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.

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.

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…

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…

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…

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…

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.

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.

Where the reduction is carried out in kind, the donee returns the fruits of what exceeds the available portion, from the day of the donor’s death, if the application for reduction is made within the year; otherwise, from the day of the application.