{"id":1806,"date":"2006-09-03T09:06:10","date_gmt":"2006-09-03T07:06:10","guid":{"rendered":"https:\/\/www.toutsurmesfinances.com\/patrimoine\/a\/successions-dites-en-ligne-collaterale-explications-et-calculs"},"modified":"2012-09-06T14:42:01","modified_gmt":"2012-09-06T14:42:01","slug":"successions-dites-en-ligne-collaterale-explications-et-calculs","status":"publish","type":"post","link":"https:\/\/www.toutsurmesfinances.com\/patrimoine\/a\/successions-dites-en-ligne-collaterale-explications-et-calculs","title":{"rendered":"Successions dites \u00ab\u00a0en ligne collat\u00e9rale\u00a0\u00bb : explications et calculs"},"content":{"rendered":"

Nos internautes nous posent fr\u00e9quemment des questions relatives aux successions dites \u00ab\u00a0en ligne collat\u00e9rale\u00a0\u00bb. Le code civil distingue deux sortes de collat\u00e9raux, qui sont les fr\u00e8res et s\u0153urs du d\u00e9funt ou les descendants de ces derniers, d’une part, et les autres collat\u00e9raux, d’autre part.
<\/strong>
Les fr\u00e8res et s\u0153urs du d\u00e9funt ou les descendants de ces derniers sont dits \u00ab\u00a0collat\u00e9raux privil\u00e9gi\u00e9s\u00a0\u00bb ; les autres collat\u00e9raux sont appel\u00e9s \u00ab\u00a0collat\u00e9raux ordinaires\u00a0\u00bb. S’agissant de l’ordre dans lequel les collat\u00e9raux sont appel\u00e9s \u00e0 la succession, la loi traite tout \u00e0 fait diff\u00e9remment les collat\u00e9raux privil\u00e9gi\u00e9s, d’une part, et les collat\u00e9raux ordinaires, d’autre part. Entre ces deux cat\u00e9gories de collat\u00e9raux, il existe non seulement une diff\u00e9rence, mais une autre cat\u00e9gorie d’h\u00e9ritiers. C’est pourquoi il nous para\u00eet bon de rapporter litt\u00e9ralement le texte de l’article 734 du Code civil, traitant du cas du d\u00e9funt ne laissant pas de conjoint successible :<\/p>\n

\u00ab\u00a0En l’absence de conjoint successible, les parents sont appel\u00e9s \u00e0 succ\u00e9der ainsi qu’il suit :
1\u00b0- Les enfants ou leurs descendants ;
2\u00b0- Les p\u00e8re et m\u00e8re ; les fr\u00e8res et s\u0153urs et les descendants de ces derniers ;
3\u00b0- Les ascendants autres que les p\u00e8re et m\u00e8re;
4\u00b0- Les collat\u00e9raux autres que les fr\u00e8res et s\u0153urs et les descendants de ces derniers.
Chacune de ces cat\u00e9gories constitue un ordre d’h\u00e9ritiers qui exclut les suivants\u00a0\u00bb.<\/em><\/p>\n

Nous ne rapporterons pas la teneur des articles venant \u00e0 la suite de celui rapport\u00e9, l’exemple suivant, concernant uniquement, les p\u00e8re et m\u00e8re et collat\u00e9raux privil\u00e9gi\u00e9s, en \u00e9tant l’illustration :
Paul X, c\u00e9libataire, sans enfant, est d\u00e9c\u00e9d\u00e9 le 13 juin 2007, sans avoir fait de testament. Il a laiss\u00e9 pour lui succ\u00e9der Monsieur Andr\u00e9 X, son p\u00e8re, Bernadette X, sa s\u0153ur, et Messieurs Eric et Yann X, ses neveux, venant par repr\u00e9sentation de leur p\u00e8re, Pierre X, fr\u00e8re du d\u00e9funt. Le patrimoine net du d\u00e9funt s’\u00e9l\u00e8ve \u00e0 320.000 euros.<\/p>\n

En application de l’article 738 du code civil, la succession est d\u00e9volue pour un quart \u00e0 Monsieur Andr\u00e9 X, p\u00e8re du d\u00e9funt, et pour les trois autres quarts aux autres h\u00e9ritiers. En application des textes sur la repr\u00e9sentation (articles 751 et suivants du Code Civil), le partage des trois quarts restants s’op\u00e9rera par \u00ab\u00a0souches\u00a0\u00bb, c’est \u00e0 dire qu’Eric et Yann recevront ensemble la part qu’aurait re\u00e7ue leur p\u00e8re, \u00e0 \u00e9galit\u00e9 avec Bernadette.<\/p>\n

Par suite, le partage se fera dans les proportions suivantes :<\/p>\n\n\n\n\n\n\n\n
– Andr\u00e9 :<\/td>\n1\/4\u00a0\u00a0 ou<\/td>\n\u00a0 4\/16<\/td>\n<\/tr>\n
– Bernadette :<\/td>\n3\/4 x 1\/2 = 3\/8 ou<\/td>\n\u00a0 6\/16<\/td>\n<\/tr>\n
– Eric :\u00a0<\/td>\n3\/4 x 1\/2 x 1\/2 ou<\/td>\n\u00a0 3\/16<\/td>\n<\/tr>\n
– Yann :<\/td>\n\u00e9galement<\/td>\n\u00a0 3\/16<\/td>\n<\/tr>\n
Total :<\/strong><\/td>\n<\/strong><\/td>\n16\/16<\/strong><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

