{"id":12197,"date":"2025-06-11T00:00:00","date_gmt":"2025-06-10T22:00:00","guid":{"rendered":"https:\/\/www.cabinet-magar.fr\/actualites\/droit-de-partage-une-notion-de-partage-a-clarifier\/"},"modified":"2025-06-11T00:00:00","modified_gmt":"2025-06-10T22:00:00","slug":"droit-de-partage-une-notion-de-partage-a-clarifier","status":"publish","type":"post","link":"https:\/\/www.cabinet-magar.fr\/de\/actualites\/droit-de-partage-une-notion-de-partage-a-clarifier\/","title":{"rendered":"Droit de partage : une notion de \u00ab partage \u00bb \u00e0 clarifier !"},"content":{"rendered":"<p>Suite au d\u00e9c\u00e8s de son conjoint, un \u00e9poux peut pr\u00e9lever certains biens lui appartenant en commun avec son \u00e9pouse d\u00e9c\u00e9d\u00e9e si une clause incluse dans leur r\u00e9gime matrimoniale le pr\u00e9voit. Mais ce pr\u00e9l\u00e8vement constitue-t-il une op\u00e9ration de partage, soumis \u00e0 l\u2019imp\u00f4t, en l\u2019occurrence le droit de partage ? R\u00e9ponse du juge\u2026<\/p>\n<h2>Pr\u00e9l\u00e8vement avant partage = pas de droit de partage&nbsp;<\/h2>\n<p>Pour rappel, les couples mari\u00e9s sous un r\u00e9gime de communaut\u00e9 de biens ont la possibilit\u00e9 d\u2019am\u00e9nager leur r\u00e9gime matrimonial en y ins\u00e9rant diverses clauses dites \u00ab de pr\u00e9ciput \u00bb.<\/p>\n<p>Ces clauses permettent \u00e0 l\u2019\u00e9poux survivant, en cas de d\u00e9c\u00e8s de l\u2019autre \u00e9poux, de pr\u00e9lever sur l\u2019ensemble des biens de la communaut\u00e9, avant tout partage entre les h\u00e9ritiers, soit certaines sommes, soit certains biens.<\/p>\n<p>Au d\u00e9c\u00e8s de son conjoint, l\u2019\u00e9poux survivant peut d\u00e9cider de faire jouer les clauses de pr\u00e9ciput et de s&#8217;attribuer la propri\u00e9t\u00e9 des biens et des sommes mentionn\u00e9s dans ces clauses.<\/p>\n<p>Une situation qui soul\u00e8ve l\u2019interrogation d\u2019un juge dans une affaire : l\u2019exercice des clauses de pr\u00e9ciput constitue-t-il une op\u00e9ration de partage qui donne lieu au paiement du droit de partage calcul\u00e9 sur la valeur des biens et des sommes pr\u00e9lev\u00e9s ?<\/p>\n<p>Confront\u00e9 \u00e0 des difficult\u00e9s d\u2019interpr\u00e9tation de la loi, le juge sollicite l\u2019avis d\u2019un 2nd juge qui rappelle que :<\/p>\n<ul>\n<li>sauf cas particulier pr\u00e9vu par la loi, l&#8217;op\u00e9ration de partage proprement dite se d\u00e9finit comme celle qui, \u00e0 la fin du processus permettant de mettre fin \u00e0 une indivision, contribue directement \u00e0 la division de la masse indivise, pr\u00e9alablement liquid\u00e9e, et \u00e0 sa r\u00e9partition entre les indivisaires \u00e0 proportion de leurs droits respectifs ;<\/li>\n<li>une telle op\u00e9ration pr\u00e9sente n\u00e9cessairement un caract\u00e8re amiable ou judiciaire ;<\/li>\n<li>le pr\u00e9l\u00e8vement effectu\u00e9 sur la communaut\u00e9 par le conjoint survivant en vertu d&#8217;une clause de pr\u00e9ciput, comme le partage, a un effet r\u00e9troactif, mais il se distingue de l&#8217;op\u00e9ration de partage \u00e0 plusieurs \u00e9gards :\n<ul>\n<li>il intervient avant tout partage ;<\/li>\n<li>il s\u2019effectue sans contrepartie, les biens pr\u00e9lev\u00e9s en ex\u00e9cution de ce droit ne s&#8217;imputant pas sur la part de l&#8217;\u00e9poux b\u00e9n\u00e9ficiaire ;<\/li>\n<li>son exercice rel\u00e8ve d&#8217;une facult\u00e9 unilat\u00e9rale et discr\u00e9tionnaire de celui-ci.<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p>Partant de l\u00e0, le pr\u00e9l\u00e8vement pr\u00e9ciputaire ne constitue pas une op\u00e9ration de partage et ne donne pas lieu \u00e0 l\u2019application du droit de partage.<\/p>\n<div>Sources :  <\/p>\n<ul>\n<li><a href=\"https:\/\/www.legifrance.gouv.fr\/juri\/id\/JURITEXT000051661491?init=true&amp;page=1&amp;query=23-19.780&amp;searchField=ALL&amp;tab_selection=all\" target=\"_blank\">Arr\u00eat de la Cour de cassation, Chambre civile 1, du 21 mai 2025, no 23-19780<\/a><\/li>\n<\/ul>\n<\/div>\n<p><a href=\"https:\/\/www.weblex.fr\/weblex-actualite\/droit-de-partage-une-notion-de-partage-a-clarifier\" target=\"_blank\">Droit de partage : une notion de \u00ab partage \u00bb \u00e0 clarifier !<\/a> &#8211; \u00a9 Copyright WebLex<\/p>\n<p><img decoding=\"async\" src=\"https:\/\/www.weblex.fr\/sites\/default\/files\/actualites\/images\/Shutterstock_clausepreciput.jpg\"><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Suite au d\u00e9c\u00e8s de son conjoint, un \u00e9poux peut pr\u00e9lever certains biens lui appartenant en commun avec son \u00e9pouse d\u00e9c\u00e9d\u00e9e si une clause incluse dans leur r\u00e9gime matrimoniale le pr\u00e9voit. Mais ce pr\u00e9l\u00e8vement constitue-t-il une op\u00e9ration de partage, soumis \u00e0 l\u2019imp\u00f4t, en l\u2019occurrence le droit de partage ? R\u00e9ponse du juge\u2026<\/p>\n","protected":false},"author":0,"featured_media":12198,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[7,10],"tags":[],"class_list":["post-12197","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-actualites","category-le-coin-du-dirigeant"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.2 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Droit de partage : une notion de \u00ab partage \u00bb \u00e0 clarifier ! - Cabinet Magar<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.cabinet-magar.fr\/actualites\/droit-de-partage-une-notion-de-partage-a-clarifier\/\" \/>\n<meta property=\"og:locale\" content=\"de_DE\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Droit de partage : une notion de \u00ab partage \u00bb \u00e0 clarifier ! - Cabinet Magar\" \/>\n<meta property=\"og:description\" content=\"Suite au d\u00e9c\u00e8s de son conjoint, un \u00e9poux peut pr\u00e9lever certains biens lui appartenant en commun avec son \u00e9pouse d\u00e9c\u00e9d\u00e9e si une clause incluse dans leur r\u00e9gime matrimoniale le pr\u00e9voit. Mais ce pr\u00e9l\u00e8vement constitue-t-il une op\u00e9ration de partage, soumis \u00e0 l\u2019imp\u00f4t, en l\u2019occurrence le droit de partage ? 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