{"id":756,"date":"2026-05-27T11:49:15","date_gmt":"2026-05-27T09:49:15","guid":{"rendered":"https:\/\/www.toutsurmesfinances.com\/actualites\/?p=756"},"modified":"2026-05-27T11:49:15","modified_gmt":"2026-05-27T09:49:15","slug":"les-regles-du-capital-deces-des-independants-assouplies","status":"publish","type":"post","link":"https:\/\/www.toutsurmesfinances.com\/actualites\/a\/les-regles-du-capital-deces-des-independants-assouplies","title":{"rendered":"Les r\u00e8gles du capital d\u00e9c\u00e8s des ind\u00e9pendants assouplies"},"content":{"rendered":"<p>Le Conseil de la protection sociale des travailleurs ind\u00e9pendants (CPSTI) s\u2019en r\u00e9jouit dans un communiqu\u00e9 diffus\u00e9 le 26 mai 2026 : les conditions d\u2019ouverture du droit au capital d\u00e9c\u00e8s pour les ayants droit des artisans et commer\u00e7ants retrait\u00e9s d\u00e9c\u00e9d\u00e9s ont \u00e9t\u00e9 r\u00e9cemment simplifi\u00e9es.<\/p>\n<p>Depuis le 5 avril dernier, une somme est vers\u00e9e au conjoint ou, \u00e0 d\u00e9faut, aux enfants d\u2019un ind\u00e9pendant retrait\u00e9 \u00e0 son d\u00e9c\u00e8s d\u00e8s lors que le d\u00e9funt a valid\u00e9 au moins 80 trimestres (20 ans de cotisations) aupr\u00e8s du r\u00e9gime d\u2019assurance vieillesse des travailleurs ind\u00e9pendants. Auparavant, il fallait, en plus, que l\u2019artisan ou le commer\u00e7ant d\u00e9c\u00e9d\u00e9 ait le statut d\u2019ind\u00e9pendant avant de prendre sa retraite.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"3_84480_euros_en_2026\"><\/span>3 844,80 euros en 2026<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>En d\u2019autres termes, le capital d\u00e9c\u00e8s est d\u00e9sormais servi aux ayants droit de l\u2019ind\u00e9pendant retrait\u00e9 m\u00eame si ce dernier n\u2019\u00e9tait plus un travailleur non salari\u00e9 avant de partir \u00e0 la retraite. Le CPSTI, qui pilote la protection sociale des ind\u00e9pendants, se f\u00e9licite d\u2019autant plus de ce changement qu\u2019il l\u2019avait appel\u00e9 de ses v\u0153ux.<\/p>\n<p>Le capital vers\u00e9 par l\u2019Assurance maladie au conjoint ou aux enfants des artisans et commer\u00e7ants retrait\u00e9s d\u00e9c\u00e9d\u00e9s \u00e9quivaut \u00e0 8% du <a href=\"https:\/\/www.toutsurmesfinances.com\/argent\/a\/plafond-de-la-securite-sociale-pss-definition-montants-et-revalorisation\" target=\"_blank\" rel=\"noopener\">plafond annuel de la S\u00e9curit\u00e9 sociale<\/a> (PASS) en vigueur au moment du d\u00e9c\u00e8s. Soit 3 844,80 euros en 2026.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"Pas_dimpot_ni_de_cotisations\"><\/span>Pas d\u2019imp\u00f4t, ni de cotisations<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>Si l\u2019ind\u00e9pendant est encore en activit\u00e9 au moment de sa disparition, le capital correspond \u00e0 20% du PASS (9 612 euros en 2026). La somme est vers\u00e9e \u00e0 condition que le d\u00e9funt soit affili\u00e9 \u00e0 un r\u00e9gime d\u2019assurance vieillesse des ind\u00e9pendants, ait cotis\u00e9 au r\u00e9gime d\u2019assurance invalidit\u00e9-d\u00e9c\u00e8s des travailleurs ind\u00e9pendants au titre des trois\u00a0ann\u00e9es civiles d\u2019activit\u00e9 pr\u00e9c\u00e9dant la date du d\u00e9c\u00e8s sur un revenu moyen au moins \u00e9gal \u00e0 10% de la moyenne des PASS des trois ann\u00e9es consid\u00e9r\u00e9es, et ne percevait pas de retraite.