Key Points
Rapport is the obligation of an heir who received a lifetime gift to bring its value back into the notional estate before their share is calculated at partition (C. civ. Art. 843).
Only co-heirs in the same succession owe rapport to each other — gifts to third parties are never rapportable.
The default is rapport en valeur (accounting for the value, keeping the asset) — not en nature (physically returning the asset) (C. civ. Art. 858).
Valuation is fixed at the date of partition, not at the date of the gift (C. civ. Art. 860). The heir who improved an asset bears the benefit; the heir who lost an asset bears the loss.
A donor may expressly dispense an heir from rapport, making the gift hors part successorale — outside the succession share. The dispense must be express; it cannot be implied.
Concealment of a rapportable gift (recel successoral) results in forfeiture of the heir's share in the concealed asset and liability for all fruits since succession opened (C. civ. Art. 778).

The Principle of Rapport

French succession law starts from a presumption of equality between co-heirs of the same rank: all children should receive equivalent shares of the total wealth transmitted — whether during life or at death. The rapport des libéralités gives effect to this presumption by treating most lifetime gifts to heirs as advances on the succession share (avancement de part successorale).

The mechanism operates at partition. The rapportable gift is added back to the existing estate assets to form a fictive mass. Each heir's share is calculated on that total. The heir who received the gift then receives a smaller or no allocation from the existing assets to compensate, so that the overall result is equalised. Rapport does not require returning the asset; it adjusts the arithmetic of partition. The obligation is governed by C. civ. Art. 843: every heir who comes to a succession must bring back to the common mass what they received from the deceased by gift, directly or indirectly, unless the gift was made hors part successorale.

Who Must Report

Rapport is an obligation between co-heirs coming to the same succession. Several limitations follow:

  • Only heirs who actually come to the succession owe rapport. An heir who renounces is released from the obligation — unless the will or donation deed expressly required rapport even in the event of renunciation (C. civ. Art. 845).
  • Rapport operates only within the same rank. A grandchild coming by representation of a pre-deceased parent reports only the gifts they personally received, not those received by the parent they represent.
  • Gifts to third parties are never rapportable. Only gifts made to heirs who actually come to the succession give rise to rapport.
  • The surviving spouse does not owe rapport for gifts received from the deceased unless those gifts were expressly stated to be rapportable — the spouse's gifts are governed by the separate imputation rules under Art. 758-6.

What Must Be Reported

The default rule is that all lifetime gifts from the deceased to an heir who comes to the succession are rapportable. The gift need not have been made in notarial form: manual gifts (dons manuels), indirect gifts, and disguised gifts are equally subject to rapport if received by a co-heir. Rapport applies to both donations entre vifs and to testamentary legacies expressly stated to be rapportable.

Gifts exempt from rapport

CategoryBasis and limits
Educational expensesTuition fees, professional training, apprenticeship costs — exempt as long as they do not exceed what is proportionate to the donor's means (C. civ. Art. 852)
Customary occasional gifts (présents d'usage)Gifts made on social or family occasions (birthdays, weddings, etc.) whose value is modest relative to the donor's wealth; outside the libéralité regime entirely
Maintenance and subsistence expensesFood, lodging, medical care and similar expenses — not rapportable as they represent a legal maintenance obligation rather than a gift
Insurance premiumsPremiums paid by the deceased on a life insurance policy in favour of an heir are not rapportable (subject to the manifest excessiveness rules under the insurance code)
Fruits and revenues of gifted assetsIncome generated by rapportable assets between the gift date and partition belongs to the donee heir and is not itself rapportable (C. civ. Art. 856)

Dispense de rapport (gift hors part successorale)

A donor may expressly state that a gift is made hors part successorale — outside the heir's succession share — releasing the donee from the obligation of rapport. The dispense must be express: it cannot be implied from the mere existence of a gift or from circumstances. It may be stated in the donation deed itself or in a subsequent document (including a will). A gift made hors part is an advance on the quotité disponible rather than an advance on the succession share. It remains subject to reduction if its value exceeds the freely disposable portion.

Practical Significance

The distinction between a rapportable gift and a gift hors part is one of the most consequential choices in French estate planning. A parent who gives €200,000 to one child without a dispense is simply advancing the first child's succession share — equality is restored at partition. With an express dispense, the first child keeps the entire €200,000 as a supplement to their share, up to the freely disposable portion. Where the gift exceeds the disposable portion, the excess is reduced. The choice should always be deliberate and recorded.

