L\u2019article pr\u00e9sente le fonctionnement de la fiscalit\u00e9 des transmissions patrimoniales en France et met en \u00e9vidence l\u2019ampleur des montants pouvant \u00eatre transmis sans imposition entre parents et enfants. Il s\u2019appuie sur des donn\u00e9es de l\u2019Insee (2024) indiquant que 85 % des h\u00e9ritages sont inf\u00e9rieurs \u00e0 100 000 euros, soit le seuil \u00e0 partir duquel s\u2019appliquent les droits de succession entre un parent et un enfant. <\/p>\n
Pour les successions, chaque enfant b\u00e9n\u00e9ficie d\u2019un abattement de 100 000 euros par parent. Deux parents peuvent ainsi transmettre 200 000 euros par enfant sans droits de succession, soit 400 000 euros pour deux enfants, 600 000 euros pour trois, etc. <\/p>\n
Pour les donations de leur vivant, les parents peuvent utiliser ce m\u00e9canisme tous les 15 ans, \u00e0 condition de consentir les dons avant l\u2019\u00e2ge de 80 ans. \u00c0 chaque p\u00e9riode de 15 ans, chaque parent peut donner 132 000 euros par enfant sans imposition, en combinant un abattement g\u00e9n\u00e9ral de donation et un abattement sp\u00e9cifique de 32 000 euros au titre des \u00ab dons familiaux \u00bb. Cela repr\u00e9sente 264 000 euros pour un enfant, 528 000 euros pour deux enfants et 792 000 euros pour trois enfants, renouvelables tous les 15 ans. <\/p>\n
L\u2019article illustre ce dispositif par le cas d\u2019un couple, Xavier et Val\u00e9rie, ayant deux enfants. \u00c0 65 ans, ils donnent chacun 132 000 euros \u00e0 chacun de leurs deux enfants, soit 528 000 euros au total, sans droits. Vingt ans plus tard, au d\u00e9c\u00e8s des parents \u00e0 85 ans, chaque enfant b\u00e9n\u00e9ficie \u00e0 nouveau de 200 000 euros d\u2019abattement sur la succession (400 000 euros au total). Au final, les enfants re\u00e7oivent 928 000 euros (528 000 euros de donations et 400 000 euros d\u2019h\u00e9ritage) sans pr\u00e9l\u00e8vement fiscal. <\/p>\n
Parall\u00e8lement, le recours \u00e0 l\u2019assurance-vie permet, pour des versements effectu\u00e9s avant 70 ans, de transmettre 152 000 euros par parent et par enfant sans imposition. Une famille avec un enfant peut ainsi transmettre 305 000 euros via l\u2019assurance-vie, 610 000 euros pour deux enfants et 915 000 euros pour trois enfants. <\/p>\n
En cumulant ces diff\u00e9rents dispositifs, l\u2019article indique qu\u2019un couple comme Xavier et Val\u00e9rie, avec deux enfants, peut transmettre 1,5 million d\u2019euros sans droits de mutation : 528 000 euros de dons avant 80 ans, 400 000 euros au d\u00e9c\u00e8s et 610 000 euros via l\u2019assurance-vie. Le montant total transmissible sans imposition est estim\u00e9 \u00e0 769 000 euros pour un seul enfant et 2,3 millions d\u2019euros pour trois enfants. <\/p>\n
L\u2019article signale enfin l\u2019existence de \u00ab cadeaux d\u2019usage \u00bb (par exemple pour des anniversaires ou \u00e0 No\u00ebl), pouvant \u00e9galement \u00eatre transmis sans imposition \u00e0 condition qu\u2019ils restent d\u2019un niveau jug\u00e9 acceptable, sans pr\u00e9ciser de seuil chiffr\u00e9. L\u2019ensemble met en lumi\u00e8re les marges importantes offertes par la l\u00e9gislation fran\u00e7aise actuelle pour la transmission de patrimoine, en particulier au b\u00e9n\u00e9fice des m\u00e9nages les plus dot\u00e9s, et s\u2019inscrit dans les travaux de l\u2019Observatoire des in\u00e9galit\u00e9s sur les m\u00e9canismes de reproduction patrimoniale.\u00a0(contenu r\u00e9sum\u00e9 par l’IA)\u200bLire la Suite<\/a>\u200b<\/p>","protected":false},"excerpt":{"rendered":" L\u2019article pr\u00e9sente le fonctionnement de la fiscalit\u00e9 des transmissions patrimoniales en France et met en \u00e9vidence l\u2019ampleur des montants pouvant \u00eatre transmis sans imposition entre parents et enfants. Il s\u2019appuie […]<\/p>\n","protected":false},"author":1,"featured_media":4363,"comment_status":"","ping_status":"","sticky":false,"template":"","format":"standard","meta":{"site-sidebar-layout":"default","site-content-layout":"","ast-site-content-layout":"default","site-content-style":"default","site-sidebar-style":"default","ast-global-header-display":"","ast-banner-title-visibility":"","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"","ast-breadcrumbs-content":"","ast-featured-img":"","footer-sml-layout":"","ast-disable-related-posts":"","theme-transparent-header-meta":"","adv-header-id-meta":"","stick-header-meta":"","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","astra-migrate-meta-layouts":"default","ast-page-background-enabled":"default","ast-page-background-meta":{"desktop":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"ast-content-background-meta":{"desktop":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"footnotes":""},"categories":[166,12],"tags":[90],"class_list":["post-18158","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-discriminations","category-pauvrete-precarite-et-inclusion","tag-observatoire-des-inegalites"],"_links":{"self":[{"href":"https:\/\/veilles-affaires-sociales.fr\/index.php?rest_route=\/wp\/v2\/posts\/18158","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/veilles-affaires-sociales.fr\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/veilles-affaires-sociales.fr\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/veilles-affaires-sociales.fr\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/veilles-affaires-sociales.fr\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=18158"}],"version-history":[{"count":0,"href":"https:\/\/veilles-affaires-sociales.fr\/index.php?rest_route=\/wp\/v2\/posts\/18158\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/veilles-affaires-sociales.fr\/index.php?rest_route=\/wp\/v2\/media\/4363"}],"wp:attachment":[{"href":"https:\/\/veilles-affaires-sociales.fr\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=18158"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/veilles-affaires-sociales.fr\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=18158"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/veilles-affaires-sociales.fr\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=18158"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}