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Article 1059 of the French Civil Code

The first beneficiary may not dispose of the property given or bequeathed as a residual gift by will. The residual gift may prohibit the first beneficiary from disposing of the property by gift inter vivos. However, where he or she is a reserved heir, the first beneficiary retains the possibility of disposing inter vivos or mortis causa of the property that has been given in advance of the share of…

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Article 1075 of the French Civil Code

Any person may make, between his presumptive heirs, the distribution and division of his property and rights. This act may be made in the form of a gift-sharing or a testament-sharing. It is subject to the formalities, conditions and rules prescribed for gifts inter vivos in the first case and for wills in the second.

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Article 1075-2 of the French Civil Code

If his or her property comprises a sole proprietorship of an industrial, commercial, craft, agricultural or liberal nature or shares in a company carrying on an industrial, commercial, craft, agricultural or liberal activity and in which he or she exercises a managerial function, the disposing person may, in the form of a shared gift and under the conditions provided for in Articles 1075 and 1075-1, distribution and sharing between the…

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Article 1075-5 of the French Civil Code

If all the property or rights left by the disposant on the day of his death have not been included in the partition, those of his property or rights which have not been included therein shall be allotted or divided in accordance with the law.

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