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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…

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Article 1078-3 of the French Civil Code

The agreements referred to in the two preceding articles may take place even in the absence of new gifts by the disposant. They are not regarded as gifts between the presumptive heirs, but as a partition made by the disposant.

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Article 1078-4 of the French Civil Code

When the ascendant makes a shared gift, his children may consent to their own descendants being allotted therein in their place, in whole or in part. Descendants of a subsequent degree may, in the anticipated division, be allotted separately or jointly among themselves.

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Article 1078-5 of the French Civil Code

This liberality constitutes a gift-sharing even if the ascendant donor would only have one child, whether the sharing is between the latter and his descendants or between his descendants only. It requires the consent, in the deed, of the child who renounces all or part of his rights, as well as of his descendants who benefit from it. The liberality is void where the consent of the renouncing party has…

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Article 1078-8 of the French Civil Code

In the estate of the ascendant donor, property received by children or their descendants by way of early division is set off against the share of the reserve due to their stock and subsidiarily against the available share. All gifts made to members of the same stock are set off together, regardless of the degree of relationship with the deceased. When all the children of the donor ascendant have given…

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Article 1078-9 of the French Civil Code

In the succession of a child who has consented to his or her own descendants being allotted in his or her place, the property received by them from the ascendant is treated as if they held it from their direct originator. Such property is subject to the rules governing gifts inter vivos for notional reunion, imputation, report and, where applicable, reduction. However, where all the descendants have received and accepted…

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Article 1078-10 of the French Civil Code

The rules laid down in article 1078-9 shall not apply where a child who has consented to his own descendants being allotted in his stead subsequently himself makes, with the latter, a shared gift incorporating the property previously received under the conditions set out in Article 1078-4. This new shared gift may include the agreements provided for in articles 1078-1 and 1078-2.

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