{"id":2449,"date":"2017-10-21T09:54:27","date_gmt":"2017-10-21T08:54:27","guid":{"rendered":"https:\/\/flinn.law\/?p=2449"},"modified":"2020-07-24T15:25:24","modified_gmt":"2020-07-24T13:25:24","slug":"donations-successions","status":"publish","type":"post","link":"https:\/\/flinn.law\/fr\/donations-successions\/","title":{"rendered":"Donations, Successions: du d\u00e9poussi\u00e9rage pour tenir autrement vos promesses !"},"content":{"rendered":"

Une loi du 31 juillet 2017 (MB 01-09-2017) modifie le code civil et s\u2019appliquera le 1er septembre 2018. Elle cr\u00e9e une petite r\u00e9volution, s\u2019adaptant aux couples et familles \u00abnouvelle version\u00a0\u00bb. Ce nouveau cadre l\u00e9gal s\u2019oriente vers les principes suivants\u00a0:<\/p>\n

    \n
  1. R\u00e9serve successorale pour votre (vos) enfant(s)\u00a0: un minimum de 50% de votre patrimoine successoral leur reste garanti (et non un maximum de 75%). <\/strong>Toujours hors de question de \u00ab\u00a0d\u00e9sh\u00e9riter\u00a0\u00bb tout descendant direct mais les autres 50 % vous permettront de disposer, de votre vivant ou \u00e0 votre d\u00e9c\u00e8s, comme il vous plaira, au profit d\u2019une association, de vos arri\u00e8res petits-enfants, d\u2019un bel-enfant, d\u2019un fid\u00e8le compagnon,\u2026<\/li>\n
  2. A d\u00e9faut de descendant direct, la r\u00e9serve de 25% au profit de vos propres parents pourra disparaitre. <\/strong>Tout partenaire pourra donc tester comme il le souhaite sur l\u2019ensemble de son patrimoine mais s\u2019il laissait un p\u00e8re ou une m\u00e8re dans la pr\u00e9carit\u00e9, ce dernier pourrait requ\u00e9rir d\u2019un tribunal, un capital alimentaire ou une rentre viag\u00e8re sur sa succession.<\/li>\n
  3. Les donations seront autrement valoris\u00e9es pour leur rapport. <\/strong>Toute donation au profit d’un futur h\u00e9ritier restera sujette \u00e0 \u00ab\u00a0rapport\u00a0\u00bb au moment o\u00f9 la succession s\u2019ouvre pour, entre autres, v\u00e9rifier le respect de la r\u00e9serve entre h\u00e9ritiers. Aujourd\u2019hui la valeur est d\u00e9termin\u00e9e au jour de la donation, pour un meuble ou une somme d\u2019argent et au jour du d\u00e9c\u00e8s, pour un immeuble. La nouvelle loi met fin \u00e0 cette diff\u00e9rence de valorisation. Le rapport se fera selon la valeur intrins\u00e8que du bien donn\u00e9 au jour de la donation, index\u00e9e jusqu’\u00e0 la date du d\u00e9c\u00e8s du donateur, en fonction de l’indice des prix \u00e0 la consommation du mois dudit d\u00e9c\u00e8s.<\/li>\n
  4. Plus large autorisation de conclure des pactes successoraux. <\/strong>L’interdiction reste la r\u00e8gle pour \u00e9viter un int\u00e9ressement des h\u00e9ritiers au d\u00e9c\u00e8s de leur bienfaiteur. Les pactes seront toutefois autoris\u00e9s s\u2019ils sont globaux, et donc s\u2019ils concernent tous les h\u00e9ritiers du d\u00e9funt, ou s\u2019ils sont ponctuels, \u00e0 savoir relatif \u00e0 une op\u00e9ration particuli\u00e8re (telle une cession d\u2019un immeuble \u00e0 un tiers qui d\u00e9passerait la quotit\u00e9 disponible). Il est \u00e0 noter que le R\u00e8glement Europ\u00e9en n\u00b0 650\/2012 sur les successions codifiait d\u00e9j\u00e0 ces pactes g\u00e9n\u00e9ralis\u00e9s au sein de l\u2019UE.<\/li>\n
  5. Moins d\u2019un an pour se pr\u00e9parer.\u00a0<\/strong>Les r\u00e8gles anciennes resteront en vigueur pour les successions de d\u00e9c\u00e8s ant\u00e9rieurs au 1er<\/sup> septembre 2018, sauf si vous avez l\u2019intention de les faire perdurer au-del\u00e0, pour les donations faites avant. Dans ce cas, un passage chez votre notaire sera n\u00e9cessaire au plus tard durant l\u2019\u00e9t\u00e9 2018. Depuis le 3 ao\u00fbt dernier (loi du 06-07-2017, MB 24-07-2017), ce passage est obligatoire pour \u00ab\u00a0renoncer \u00e0 une succession\u00a0\u00bb ou \u00ab\u00a0l\u2019accepter sous b\u00e9n\u00e9fice d\u2019inventaire\u00a0\u00bb, alors qu\u2019avant une d\u00e9claration au greffe du tribunal de premi\u00e8re instance suffisait. Cet acte authentique de d\u00e9claration est publi\u00e9 au Moniteur Belge et repris dans un registre central successoral.<\/li>\n
  6. C\u00f4t\u00e9 usufruit\u00a0:\u00a0<\/strong>On rel\u00e8ve un usufruit \u00ab\u00a0continu\u00e9\u00a0\u00bb pour le conjoint survivant en cas de pr\u00e9d\u00e9c\u00e8s de son \u00e9poux, lui-m\u00eame donateur d\u2019un bien dont il s\u2019\u00e9tait r\u00e9serv\u00e9 l\u2019usufruit. C\u00f4t\u00e9 conversion de l\u2019usufruit du conjoint survivant\u00a0en somme d\u2019argent: elle n\u2019est plus seulement possible mais elle est de droit pour les h\u00e9ritiers d\u2019un autre lit.<\/li>\n<\/ol>\n

    Laurence HAYAUX
    \nLaura FERIRE<\/p>\n","protected":false},"excerpt":{"rendered":"

    Une loi du 31 juillet 2017 (MB 01-09-2017) modifie le code civil et s\u2019appliquera le 1er septembre 2018. Elle cr\u00e9e une petite r\u00e9volution, s\u2019adaptant aux couples et familles \u00abnouvelle version \u00bb. Ce nouveau cadre l\u00e9gal s\u2019oriente vers les principes suivants :<\/p>\n","protected":false},"author":33,"featured_media":2497,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"inline_featured_image":false,"footnotes":""},"expertises":[],"co_authors":[84,86],"class_list":["post-2449","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","co_authors-laura-ferire","co_authors-laurence-hayaux"],"acf":[],"yoast_head":"\nDonations, Successions: du d\u00e9poussi\u00e9rage pour tenir vos promesses!<\/title>\n<meta name=\"description\" content=\"Une loi du 31 juillet 2017 (MB 01-09-2017) modifie le code civil et s\u2019appliquera le 1er septembre 2018. 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