Key Points
Reduction is the mechanism by which reserved heirs claw back the portion of gifts that encroaches on their guaranteed share (C. civ. Art. 920).
The fictive mass (Art. 922) reunites all assets existing at death with the value of all lifetime donations at death-date values, to measure whether the reserve has been infringed.
Testamentary legacies are reduced first (proportionally); lifetime donations are then reduced in reverse chronological order, newest first (C. civ. Art. 923–926).
Since 1 January 2007, reduction operates in value by default (C. civ. Art. 924) — the donee keeps the asset but compensates the reserved heir in cash. Reduction in kind (Art. 924-1) is an exception for co-heir donees who still hold the asset.
Reserved heirs may, during the deceased's lifetime, renounce in advance their right to bring an action en réduction (RAAR) — a powerful but irrevocable planning instrument (C. civ. Art. 929). Requires authentic act before two notaries.
The action en réduction prescribes five years from the opening of the succession, or two years from when the reserved heir became aware of the encroachment, without exceeding ten years from death (C. civ. Art. 921).

Purpose and Relationship to Rapport

The réduction des libéralités excessives is the enforcement mechanism of the réserve héréditaire. Where a deceased has given away — during life or by will — more than the freely disposable portion (quotité disponible), the excess encroaches on the reserved heirs' guaranteed shares. Reduction is the right of those heirs to have that excess clawed back, down to the boundary of the disponible (C. civ. Art. 920). Reduction differs from rapport in three key respects: it operates against gifts to any beneficiary (third parties, charities, or heirs) whereas rapport operates only between co-heirs; it protects the minimum guaranteed share whereas rapport equalises between co-heirs within the available estate; and it is optional — reserved heirs may choose not to bring an action and may waive the right in advance under the RAAR mechanism.

The Fictive Mass for Measuring Excess

To determine whether the freely disposable portion has been exceeded, a fictive reconstitution of the estate is performed (C. civ. Art. 922). The fictive mass comprises: all assets belonging to the deceased at the date of death, valued at that date and net of debts; plus all lifetime donations made by the deceased, fictively reunited with the estate at the value the donated assets had at the date of death (not the date of the gift), in the condition they were in when donated. Testamentary legacies are not added — they are already included in the assets at death. The global reserve is calculated as a fraction of this fictive mass.

Example — Fictive Mass Calculation

Assets at death: €200,000. Lifetime donations to a third party: €300,000 (value at death). Testamentary legacy to a nephew: €50,000 (already within the existing estate).

Fictive mass: €200,000 + €300,000 = €500,000. One child survives: reserve is ½ = €250,000. Freely disposable portion: €250,000. Total gifts and legacies: €300,000 (donation) + €50,000 (legacy) = €350,000. Excess over disponible: €350,000 − €250,000 = €100,000. The reserved heir may claim reduction of €100,000.

Order of Reduction

Where multiple gifts must be reduced, the law imposes a strict order of priority (C. civ. Art. 923–926):

1
Testamentary legacies — reduced first, proportionally
All legacies (universal, à titre universel, and particular) are reduced first, proportionally among themselves, until the reserve is satisfied or the legacies are exhausted. The testator's choice between beneficiaries is respected as far as possible, with each legacy reduced in the same proportion.
2
Lifetime donations — reduced in reverse chronological order
If legacies are insufficient to satisfy the reserve, lifetime donations are reduced starting with the most recent and working backwards in time. The most recent donation is reduced to zero before the next earlier donation is touched. This protects older gifts: the oldest donations are the most secure.
3
Simultaneous donations — reduced proportionally
Where two or more donations were made on the same date, they are reduced proportionally among themselves (C. civ. Art. 926).
Planning Consequence

The reverse-chronological order means that early donations are the safest from a reduction perspective. A donation made decades ago is only reduced after all later donations have been exhausted. This creates an incentive to make gifts early. A donation-partage — which fixes values at the date of the act and is immune to revaluation for reserve purposes — offers greater certainty than a simple donation made at the same time.

Method of Reduction: En Valeur and En Nature

Since successions opened on or after 1 January 2007, reduction operates in value by default (C. civ. Art. 924): the donee or legatee keeps the asset but pays the reserved heir a cash indemnity equal to the reducible portion.

Default — Since 1 Jan 2007
Réduction en Valeur

Principle: The donee keeps the asset and pays the reserved heir a cash indemnity equal to the excess portion.

Who benefits: Third-party donees and legatees who are not heirs. Ownership of the gifted asset is not disturbed.

