A more thorough explanation:

Rapport à succession

Rapport à succession is a legal term that refers to the restoration of property received by an heir in advance from a deceased person's estate. This is done to ensure that all heirs receive an equal distribution of the estate.

For example, if a father gives his son a house before he dies, the value of the house will be added back to the estate when it is divided among all the heirs. This is to ensure that the son who received the house does not receive more than his fair share of the estate.

Another example would be if a mother gives her daughter a large sum of money before she dies. The daughter would be required to return the money to the estate so that it can be divided equally among all the heirs.

The purpose of rapport à succession is to ensure that all heirs receive an equal share of the estate, regardless of any gifts or advances they may have received from the deceased person during their lifetime.