https://preprod-laroche.delit-dinfluence.fr/blog/pacs-et-exoneration-de-droits-de-succession-entre-freres-et-soeurs-la-position-de-la-cour-de-cassation

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  -id: 23
  -title: "PACS et exonération de droits de succession entre frères et sœurs : la position de la Cour de cassation"
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    <p><span style="font-size:16px"><strong>Introduction :</strong></span></p>\r\n
    \r\n
    <p><span style="font-size:16px">L&#39;exon&eacute;ration de droits de succession entre fr&egrave;res et s&oelig;urs, pr&eacute;vue &agrave; l&#39;article 796-0 ter du Code g&eacute;n&eacute;ral des imp&ocirc;ts, est soumise &agrave; des conditions strictes. Une question subsistait : un fr&egrave;re ou une s&oelig;ur li&eacute; par un PACS peut-il en b&eacute;n&eacute;ficier ? La Cour de cassation a r&eacute;cemment apport&eacute; une r&eacute;ponse claire.</span></p>\r\n
    \r\n
    <p><span style="font-size:16px"><strong>D&eacute;veloppement :</strong></span></p>\r\n
    \r\n
    <ol start="1">\r\n
    \t<li>\r\n
    \t<p><span style="font-size:16px"><strong>Les conditions de l&#39;exon&eacute;ration :</strong></span></p>\r\n
    \r\n
    \t<ul>\r\n
    \t\t<li>\r\n
    \t\t<p><span style="font-size:16px">&Ecirc;tre c&eacute;libataire, veuf, divorc&eacute; ou s&eacute;par&eacute; de corps ;</span></p>\r\n
    \t\t</li>\r\n
    \t\t<li>\r\n
    \t\t<p><span style="font-size:16px">Avoir plus de 50 ans ou &ecirc;tre atteint d&#39;une infirmit&eacute; ;</span></p>\r\n
    \t\t</li>\r\n
    \t\t<li>\r\n
    \t\t<p><span style="font-size:16px">Avoir &eacute;t&eacute; constamment domicili&eacute; avec le d&eacute;funt pendant les cinq ann&eacute;es pr&eacute;c&eacute;dant le d&eacute;c&egrave;s.</span></p>\r\n
    \t\t</li>\r\n
    \t</ul>\r\n
    \t</li>\r\n
    \t<li>\r\n
    \t<p><span style="font-size:16px"><strong>Le cas d&#39;esp&egrave;ce :</strong></span></p>\r\n
    \r\n
    \t<ul>\r\n
    \t\t<li>\r\n
    \t\t<p><span style="font-size:16px">Un fr&egrave;re, li&eacute; par un PACS, avait cohabit&eacute; avec sa s&oelig;ur d&eacute;funte pendant plus de cinq ans.</span></p>\r\n
    \t\t</li>\r\n
    \t\t<li>\r\n
    \t\t<p><span style="font-size:16px">Il sollicitait l&#39;exon&eacute;ration pr&eacute;vue &agrave; l&#39;article 796-0 ter du CGI.</span></p>\r\n
    \t\t</li>\r\n
    \t</ul>\r\n
    \t</li>\r\n
    \t<li>\r\n
    \t<p><span style="font-size:16px"><strong>La d&eacute;cision de la Cour de cassation :</strong></span></p>\r\n
    \r\n
    \t<ul>\r\n
    \t\t<li>\r\n
    \t\t<p><span style="font-size:16px">Dans son arr&ecirc;t du 28 mai 2025 (n&deg; 21-16.632), la Cour a jug&eacute; que le partenaire de PACS ne peut &ecirc;tre consid&eacute;r&eacute; comme c&eacute;libataire.</span></p>\r\n
    \t\t</li>\r\n
    \t\t<li>\r\n
    \t\t<p><span style="font-size:16px">Elle s&#39;appuie sur l&#39;article 515-4 du Code civil, qui impose une vie commune aux partenaires de PACS, incompatible avec la notion de c&eacute;libat exig&eacute;e par l&#39;article 796-0 ter du CGI.</span></p>\r\n
    \t\t</li>\r\n
    \t</ul>\r\n
    \t</li>\r\n
    </ol>\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">Cette d&eacute;cision clarifie la position juridique : les fr&egrave;res et s&oelig;urs li&eacute;s par un PACS ne peuvent b&eacute;n&eacute;ficier de l&#39;exon&eacute;ration de droits de succession pr&eacute;vue &agrave; l&#39;article 796-0 ter du CGI. Il est essentiel de prendre en compte cette jurisprudence dans la planification successorale.</span></p>\r\n
    \r\n
    <p><span style="font-size:16px"><strong>Lien vers l&#39;arr&ecirc;t :</strong> Cour de cassation, arr&ecirc;t du 28 mai 2025, n&deg; 21-16.632 <a href="https://www.courdecassation.fr/decision/68394219096a1269afd0fd66" title="https://www.courdecassation.fr/decision/68394219096a1269afd0fd66">https://www.courdecassation.fr/decision/68394219096a1269afd0fd66</a></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>REJOIGNEZ-NOUS :&nbsp;</strong></span></p>\r\n
    \r\n
    <p><span style="font-size:16px"><strong>🔵 FACEBBOK : https://www.facebook.com/larocheetassociesmelun?locale=fr_FR</strong></span></p>\r\n
    \r\n
    <p><span style="font-size:16px"><strong>🔴 INSTAGRAM :&nbsp;https://www.instagram.com/larocheetassocies.notaires/</strong></span></p>\r\n
    \r\n
    <p><span style="font-size:16px"><strong>🟡 LINKEDIN :&nbsp;https://www.linkedin.com/company/laroche-associ%C3%A9s-notaires/posts/?feedView=all</strong></span></p>
    """
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  -createdAt: DateTime @1750681485 {#632
    date: 2025-06-23 14:24:45.0 Europe/Paris (+02:00)
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  -updatedAt: DateTime @1750832911 {#627
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Symfony\Component\HttpKernel\DataCollector\RequestDataCollector:72
Show trace 
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Symfony\Component\HttpKernel\DataCollector\RequestDataCollector:73
Show trace 
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Symfony\Component\HttpKernel\DataCollector\RequestDataCollector:74
Show trace 
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Symfony\Component\HttpKernel\DataCollector\RequestDataCollector:75
Show trace 
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Symfony\Component\HttpKernel\DataCollector\RequestDataCollector:76
Show trace 
[
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    "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 
"216.73.216.244"
REMOTE_PORT 
"31597"
REQUEST_METHOD 
"GET"
REQUEST_SCHEME 
"https"
REQUEST_TIME 
1751387316
REQUEST_TIME_FLOAT 
1751387316.5746
REQUEST_URI 
"/blog/pacs-et-exoneration-de-droits-de-succession-entre-freres-et-soeurs-la-position-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/2.4.62 (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"