{"id":1947,"date":"2015-04-21T15:57:13","date_gmt":"2015-04-21T13:57:13","guid":{"rendered":"https:\/\/www.toutsurmesfinances.com\/patrimoine\/a\/les-donations-par-preciput-sont-considerees-hors-succession"},"modified":"2015-04-21T15:57:13","modified_gmt":"2015-04-21T15:57:13","slug":"les-donations-par-preciput-sont-considerees-hors-succession","status":"publish","type":"post","link":"https:\/\/www.toutsurmesfinances.com\/patrimoine\/a\/les-donations-par-preciput-sont-considerees-hors-succession","title":{"rendered":"Les donations par pr\u00e9ciput sont consid\u00e9r\u00e9es hors succession"},"content":{"rendered":"<p>Les donations faites par pr\u00e9ciput ne peuvent pas \u00eatre rapport\u00e9es \u00e0 l&rsquo;actif successoral. La Cour de cassation a confirm\u00e9 dans un <a href=\"http:\/\/www.legifrance.gouv.fr\/affichJuriJudi.do?oldAction=rechJuriJudi&amp;idTexte=JURITEXT000030446667&amp;fastReqId=703358615&amp;fastPos=1oici\" target=\"_blank\" rel=\"nofollow\">arr\u00eat rendu le 1er avril 2015<\/a> que ces lib\u00e9ralit\u00e9s sont effectu\u00e9es \u00ab hors part \u00bb.<\/p>\n<p>Dans l&rsquo;affaire jug\u00e9e, un des h\u00e9ritiers avait re\u00e7u une donation par pr\u00e9ciput de 90.000 euros. Il avait \u00e9t\u00e9 condamn\u00e9 par la cour d&rsquo;appel de Bastia \u00e0 rapporter cette somme \u00e0 la succession. Or, <em>\u00ab le propre d&rsquo;une donation faite par pr\u00e9ciput et hors part est d&rsquo;\u00eatre soustraite \u00e0 rapport au moment de la succession \u00bb<\/em>, a motiv\u00e9 la 1\u00e8re Chambre civile de la Cour de cassation pour casser l&rsquo;arr\u00eat attaqu\u00e9.<\/p>\n<p>Toutefois, cette lib\u00e9ralit\u00e9 n&rsquo;est pas rapportable \u00e0 la succession puisqu&rsquo;elle ne d\u00e9passe la <a href=\"https:\/\/www.toutsurmesfinances.com\/patrimoine\/a\/reserve-et-quotite-disponible-droits-et-devoirs\" target=\"_blank\">quotit\u00e9 disponible<\/a>. <em>\u00ab L&rsquo;h\u00e9ritier r\u00e9servataire gratifi\u00e9 par pr\u00e9ciput au-del\u00e0 de la quotit\u00e9 disponible et qui accepte la succession supporte la r\u00e9duction en valeur \u00bb<\/em>, c&rsquo;est-\u00e0-dire une indemnit\u00e9 pr\u00e9lev\u00e9e sur la part de l&rsquo;h\u00e9ritier, rappelle le Conseil constitutionnel dans une <a href=\"http:\/\/www.conseil-constitutionnel.fr\/conseil-constitutionnel\/root\/bank\/download\/2013337QPCccc_337qpc.pdf\" target=\"_blank\" rel=\"nofollow\">d\u00e9cision du 1er ao\u00fbt 2013<\/a>.<\/p>\n<p><strong>Sur l&rsquo;actualit\u00e9 de la succession<br \/><\/strong><a href=\"https:\/\/www.toutsurmesfinances.com\/patrimoine\/a\/vers-un-assouplissement-des-droits-de-succession-pour-les-enfants-adoptes\" target=\"_blank\">Vers un assouplissement des droits de succession pour les enfants adopt\u00e9s<br \/><\/a><a href=\"https:\/\/www.toutsurmesfinances.com\/patrimoine\/a\/des-injures-n-entrainent-pas-toujours-l-annulation-de-la-donation\" target=\"_blank\">Des injures n&rsquo;entra\u00eenent pas toujours l&rsquo;annulation de la donation<\/a><\/p>\n","protected":false},"excerpt":{"rendered":"<p>.<\/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-1947","post","type-post","status-publish","format-standard","hentry","category-transmission"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v24.9 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Les donations par pr\u00e9ciput sont consid\u00e9r\u00e9es hors succession<\/title>\n<meta name=\"description\" content=\"Les donations faites par pr\u00e9ciput ne peuvent pas \u00eatre rapport\u00e9es \u00e0 l&#039;actif successoral. 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