{"id":4569,"date":"2022-07-04T16:47:58","date_gmt":"2022-07-04T14:47:58","guid":{"rendered":"https:\/\/www.thales.be\/?p=4569"},"modified":"2023-05-31T10:17:57","modified_gmt":"2023-05-31T08:17:57","slug":"du-nouveau-en-matiere-de-successions-donations-et-relations-patrimoniales","status":"publish","type":"post","link":"https:\/\/www.thales.be\/en\/2022\/07\/04\/du-nouveau-en-matiere-de-successions-donations-et-relations-patrimoniales\/","title":{"rendered":"Du nouveau en mati\u00e8re de successions, donations et relations patrimoniales"},"content":{"rendered":"<div align=\"justify\">\n<p>D\u00e8s ce 1<sup>.<\/sup> juillet 2022, les nouvelles dispositions du Code civil relatives aux \u00ab\u00a0relations patrimoniales du couple\u00a0\u00bb et aux \u00ab\u00a0successions, donations et testaments\u00a0\u00bb entrent en vigueur.<\/p>\n<p>Il s\u2019agit essentiellement d\u2019une recodification, impliquant cependant, pour certaines dispositions, des modifications sur le fond auxquelles il conviendra d\u2019\u00eatre attentifs.<\/p>\n<p>En mati\u00e8re de planification successorale, l\u2019on notera notamment que\u00a0:<\/p>\n<ul>\n<li><span style=\"color: #3366ff\"><strong>L\u2019usufruit successif l\u00e9gal<\/strong>,<\/span> permettant au conjoint survivant de poursuivre l\u2019usufruit que s\u2019\u00e9tait r\u00e9serv\u00e9 le conjoint pr\u00e9d\u00e9c\u00e9d\u00e9 sur les biens donn\u00e9s, est maintenu (art. 858<em>bis<\/em>3 de l\u2019ancien Code civil -&gt; nouvel art. 4.18 du Code civil) et \u00ab cohabite \u00bb depuis peu avec l\u2019accroissement l\u00e9gal d\u2019usufruit (art. 3.141 du nouveau Code civil).<\/li>\n<li><span style=\"color: #3366ff\"><strong>Une clause de retour conventionnel<\/strong>,<\/span> permettant au donateur de retrouver le bien donn\u00e9 dans l\u2019hypoth\u00e8se o\u00f9 le donataire d\u00e9c\u00e9derait avant lui, pourra toujours \u00eatre ins\u00e9r\u00e9e dans les actes de donation (art. 951 et 952 de l\u2019ancien Code civil -&gt; nouvel art. 4.172 du Code civil) ;<\/li>\n<li><span style=\"color: #3366ff\"><strong>Une clause de partage<\/strong>,<\/span> permettant au conjoint survivant de se voir attribuer plus de la moiti\u00e9 du patrimoine du conjoint pr\u00e9d\u00e9c\u00e9d\u00e9, voire tout le patrimoine, pourra toujours \u00eatre pr\u00e9vue par contrat de mariage (art. 1461 de l\u2019ancien Code civil -&gt; nouvel art. 2.3.56 du Code civil).<\/li>\n<\/ul>\n<p style=\"text-align: center\">***<\/p>\n<div align=\"justify\"><img decoding=\"async\" class=\"wp-image-6525 alignleft smush-detected-img smush-image-1\" src=\"https:\/\/www.thales.be\/wp-content\/uploads\/sites\/49\/2023\/01\/thales-valerie-anne-debrauwere-1-300x300.jpg\" alt=\"Thales Avocat Bruxelles Valerie-Anne Debrauwere\" width=\"197\" height=\"197\" srcset=\"https:\/\/www.thales.be\/wp-content\/uploads\/sites\/49\/2023\/01\/thales-valerie-anne-debrauwere-1-300x300.jpg 300w, https:\/\/www.thales.be\/wp-content\/uploads\/sites\/49\/2023\/01\/thales-valerie-anne-debrauwere-1-150x150.jpg 150w, https:\/\/www.thales.be\/wp-content\/uploads\/sites\/49\/2023\/01\/thales-valerie-anne-debrauwere-1-768x768.jpg 