French Civil Code

Rapport is due from what has been used for the establishment of one of the co-heirs or for the payment of his debts. It is also due in the case of a gift of fruits or income, unless the liberality was expressly made outside the inheritance share.

The costs of food, maintenance, education, apprenticeship, ordinary equipment costs, wedding expenses and gifts of use must not be brought in, unless the disposing party wishes otherwise. The character of a gift of use is assessed at the date it is granted and taking into account the disposing party’s wealth.

The same applies to any profits that the heir may have derived from agreements made with the deceased, if these agreements did not present any indirect advantage, when they were made.

Similarly, no report is due for associations made without fraud between the deceased and one of his heirs, where the conditions have been settled by an authenticated deed.

Property which has perished by chance and through no fault of the donee is not subject to report. However, if such property has been reconstituted by means of compensation received for its loss, the donee must report it in the proportion in which the compensation was used for its reconstitution. If the compensation was not used for this purpose, it is itself subject to report.

The fruits of things subject to report are due from the day on which the succession is opened. Interest is only due from the day on which the amount of the report is determined.

The report is due only by the co-heir to his co-heir; it is not due to the legatees or creditors of the succession.

The ratio is made in less taking, except in the case of the second paragraph of article 845. It cannot be required in kind, unless otherwise stipulated in the deed of gift. In the case of such a stipulation, the alienations and constitutions of real rights granted by the donee will be extinguished by the effect of the report unless the donor has consented.

The heir also has the option of bringing back in kind the donated property that still belongs to him, provided that the property is free of any charge or occupation with which it was not already encumbered at the time of the donation.

The ratio is due from the value of the property given at the time of the partition, based on its condition at the time of the gift. If the property was alienated before the partition, the value it had at the time of alienation is taken into account. If a new asset has been subrogated to the alienated asset, the value of the new asset at the time of partition…