{"id":1773,"date":"2008-11-27T08:40:43","date_gmt":"2008-11-27T07:40:43","guid":{"rendered":"https:\/\/www.toutsurmesfinances.com\/patrimoine\/a\/la-reforme-de-2007"},"modified":"2017-02-07T10:58:20","modified_gmt":"2017-02-07T10:58:20","slug":"la-reforme-de-2007","status":"publish","type":"post","link":"https:\/\/www.toutsurmesfinances.com\/patrimoine\/a\/la-reforme-de-2007","title":{"rendered":"La r\u00e9forme de 2007"},"content":{"rendered":"<\/p>\n

Parmi les principales mesures, la cr\u00e9ation d\u2019un \u00ab pacte successoral \u00bb ou \u00ab pacte de famille \u00bb<\/strong> permettant \u00e0 un h\u00e9ritier, d\u00e9j\u00e0 \u00e2g\u00e9 par exemple, de renoncer par avance \u00e0 tout ou partie de son h\u00e9ritage au profit de ses enfants pour \u00e9viter les transmissions en cascades, co\u00fbteuses en droit de succession. Il est \u00e9galement possible de favoriser un h\u00e9ritier par rapport aux autres. Une mesure mise en pratique pour les familles dont l\u2019un des enfants est handicap\u00e9. Mais il n\u2019est pas possible de d\u00e9sh\u00e9riter un enfant sans son accord.<\/p>\n

Depuis 2007, les h\u00e9ritiers ont dix ans au lieu de trente auparavant pour accepter ou refuser une succession. Les autres h\u00e9ritiers, l\u2019Etat ou les cr\u00e9anciers du d\u00e9funt peuvent cependant, dans un d\u00e9lai de quatre mois apr\u00e8s le d\u00e9c\u00e8s, faire appel \u00e0 un huissier pour exiger de l\u2019h\u00e9ritier r\u00e9calcitrant qu\u2019il se prononce. Les r\u00e8gles de l\u2019indivision ont \u00e9t\u00e9 assouplies. Il n\u2019est plus n\u00e9cessaire d\u2019obtenir l\u2019unanimit\u00e9 des h\u00e9ritiers pour prendre une d\u00e9cision \u00e0 l\u2019occasion d\u2019une succession mais la majorit\u00e9 des deux tiers suffit. Cela permet de d\u00e9bloquer plus facilement certaines situations en cas de d\u00e9saccord des h\u00e9ritiers sur la marche \u00e0 suivre. Il est ainsi possible pour les h\u00e9ritiers de vendre des biens (sauf immobiliers) pour r\u00e9gler certaines d\u00e9penses exceptionnelles (frais d\u2019obs\u00e8ques, dettes fiscales, loyers etc.) m\u00eame si un h\u00e9ritier s\u2019y oppose.<\/p>\n

Instauration d\u2019un \u00ab mandataire posthume \u00bb<\/strong><\/p>\n

La nouvelle r\u00e8gle pr\u00e9voit \u00e9galement de faciliter la transmission des patrimoines. Pour assurer le passage de t\u00e9moin dans le cas d\u2019une entreprise familiale par exemple, il est maintenant possible de son vivant de d\u00e9signer un ou plusieurs mandataire(s) ayant pour mission de g\u00e9rer le moment venu son patrimoine successoral. Ce \u00ab mandat posthume \u00bb est instaur\u00e9 pour une dur\u00e9e de deux ans. Les h\u00e9ritiers peuvent ainsi faire administrer provisoirement l\u2019entreprise familiale par un mandataire de confiance, lorsqu\u2019ils n\u2019ont pas la capacit\u00e9 de le faire eux-m\u00eames (h\u00e9ritiers mineurs par exemple) ou en cas de m\u00e9sentente entre eux.<\/p>\n

De m\u00eame, les h\u00e9ritiers qui acceptent la succession \u00ab \u00e0 concurrence de la valeur de l\u2019actif \u00bb<\/strong> ont la possibilit\u00e9 de demander \u00e0 ne pas payer une dette contract\u00e9e par le d\u00e9funt et dont ils n\u2019avaient pas connaissance au moment de l\u2019acceptation de la succession, dans le cas o\u00f9 cette dette pourrait menacer le patrimoine personnel de l\u2019h\u00e9ritier.<\/p>\n

Enfin, le texte s\u2019adapte \u00e0 l\u2019\u00e9volution des m\u0153urs. Pour les personnes pacs\u00e9es, le conjoint survivant peut\u00a0 b\u00e9n\u00e9ficier de l\u2019attribution pr\u00e9f\u00e9rentielle du logement, ce qui n\u2019\u00e9tait pas le cas jusqu\u2019\u00e0 pr\u00e9sent o\u00f9 le survivant \u00e9tait consid\u00e9r\u00e9 comme un tiers au d\u00e9c\u00e8s de son conjoint. Par ailleurs, dans le cadre de familles recompos\u00e9es, des conjoints peuvent d\u00e9sormais consentir une donation-partage de leurs biens au profit de leurs enfants communs et de ceux n\u00e9s de pr\u00e9c\u00e9dentes unions, ce qui permet de placer sur un pied d’\u00e9galit\u00e9 les enfants n\u00e9s d’unions diff\u00e9rentes.<\/p>\n

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Le r\u00e9gime juridique des successions avait bien besoin de ce d\u00e9poussi\u00e9rage. Pr\u00e8s de 200 articles du Code civil ont \u00e9t\u00e9 r\u00e9examin\u00e9s par cet \u00ab aggiornamento \u00bb qui vise \u00e0 mettre \u00e0 jour des principes qui n\u2019avaient pas \u00e9t\u00e9 chang\u00e9s depuis 1804 et ne correspondaient plus \u00e0 la situation d\u00e9mographique, sociale et \u00e9conomique de notre pays. La r\u00e9forme adopt\u00e9e en juin 2006 par le Parlement s’applique ainsi depuis le 1er janvier 2007. .<\/p>\n","protected":false},"author":13709,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[28],"tags":[],"class_list":["post-1773","post","type-post","status-publish","format-standard","hentry","category-transmission"],"acf":[],"yoast_head":"\nLa r\u00e9forme de 2007<\/title>\n<meta name=\"description\" content=\"la reforme de 2007\" \/>\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\/patrimoine\/a\/la-reforme-de-2007\" \/>\n<meta property=\"og:locale\" content=\"fr_FR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"La r\u00e9forme de 2007\" \/>\n<meta property=\"og:description\" content=\"la 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