Section 1: Inheritance reserve and available share

The hereditary reserve is that part of the estate’s assets and rights which the law ensures devolve free of encumbrances to certain heirs known as reservataires, if they are called to the succession and if they accept it. The available share is that part of the estate’s assets and rights which is not reserved by law and which the deceased was able to dispose of freely by gifts.

Deliveries, either by inter vivos deeds or by will, may not exceed half of the disposer’s property, if he leaves only one child at his death; one-third, if he leaves two children; one-quarter, if he leaves three or more. A child who renounces the succession is included in the number of children left by the deceased only if he is represented or if he is required to report a gift…

Included in article 913, under the name of children, descendants in any degree whatsoever, although they are to be counted only for the child whose place they hold in the settlor’s estate.

Gifts, by inter vivos deeds or by will, may not exceed three quarters of the property if, in the absence of descendants, the deceased leaves a surviving spouse who is not divorced.

In the absence of a descendant and an undivorced surviving spouse, gifts by inter vivos deeds or wills may exhaust all assets.

If the disposition by inter vivos deed or by will is of a usufruct or a life annuity the value of which exceeds the available portion, the heirs in whose favour the law makes a reservation, shall have the option, either to execute such disposition, or to make an abandonment of the ownership of the available portion.