<\/p>\n<p>Pour rappel, le capital d\u00e9c\u00e8s servi aux ayants droit des ind\u00e9pendants retrait\u00e9s ou non retrait\u00e9s est totalement d\u00e9fiscalis\u00e9. La somme est exon\u00e9r\u00e9e d\u2019<a href=\"https:\/\/www.toutsurmesfinances.com\/impots\/bareme-de-l-impot-sur-le-revenu.html\" target=\"_blank\" rel=\"noopener\">imp\u00f4t sur le revenu<\/a> et n\u2019est pas soumise aux cotisations et contributions sociales (<a href=\"https:\/\/www.toutsurmesfinances.com\/impots\/csg-definition-taux-calcul-tout-savoir-sur-la-contribution-sociale-generalisee.html\" target=\"_blank\" rel=\"noopener\">CSG<\/a>, CRDS\u2026).<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Il est d\u00e9sormais plus facile pour les ayants droit des artisans et commer\u00e7ants retrait\u00e9s de percevoir un capital au d\u00e9c\u00e8s de l\u2019ind\u00e9pendant.<\/p>\n","protected":false},"author":13713,"featured_media":757,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[1],"tags":[],"class_list":["post-756","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-a-la-une"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v24.9 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Les r\u00e8gles du capital d\u00e9c\u00e8s des ind\u00e9pendants assouplies<\/title>\n<meta name=\"description\" content=\"Le capital d\u00e9c\u00e8s des artisans et commer\u00e7ants retrait\u00e9s est plus facilement vers\u00e9 \u00e0 leurs proches depuis avril 2026.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.toutsurmesfinances.com\/actualites\/a\/les-regles-du-capital-deces-des-independants-assouplies\" \/>\n<meta property=\"og:locale\" content=\"fr_FR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Les r\u00e8gles du capital d\u00e9c\u00e8s des ind\u00e9pendants assouplies\" \/>\n<meta property=\"og:description\" content=\"Le capital d\u00e9c\u00e8s des artisans et commer\u00e7ants retrait\u00e9s est plus facilement vers\u00e9 \u00e0 leurs proches depuis avril 2026.\" \/>\n<meta property=\"og:url\" content=\"https:\/\/www.toutsurmesfinances.com\/actualites\/a\/les-regles-du-capital-deces-des-independants-assouplies\" \/>\n<meta property=\"og:site_name\" content=\"Actualit\u00e9s\" \/>\n<meta property=\"article:published_time\" content=\"2026-05-27T09:49:15+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/www.toutsurmesfinances.com\/actualites\/wp-content\/uploads\/sites\/12\/2026\/05\/tombe_cimetiere_16_9-scaled.webp\" \/>\n\t<meta property=\"og:image:width\" content=\"823\" \/>\n\t<meta property=\"og:image:height\" content=\"463\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/webp\" \/>\n<meta name=\"author\" content=\"Jean-Philippe Dubosc\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"\u00c9crit par\" \/>\n\t<meta name=\"twitter:data1\" content=\"Jean-Philippe Dubosc\" \/>\n\t<meta name=\"twitter:label2\" content=\"Dur\u00e9e de lecture estim\u00e9e\" \/>\n\t<meta name=\"twitter:data2\" content=\"2 minutes\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\/\/schema.org\",\"@graph\":[{\"@type\":\"WebPage\",\"@id\":\"https:\/\/www.toutsurmesfinances.com\/actualites\/a\/les-regles-du-capital-deces-des-independants-assouplies\",\"url\":\"https:\/\/www.toutsurmesfinances.com\/actualites\/a\/les-regles-du-capital-deces-des-independants-assouplies\",\"name\":\"Les r\u00e8gles du capital d\u00e9c\u00e8s des ind\u00e9pendants