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blogArticle
App\Entity\BlogArticle {#632
  -id: 60
  -title: "Quand un compte courant d’associé débiteur est refusé en passif de succession : l’arrêt du 26 nov. 2025 de la Cour de cassation"
  -content: """
    <p><span style="font-size:16px"><strong>Contexte et enjeux</strong></span></p>\r\n
    \r\n
    <p><span style="font-size:16px">Depuis longtemps, en mati&egrave;re de transmission &ndash; succession ou ISF/IFI &ndash;, la question de la d&eacute;ductibilit&eacute; d&rsquo;un solde d&eacute;biteur de compte courant d&rsquo;associ&eacute; est sensible. En effet, l&rsquo;article 773, 2&deg; du Code g&eacute;n&eacute;ral des imp&ocirc;ts (CGI) interdit de d&eacute;duire de l&rsquo;actif imposable les dettes &laquo; consenties par le d&eacute;funt au profit de ses h&eacute;ritiers ou de personnes interpos&eacute;es &raquo;.</span></p>\r\n
    \r\n
    <p><span style="font-size:16px">La difficult&eacute; s&rsquo;agissait de savoir si une soci&eacute;t&eacute; &mdash; ici, une Soci&eacute;t&eacute; civile immobili&egrave;re (SCI) &mdash; pouvait &ecirc;tre consid&eacute;r&eacute;e comme &laquo; personne interpos&eacute;e &raquo;.</span></p>\r\n
    \r\n
    <p><span style="font-size:16px">Jusqu&rsquo;&agrave; pr&eacute;sent, la doctrine fiscale r&eacute;putait comme telles des personnes physiques (p&egrave;re, m&egrave;re, enfants, descendants) via le renvoi &agrave; l&rsquo;article Article 911 du Code civil.</span></p>\r\n
    \r\n
    <p><span style="font-size:16px">Mais l&rsquo;arr&ecirc;t rendu le 26 novembre 2025 &mdash; pourvoi n&deg; 23‑23.086 &mdash; change la donne.</span></p>\r\n
    \r\n
    <p>&nbsp;</p>\r\n
    \r\n
    <p>&nbsp;</p>\r\n
    \r\n
    <p><span style="font-size:16px"><strong>Faits de l&rsquo;esp&egrave;ce</strong></span></p>\r\n
    \r\n
    <ul>\r\n
    \t<li>\r\n
    \t<p><span style="font-size:16px">Le de cujus &eacute;tait usufruitier de parts d&rsquo;une SCI (dont il &eacute;tait g&eacute;rant), tandis que ses enfants (et petits‑enfants par repr&eacute;sentation) d&eacute;tenaient la nue-propri&eacute;t&eacute;.</span></p>\r\n
    \t</li>\r\n
    </ul>\r\n
    \r\n
    <p>&nbsp;</p>\r\n
    \r\n
    <ul>\r\n
    \t<li>\r\n
    \t<p><span style="font-size:16px">Au moment du d&eacute;c&egrave;s, le compte courant d&rsquo;associ&eacute; d&eacute;tenu par le d&eacute;funt dans la SCI affichait un solde d&eacute;biteur de&nbsp;<strong>422 832 &euro;</strong>. H&eacute;ritiers et ISF/IFI‑d&eacute;claration l&rsquo;avaient inscrit au passif.</span></p>\r\n
    \t</li>\r\n
    \t<li>\r\n
    \t<p><span style="font-size:16px">L&rsquo;administration fiscale a contest&eacute; la d&eacute;duction de cette dette, estimant qu&rsquo;elle &eacute;tait consentie au profit d&rsquo;une &laquo; personne interpos&eacute;e &raquo;, et donc non d&eacute;ductible en application de l&rsquo;article 773, 2&deg; du CGI.</span></p>\r\n
    \t</li>\r\n
    </ul>\r\n
    \r\n
    <p>&nbsp;</p>\r\n
    \r\n
    <p><span style="font-size:16px"><strong>La d&eacute;cision de la Cour de cassation (26 nov. 2025) et sa port&eacute;e</strong></span></p>\r\n
    \r\n
    <ul>\r\n
    \t<li>\r\n
