Extract
[...] Determination of HR In law : Les appeler to succeed : Article 756 provides that the spouse is called to succeed in competition with the parents of the deceased. Then, Article 734 calls the parents of the deceased in 4 orders of heir hierarchized: [...]
[...] - Application of the quotas, QD, RHG, RHI on the MCRH: We know that the DCJ leaves two HR so the quotas occur in the following way: RHG = ¾ x MCRH ; RHI = ¼ x MCRH ; QD = ¼ x MCRH = ¾ x ; = ¼ x ; = ¼ x 000 = 1 575 000 ; = 525 000 ; = 525 000 Qualification and fictitious imputation of donations: [...]
[...] The donor carried out improvement works that cost ?200,000. The building is valued at ?600,000 on the day of death, but without the works it would be worth only ?400,000. In 2014, he granted his niece, Rose, a donation of a building, valued at ?300,000. The donor carried out improvement works that cost ?200,000. She sold the property for ?600,000; without the works, she would not have been able to sell it for ?400,000. With the sale price, she bought a new building that was worth, on the day of purchase, ?800,000 and is worth ?900,000 on the day of death. [...]
[...] In this case, we will take into account the value of the asset without the works on the day of death, which is 400 000?. ii. Donation to Rose : The DCJ made a donation of a building worth ?300,000. However, the donor carried out works (?200,000), allowing her to sell the asset for ?600,000, instead of ?400,000 (without the works). This price was used to purchase a new asset for an amount of ?800,000, worth ?900,000 on the day of death. [...]
[...] - The three children do not present a priori all the qualities of heirs. - All children are the HR. II. Verification of the hereditary reserve and reduction of legacies In law : Determination of the available and reserved quotas : In accordance with Article 913: - in the presence of a child, the reserved inheritance is ½ and the available quota is ½ - in the presence of two children, the reserved inheritance is 2/3 and the available quota is 1/3 - in the presence of three children and more, the reserved inheritance is ¾ and the available quota is ¼ In this case, the deceased leaves 3 children so the RH = quota QD = quota Mass of calculation of the reserved inheritance : According to Article 922 of the Civil Code, the mass of calculation of the reserved inheritance (MCRH) is composed as follows: MCRH = (existing assets - debts) + legacies [death value] Also, if there has been subrogation, account is taken of the value of the new assets on the day of the opening of the succession, according to their state at the time of acquisition. [...]
