https://preprod-laroche.delit-dinfluence.fr/blog/comment-transmettre-son-patrimoine-en-presence-dun-enfant-handicape

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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 &agrave; leurs descendants ce qu&rsquo;ils ont durement gagn&eacute; ou pu recevoir de leurs parents sans &laquo; d&eacute;perdition &raquo; au profit de l&rsquo;Etat. N&eacute;anmoins, les outils utilis&eacute;s et les objectifs vis&eacute;s peuvent &ecirc;tre diff&eacute;rents lorsque l&rsquo;un de ces descendants est <a href="https://notaires-office.fr/enfant-handicape-comment-proteger-son-avenir/">handicap&eacute;</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">Prot&eacute;ger un enfant handicap&eacute;</span></span></span></h2>\r\n
    \r\n
    <p style="text-align:justify"><span style="font-size:14px">En effet, certains voudront prot&eacute;ger cet enfant pour qui le quotidien peut &ecirc;tre plus on&eacute;reux et les ressources plus faibles en le privil&eacute;giant par rapport &agrave; ses fr&egrave;res et s&oelig;urs. Une part sup&eacute;rieure aux autres enfants pourra alors lui &ecirc;tre d&eacute;volue par testament ou donation en respectant toutefois les r&egrave;gles de la r&eacute;serve h&eacute;r&eacute;ditaire.<br />\r\n
    Cette part suppl&eacute;mentaire peut &ecirc;tre compos&eacute;e d&rsquo;une somme d&rsquo;argent, de titres, de parts sociales, d&rsquo;un bien immobilier, etc. La transmission peut s&rsquo;effectuer notamment en usufruit qui, pour un bien immobilier lou&eacute;, poss&egrave;de le m&ecirc;me avantage qu&rsquo;une rente viag&egrave;re : il permet le versement p&eacute;riodique 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 &ecirc;tre avantageux fiscalement de favoriser cet enfant puisqu&rsquo;un abattement suppl&eacute;mentaire de 159 325,00 &euro; s&rsquo;ajoute &agrave; l&rsquo;abattement de 100 000,00 &euro; existant entre parent et enfant sur la part re&ccedil;ue par donation ou succession. L&rsquo;administration fiscale accorde cet abattement &agrave; tout h&eacute;ritier &laquo; incapable de travailler dans des conditions normales de rentabilit&eacute;, en raison d&#39;une infirmit&eacute; physique ou mentale, cong&eacute;nitale ou acquise &raquo;.</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&rsquo;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&rsquo;<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 &eacute;galement une possibilit&eacute;. Il existe notamment un contrat sp&eacute;cifique appel&eacute; &laquo; rente-survie &raquo;. Ce contrat, souscrit par les parents garantit, &agrave; leur d&eacute;c&egrave;s, le versement d&rsquo;un capital ou d&rsquo;une rente viag&egrave;re &agrave; l&rsquo;enfant handicap&eacute; b&eacute;n&eacute;ficiaire. Ce contrat ne peut &ecirc;tre rachet&eacute;, mais les cotisations vers&eacute;es ouvrent droit pour partie &agrave; une r&eacute;duction d&rsquo;imp&ocirc;t sur les revenus. De plus, les primes vers&eacute;es peuvent &ecirc;tre r&eacute;cup&eacute;r&eacute;es si l&rsquo;enfant handicap&eacute; d&eacute;c&egrave;de 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">Cons&eacute;quences inattendues</span></span></span></h2>\r\n
    \r\n
    <p style="text-align:justify"><span style="font-size:14px">Toutefois, le fait d&rsquo;avantager l&rsquo;enfant handicap&eacute; peut avoir des cons&eacute;quences inattendues au regard des aides qu&rsquo;il per&ccedil;oit. En effet, certaines aides prennent en compte les revenus mensuels de l&rsquo;attributaire. Ainsi, une rente viag&egrave;re, des dividendes ou des revenus locatifs peuvent diminuer le montant allou&eacute; au titre de l&rsquo;<a href="https://www.service-public.fr/particuliers/vosdroits/F12242">Allocation Adulte Handicap&eacute;</a>.&nbsp;<br />\r\n
    De m&ecirc;me, les frais d&rsquo;h&eacute;bergement de la personne handicap&eacute;e sont r&eacute;cup&eacute;rables sur la succession de l&rsquo;allocataire. Dans ce cas, les biens transmis &agrave; l&rsquo;enfant handicap&eacute; risquent d&rsquo;&ecirc;tre soustraits &agrave; son d&eacute;c&egrave;s par le Conseil D&eacute;partemental pour le remboursement du montant des aides vers&eacute;es.</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 &eacute;viter des d&eacute;sagr&eacute;ments</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 handicap&eacute;</a> n&rsquo;a pas lui-m&ecirc;me d&rsquo;enfant ou de conjoint et n&rsquo;a pu &eacute;tablir de testament, son patrimoine, y compris les biens de famille transmis par ses parents d&eacute;c&eacute;d&eacute;s, sera d&eacute;volu &agrave; ses fr&egrave;res et s&oelig;urs &agrave; son d&eacute;c&egrave;s moyennant une fiscalit&eacute; on&eacute;reuse.</span></p>\r\n
