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  -title: "Quand l’optimisation patrimoniale rencontre la fiscalité… attention aux effets secondaires !"
  -content: """
    <p><span style="font-size:16px">Un r&eacute;cent arr&ecirc;t de la Cour de cassation vient rebattre les cartes du d&eacute;membrement de propri&eacute;t&eacute;.</span></p>\r\n
    \r\n
    <p><span style="font-size:16px"><strong>L&#39;optimisation patrimoniale</strong> est une d&eacute;marche pr&eacute;cieuse pour organiser efficacement la <strong>transmission de son patrimoine</strong>. Toutefois, lorsqu&#39;elle croise la route de la fiscalit&eacute;, les r&eacute;sultats peuvent parfois surprendre&hellip; voire co&ucirc;ter cher.</span></p>\r\n
    \r\n
    <p><span style="font-size:16px">C&rsquo;est ce que souligne un arr&ecirc;t r&eacute;cent de la Cour de cassation (1ʳᵉ civ., 23 octobre 2024, n&deg; 22-20.879), qui vient &eacute;clairer d&rsquo;un nouveau jour les pratiques li&eacute;es au d&eacute;membrement de propri&eacute;t&eacute;.</span></p>\r\n
    \r\n
    <p>&nbsp;</p>\r\n
    \r\n
    <p><span style="font-size:16px"><strong>Le contexte : des travaux&hellip; et une requalification en donation indirecte</strong></span></p>\r\n
    \r\n
    <p><span style="font-size:16px">Dans cette affaire, un usufruitier avait financ&eacute; des travaux d&rsquo;am&eacute;lioration sur un bien immobilier d&eacute;tenu en nue-propri&eacute;t&eacute;. Si cette situation semblait, jusqu&rsquo;ici, relativement courante et peu contest&eacute;e, la haute juridiction a pris une position claire : la valorisation du bien r&eacute;sultant de ces travaux peut &ecirc;tre consid&eacute;r&eacute;e comme une donation indirecte au nu-propri&eacute;taire.</span></p>\r\n
    \r\n
    <p>&nbsp;</p>\r\n
    \r\n
    <p><span style="font-size:16px"><strong>Les cons&eacute;quences patrimoniales et fiscales</strong></span></p>\r\n
    \r\n
    <p><span style="font-size:16px">Cette d&eacute;cision soul&egrave;ve plusieurs alertes majeures :</span></p>\r\n
    \r\n
    <ul>\r\n
    \t<li>\r\n
    \t<p><span style="font-size:16px"><strong>Requalification successorale</strong> : La plus-value g&eacute;n&eacute;r&eacute;e par les travaux pourrait &ecirc;tre r&eacute;int&eacute;gr&eacute;e dans l&rsquo;actif successoral, ce qui impacterait directement les droits des h&eacute;ritiers du nu-propri&eacute;taire.</span></p>\r\n
    \t</li>\r\n
    \t<li>\r\n
    \t<p><span style="font-size:16px"><strong>Adaptation des strat&eacute;gies patrimoniales</strong> : Les montages patrimoniaux doivent d&eacute;sormais int&eacute;grer ce risque potentiel, qui modifie la donne en mati&egrave;re de transmission.</span></p>\r\n
    \t</li>\r\n
    \t<li>\r\n
    \t<p><span style="font-size:16px"><strong>Intervention renforc&eacute;e de l&rsquo;administration fiscale</strong> : Cette d&eacute;cision pourrait offrir &agrave; l&rsquo;administration un nouvel outil pour requalifier certaines op&eacute;rations, avec &agrave; la cl&eacute; des cons&eacute;quences fiscales non n&eacute;gligeables.</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>Ce qu&rsquo;il faut retenir</strong></span></p>\r\n
    \r\n
    <p><span style="font-size:16px">Cet arr&ecirc;t marque un tournant dans l&rsquo;appr&eacute;ciation juridique et fiscale des op&eacute;rations impliquant un d&eacute;membrement de propri&eacute;t&eacute;. Si le financement de travaux par un usufruitier pouvait &ecirc;tre per&ccedil;u comme une forme d&rsquo;entretien ou d&rsquo;am&eacute;lioration logique du bien, la justice y voit d&eacute;sormais un risque de donation dissimul&eacute;e.</span></p>\r\n
    \r\n
    <p><span style="font-size:16px">Il devient donc crucial de :</span></p>\r\n
    \r\n
    <ul>\r\n
    \t<li>\r\n
    \t<p><span style="font-size:16px">Documenter rigoureusement toute op&eacute;ration li&eacute;e &agrave; un d&eacute;membrement</span></p>\r\n
    \t</li>\r\n
    \t<li>\r\n
    \t<p><span style="font-size:16px">Analyser en amont les impacts successoraux et fiscaux potentiels</span></p>\r\n
    \t</li>\r\n
    \t<li>\r\n
    \t<p><span style="font-size:16px">Adapter les montages patrimoniaux &agrave; la lumi&egrave;re de cette nouvelle jurisprudence.</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>Une vigilance accrue pour vos projets patrimoniaux !</strong></span></p>\r\n
    \r\n
    <p><span style="font-size:16px">Chez Laroche et Associ&eacute;s, nous suivons de pr&egrave;s l&rsquo;&eacute;volution de la jurisprudence et de la l&eacute;gislation fiscale afin de vous accompagner au mieux dans la structuration et la transmission de votre patrimoine.</span></p>\r\n
    \r\n
    <p><span style="font-size:16px">Vous vous interrogez sur l&rsquo;impact de cette d&eacute;cision pour votre situation ?<br />\r\n
    Nos experts sont &agrave; votre disposition pour vous conseiller et s&eacute;curiser vos projets.</span></p>\r\n
    \r\n
    <p>&nbsp;</p>\r\n
    \r\n
    <p><span style="font-size:16px"><em>Sources : Un utile rappel : l&rsquo;appauvrissement d&rsquo;un usufruitier peut</em><br />\r\n
    <em>constituer une lib&eacute;ralit&eacute; rapportable &agrave; sa succession par le nu‑propri&eacute;taire</em><br />\r\n
    _Civ. 1re, 23 octobre 2024, n&deg; 22-20.879 (rejet) Bulletin <em>20241015</em></span></p>
    """
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Symfony\Component\Security\Csrf\TokenStorage\SessionTokenStorage:88
Show trace 
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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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    "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 
"216.73.216.135"
REMOTE_PORT 
"58322"
REQUEST_METHOD 
"GET"
REQUEST_SCHEME 
"https"
REQUEST_TIME 
1762122171
REQUEST_TIME_FLOAT 
1762122171.8944
REQUEST_URI 
"/blog/quand-loptimisation-patrimoniale-rencontre-la-fiscalite-attention-aux-effets-secondaires"
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"