Chapter VIII: Sharing.

A donee who was not a presumptive heir at the time of the gift, but who becomes a successor on the day the succession is opened, does not owe the report, unless the donor has expressly required it.

Gifts and legacies made to the son of one who is successor at the time of the opening of the succession are always deemed to be made with exemption from reporting. The father coming to the succession of the donor is not required to report them.

Likewise, a son coming in his own right to the donor’s estate is not obliged to return the gift made to his father, even when he would have accepted the latter’s estate; but if the son comes only by representation, he must return what had been given to his father, even in the case where he would have repudiated his estate.

Gifts and legacies made to the spouse of a spouse entitled to inherit are deemed to have been made with exemption from reporting. If the gifts and legacies are made jointly to two spouses, only one of whom is entitled to inherit, that spouse reports half; if the gifts are made to the spouse entitled to inherit, he or she reports them in full.

The report is only made to the donor’s estate.

Rapport is due from what has been used for the establishment of one of the co-heirs or for the payment of his debts. It is also due in the case of a gift of fruits or income, unless the liberality was expressly made outside the inheritance share.

The costs of food, maintenance, education, apprenticeship, ordinary equipment costs, wedding expenses and gifts of use must not be brought in, unless the disposing party wishes otherwise. The character of a gift of use is assessed at the date it is granted and taking into account the disposing party’s wealth.

The same applies to any profits that the heir may have derived from agreements made with the deceased, if these agreements did not present any indirect advantage, when they were made.

Similarly, no report is due for associations made without fraud between the deceased and one of his heirs, where the conditions have been settled by an authenticated deed.

Property which has perished by chance and through no fault of the donee is not subject to report. However, if such property has been reconstituted by means of compensation received for its loss, the donee must report it in the proportion in which the compensation was used for its reconstitution. If the compensation was not used for this purpose, it is itself subject to report.