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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…

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Article 1075-5 of the French Civil Code

If all the property or rights left by the disposant on the day of his death have not been included in the partition, those of his property or rights which have not been included therein shall be allotted or divided in accordance with the law.

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Article 1076-1 of the French Civil Code

In the case of a shared gift made jointly by two spouses, the non-common child may be allotted on the basis of its author in the latter’s own property or in common property, without the spouse, however, being able to be co-donor of the common property.

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Article 1077-1 of the French Civil Code

A reservataire heir, who has not contributed to the shared gift, or who has received a lot less than his share of the reserve, may exercise the action in reduction, if there is not at the opening of the succession property not included in the sharing and sufficient to make up or complete his reserve, taking into account any gifts from which he may have benefited.

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Article 1077-2 of the French Civil Code

Shared gifts follow the rules for gifts inter vivos in all matters relating to imputation, calculation of the reserve and reduction. The action for reduction may only be brought after the death of the disposant who made the sharing. In the case of a shared gift made jointly by the two spouses, the action for reduction may only be brought after the death of the surviving of the disposants, except…

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Article 1078 of the French Civil Code

Notwithstanding the rules applicable to inter vivos gifts, the property given will, unless otherwise agreed, be valued on the day of the shared gift for the purposes of imputation and calculation of the reserve, provided that all the heirs with reserve rights alive or represented at the death of the ascendant have received a lot in the anticipated sharing and have expressly accepted it, and that no provision has been…

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