The hereditary reserve is that part of the estate’s assets and rights which the law ensures devolve free of encumbrances to certain heirs known as reservataires, if they are called to the succession and if they accept it. The available share is that part of the estate’s assets and rights which is not reserved by law and which the deceased was able to dispose of freely by gifts.
Deliveries, either by inter vivos deeds or by will, may not exceed half of the disposer’s property, if he leaves only one child at his death; one-third, if he leaves two children; one-quarter, if he leaves three or more. A child who renounces the succession is included in the number of children left by the deceased only if he is represented or if he is required to report a gift…
Included in article 913, under the name of children, descendants in any degree whatsoever, although they are to be counted only for the child whose place they hold in the settlor’s estate.
Gifts, by inter vivos deeds or by will, may not exceed three quarters of the property if, in the absence of descendants, the deceased leaves a surviving spouse who is not divorced.
In the absence of a descendant and an undivorced surviving spouse, gifts by inter vivos deeds or wills may exhaust all assets.
If the disposition by inter vivos deed or by will is of a usufruct or a life annuity the value of which exceeds the available portion, the heirs in whose favour the law makes a reservation, shall have the option, either to execute such disposition, or to make an abandonment of the ownership of the available portion.
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.
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is a Registered Trademark of
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182, rue de Rivoli
75001, Paris France
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Paris Bar Registration n° (Toque) C2396
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is a Registered Trademark of
PETROFF LAW FIRM (SELARL LEGASTRAT)
182, rue de Rivoli
75001, Paris France
RCS Paris n°814433470
Paris Bar Registration n° (Toque) C2396
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