Valuation: The Partition Date Rule

Rapportable gifts are valued at the date of partition, not at the date of the gift (C. civ. Art. 860). The asset is valued in the state it was in at the time of the gift, but at the price prevailing at the date of partition. Key consequences:

  • If the donee improved the asset at their own expense, the improvement is not rapportable — the heir keeps the benefit of their own investment.
  • If the donee deteriorated or lost the asset through their own fault, they must still report the value it would have had at partition.
  • If the asset was alienated before partition, rapport is made on the value at the date of alienation, updated to the partition date.
  • Where the gift was a sum of money, rapport is made for the nominal sum given, updated for movements in the general price index.
  • Where the gift was of bare ownership with the donor retaining usufruct, valuation reflects the full ownership value at partition, since the usufruct terminates at death.
Example — Rapport with Value Increase

A parent gives child A a property worth €150,000 at the date of gift. At partition, the property is worth €300,000. Child B receives nothing during the parent's life. The estate at death is €200,000 in cash.

Fictive mass: €300,000 (reported value at partition) + €200,000 (existing assets) = €500,000. Each child's share: €250,000. A already has €300,000 worth of property — this exceeds their share. A therefore receives nothing from the cash estate. B receives the full €200,000 in cash. A is not required to pay a cash top-up: under rapport en valeur, A keeps the asset even if its reported value exceeds their share.

Method of Rapport: En Valeur and En Nature

Default Method
Rapport en Valeur

Principle: The donee heir accounts for the value of the gift but keeps the asset itself. The value is deducted from their share at partition.

If value exceeds share: The heir retains the asset but takes nothing further from the estate. They cannot be required to pay the surplus in cash to the co-heirs unless the parties agree.

Advantage: Ownership of the asset is never disturbed. Equalisation is purely arithmetical.

Basis: C. civ. Art. 858 — this is the default rule since the 2006 reform.

Optional Method
Rapport en Nature

Principle: The donee heir physically returns the asset to the common mass before partition.

When it applies: Only if the donee elects this method, or if the parties agree, or if a legal provision specifically requires it (very limited cases).

Advantage: Avoids valuation disputes; may be preferred where the asset is indivisible and the parties wish to jointly decide its allocation.

Risk: The donee loses the asset they have held and potentially improved. Rarely chosen in practice.

Mechanics of Partition with Rapport

  1. Identify the existing estate (assets at death, net of debts).
  2. Add back all rapportable gifts at their partition-date value to form the fictive mass (masse de calcul).
  3. Calculate each heir's theoretical share of the fictive mass according to the devolution rules.
  4. Deduct the rapportable gift from the reporting heir's theoretical share to determine what they receive from the existing estate.
  5. Allocate the existing assets accordingly. Where the reported value equals or exceeds the heir's theoretical share, that heir takes nothing further from the existing estate.

Rapport does not override the réserve héréditaire: even where a rapportable gift has been advanced, the reserved heir is still entitled to their minimum reserved share. If after rapport an heir's entitlement is less than their reserved share, the reduction mechanism (not rapport) provides the remedy.

Example — Rapport Mechanics

An estate of €300,000. Three children: A received a rapportable gift of €60,000 (valued at partition); B received a rapportable gift of €30,000; C received nothing.

Fictive mass: €300,000 + €60,000 + €30,000 = €390,000. Each child's theoretical share: €130,000.

A's allocation from existing assets: €130,000 − €60,000 = €70,000. B's allocation: €130,000 − €30,000 = €100,000. C's allocation: €130,000 (full share). Total allocated: €70,000 + €100,000 + €130,000 = €300,000. ✓

Concealment: Recel Successoral

An heir who fraudulently conceals a rapportable gift — whether by failing to disclose it or by misrepresenting its value — commits a recel successoral. The consequences are severe and cumulative (C. civ. Art. 778):

  • The recel heir is deemed to have accepted the succession unconditionally, regardless of any renunciation or acceptance à concurrence de l'actif net.
  • They forfeit all right to receive any share in the concealed asset or its value.
  • They must account for all fruits and income from the concealed asset since the succession opened.
  • They may be ordered to pay damages.

Recel claims can only be brought in the context of judicial partition proceedings (partage judiciaire): a standalone action is not admissible without a concurrent partition claim (Cass. 1ère civ. 30-1-2019; Cass. 1ère civ. 6-11-2019; Cass. 1ère civ. 2-9-2020).

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Rapport vs Réduction

Rapport and réduction are related but distinct mechanisms. Rapport operates between co-heirs to equalise shares within the available estate — it is triggered regardless of whether the gift encroaches on the reserve. Réduction operates to protect the reserved share against gifts that exceed the freely disposable portion — it may be used against gifts both to heirs and to third parties. A single gift may be subject to both: rapportable between co-heirs for equalisation, and reducible insofar as it encroaches on the global reserve. Both mechanisms are assessed on the same fictive mass but serve different functions.

Planning Lifetime Gifts to Children?

Our guides cover structuring donations — including the choice between rapportable and hors-part gifts — to achieve the estate planning outcome you intend under French law.

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This article is provided for general informational purposes only and does not constitute legal advice. French succession law is complex and its application depends on the specific facts of each situation, including the composition of the estate, prior gifts, and the family structure. Readers should consult a qualified French lawyer before making any estate planning arrangements.