RELATIONSHIP AND REDUCTION OF FEEDBACKS
CIVIL CODE
Section II: Reports, imputation and reduction of gifts made to successors
Article 843
(Law of March 24, 1898))
Any heir, even beneficiary, coming to a succession, must report to his coheirs all that he has received from the deceased, by inter vivos donations, directly or indirectly; he may not withhold gifts made to him by the deceased, unless they have been expressly made to him by precipitation and out of hand, or with exemption from report.
Legacies made to an heir are deemed to have been made by preciput and without share, unless the testator has expressed the contrary will, in which case the legatee can only claim his legacy by taking less.
Article 844
(Law of March 24, 1898)) (Law n ° 71-523 of July 3, 1971 art. 4 Official Journal of July 4, 1971 in force on January 1, 1972)
Donations made by haste or with exemption from reporting may not be retained nor bequests claimed by the heir coming to share except up to the amount available: the excess is subject to reduction.
Article 845
The heir who renounces the succession may however withhold the gift inter vivos or claim the bequest made to him up to the amount of the available portion.
Article 846
The donee who was not heir presumptive at the time of the gift, but who is successible on the day of the opening of the succession, must also the report, unless the donor has dispensed with it.
Article 847
Donations and bequests made to the son of the person who is successor at the time of the opening of the succession are always deemed to have been made with exemption from the report.
The father coming to the donor’s estate is not required to report them.
Article 848
Likewise, a son coming from his own right to the donor’s estate is not bound to return the gift made to his father, even when he has accepted the latter’s succession; but if the son comes only by representation, he must report what had been given to his father, even if he would have repudiated his succession.
Article 849
Donations and bequests made to the spouse of a successor spouse are deemed to have been made with exemption from the report.
If the gifts and legacies are made jointly to two spouses, only one of whom is a successor, the latter reports half of them; if the gifts are made to the successor spouse, he returns them in full.
Article 850
The report is only made to the donor’s estate.
Article 851
The report is due for what has been employed for the establishment of one of the coheirs, or for the payment of his debts.
Article 852
The costs of food, maintenance, education, apprenticeship, ordinary equipment costs, wedding costs and customary gifts, must not be reported.
Article 853
The same applies to the profits that the heir may have obtained from the agreements concluded with the deceased, if these agreements did not present any indirect advantage, when they were made.
Article 854
Similarly, no report is due for associations made without fraud between the deceased and one of his heirs, when the conditions have been settled by an authentic instrument.
Article 855
(Law n ° 71-523 of July 3, 1971 art. 5 Official Journal of July 4, 1971 in force on January 1, 1972)
The property which perished by fortuitous event and without the fault of the donee is not subject to report.
However, if this property has been reconstituted by means of an indemnity received by reason of its loss, the donee must return it in the proportion in which the indemnity was used for its reconstitution.
If the allowance has not been used for this purpose, it is itself subject to report.
Article 856
The fruits and the interests of the things subject to report are due only as from the day of the opening of the succession.
Article 857
The report is due only by the co-heir to his co-heir; it is not due to the legatees, nor to the creditors of the succession.
Article 858
(Law n ° 71-523 of July 3, 1971 art. 6 Official Journal of July 4, 1971 in force on January 1, 1972)
The report is done by taking less. It cannot be demanded in kind unless otherwise stipulated in the deed of donation.
In the case of such a stipulation, the alienations and constitution of real rights granted by the donee will be extinguished by the effect of the report unless the donor has consented thereto.
Article 859
(Law n ° 71-523 of July 3, 1971 art. 6 Official Journal of July 4, 1971 in force on January 1, 1972)
The heir also has the right to return in kind the donated property which still belongs to him on condition that this property is free of any charge or occupation which it would not have already been encumbered at the time of the donation.
Article 860
(Law n ° 71-523 of July 3, 1971 art. 6 Official Journal of July 4, 1971 in force on January 1, 1972)
The return is due for the value of the property given at the time of the partition, according to its condition at the time of the donation.
