Article 1078-1 of the French Civil Code
The lot of certain beneficiaries may be made up, in whole or in part, of donations, either subject to return or made outside their share, already received by them from the disposing person, having regard, if applicable, to any uses and reinvestments they may have made in the meantime. The valuation date applicable to the early partition shall also apply to earlier donations thus incorporated into it. Any stipulation to…