The law of 23 June 2006, in force since 1 January 2007, repealed Article 914 of the Civil Code and abolished the ascendants' right to a compulsory portion. They are no longer compulsory heirs and may be completely excluded from the succession by the deceased's will. In exchange, the legislator has provided in Article 738-2 of the Civil Code for a right of reversion of property donated by parents to their children during their lifetime. To exercise this right:
• The deceased must have died without descendants.
• The property in question must have been received as a gift from the father and/or mother.
The right of reversion may be exercised in kind or, if this is not possible, in value within the limits of the estate. In fact, when it cannot be exercised in kind, as is the case when the property has been sold, for example, the legal right of reversion is exercised in value, within the limits of the estate.
In its ruling of 26 March 2025, the First Civil Chamber of the Court of Cassation specified that the right of reversion is a property right. If the donor ascendant dies without having ruled on the right of reversion, it is transferred to their heirs in proportion to their respective shares.
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