in a company carrying on an industrial, commercial, craft, agricultural or liberal activity and in which he or she exercises a managerial function, the disposing person may, in the form of a shared gift and under the conditions provided for in Articles 1075 and 1075-1, distribution and sharing between the…