assouplies\",\"isPartOf\":{\"@id\":\"https:\/\/www.toutsurmesfinances.com\/actualites\/#website\"},\"primaryImageOfPage\":{\"@id\":\"https:\/\/www.toutsurmesfinances.com\/actualites\/a\/les-regles-du-capital-deces-des-independants-assouplies#primaryimage\"},\"image\":{\"@id\":\"https:\/\/www.toutsurmesfinances.com\/actualites\/a\/les-regles-du-capital-deces-des-independants-assouplies#primaryimage\"},\"thumbnailUrl\":\"https:\/\/www.toutsurmesfinances.com\/actualites\/wp-content\/uploads\/sites\/12\/2026\/05\/tombe_cimetiere_16_9-scaled.webp\",\"author\":{\"@id\":\"https:\/\/www.toutsurmesfinances.com\/actualites\/#\/schema\/person\/addc9e9b3978fa7947ead71bab57694c\"},\"description\":\"Le capital d\u00e9c\u00e8s des artisans et commer\u00e7ants retrait\u00e9s est plus facilement vers\u00e9 \u00e0 leurs proches depuis avril 2026.\",\"breadcrumb\":{\"@id\":\"https:\/\/www.toutsurmesfinances.com\/actualites\/a\/les-regles-du-capital-deces-des-independants-assouplies#breadcrumb\"},\"inLanguage\":\"fr-FR\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\/\/www.toutsurmesfinances.com\/actualites\/a\/les-regles-du-capital-deces-des-independants-assouplies\"]}]},{\"@type\":\"ImageObject\",\"inLanguage\":\"fr-FR\",\"@id\":\"https:\/\/www.toutsurmesfinances.com\/actualites\/a\/les-regles-du-capital-deces-des-independants-assouplies#primaryimage\",\"url\":\"https:\/\/www.toutsurmesfinances.com\/actualites\/wp-content\/uploads\/sites\/12\/2026\/05\/tombe_cimetiere_16_9-scaled.webp\",\"contentUrl\":\"https:\/\/www.toutsurmesfinances.com\/actualites\/wp-content\/uploads\/sites\/12\/2026\/05\/tombe_cimetiere_16_9-scaled.webp\",\"width\":823,\"height\":463,\"caption\":\"Une tombe dans un cimeti\u00e8re\"},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\/\/www.toutsurmesfinances.com\/actualites\/a\/les-regles-du-capital-deces-des-independants-assouplies#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Accueil\",\"item\":\"https:\/\/www.toutsurmesfinances.com\/actualites\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"Les r\u00e8gles du capital d\u00e9c\u00e8s des ind\u00e9pendants assouplies\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\/\/www.toutsurmesfinances.com\/actualites\/#website\",\"url\":\"https:\/\/www.toutsurmesfinances.com\/actualites\/\",\"name\":\"Actualit\u00e9s\",\"description\":\"\",\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\/\/www.toutsurmesfinances.com\/actualites\/?s={search_term_string}\"},\"query-input\":{\"@type\":\"PropertyValueSpecification\",\"valueRequired\":true,\"valueName\":\"search_term_string\"}}],\"inLanguage\":\"fr-FR\"},{\"@type\":\"Person\",\"@id\":\"https:\/\/www.toutsurmesfinances.com\/actualites\/#\/schema\/person\/addc9e9b3978fa7947ead71bab57694c\",\"name\":\"Jean-Philippe Dubosc\",\"image\":{\"@type\":\"ImageObject\",\"inLanguage\":\"fr-FR\",\"@id\":\"https:\/\/www.toutsurmesfinances.com\/actualites\/#\/schema\/person\/image\/\",\"url\":\"https:\/\/secure.gravatar.com\/avatar\/a3cba30cdda1afe79f6ebffc6e952291?s=96&d=mm&r=g\",\"contentUrl\":\"https:\/\/secure.gravatar.com\/avatar\/a3cba30cdda1afe79f6ebffc6e952291?s=96&d=mm&r=g\",\"caption\":\"Jean-Philippe Dubosc\"},\"description\":\"Jean-Philippe Dubosc est r\u00e9dacteur en chef de ToutSurMesFinances.com et sp\u00e9cialiste des questions de retraite obligatoire et d\u2019\u00e9pargne. Pr\u00e9sent au sein du m\u00e9dia depuis plus de 13 ans, il analyse les r\u00e9formes, les dispositifs r\u00e9glementaires et les strat\u00e9gies de d\u00e9part \u00e0 la retraite, avec une approche fond\u00e9e sur une lecture rigoureuse des textes et une connaissance approfondie des diff\u00e9rents r\u00e9gimes de retraite.