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…