Article 843 of the French Civil Code: “every heir (….) must report to his coheirs everything he has received from the deceased, by inter vivos donations, directly or indirectly.” This text of French inheritance law does not limit the reporting to donations made under French law. How will donations made by a deceased person in his or her country of origin before he or she moves to France be reported, thereby subjecting his or her estate to French law under the new rule adopted by the European regulation on successions? Conversely, for French people who plan to settle outside of France, what will happen if the applicable succession law does not provide for the reporting of donations they have made in France, or provides for it differently from what was provided for in the deeds of donation?
Bertrand SAVOURÉ, Althémis Paris notaire and general reporter of the 108th Congress of Notaries, has written this study.
This study is only available in French.