Civil Code Article 1148-1Jan. 20, 2021

If an heir receives gifts in property (assets) from the decedent within two years prior to the opening of succession, the assets shall be deemed as estate.
If property mentioned in the preceding paragraph is transferred or lose, the value of the property in question shall be calculated as when it was given.

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Civil Code Article 1148Jan. 20, 2021

Unless it is otherwise provided for in this Code, an heir assumes all the rights and obligations pertaining to the estate of the decedent at the time of the commencement of the succession, except those rights and obligations which exclusively belong to the decedent.
An heir’s obligations to the debts of the decedent are limited to the extent of the property acquired from the estate.

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