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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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