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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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Article 924-2 of the French Civil Code

The amount of the reduction indemnity is calculated on the basis of the value of the property given or bequeathed at the time of the partition or its alienation by the beneficiary and according to its condition on the day the gift took effect. If there has been subrogation, the calculation of the reduction indemnity takes into account the value of the new assets at the time of partition, based…

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Article 924-3 of the French Civil Code

The reduction indemnity is payable at the time of partition, unless the co-heirs agree otherwise. However, where the liberality relates to one of the assets that may be the subject of a preferential allotment, time limits may be granted by the court, taking into account the interests involved, if they have not been granted by the disposing party. Under no circumstances may the granting of such time limits have the…

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Article 924-4 of the French Civil Code

After prior discussion of the assets of the debtor of the indemnity in reduction and in the event of the latter’s insolvency, the heirs with reserve may bring an action in reduction or revendication against the third party holders of the immovables forming part of the gifts and alienated by the donee.The action is brought in the same way as against the donees themselves and according to the order of…

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Article 926 of the French Civil Code

Where testamentary dispositions exceed either the available portion or the portion of this portion remaining after deducting the value of inter vivos gifts, the reduction shall be made by the marc le franc, without any distinction between universal legacies and particular legacies.

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Article 927 of the French Civil Code

Nevertheless in all cases where the testator has expressly declared that he intends such a legacy to be discharged in preference to the others, this preference shall take place; and the legacy which is the subject thereof shall be reduced only to the extent that the value of the others would not fulfil the legal reserve.

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