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…
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…
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…
The parties may also agree that a previous gift made outside the share will be incorporated into the partition and set off against the donee’s share of the reserve as an advance on the inheritance share.
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.
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.
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…
Where descendants of different degrees contribute to the same shared gift, the division is made by stock. Allocations may be made to descendants of different degrees in some stocks and not in others.
Divorce gifts made to descendants of different degrees may include the agreements provided for in articles 1078-1 to 1078-3.
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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182, rue de Rivoli
75001, Paris France
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is a Registered Trademark of
PETROFF LAW FIRM (SELARL LEGASTRAT)
182, rue de Rivoli
75001, Paris France
RCS Paris n°814433470
Paris Bar Registration n° (Toque) C2396
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