BlogArticleController :: show
Request
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Request Attributes
Key | Value |
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_controller | "App\Controller\BlogArticleController::show" |
_firewall_context | "security.firewall.map.context.main" |
_route | "app_blog_article_show" |
_route_params | [ "slug" => "comment-transmettre-son-patrimoine-en-presence-dun-enfant-handicape" ] |
_stopwatch_token | "1cc97a" |
blogArticle | App\Entity\BlogArticle {#637 -id: 7 -title: "Comment transmettre son patrimoine en présence d’un enfant handicapé ?" -content: """ <p style="text-align:justify"><span style="font-size:14px">Nombreux sont ceux qui souhaitent transmettre à leurs descendants ce qu’ils ont durement gagné ou pu recevoir de leurs parents sans « déperdition » au profit de l’Etat. Néanmoins, les outils utilisés et les objectifs visés peuvent être différents lorsque l’un de ces descendants est <a href="https://notaires-office.fr/enfant-handicape-comment-proteger-son-avenir/">handicapé</a>.</span></p>\r\n \r\n <h2 style="text-align:center"><span style="font-size:18px"><span style="color:#ffffff"><span style="background-color:#2980b9">Protéger un enfant handicapé</span></span></span></h2>\r\n \r\n <p style="text-align:justify"><span style="font-size:14px">En effet, certains voudront protéger cet enfant pour qui le quotidien peut être plus onéreux et les ressources plus faibles en le privilégiant par rapport à ses frères et sœurs. Une part supérieure aux autres enfants pourra alors lui être dévolue par testament ou donation en respectant toutefois les règles de la réserve héréditaire.<br />\r\n Cette part supplémentaire peut être composée d’une somme d’argent, de titres, de parts sociales, d’un bien immobilier, etc. La transmission peut s’effectuer notamment en usufruit qui, pour un bien immobilier loué, possède le même avantage qu’une rente viagère : il permet le versement périodique des sommes.</span></p>\r\n \r\n <h2 style="text-align:center"><span style="font-size:18px"><span style="color:#ffffff"><span style="background-color:#003366">Avantages fiscaux</span></span></span></h2>\r\n \r\n <p style="text-align:justify"><span style="font-size:14px">Il peut être avantageux fiscalement de favoriser cet enfant puisqu’un abattement supplémentaire de 159 325,00 € s’ajoute à l’abattement de 100 000,00 € existant entre parent et enfant sur la part reçue par donation ou succession. L’administration fiscale accorde cet abattement à tout héritier « incapable de travailler dans des conditions normales de rentabilité, en raison d'une infirmité physique ou mentale, congénitale ou acquise ».</span></p>\r\n \r\n <h2 style="text-align:center"><span style="font-size:18px"><span style="color:#ffffff"><span style="background-color:#2980b9">Recours aux contrats d’assurance-vie</span></span></span></h2>\r\n \r\n <p style="text-align:justify"><span style="font-size:14px">Le recours aux contrats d’<a href="https://www.lerevenu.com/impots-et-droits/droits-de-la-famille/comment-assurer-des-revenus-vie-un-enfant-handicape">assurance-vie</a> est également une possibilité. Il existe notamment un contrat spécifique appelé « rente-survie ». Ce contrat, souscrit par les parents garantit, à leur décès, le versement d’un capital ou d’une rente viagère à l’enfant handicapé bénéficiaire. Ce contrat ne peut être racheté, mais les cotisations versées ouvrent droit pour partie à une réduction d’impôt sur les revenus. De plus, les primes versées peuvent être récupérées si l’enfant handicapé décède avant le parent souscripteur.