\",\"sameAs\":[\"https:\/\/www.toutsurmesfinances.com\/author\/jpdubosc\",\"https:\/\/fr.linkedin.com\/in\/jpdubosc\"]}]}<\/script>\n<!-- \/ Yoast SEO plugin. -->","yoast_head_json":{"title":"Les r\u00e8gles du capital d\u00e9c\u00e8s des ind\u00e9pendants assouplies","description":"Le capital d\u00e9c\u00e8s des artisans et commer\u00e7ants retrait\u00e9s est plus facilement vers\u00e9 \u00e0 leurs proches depuis avril 2026.","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/www.toutsurmesfinances.com\/actualites\/a\/les-regles-du-capital-deces-des-independants-assouplies","og_locale":"fr_FR","og_type":"article","og_title":"Les r\u00e8gles du capital d\u00e9c\u00e8s des ind\u00e9pendants assouplies","og_description":"Le capital d\u00e9c\u00e8s des artisans et commer\u00e7ants retrait\u00e9s est plus facilement vers\u00e9 \u00e0 leurs proches depuis avril 2026.","og_url":"https:\/\/www.toutsurmesfinances.com\/actualites\/a\/les-regles-du-capital-deces-des-independants-assouplies","og_site_name":"Actualit\u00e9s","article_published_time":"2026-05-27T09:49:15+00:00","og_image":[{"width":823,"height":463,"url":"https:\/\/www.toutsurmesfinances.com\/actualites\/wp-content\/uploads\/sites\/12\/2026\/05\/tombe_cimetiere_16_9-scaled.webp","type":"image\/webp"}],"author":"Jean-Philippe Dubosc","twitter_card":"summary_large_image","twitter_misc":{"\u00c9crit par":"Jean-Philippe Dubosc","Dur\u00e9e de lecture estim\u00e9e":"2 minutes"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"WebPage","@id":"https:\/\/www.toutsurmesfinances.com\/actualites\/a\/les-regles-du-capital-deces-des-independants-assouplies","url":"https:\/\/www.toutsurmesfinances.com\/actualites\/a\/les-regles-du-capital-deces-des-independants-assouplies","name":"Les r\u00e8gles du capital d\u00e9c\u00e8s des ind\u00e9pendants assouplies","isPartOf":{"@id":"https:\/\/www.toutsurmesfinances.com\/actualites\/#website"},"primaryImageOfPage":{"@id":"https:\/\/www.toutsurmesfinances.com\/actualites\/a\/les-regles-du-capital-deces-des-independants-assouplies#primaryimage"},"image":{"@id":"https:\/\/www.toutsurmesfinances.com\/actualites\/a\/les-regles-du-capital-deces-des-independants-assouplies#primaryimage"},"thumbnailUrl":"https:\/\/www.toutsurmesfinances.com\/actualites\/wp-content\/uploads\/sites\/12\/2026\/05\/tombe_cimetiere_16_9-scaled.webp","author":{"@id":"https:\/\/www.toutsurmesfinances.com\/actualites\/#\/schema\/person\/addc9e9b3978fa7947ead71bab57694c"},"description":"Le capital d\u00e9c\u00e8s des artisans et commer\u00e7ants retrait\u00e9s est plus facilement vers\u00e9 \u00e0 leurs proches depuis avril 2026.","breadcrumb":{"@id":"https:\/\/www.toutsurmesfinances.com\/actualites\/a\/les-regles-du-capital-deces-des-independants-assouplies#breadcrumb"},"inLanguage":"fr-FR","potentialAction":[{"@type":"ReadAction","target":["https:\/\/www.toutsurmesfinances.com\/actualites\/a\/les-regles-du-capital-deces-des-independants-assouplies"]}]},{"@type":"ImageObject","inLanguage":"fr-FR","@id":"https:\/\/www.toutsurmesfinances.com\/actualites\/a\/les-regles-du-capital-deces-des-independants-assouplies#primaryimage","url":"https:\/\/www.toutsurmesfinances.com\/actualites\/wp-content\/uploads\/sites\/12\/2026\/05\/tombe_cimetiere_16_9-scaled.webp","contentUrl":"https:\/\/www.toutsurmesfinances.com\/actualites\/wp-content\/uploads\/sites\/12\/2026\/05\/tombe_cimetiere_16_9-scaled.webp","width":823,"height":463,"caption":"Une