    \r\n
    <p style="text-align:justify"><span style="font-size:14px">Afin d&rsquo;&eacute;viter ces d&eacute;sagr&eacute;ments, d&rsquo;autres solutions peuvent &ecirc;tre envisag&eacute;es comme des lib&eacute;ralit&eacute;s r&eacute;siduelles ou graduelles. Ces derni&egrave;res permettent que le bien attribu&eacute; par les parents &agrave; l&rsquo;enfant handicap&eacute; soit automatiquement transmis &agrave; son d&eacute;c&egrave;s &agrave; ses fr&egrave;res et s&oelig;urs avec une fiscalit&eacute; entre parent et enfant et non entre fr&egrave;re et s&oelig;ur.</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 &eacute;galement s&rsquo;interroger sur les cons&eacute;quences d&rsquo;une indivision entre les descendants dont le fonctionnement pourra &ecirc;tre complexifi&eacute; par la pr&eacute;sence d&rsquo;une personne juridiquement incapable.</span></p>\r\n
    \r\n
    <p style="text-align:justify"><span style="font-size:14px">De nombreuses possibilit&eacute;s existent donc pour transmettre son patrimoine &agrave; l&rsquo;enfant handicap&eacute;. La d&eacute;termination de la plus adapt&eacute;e d&eacute;pendra des aides per&ccedil;ues, de la composition du patrimoine des parents, des relations dans la fratrie&hellip;</span></p>
    """
  -image: "transmission patrimoine enfant handicapé-66952c7e-b0e9-4e9b-8469-a38b0e37ebe0.png"
  -video: null
  -createdAt: DateTime @1699457883 {#633
    date: 2023-11-08 16:38:03.0 Europe/Paris (+01:00)
  }
  -updatedAt: DateTime @1704290669 {#627
    date: 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"
}
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    "line" => 59
    "function" => "callListeners"
    "class" => "Symfony\Component\EventDispatcher\EventDispatcher"
    "type" => "->"
  ]
  [
    "file" => "/home/debian/www/laroche-associes/preproduction/vendor/symfony/event-dispatcher/Debug/TraceableEventDispatcher.php"
    "line" => 154
    "function" => "dispatch"
    "class" => "Symfony\Component\EventDispatcher\EventDispatcher"
    "type" => "->"
  ]
  [
    "file" => "/home/debian/www/laroche-associes/preproduction/vendor/symfony/http-kernel/HttpKernel.php"
    "line" => 185
    "function" => "dispatch"
    "class" => "Symfony\Component\EventDispatcher\Debug\TraceableEventDispatcher"
    "type" => "->"
  ]
  [
    "file" => "/home/debian/www/laroche-associes/preproduction/vendor/symfony/http-kernel/HttpKernel.php"
    "line" => 173
    "function" => "filterResponse"
    "class" => "Symfony\Component\HttpKernel\HttpKernel"
    "type" => "->"
  ]
  [
    "file" => "/home/debian/www/laroche-associes/preproduction/vendor/symfony/http-kernel/HttpKernel.php"
    "line" => 74
    "function" => "handleRaw"
    "class" => "Symfony\Component\HttpKernel\HttpKernel"
    "type" => "->"
  ]
  [
    "file" => "/home/debian/www/laroche-associes/preproduction/vendor/symfony/http-kernel/Kernel.php"
    "line" => 202
    "function" => "handle"
    "class" => "Symfony\Component\HttpKernel\HttpKernel"
    "type" => "->"
  ]
  [
    "file" => "/home/debian/www/laroche-associes/preproduction/vendor/symfony/runtime/Runner/Symfony/HttpKernelRunner.php"
    "line" => 35
    "function" => "handle"
    "class" => "Symfony\Component\HttpKernel\Kernel"
    "type" => "->"
  ]
  [
    "file" => "/home/debian/www/laroche-associes/preproduction/vendor/autoload_runtime.php"
    "line" => 35
    "function" => "run"
    "class" => "Symfony\Component\Runtime\Runner\Symfony\HttpKernelRunner"
    "type" => "->"
  ]
  [
    "file" => "/home/debian/www/laroche-associes/preproduction/public/index.php"
    "line" => 5
    "args" => [
      "/home/debian/www/laroche-associes/preproduction/vendor/autoload_runtime.php"
    ]
    "function" => "require_once"
  ]
]

Flashes

Flashes

No flash messages were created.

Server Parameters

Server Parameters

Defined in .env

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"