</span></p>\r\n \r\n <h2 style="text-align:center"><span style="font-size:18px"><span style="color:#ffffff"><span style="background-color:#003366">Conséquences inattendues</span></span></span></h2>\r\n \r\n <p style="text-align:justify"><span style="font-size:14px">Toutefois, le fait d’avantager l’enfant handicapé peut avoir des conséquences inattendues au regard des aides qu’il perçoit. En effet, certaines aides prennent en compte les revenus mensuels de l’attributaire. Ainsi, une rente viagère, des dividendes ou des revenus locatifs peuvent diminuer le montant alloué au titre de l’<a href="https://www.service-public.fr/particuliers/vosdroits/F12242">Allocation Adulte Handicapé</a>. <br />\r\n De même, les frais d’hébergement de la personne handicapée sont récupérables sur la succession de l’allocataire. Dans ce cas, les biens transmis à l’enfant handicapé risquent d’être soustraits à son décès par le Conseil Départemental pour le remboursement du montant des aides versées.</span></p>\r\n \r\n <h2 style="text-align:center"><span style="font-size:18px"><span style="color:#ffffff"><span style="background-color:#2980b9">Autres solutions pour éviter des désagréments</span></span></span></h2>\r\n \r\n <p style="text-align:justify"><span style="font-size:14px">Par ailleurs, si le <a href="https://www.impots.gouv.fr/particulier/questions/combien-puis-je-donner-une-personne-handicapee-sans-quelle-ait-payer-de-droit">descendant handicapé</a> n’a pas lui-même d’enfant ou de conjoint et n’a pu établir de testament, son patrimoine, y compris les biens de famille transmis par ses parents décédés, sera dévolu à ses frères et sœurs à son décès moyennant une fiscalité onéreuse.</span></p>\r\n \r\n <p style="text-align:justify"><span style="font-size:14px">Afin d’éviter ces désagréments, d’autres solutions peuvent être envisagées comme des libéralités résiduelles ou graduelles. Ces dernières permettent que le bien attribué par les parents à l’enfant handicapé soit automatiquement transmis à son décès à ses frères et sœurs avec une fiscalité entre parent et enfant et non entre frère et sœur.</span></p>\r\n \r\n <p style="text-align:justify"><span style="font-size:14px">Dans le cadre des donations ou de la transmission par succession de biens immobiliers, il faudra également s’interroger sur les conséquences d’une indivision entre les descendants dont le fonctionnement pourra être complexifié par la présence d’une personne juridiquement incapable.</span></p>\r\n \r\n <p style="text-align:justify"><span style="font-size:14px">De nombreuses possibilités existent donc pour transmettre son patrimoine à l’enfant handicapé. La détermination de la plus adaptée dépendra des aides perçues, de la composition du patrimoine des parents, des relations dans la fratrie…</span></p> """ -image: "transmission patrimoine enfant handicapé-66952c7e-b0e9-4e9b-8469-a38b0e37ebe0.png" -video: null -createdAt: DateTime @1699457883 {#633 : 2023-11-08 16:38:03.0 Europe/Paris (+01:00) } -updatedAt: DateTime @1704290669 {#627 : 2024-01-03 15:04:29.0 Europe/Paris (+01:00) } -category: Proxies\__CG__\App\Entity\BlogCategory {#657 …} -isEnabled: true -slug: "comment-transmettre-son-patrimoine-en-presence-dun-enfant-handicape" } |
slug | "comment-transmettre-son-patrimoine-en-presence-dun-enfant-handicape" |
Request Headers
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accept-encoding | "gzip, br, zstd, deflate" |
host | "preprod-laroche.delit-dinfluence.fr" |
user-agent | "Mozilla/5.0 AppleWebKit/537.36 (KHTML, like Gecko; compatible; ClaudeBot/1.0; +claudebot@anthropic.com)" |
x-php-ob-level | "1" |
Request Content
Request content not available (it was retrieved as a resource).
