BlogArticleController :: show
Request
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| _controller | "App\Controller\BlogArticleController::show" |
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| _stopwatch_token | "5bf850" |
| 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 matière de transmission – succession ou ISF/IFI –, la question de la déductibilité d’un solde débiteur de compte courant d’associé est sensible. En effet, l’article 773, 2° du Code général des impôts (CGI) interdit de déduire de l’actif imposable les dettes « consenties par le défunt au profit de ses héritiers ou de personnes interposées ».</span></p>\r\n \r\n <p><span style="font-size:16px">La difficulté s’agissait de savoir si une société — ici, une Société civile immobilière (SCI) — pouvait être considérée comme « personne interposée ».</span></p>\r\n \r\n <p><span style="font-size:16px">Jusqu’à présent, la doctrine fiscale réputait comme telles des personnes physiques (père, mère, enfants, descendants) via le renvoi à l’article Article 911 du Code civil.</span></p>\r\n \r\n <p><span style="font-size:16px">Mais l’arrêt rendu le 26 novembre 2025 — pourvoi n° 23‑23.086 — change la donne.</span></p>\r\n \r\n <p> </p>\r\n \r\n <p> </p>\r\n \r\n <p><span style="font-size:16px"><strong>Faits de l’espèce</strong></span></p>\r\n \r\n <ul>\r\n \t<li>\r\n \t<p><span style="font-size:16px">Le de cujus était usufruitier de parts d’une SCI (dont il était gérant), tandis que ses enfants (et petits‑enfants par représentation) détenaient la nue-propriété.</span></p>\r\n \t</li>\r\n </ul>\r\n \r\n <p> </p>\r\n \r\n <ul>\r\n \t<li>\r\n \t<p><span style="font-size:16px">Au moment du décès, le compte courant d’associé détenu par le défunt dans la SCI affichait un solde débiteur de <strong>422 832 €</strong>. Héritiers et ISF/IFI‑déclaration l’avaient inscrit au passif.</span></p>\r\n \t</li>\r\n \t<li>\r\n \t<p><span style="font-size:16px">L’administration fiscale a contesté la déduction de cette dette, estimant qu’elle était consentie au profit d’une « personne interposée », et donc non déductible en application de l’article 773, 2° du CGI.</span></p>\r\n \t</li>\r\n </ul>\r\n \r\n <p> </p>\r\n \r\n <p><span style="font-size:16px"><strong>La décision de la Cour de cassation (26 nov. 2025) et sa portée</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’article 773, 2° du CGI vise les dettes consenties par le défunt à ses héritiers ou à des « personnes interposées », en renvoyant à l’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’article 911 du Code civil énumère comme personnes interposées — par présomption simple et jusqu’à preuve contraire — les père, mère, 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 précise que, <strong>même si seules ces personnes physiques sont présumées interposées</strong>, le CGI <em>n’interdit pas</em> qu’une personne morale (comme une société) soit qualifiée de « personne interposée ». Autrement dit : la SCI en question peut valablement être regardée comme interposée.</span></p>\r\n \t</li>\r\n \t<li>\r\n \t<p><span style="font-size:16px">Par conséquent, la dette résultant du compte courant d’associé débiteur n’est pas déductible du passif de la succession / de l’ISF (ou IFI) : la déduction est refusée.</span></p>\r\n \t</li>\r\n </ul>\r\n \r\n <p> </p>\r\n \r\n <p><span style="font-size:16px">Cette décision confirme la position selon laquelle la notion de « personne interposée » peut dépasser l’énumération de l’article 911 du Code civil, notamment pour englober une société.</span></p>\r\n \r\n <p> </p>\r\n \r\n <p><span style="font-size:16px"><strong>Pourquoi cette décision 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’elle ferme la voie — parfois invoquée — consistant à considérer qu’un compte courant d’associé débiteur au sein d’une société (SCI, etc.) ne pourrait être rejeté faute d’être visé expressément comme « personne interposée ».</span></p>\r\n \t</li>\r\n \t<li>\r\n \t<p><span style="font-size:16px">Parce qu’elle illustre que le renvoi à l’article 911 du Code civil crée une <strong>présomption</strong> (personnes physiques), mais n’exclut pas d’autres formes d’interposition — ce que l’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’elle accroît la vigilance requise lors de la constitution d’un compte courant d’associé, surtout dans un contexte de préparation patrimoniale (transmission, donation, démembrement, etc.).</span></p>\r\n \t</li>\r\n </ul>\r\n \r\n <p> </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 décès</strong> — idéalement par un <strong>acte authentique</strong> ou <strong>sous‑seing privé daté (et enregistré)</strong>, afin de permettre, le cas échéant, de prouver la réalité 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’origine et la réalité des avances</strong> (statuts, convention de compte courant, écritures comptables, traces bancaires) pour rendre la créance plus difficilement contestable à titre de « fictive ».</span></p>\r\n \t</li>\r\n \t<li>\r\n \t<p><span style="font-size:16px"><strong>Revoir la structure de détention (nue‑propriété / usufruit / démembrement)</strong> avec un professionnel — notaire ou avocat fiscaliste — pour évaluer les risques attachés à l’inscription d’un solde débiteur 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, <strong>ne pas compter uniquement sur la présomption favorable</strong> : la jurisprudence récente montre qu’une société peut être qualifiée de personne interposée, donc la déductibilité n’est plus automatique.</span></p>\r\n \t</li>\r\n </ol>\r\n \r\n <p> </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’arrêt du 26 novembre 2025 de la Cour de cassation constitue une <strong>étape décisive</strong> pour la fiscalité des successions impliquant des comptes courants d’associé débiteurs : il confirme que la notion de « personne interposée » au sens de l’article 773, 2° du CGI peut s’étendre à des sociétés, et non se limiter aux seules personnes physiques mentionnées à l’article 911 du Code civil.</span></p>\r\n \r\n <p><span style="font-size:16px">Ce revirement exige des <strong>précautions renforcées</strong> en termes de structuration, de contractualisation et de preuve — pour éviter, le moment venu, une mauvaise surprise fiscale pour les héritiers.</span></p>\r\n \r\n <p> </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> <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> : <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> </p> """ -image: "12_post_compte_courant3-658c13f5-d371-40c7-b830-0fbcb0be0710.jpg" -video: null -createdAt: DateTime @1765189484 {#633 : 2025-12-08 11:24:44.0 Europe/Paris (+01:00) } -updatedAt: null -category: Proxies\__CG__\App\Entity\BlogCategory {#656 …} -isEnabled: true -slug: "quand-un-compte-courant-dassocie-debiteur-est-refuse-en-passif-de-succession-larret-du-26-nov-2025-de-la-cour-de-cassation" } |
| slug | "quand-un-compte-courant-dassocie-debiteur-est-refuse-en-passif-de-succession-larret-du-26-nov-2025-de-la-cour-de-cassation" |
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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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]
[
"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" |