    \t<p><span style="font-size:16px">La Cour rappelle que l&rsquo;article 773, 2&deg; du CGI vise les dettes consenties par le d&eacute;funt &agrave; ses h&eacute;ritiers ou &agrave; des &laquo; personnes interpos&eacute;es &raquo;, en renvoyant &agrave; l&rsquo;article 911 du Code civil.</span></p>\r\n
    \t</li>\r\n
    \t<li>\r\n
    \t<p><span style="font-size:16px">L&rsquo;article 911 du Code civil &eacute;num&egrave;re comme personnes interpos&eacute;es &mdash; par pr&eacute;somption simple et jusqu&rsquo;&agrave; preuve contraire &mdash; les p&egrave;re, m&egrave;re, enfants, descendants, etc.</span></p>\r\n
    \t</li>\r\n
    \t<li>\r\n
    \t<p><span style="font-size:16px">Mais la Cour de cassation pr&eacute;cise que,&nbsp;<strong>m&ecirc;me si seules ces personnes physiques sont pr&eacute;sum&eacute;es interpos&eacute;es</strong>, le CGI&nbsp;<em>n&rsquo;interdit pas</em>&nbsp;qu&rsquo;une personne morale (comme une soci&eacute;t&eacute;) soit qualifi&eacute;e de &laquo; personne interpos&eacute;e &raquo;. Autrement dit : la SCI en question peut valablement &ecirc;tre regard&eacute;e comme interpos&eacute;e.</span></p>\r\n
    \t</li>\r\n
    \t<li>\r\n
    \t<p><span style="font-size:16px">Par cons&eacute;quent, la dette r&eacute;sultant du compte courant d&rsquo;associ&eacute; d&eacute;biteur n&rsquo;est pas d&eacute;ductible du passif de la succession / de l&rsquo;ISF (ou IFI) : la d&eacute;duction est refus&eacute;e.</span></p>\r\n
    \t</li>\r\n
    </ul>\r\n
    \r\n
    <p>&nbsp;</p>\r\n
    \r\n
    <p><span style="font-size:16px">Cette d&eacute;cision confirme la position selon laquelle la notion de &laquo; personne interpos&eacute;e &raquo; peut d&eacute;passer l&rsquo;&eacute;num&eacute;ration de l&rsquo;article 911 du Code civil, notamment pour englober une soci&eacute;t&eacute;.</span></p>\r\n
    \r\n
    <p>&nbsp;</p>\r\n
    \r\n
    <p><span style="font-size:16px"><strong>Pourquoi cette d&eacute;cision change‑t‑elle la donne ?</strong></span></p>\r\n
    \r\n
    <ul>\r\n
    \t<li>\r\n
    \t<p><span style="font-size:16px">Parce qu&rsquo;elle ferme la voie &mdash; parfois invoqu&eacute;e &mdash; consistant &agrave; consid&eacute;rer qu&rsquo;un compte courant d&rsquo;associ&eacute; d&eacute;biteur au sein d&rsquo;une soci&eacute;t&eacute; (SCI, etc.) ne pourrait &ecirc;tre rejet&eacute; faute d&rsquo;&ecirc;tre vis&eacute; express&eacute;ment comme &laquo; personne interpos&eacute;e &raquo;.</span></p>\r\n
    \t</li>\r\n
    \t<li>\r\n
    \t<p><span style="font-size:16px">Parce qu&rsquo;elle illustre que le renvoi &agrave; l&rsquo;article 911 du Code civil cr&eacute;e une&nbsp;<strong>pr&eacute;somption</strong>&nbsp;(personnes physiques), mais n&rsquo;exclut pas d&rsquo;autres formes d&rsquo;interposition &mdash; ce que l&rsquo;administration (et maintenant la jurisprudence) peuvent retenir.</span></p>\r\n
    \t</li>\r\n
    \t<li>\r\n
    \t<p><span style="font-size:16px">Parce qu&rsquo;elle accro&icirc;t la vigilance requise lors de la constitution d&rsquo;un compte courant d&rsquo;associ&eacute;, surtout dans un contexte de pr&eacute;paration patrimoniale (transmission, donation, d&eacute;membrement, etc.).</span></p>\r\n
    \t</li>\r\n
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    \r\n
    <p>&nbsp;</p>\r\n
    \r\n
    <p><span style="font-size:16px"><strong>Conseils pratiques pour anticiper les risques</strong></span></p>\r\n
    \r\n
    <ol start="1">\r\n
