Paragraph 1: Operations prior to reduction

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…

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…

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…

A gift made outside the share of the estate is deducted from the available share. The excess is subject to reduction.

Direct or indirect gifts that affect the reserve of one or more heirs are reducible to the available portion when the estate is opened.