Cash problem: The donee must have liquidity to pay the indemnity, or must sell assets or encumber the property.

Basis: C. civ. Art. 924 — default rule for all donees and legatees.

Exception
Réduction en Nature

Principle: The donee returns the actual asset (or the relevant portion) to the reserved heir.

When it applies: Where the donee is a co-heir who still holds the asset in their patrimony, and the reserved heir requests reduction in kind (C. civ. Art. 924-1).

Condition: The asset must not have been disposed of by the donee before the action en réduction is brought.

Effect: The asset physically enters the reserved heir's share. More disruptive but may be preferred where the asset is a family property.

Valuation for reduction purposes

For reduction purposes, donated assets are valued at their state at the date of the gift but at the price prevailing at the date the indemnity is fixed (ordinarily the date of the partition or the judicial decision). Improvements made by the donee at their own expense are not taken into account in favour of the reserved heir — the donee retains the benefit of their investment.

The Action en Réduction

The action en réduction is a personal action that must be brought by the reserved heir. It is not automatic. The action is available only to the reserved heir personally; their creditors may not exercise it in their place. The action prescribes at the end of five years from the opening of the succession (date of death), or two years from the date on which the reserved heir became aware of the encroachment, without being able to exceed ten years from the death (C. civ. Art. 921).

The action is brought against the donee or legatee whose gift is to be reduced. Where the donee has transferred the gifted asset to a third party, the reserved heir's right to claim the indemnity remains against the original donee; the subsequent transferee is only affected in limited circumstances (gratuitous transfer or bad faith).

ℹ️
Order of Bringing Claims

The reserved heir first exhausts their claim against the legatees before turning to the donees. Within the donations, the most recent donation is attacked first. Only if the most recent donation is fully exhausted (reduced to zero) does the heir proceed to the next earlier donation. This hierarchy protects earlier donors and rewards early estate planning.

Anticipatory Renunciation of the Action en Réduction (RAAR)

One of the most significant innovations of the 2006 reform is the possibility for a reserved heir to renounce in advance — during the deceased's lifetime — their right to bring an action en réduction in respect of a specific disposition (C. civ. Art. 929). This instrument, known as the RAAR (renonciation anticipée à l'action en réduction), allows the deceased to plan their estate with greater certainty, knowing that a particular gift or liberality will not be challenged. The RAAR is subject to strict conditions:

  • Form: Authentic act (acte notarié) received by two notaries. The heir must sign in the presence of both notaries.
  • Parties: Only a future reserved heir may renounce, and only in respect of a specific ascendant's succession. The RAAR is given in favour of a specifically identified beneficiary of the liberality being protected.
  • Scope: The RAAR may cover all or part of the reserved share; may be limited to a specific donation or may cover future dispositions.
  • Irrevocability: Once given, the RAAR is irrevocable except by mutual agreement between the renouncing heir and the protected beneficiary.
  • Effect: The renouncing heir is treated, for the purposes of the action en réduction in respect of the identified liberality, as if they held no reserved share. The RAAR only binds the signing heir — the other reserved heirs retain their full rights.
RAAR in Practice

The RAAR is most commonly used where a parent wishes to favour one child with a significant gift (e.g. the transmission of a family business) and obtains a RAAR from the other children, ensuring that the gift will not be challenged at death. It is also used in blended families where a parent wishes to protect a step-child from reduction by biological children. The two-notary requirement and irrevocability of the RAAR mean that it should be approached with full legal advice on both sides.

Interaction with Rapport

Rapport and réduction work on the same fictive mass but serve different functions. A single gift may give rise to both obligations simultaneously: a rapportable gift to a co-heir is first brought back into the fictive mass for the purposes of computing the heir's share at partition (rapport), then separately assessed against the fictive mass for reduction purposes to determine whether it encroaches on the global reserve. A gift hors part to a co-heir is not subject to rapport but remains subject to reduction if it exceeds the disponible. A gift to a third party is never subject to rapport but is always subject to reduction to the extent it exceeds the disponible. In practice, rapport is calculated first (to settle the partition between the heirs), and reduction is then assessed against any remaining excess over the disponible.

Concerned About Reserve Exposure?

Our guides cover donation structures, RAAR instruments, and donation-partage strategies that give donors certainty about how their estate will be distributed under French law.

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This article is provided for general informational purposes only and does not constitute legal advice. The rules described apply to successions opened on or after 1 January 2007. Readers should consult a qualified French lawyer before making any estate planning decisions involving French assets.