Legal Definitions - rapport à succession

Rapport à succession is a legal principle found in civil law systems. It refers to the process of accounting for certain gifts or advancements that an heir received from a person during that person's lifetime, when the person's estate is later divided among all heirs. The purpose is to ensure that all heirs receive an equitable share of the inheritance by bringing these prior gifts back into consideration, as if they were still part of the estate, before the final distribution.

Here are some examples to illustrate this concept:

• Example 1: Down Payment for a Home

  Imagine a parent, Mr. Chen, who has three children. During his lifetime, he provides his eldest daughter, Li, with a substantial sum to cover the down payment on her first home. The other two children did not receive similar financial assistance for their housing. When Mr. Chen passes away, his will states that his estate should be divided equally among his three children. Through the principle of rapport à succession, the value of the down payment Li received would be added back to the total value of Mr. Chen's estate for calculation purposes. Li's share of the inheritance would then be reduced by the amount of that down payment, ensuring that the remaining estate can be distributed fairly among all three children, effectively balancing out the earlier gift.

• Example 2: Business Startup Capital

  Consider Ms. Rodriguez, who had two sons. She was very supportive of her younger son, Marco, and provided him with a significant investment to start his technology company years before her death. Her older son, David, pursued a different career path and did not receive a comparable financial gift. Upon Ms. Rodriguez's passing, her estate is to be divided equally between Marco and David. Under rapport à succession, the capital Ms. Rodriguez gave to Marco for his business would be factored into the total estate value. Marco's eventual inheritance would be adjusted downwards by the amount of that investment, allowing David to receive a larger portion from the remaining estate to achieve an overall equal distribution, taking into account the lifetime gift to Marco.