The report of the property to the estate does not require the donee to return the property if he received more than its share of the estate. But to restore the balance between the heirs, he will recover unless his heirs the assets remaining in the estate of the deceased to his death..

- The donation residual. Property that remaining in the estate of a donee on his death will be sent to a third party designated by the donor. The first recipient is not obliged to keep the property. Nevertheless, the law forbids him to pass this property by will. The donor may also forbid him to give.

Until now, the gift-sharing could be done only with the benefit of descendants as heirs (usually these are children). The scope of the gift-sharing is extended by the new law: since 1 January 2007, any person may make a distribution and sharing of his property among his heirs apparent, regardless of family status. The aim is primarily to enable a person with no children to distribute and share his property among his brothers and sisters or nephews and nieces. The donation-sharing is also extended to the grandchildren and stepfamilies.

Finally, since 1 January 2007, a gift to a child will not be automatically canceled due to the occurrence of another child. It is no longer today than a mere option for the donor who will provide in the deed of gift.

The waiver must be established by a notary in the lifetime of the person making the gift or will. The deed is signed in the presence of two notaries and renouncing one appointed by the President of the Chamber of Notaries.

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