    \t<li>\r\n
    \t<p><span style="font-size:16px"><strong>Formaliser la dette avant le d&eacute;c&egrave;s</strong>&nbsp;&mdash; id&eacute;alement par un&nbsp;<strong>acte authentique</strong>&nbsp;ou&nbsp;<strong>sous‑seing priv&eacute; dat&eacute; (et enregistr&eacute;)</strong>, afin de permettre, le cas &eacute;ch&eacute;ant, de prouver la r&eacute;alit&eacute; de la dette selon les conditions de droit commun.</span></p>\r\n
    \t</li>\r\n
    \t<li>\r\n
    \t<p><span style="font-size:16px"><strong>Documenter clairement l&rsquo;origine et la r&eacute;alit&eacute; des avances</strong>&nbsp;(statuts, convention de compte courant, &eacute;critures comptables, traces bancaires) pour rendre la cr&eacute;ance plus difficilement contestable &agrave; titre de &laquo; fictive &raquo;.</span></p>\r\n
    \t</li>\r\n
    \t<li>\r\n
    \t<p><span style="font-size:16px"><strong>Revoir la structure de d&eacute;tention (nue‑propri&eacute;t&eacute; / usufruit / d&eacute;membrement)</strong>&nbsp;avec un professionnel &mdash; notaire ou avocat fiscaliste &mdash; pour &eacute;valuer les risques attach&eacute;s &agrave; l&rsquo;inscription d&rsquo;un solde d&eacute;biteur en passif.</span></p>\r\n
    \t</li>\r\n
    \t<li>\r\n
    \t<p><span style="font-size:16px">En cas de doute,&nbsp;<strong>ne pas compter uniquement sur la pr&eacute;somption favorable</strong>&nbsp;: la jurisprudence r&eacute;cente montre qu&rsquo;une soci&eacute;t&eacute; peut &ecirc;tre qualifi&eacute;e de personne interpos&eacute;e, donc la d&eacute;ductibilit&eacute; n&rsquo;est plus automatique.</span></p>\r\n
    \t</li>\r\n
    </ol>\r\n
    \r\n
    <p>&nbsp;</p>\r\n
    \r\n
    <p><span style="font-size:16px"><strong>Conclusion</strong></span></p>\r\n
    \r\n
    <p><span style="font-size:16px">L&rsquo;arr&ecirc;t du 26 novembre 2025 de la Cour de cassation constitue une&nbsp;<strong>&eacute;tape d&eacute;cisive</strong>&nbsp;pour la fiscalit&eacute; des successions impliquant des comptes courants d&rsquo;associ&eacute; d&eacute;biteurs : il confirme que la notion de &laquo; personne interpos&eacute;e &raquo; au sens de l&rsquo;article 773, 2&deg; du CGI peut s&rsquo;&eacute;tendre &agrave; des soci&eacute;t&eacute;s, et non se limiter aux seules personnes physiques mentionn&eacute;es &agrave; l&rsquo;article 911 du Code civil.</span></p>\r\n
    \r\n
    <p><span style="font-size:16px">Ce revirement exige des&nbsp;<strong>pr&eacute;cautions renforc&eacute;es</strong>&nbsp;en termes de structuration, de contractualisation et de preuve &mdash; pour &eacute;viter, le moment venu, une mauvaise surprise fiscale pour les h&eacute;ritiers.</span></p>\r\n
    \r\n
    <p>&nbsp;</p>\r\n
    \r\n
    <p><span style="font-size:16px"><strong>REJOIGNEZ-NOUS :</strong></span></p>\r\n
    \r\n
    <p><span style="font-size:16px"><strong>🔵 FACEBOOK :</strong> <a href="https://www.facebook.com/larocheetassociesmelun?locale=fr_FR" title="https://www.facebook.com/larocheetassociesmelun?locale=fr_FR">https://www.facebook.com/larocheetassociesmelun?locale=fr_FR</a></span></p>\r\n
    \r\n
    <p><span style="font-size:16px"><strong>🔴 INSTAGRAM :</strong>&nbsp;<a href="https://www.instagram.com/larocheetassocies.notaires/" title="https://www.instagram.com/larocheetassocies.notaires/">https://www.instagram.com/larocheetassocies.notaires/</a></span></p>\r\n