tombe dans un cimeti\u00e8re"},{"@type":"BreadcrumbList","@id":"https:\/\/www.toutsurmesfinances.com\/actualites\/a\/les-regles-du-capital-deces-des-independants-assouplies#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Accueil","item":"https:\/\/www.toutsurmesfinances.com\/actualites\/"},{"@type":"ListItem","position":2,"name":"Les r\u00e8gles du capital d\u00e9c\u00e8s des ind\u00e9pendants assouplies"}]},{"@type":"WebSite","@id":"https:\/\/www.toutsurmesfinances.com\/actualites\/#website","url":"https:\/\/www.toutsurmesfinances.com\/actualites\/","name":"Actualit\u00e9s","description":"","potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/www.toutsurmesfinances.com\/actualites\/?s={search_term_string}"},"query-input":{"@type":"PropertyValueSpecification","valueRequired":true,"valueName":"search_term_string"}}],"inLanguage":"fr-FR"},{"@type":"Person","@id":"https:\/\/www.toutsurmesfinances.com\/actualites\/#\/schema\/person\/addc9e9b3978fa7947ead71bab57694c","name":"Jean-Philippe Dubosc","image":{"@type":"ImageObject","inLanguage":"fr-FR","@id":"https:\/\/www.toutsurmesfinances.com\/actualites\/#\/schema\/person\/image\/","url":"https:\/\/secure.gravatar.com\/avatar\/a3cba30cdda1afe79f6ebffc6e952291?s=96&d=mm&r=g","contentUrl":"https:\/\/secure.gravatar.com\/avatar\/a3cba30cdda1afe79f6ebffc6e952291?s=96&d=mm&r=g","caption":"Jean-Philippe Dubosc"},"description":"Jean-Philippe Dubosc est r\u00e9dacteur en chef de ToutSurMesFinances.com et sp\u00e9cialiste des questions de retraite obligatoire et d\u2019\u00e9pargne. Pr\u00e9sent au sein du m\u00e9dia depuis plus de 13 ans, il analyse les r\u00e9formes, les dispositifs r\u00e9glementaires et les strat\u00e9gies de d\u00e9part \u00e0 la retraite, avec une approche fond\u00e9e sur une lecture rigoureuse des textes et une connaissance approfondie des diff\u00e9rents r\u00e9gimes de retraite.","sameAs":["https:\/\/www.toutsurmesfinances.com\/author\/jpdubosc","https:\/\/fr.linkedin.com\/in\/jpdubosc"]}]}},"_links":{"self":[{"href":"https:\/\/www.toutsurmesfinances.com\/actualites\/wp-json\/wp\/v2\/posts\/756","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.toutsurmesfinances.com\/actualites\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.toutsurmesfinances.com\/actualites\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.toutsurmesfinances.com\/actualites\/wp-json\/wp\/v2\/users\/13713"}],"replies":[{"embeddable":true,"href":"https:\/\/www.toutsurmesfinances.com\/actualites\/wp-json\/wp\/v2\/comments?post=756"}],"version-history":[{"count":1,"href":"https:\/\/www.toutsurmesfinances.com\/actualites\/wp-json\/wp\/v2\/posts\/756\/revisions"}],"predecessor-version":[{"id":758,"href":"https:\/\/www.toutsurmesfinances.com\/actualites\/wp-json\/wp\/v2\/posts\/756\/revisions\/758"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.toutsurmesfinances.com\/actualites\/wp-json\/wp\/v2\/media\/757"}],"wp:attachment":[{"href":"https:\/\/www.toutsurmesfinances.com\/actualites\/wp-json\/wp\/v2\/media?parent=756"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.toutsurmesfinances.com\/actualites\/wp-json\/wp\/v2\/categories?post=756"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.toutsurmesfinances.com\/actualites\/wp-json\/wp\/v2\/tags?post=756"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}