The given jewel is brought back to the partition at its value today

This is the rule least known by families, and one of the most explosive at the time of an inheritance. It can be summed up in one sentence: a given asset is not counted for what it was worth on the day of the gift, but for what it is worth on the day of the partition.

What article 860 of the French Civil Code says

When a donation is subject to clawback, the clawback is due for the value of the given asset at the time of the partition, based on its state at the time of the donation. In other words: we take the jewel as it was when it was given — same stones, same setting, same condition — and apply today's prices.

If the asset was sold before the partition, its value at the day of the sale is used. The logic of the system is equality between heirs: to neutralize inflation and market changes so that the one who received early is neither advantaged nor penalized.

Why jewelry is particularly affected

Few assets experience such strong variations. The price of gold has multiplied several times in twenty years; some colored stones have seen their prices soar; signed pieces by famous maisons are now trading well above their original price, while other jewelry, very expensive at purchase, has lost most of its resale value.

Two children having received “the same thing” twenty years apart can thus find themselves with considerable differences at the time of the partition — without anyone having done anything wrong.

An example that speaks

In 2006, a mother gave her eldest daughter a ring estimated at €9,000; in 2016, she gave her younger daughter a necklace of then equivalent value. At death, in 2026, the ring is worth €22,000 and the necklace €11,000.

At the partition, the eldest is considered to have received €22,000, the youngest €11,000. The difference is compensated on the rest of the estate — and if the estate is insufficient, the eldest may owe an indemnity. Families tear each other apart on situations exactly like this, often because no one had anticipated the rule.

How to protect yourself

• Have each jewel appraised and dated at the time of the gift: it is this document that will establish the state of the piece, the reference that article 860 requires to be retained.
• Photograph the piece from several angles, with any certificates.
• Talk to your notary: depending on the situation, a donation-partage (partition gift) can freeze values and precisely avoid this mechanism. It is a decision that belongs to them, not us — but it deserves to be considered before giving.
• Reappraise at the time of the partition: it is the value of the day that counts, and it must be established by a professional, otherwise the discussion turns into a casual estimate.

We intervene at both ends of this chain: at the time of the gift, to date and quantify; at the time of the partition, to objectively reappraise. In both cases, the same document is given to all heirs who request it — transparency being by far the best appeasement.

Updated July 25, 2026 — allowances and declaration procedures change regularly; check the rule in force on the day of your donation.