1: Provisions common to inheritances and gifts

In declarations of transfer by death, heirs, donees or legatees, or parties to deeds recording a transfer inter vivos free of charge, must state whether the jewellery, gems, works of art or collectors’ items included in the transfer were the subject of an insurance contract against theft or fire in force on the day of the death or of the deed and, if so, indicate the date of the contract,…

As regards the declarations referred to in article 851, gratuitous transfers of units in a mutual fund give rise to a declaration including the name of the fund, as well as an indication of the number of units and their redemption value on the date of the gift or death, without the need to provide the administration with a list of all the securities held in the fund and their…