{"id":1847,"date":"2011-08-04T08:09:57","date_gmt":"2011-08-04T06:09:57","guid":{"rendered":"https:\/\/www.toutsurmesfinances.com\/patrimoine\/a\/actif-successoral-definition"},"modified":"2025-09-08T14:46:43","modified_gmt":"2025-09-08T12:46:43","slug":"actif-successoral-definition","status":"publish","type":"post","link":"https:\/\/www.toutsurmesfinances.com\/patrimoine\/a\/actif-successoral-definition","title":{"rendered":"Actif successoral – d\u00e9finition"},"content":{"rendered":"

Selon la Caisse nationale d’assurance vieillesse (Cnav), \u00ab l’actif successoral s’analyse comme la diff\u00e9rence entre l’actif brut constitu\u00e9 par les biens, droits de cr\u00e9ance, etc. acquis de son vivant par l’assur\u00e9 et le passif dont celui-ci \u00e9tait encore redevable au jour de son d\u00e9c\u00e8s \u00bb (circulaire Cnav 107\/89 du 25 octobre 1989).<\/p>\n

Pour d\u00e9terminer l’actif successoral, il faut d\u00e9terminer l’actif brut, compos\u00e9 des biens immobiliers et mobiliers, de l’argent liquide et des meubles. Les h\u00e9ritiers peuvent appliquer un forfait de 5% de l’actif brut pour d\u00e9terminer la valeur des meubles (article 764 du Code g\u00e9n\u00e9ral des imp\u00f4ts).<\/p>\n

Il convient ensuite de d\u00e9duire de l’actif brut les \u00e9l\u00e9ments suivants : l’ensemble des dettes, les frais d’obs\u00e8ques dans la limite de 1.500 euros et les frais de derni\u00e8re maladie non rembours\u00e9s par la S\u00e9curit\u00e9 sociale.<\/p>\n

Ne sont pas d\u00e9ductibles les frais suivant : les frais de notaire, les frais d’agence suite \u00e0 la vente du logement, les droits de mutation, l’aide alimentaire, les allocations et prestations sociales.<\/p>\n

D\u00e9finitions connexes :<\/strong> (\u00e0 para\u00eetre)
\nDroit de mutation \u00e0 titre gratuit \u2013 h\u00e9ritage \u2013 \u00e9molument \u2013 frais de notaire \u2013 notaire – succession<\/p>\n

En savoir plus<\/strong>
\n>> Les r\u00e8gles de l’h\u00e9ritage<\/a><\/strong>
\n>> Droits et devoir des h\u00e9ritiers r\u00e9servataires<\/a><\/strong><\/p>\n","protected":false},"excerpt":{"rendered":"

L’actif successoral correspond au patrimoine du d\u00e9funt le jour de son d\u00e9c\u00e8s, diminu\u00e9 de l’ensemble de ses dettes. 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