    \r\n
    <p><span style="font-size:16px">🟡 <strong>LINKEDIN</strong> :&nbsp;<a href="https://www.linkedin.com/company/laroche-associ%C3%A9s-notaires/posts/?feedView=all" title="https://www.linkedin.com/company/laroche-associ%C3%A9s-notaires/posts/?feedView=all">https://www.linkedin.com/company/laroche-associ%C3%A9s-notaires/posts/?feedView=all</a></span></p>\r\n
    \r\n
    <p>&nbsp;</p>
    """
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    "function" => "onKernelResponse"
    "class" => "Symfony\Component\HttpKernel\EventListener\ProfilerListener"
    "type" => "->"
  ]
  [
    "file" => "/home/debian/www/laroche-associes/preproduction/vendor/symfony/event-dispatcher/EventDispatcher.php"
    "line" => 230
    "function" => "__invoke"
    "class" => "Symfony\Component\EventDispatcher\Debug\WrappedListener"
    "type" => "->"
  ]
  [
    "file" => "/home/debian/www/laroche-associes/preproduction/vendor/symfony/event-dispatcher/EventDispatcher.php"
    "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"
  ]
]
Symfony\Component\HttpKernel\DataCollector\RequestDataCollector:76
[
  [
    "file" => "/home/debian/www/laroche-associes/preproduction/vendor/symfony/http-kernel/DataCollector/RequestDataCollector.php"
    "line" => 76
    "function" => "getFlashBag"
    "class" => "Symfony\Component\HttpFoundation\Session\Session"
    "type" => "->"
  ]
  [
    "file" => "/home/debian/www/laroche-associes/preproduction/vendor/symfony/http-kernel/Profiler/Profiler.php"
    "line" => 161
    "function" => "collect"
    "class" => "Symfony\Component\HttpKernel\DataCollector\RequestDataCollector"
    "type" => "->"
  ]
  [
    "file" => "/home/debian/www/laroche-associes/preproduction/vendor/symfony/http-kernel/EventListener/ProfilerListener.php"
    "line" => 108
    "function" => "collect"
    "class" => "Symfony\Component\HttpKernel\Profiler\Profiler"
    "type" => "->"
  ]
  [
    "file" => "/home/debian/www/laroche-associes/preproduction/vendor/symfony/event-dispatcher/Debug/WrappedListener.php"
    "line" => 117
    "function" => "onKernelResponse"
    "class" => "Symfony\Component\HttpKernel\EventListener\ProfilerListener"
    "type" => "->"
  ]
  [
    "file" => "/home/debian/www/laroche-associes/preproduction/vendor/symfony/event-dispatcher/EventDispatcher.php"
    "line" => 230
    "function" => "__invoke"
    "class" => "Symfony\Component\EventDispatcher\Debug\WrappedListener"
    "type" => "->"
  ]
  [
    "file" => "/home/debian/www/laroche-associes/preproduction/vendor/symfony/event-dispatcher/EventDispatcher.php"
    "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:/snap/bin"
PHP_SELF
"/index.php"
QUERY_STRING
""
REMOTE_ADDR
"216.73.216.47"
REMOTE_PORT
"45687"
REQUEST_METHOD
"GET"
REQUEST_SCHEME
"https"
REQUEST_TIME
1765218251
REQUEST_TIME_FLOAT
1765218251.628
REQUEST_URI
"/blog/quand-un-compte-courant-dassocie-debiteur-est-refuse-en-passif-de-succession-larret-du-26-nov-2025-de-la-cour-de-cassation"
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/2.4.65 (Debian) Server at preprod-laroche.delit-dinfluence.fr Port 443</address>\n"
SERVER_SOFTWARE
"Apache/2.4.65 (Debian)"
SSL_TLS_SNI
"preprod-laroche.delit-dinfluence.fr"
SYMFONY_DOTENV_VARS
"APP_ENV,APP_SECRET,MESSENGER_TRANSPORT_DSN,DATABASE_URL,MAILER_DSN"