Response
Response Headers
Header | Value |
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cache-control | "no-cache, private" |
content-type | "text/html; charset=UTF-8" |
date | "Thu, 21 Nov 2024 22:43:41 GMT" |
x-debug-token | "056c8e" |
Cookies
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Response Cookies
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Session 10
Session Metadata
Key | Value |
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Created | "Thu, 21 Nov 24 23:43:41 +0100" |
Last used | "Thu, 21 Nov 24 23:43:41 +0100" |
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_csrf/https-abonne | "j-SVsVgEXK9GPaI0PjjxnL-Dw8DA6ygrak0akFTth1Q" |
captcha_whitelist_key | [
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Session Usage
10
Usages
Stateless check enabled
Usage |
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Gregwar\CaptchaBundle\Type\CaptchaType:94
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Gregwar\CaptchaBundle\Type\CaptchaType:98
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Gregwar\CaptchaBundle\Type\CaptchaType:118
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Symfony\Component\Security\Csrf\TokenStorage\SessionTokenStorage:101
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Symfony\Component\Security\Csrf\TokenStorage\SessionTokenStorage:88
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Symfony\Component\HttpKernel\DataCollector\RequestDataCollector:72
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Symfony\Component\HttpKernel\DataCollector\RequestDataCollector:73
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Symfony\Component\HttpKernel\DataCollector\RequestDataCollector:74
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Symfony\Component\HttpKernel\DataCollector\RequestDataCollector:75
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Symfony\Component\HttpKernel\DataCollector\RequestDataCollector:76
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Server Parameters
Server Parameters
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Key | Value |
---|---|
APP_ENV | "dev" |
APP_SECRET | "18b1bce5554bf83c8cdfc8efed2236ec" |
DATABASE_URL | "mysql://larocheassocies:CVS94ledwF7WPsty@127.0.0.1:3306/larocheassocies" |
MAILER_DSN | "smtp://web1@delit-dinfluence.fr:5b6n78CQiZ7ZtA4e@ssl0.ovh.net:465" |
MESSENGER_TRANSPORT_DSN | "doctrine://default?auto_setup=0" |
Defined as regular env variables
Key | Value |
---|---|
APP_DEBUG | "1" |
CONTEXT_DOCUMENT_ROOT | "/home/debian/www/laroche-associes/preproduction/public" |
CONTEXT_PREFIX | "" |
DOCUMENT_ROOT | "/home/debian/www/laroche-associes/preproduction/public" |
GATEWAY_INTERFACE | "CGI/1.1" |
HTTPS | "on" |
HTTP_ACCEPT | "*/*" |
HTTP_ACCEPT_ENCODING | "gzip, br, zstd, deflate" |
HTTP_HOST | "preprod-laroche.delit-dinfluence.fr" |
HTTP_USER_AGENT | "Mozilla/5.0 AppleWebKit/537.36 (KHTML, like Gecko; compatible; ClaudeBot/1.0; +claudebot@anthropic.com)" |
PATH | "/usr/local/sbin:/usr/local/bin:/usr/sbin:/usr/bin:/sbin:/bin" |
PHP_SELF | "/index.php" |
QUERY_STRING | "" |
REMOTE_ADDR | "3.129.63.252" |
REMOTE_PORT | "64957" |
REQUEST_METHOD | "GET" |
REQUEST_SCHEME | "https" |
REQUEST_TIME | 1732229021 |
REQUEST_TIME_FLOAT | 1732229021.6126 |
REQUEST_URI | "/blog/comment-transmettre-son-patrimoine-en-presence-dun-enfant-handicape" |
SCRIPT_FILENAME | "/home/debian/www/laroche-associes/preproduction/public/index.php" |
SCRIPT_NAME | "/index.php" |
SERVER_ADDR | "51.178.143.171" |
SERVER_ADMIN | "webmaster@localhost" |
SERVER_NAME | "preprod-laroche.delit-dinfluence.fr" |
SERVER_PORT | "443" |
SERVER_PROTOCOL | "HTTP/1.1" |
SERVER_SIGNATURE | "<address>Apache/2.4.62 (Debian) Server at preprod-laroche.delit-dinfluence.fr Port 443</address>\n" |
SERVER_SOFTWARE | "Apache/2.4.62 (Debian)" |
SSL_TLS_SNI | "preprod-laroche.delit-dinfluence.fr" |
SYMFONY_DOTENV_VARS | "APP_ENV,APP_SECRET,MESSENGER_TRANSPORT_DSN,DATABASE_URL,MAILER_DSN" |