If the property was alienated before the partition, the value it had at the time of the alienation will be taken into account and, if a new property has been subrogated to the alienated property, the value of this new property at the time of the alienation. era of sharing.
All unless otherwise stipulated in the deed of donation.
If it results from such a stipulation that the value subject to report is lower than the value of the property determined according to the valuation rules provided for in article 922 below, this difference forms an indirect advantage acquired to the donee by preciput. and except part.
Article 861
(Law n ° 71-523 of July 3, 1971 art. 6 Official Journal of July 4, 1971 in force on January 1, 1972)
When the return is made in kind and the condition of the donated objects has been improved by the donee, it must be taken into account, having regard to what their value is increased at the time of the partition or the alienation.
The donee must likewise be taken into account for the necessary expenses he has made for the conservation of the property, although they have not improved it.
Article 862
(Law n ° 71-523 of July 3, 1971 art. 6 Official Journal of July 4, 1971 in force on January 1, 1972)
The co-heir who makes the report in kind may retain possession of the property given until the actual reimbursement of the sums due to him for expenses or improvements.
Article 863
(Law n ° 71-523 of July 3, 1971 art. 6 Official Journal of July 4, 1971 in force on January 1, 1972)
The donee, for his part, must, in the event of a report in kind, take into account the degradations and deteriorations which have reduced the value of the property given by his doing or by his fault.
Article 864
(Law n ° 71-523 of July 3, 1971 art. 6 Official Journal of July 4, 1971 in force on January 1, 1972)
The donation made in advance of inheritance to a heir who accepts the inheritance is deducted from his share of the reserve and, alternatively, from the available portion, if it has not been otherwise agreed in the deed of gift. .
The excess is subject to reduction.
A donation made in advance of inheritance to a heir who renounces the inheritance is treated as a precipitate donation.
Article 865
The donation made by preciput and excluding part is deducted from the available quota. The excess is subject to reduction.
Article 866
(Law n ° 71-523 of July 3, 1971 art. 6 Official Journal of July 4, 1971 in force on January 1, 1972)
Donations made to a successor, or to joint successors, which exceed the available portion, may be withheld in full by the grantees, regardless of the excess, except to reward the co-heirs in money.
Article 867
(Law n ° 71-523 of July 3, 1971 art. 6 Official Journal of July 4, 1971 in force on January 1, 1972)
When the bequest made to a successor, or to successors jointly, relates to a good or several goods constituting a whole, the value of which exceeds the available portion, the legatee or legatees may, whatever the excess, claim in full the ‘object of liberality, except to reward coheirs in money. It is the same if the donation relates to movable objects having been for the common use of the deceased and the legatee.
Article 868
(Law n ° 71-523 of July 3, 1971 art. 6 Official Journal of July 4, 1971 in force on January 1, 1972)
When the reduction is not payable in kind, the donee or legatee is liable for compensation equivalent to the excessive portion of the reducible donation. This indemnity is calculated according to the value of the objects given or bequeathed at the time of the partition, and their condition on the day when the donation took effect.
It is payable at the time of sharing, except by agreement between the coheirs. However, when the donation relates to one of the goods that may be the subject of a preferential allocation, delays may be granted by the court, taking into account the interests involved, if they have not been granted by the settlor. . The granting of these periods may not, in any case, have the effect of deferring the payment of compensation beyond ten years from the opening of the succession. The provisions of article 833-1 are then applicable to the payment of the sums due.
In the absence of any agreement or stipulation to the contrary, these sums bear interest at the legal rate in civil matters. The advantages resulting from the terms and conditions of payment granted do not constitute a gift.
In the event of the sale of all of the property given or bequeathed, the amounts remaining due become immediately payable; in the event of partial sales, the proceeds of these sales are paid to the joint heirs and charged against the sums still due.
Article 869
(Law n ° 71-523 of July 3, 1971 art. 6 Official Journal of July 4, 1971 in force on January 1, 1972)
The ratio of a sum of money is equal to its amount. However, if it was used to acquire property, the report is due for the value of this property, under the conditions provided for in article 860.
