# Substantive scope of application

There is an exclusion, however:

- On the one hand, the treatment of all gifts in the succession is subject to the Regulation: Article 3(2)g reserves the application of Article 23(2)i on restoring or accounting for gifts.

- On the other, the Regulation therefore applies to the substantive validity (Article 26) and formal validity (Article 27) of the dispositions of property upon death (Article 25 and Article 26)