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Article 918 of the French Civil Code

The value of the full ownership of the property alienated, either on payment of a life annuity, or on a non-refundable basis, or with reservation of usufruct to one of the successors in the direct line, is deducted from the available portion. Any excess is subject to reduction. This deduction and reduction may only be requested by those of the other successors in the direct line who have not consented…

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Article 919 of the French Civil Code

The available portion may be given in whole or in part either by inter vivos deed or by will, to the children or other successors of the donor, without being subject to report by the donee or legatee coming to the succession, provided that as regards gifts the disposition has been made expressly and outside the share of the succession. The declaration that the gift is outside the share of…

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Article 919-1 of the French Civil Code

A gift made in advance of an inheritance share to a reserved heir who accepts the succession is deducted from his share of the reserve and, subsidiarily, from the available portion, if not otherwise agreed in the deed of gift.The excess is subject to reduction. A gift made in advance of an inheritance share to a reserved heir who renounces the inheritance is treated as a gift made outside the…

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Article 921 of the French Civil Code

The reduction of inter vivos dispositions may only be requested by those in whose favour the law makes the reserve, by their heirs or successors: the donees, the legatees, nor the creditors of the deceased may request this reduction, nor benefit from it. The limitation period for the action for reduction is set at five years from the opening of the succession, or two years from the day on which…

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Article 922 of the French Civil Code

The reduction is determined by forming a mass of all the assets existing at the death of the donor or testator. Assets disposed of by donation inter vivos are fictitiously joined to this mass, according to their state at the time of the donation and their value at the opening of the succession, after deducting from them the debts or charges encumbering them. If the assets have been alienated, their…

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Article 923 of the French Civil Code

Donations inter vivos shall never be reduced until the value of all the property included in the testamentary dispositions has been exhausted; and when there is need for such reduction, it shall be made beginning with the last donation, and so on ascending from the last to the oldest.

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Article 924 of the French Civil Code

Where the liberality exceeds the available portion, the gratified person, whether successor or non-successor, must compensate the reserved heirs to the extent of the excessive portion of the liberality, whatever this excess may be. The payment of the compensation by the reserved heir is made by taking less and in priority by way of deduction from his rights in the reserve.

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Article 924-1 of the French Civil Code

The beneficiary may carry out the reduction in kind, notwithstanding article 924, where the property given or bequeathed still belongs to him and is free of any encumbrance to which it was not already subject at the date of the gift, and of any occupation to which it was not already subject at that same date. This option lapses if he does not express his choice for this method of…

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