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 the succession may be made, either by the deed containing the disposition, or subsequently, in the form of dispositions inter vivos or testamentary.