Par suite, il reviendra \u00e0 chacun :<\/p>\n\n\n\n\n\n\n\n
– Andr\u00e9 :<\/td>\n320.000 euros x 4\/16<\/td>\n=\u00a0 80.000 euros<\/td>\n<\/tr>\n
– Bernadette :<\/td>\n320.000 euros x 6\/16<\/td>\n= 120.000 euros<\/td>\n<\/tr>\n
– Eric :\u00a0<\/td>\n320.000 euros x 3\/16<\/td>\n=\u00a0 60.000 euros<\/td>\n<\/tr>\n
– Yann :<\/td>\n320.000 euros x 3\/16<\/td>\n=\u00a0 60.000 euros<\/td>\n<\/tr>\n
Somme totale :<\/strong><\/td>\n<\/strong><\/td>\n\u00a0320.000 euros<\/strong><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

Si Josette Y, m\u00e8re de Paul X, lui avait surv\u00e9cu, les proportions du partage auraient \u00e9t\u00e9 les suivantes :<\/p>\n\n\n\n\n\n\n\n\n
– Andr\u00e9 :<\/td>\n1\/4\u00a0\u00a0 ou<\/td>\n2\/8<\/td>\n<\/tr>\n
– Josette :<\/td>\n1\/4\u00a0\u00a0 ou<\/td>\n2\/8<\/td>\n<\/tr>\n
– Bernadette :<\/td>\n1\/2\u00a0x 1\/2\u00a0 ou<\/td>\n2\/8<\/td>\n<\/tr>\n
– Eric :\u00a0<\/td>\n1\/2 x 1\/2 x 1\/2\u00a0ou<\/td>\n1\/8<\/td>\n<\/tr>\n
– Yann :<\/td>\n\u00e9galement<\/td>\n1\/8<\/td>\n<\/tr>\n
Total :<\/strong><\/td>\n<\/strong><\/td>\n8\/8<\/strong><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

Par suite, il serait revenu \u00e0 chacun, savoir :<\/p>\n\n\n\n\n\n\n\n\n
– Andr\u00e9 :<\/td>\n320.000 euros x 2\/8<\/td>\n= 80.000 euros<\/td>\n<\/tr>\n
– Josette :<\/td>\n320.000 euros x 2\/8<\/td>\n= 80.000 euros<\/td>\n<\/tr>\n
– Bernadette :<\/td>\n320.000 euros x 2\/8<\/td>\n= 80.000 euros<\/td>\n<\/tr>\n
– Eric :\u00a0<\/td>\n320.000 euros x 1\/8<\/td>\n= 40.000 euros<\/td>\n<\/tr>\n
– Yann :<\/td>\n320.000 euros x 1\/8<\/td>\n\n

= 40.000 euros<\/p>\n<\/td>\n<\/tr>\n

Somme totale :<\/strong><\/td>\n<\/strong><\/td>\n320.000 euros<\/strong><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

A\u00a0suivre<\/strong>
Nous examinerons prochainement des cas plus complexes, de successions partiellement ou totalement d\u00e9volues \u00e0 des collat\u00e9raux ordinaires. Cliquer sur le len ci-dessous :
>> Succession : cas o\u00f9 les fr\u00e8res et s\u0153urs sont issus d’unions diff\u00e9rentes<\/strong><\/a><\/p>\n\n <\/tbody>\n<\/table>\n","protected":false},"excerpt":{"rendered":"

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Il analyse les strat\u00e9gies d\u2019investissement,\u00a0suit\u00a0les \u00e9volutions fiscales et les\u00a0probl\u00e9matiques\u00a0patrimoniales\u00a0avec une vision long terme, forg\u00e9e par des ann\u00e9es de pratique et de suivi des march\u00e9s.\u00a0","sameAs":["https:\/\/www.toutsurmesfinances.com\/author\/olivier","https:\/\/www.linkedin.com\/in\/obrunet\/"]}]}},"_links":{"self":[{"href":"https:\/\/www.toutsurmesfinances.com\/patrimoine\/wp-json\/wp\/v2\/posts\/1806","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.toutsurmesfinances.com\/patrimoine\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.toutsurmesfinances.com\/patrimoine\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.toutsurmesfinances.com\/patrimoine\/wp-json\/wp\/v2\/users\/13709"}],"replies":[{"embeddable":true,"href":"https:\/\/www.toutsurmesfinances.com\/patrimoine\/wp-json\/wp\/v2\/comments?post=1806"}],"version-history":[{"count":0,"href":"https:\/\/www.toutsurmesfinances.com\/patrimoine\/wp-json\/wp\/v2\/posts\/1806\/revisions"}],"wp:attachment":[{"href":"https:\/\/www.toutsurmesfinances.com\/patrimoine\/wp-json\/wp\/v2\/media?parent=1806"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.toutsurmesfinances.com\/patrimoine\/wp-json\/wp\/v2\/categories?post=1806"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.toutsurmesfinances.com\/patrimoine\/wp-json\/wp\/v2\/tags?post=1806"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}