The final patrimony includes all property belonging to the spouse on the day the matrimonial property regime is dissolved, including, where applicable, that which he or she would have disposed of mortis causa and without excluding any sums of which he or she may be a creditor to his or her spouse. If there is a divorce, separation from bed and board or early liquidation of acquests, the matrimonial property regime is deemed to be dissolved on the date of the application.
The extent of the final assets is proved by a descriptive statement, even a private document, which the spouse or his or her heirs must draw up in the presence of the other spouse or his or her heirs or them duly summoned. This statement must be drawn up within nine months of the dissolution of the matrimonial property regime, unless extended by the president of the court ruling on a petition.
Proof that the final estate would have included other property may be adduced by any means, even by testimony and presumption.
Each spouse may, as regards the other’s property, request that seals be affixed and an inventory made in accordance with the rules set out in the Code of Civil Procedure.