{"id":14969,"date":"2026-09-29T00:00:00","date_gmt":"2026-09-28T22:00:00","guid":{"rendered":"https:\/\/www.cabinet-magar.fr\/actualites\/clause-de-preciput-et-droit-de-partage-une-position-confirmee\/"},"modified":"2026-09-29T00:00:00","modified_gmt":"2026-09-28T22:00:00","slug":"clause-de-preciput-et-droit-de-partage-une-position-confirmee","status":"publish","type":"post","link":"https:\/\/www.cabinet-magar.fr\/de\/actualites\/clause-de-preciput-et-droit-de-partage-une-position-confirmee\/","title":{"rendered":"Clause de pr\u00e9ciput et droit de partage : une position confirm\u00e9e ?"},"content":{"rendered":"<p>La clause de pr\u00e9ciput permet au conjoint survivant de pr\u00e9lever certains biens communs avant le partage de la succession. Mais cette op\u00e9ration doit-elle pour autant \u00eatre soumise au droit de partage ? Une question sur laquelle les juges viennent une nouvelle fois de se prononcer\u2026<\/p>\n<h2>Clause de pr\u00e9ciput : pas de droit de partage<\/h2>\n<p>Pour rappel, les \u00e9poux mari\u00e9s sous un r\u00e9gime de communaut\u00e9 peuvent am\u00e9nager leur contrat de mariage afin de pr\u00e9voir qu&#8217;en cas de d\u00e9c\u00e8s de l&#8217;un d&#8217;eux, le conjoint survivant pourra r\u00e9cup\u00e9rer certains biens communs avant tout partage de la succession.<\/p>\n<p>Cette facult\u00e9, appel\u00e9e \u00ab clause de pr\u00e9ciput \u00bb, permet notamment d&#8217;attribuer au conjoint survivant certains biens d\u00e9termin\u00e9s, sans qu&#8217;ils soient int\u00e9gr\u00e9s aux op\u00e9rations de partage entre les h\u00e9ritiers.<\/p>\n<p>Mais sur le plan fiscal, ce m\u00e9canisme a longtemps suscit\u00e9 des interrogations.<\/p>\n<p>L&#8217;administration fiscale consid\u00e9rait, en effet, que le pr\u00e9l\u00e8vement ainsi r\u00e9alis\u00e9 devait \u00eatre assimil\u00e9 \u00e0 un partage de biens et \u00eatre soumis, \u00e0 ce titre, au droit de partage.<\/p>\n<p>Une analyse qui a toutefois \u00e9t\u00e9 rejet\u00e9e par les juges ces derni\u00e8res ann\u00e9es.<\/p>\n<p>Dans une affaire r\u00e9cente, l&#8217;administration fiscale persistait \u00e0 r\u00e9clamer le paiement du droit de partage sur les biens attribu\u00e9s au conjoint survivant en application d&#8217;une clause de pr\u00e9ciput. Une position que les juges refusent de suivre une nouvelle fois. Ils rappellent, en effet, que ce m\u00e9canisme pr\u00e9sente plusieurs particularit\u00e9s :<\/p>\n<ul>\n<li data-list-item-id=\"e6c1d3c2343eab2dedd4aa455ba9c751b\">il intervient avant les op\u00e9rations de partage de la succession ;<\/li>\n<li data-list-item-id=\"ebb7e948c90da9ba8e15bf8e8a8d1cb9e\">les biens pr\u00e9lev\u00e9s sont attribu\u00e9s sans \u00eatre imput\u00e9s sur les droits du conjoint b\u00e9n\u00e9ficiaire ;<\/li>\n<li data-list-item-id=\"e19d0728a6a7e30d61b202c3d49e3e900\">le conjoint survivant reste libre d&#8217;exercer ou non cette facult\u00e9.<\/li>\n<\/ul>\n<p>Autant d&#8217;\u00e9l\u00e9ments qui distinguent ce pr\u00e9l\u00e8vement d&#8217;une op\u00e9ration de partage.<\/p>\n<p>Les juges en d\u00e9duisent que les biens attribu\u00e9s au conjoint survivant en application d&#8217;une clause de pr\u00e9ciput ne peuvent pas \u00eatre soumis au droit de partage.<\/p>\n<p>Retenez que cette d\u00e9cision s&#8217;inscrit dans la continuit\u00e9 de plusieurs d\u00e9cisions r\u00e9centes rendues sur le sujet. La solution appara\u00eet d\u00e9sormais solidement \u00e9tablie : l&#8217;exercice d&#8217;une clause de pr\u00e9ciput ne constitue pas une op\u00e9ration de partage et n&#8217;entra\u00eene donc pas le paiement du droit de partage.<\/p>\n<div>Sources :  <\/p>\n<ul>\n<li data-list-item-id=\"e1a4394c780c8c1824e6c73c54128ed49\">Cour d\u2019appel de Douai du 3 septembre 2026, no 23-01577 (NP)<\/li>\n<\/ul>\n<\/div>\n<p><a href=\"https:\/\/www.weblex.fr\/weblex-actualite\/clause-de-preciput-et-droit-de-partage-une-position-confirmee\" target=\"_blank\">Clause de pr\u00e9ciput et droit de partage : une position confirm\u00e9e ?<\/a> &#8211; \u00a9 Copyright WebLex<\/p>\n<p><img decoding=\"async\" src=\"https:\/\/www.weblex.fr\/sites\/default\/files\/actualites\/images\/shutterstock_preciputpositionconfirmee.jpg\"><\/p>\n","protected":false},"excerpt":{"rendered":"<p>La clause de pr\u00e9ciput permet au conjoint survivant de pr\u00e9lever certains biens communs avant le partage de la succession. Mais cette op\u00e9ration doit-elle pour autant \u00eatre soumise au droit de partage ? Une question sur laquelle les juges viennent une nouvelle fois de se prononcer\u2026<\/p>\n","protected":false},"author":0,"featured_media":14970,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[7,10],"tags":[],"class_list":["post-14969","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 v28.3 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Clause de pr\u00e9ciput et droit de partage : une position confirm\u00e9e ? - 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\/clause-de-preciput-et-droit-de-partage-une-position-confirmee\/\" \/>\n<meta property=\"og:locale\" content=\"de_DE\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Clause de pr\u00e9ciput et droit de partage : une position confirm\u00e9e ? - Cabinet Magar\" \/>\n<meta property=\"og:description\" content=\"La clause de pr\u00e9ciput permet au conjoint survivant de pr\u00e9lever certains biens communs avant le partage de la succession. 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