768w, https:\/\/www.thales.be\/wp-content\/uploads\/sites\/49\/2023\/01\/thales-valerie-anne-debrauwere-1-12x12.jpg 12w, https:\/\/www.thales.be\/wp-content\/uploads\/sites\/49\/2023\/01\/thales-valerie-anne-debrauwere-1.jpg 1000w\" sizes=\"(max-width: 197px) 100vw, 197px\" \/><\/p>\n<p><a href=\"https:\/\/www.thales.be\/en\/portfolio-items\/valerie-anne-de-brauwere\/?portfolioCats=5\">Val\u00e9rie-Anne de Brauwere<\/a><\/p>\n<p>Partner THALES Attorneys \u2013 Tax<\/p>\n<p><a href=\"mailto:va.debrauwere@thales.be\">va.debrauwere@thales.be<\/a><\/p>\n<\/div>\n<div align=\"justify\">\n<p><img decoding=\"async\" class=\"wp-image-6511 alignright\" src=\"https:\/\/www.thales.be\/wp-content\/uploads\/sites\/49\/2023\/01\/thales-avocat-bruxelles-bastiano-ranalli-4-e1683799498233-300x300.jpg\" alt=\"Thales Avocat Bruxelles Bastiano Ranalli\" width=\"196\" height=\"196\" srcset=\"https:\/\/www.thales.be\/wp-content\/uploads\/sites\/49\/2023\/01\/thales-avocat-bruxelles-bastiano-ranalli-4-e1683799498233-300x300.jpg 300w, https:\/\/www.thales.be\/wp-content\/uploads\/sites\/49\/2023\/01\/thales-avocat-bruxelles-bastiano-ranalli-4-e1683799498233-150x150.jpg 150w, https:\/\/www.thales.be\/wp-content\/uploads\/sites\/49\/2023\/01\/thales-avocat-bruxelles-bastiano-ranalli-4-e1683799498233-768x768.jpg 768w, https:\/\/www.thales.be\/wp-content\/uploads\/sites\/49\/2023\/01\/thales-avocat-bruxelles-bastiano-ranalli-4-e1683799498233-12x12.jpg 12w, https:\/\/www.thales.be\/wp-content\/uploads\/sites\/49\/2023\/01\/thales-avocat-bruxelles-bastiano-ranalli-4-e1683799498233.jpg 827w\" sizes=\"(max-width: 196px) 100vw, 196px\" \/><\/p>\n<p style=\"text-align: right\"><a href=\"https:\/\/www.thales.be\/en\/portfolio-items\/bastiano-ranalli\/?portfolioCats=5\">Bastiano Ranalli<\/a><\/p>\n<p style=\"text-align: right\">Associate THALES Attorneys \u2013 Tax<\/p>\n<p style=\"text-align: right\"><a href=\"mailto:bastiano.ranalli@thales.be\">bastiano.ranalli@thales.be<\/a><\/p>\n<\/div>\n<div align=\"justify\">\n<\/div>\n<div align=\"justify\">\n<p style=\"text-align: right\">\n<\/div>\n<\/div>","protected":false},"excerpt":{"rendered":"<p>D\u00e8s ce 1er juillet 2022, les nouvelles dispositions du Code civil relatives aux \u00ab\u00a0relations patrimoniales du couple\u00a0\u00bb et aux \u00ab\u00a0successions, donations et testaments\u00a0\u00bb entrent en vigueur. Il s\u2019agit essentiellement d\u2019une [&hellip;]<\/p>\n","protected":false},"author":73,"featured_media":5486,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[70,33],"tags":[],"class_list":["post-4569","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-actualites","category-02-planification-patrimoniale"],"acf":[],"_links":{"self":[{"href":"https:\/\/www.thales.be\/en\/wp-json\/wp\/v2\/posts\/4569","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.thales.be\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.thales.be\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.thales.be\/en\/wp-json\/wp\/v2\/users\/73"}],"replies":[{"embeddable":true,"href":"https:\/\/www.thales.be\/en\/wp-json\/wp\/v2\/comments?post=4569"}],"version-history":[{"count":6,"href":"https:\/\/www.thales.be\/en\/wp-json\/wp\/v2\/posts\/4569\/revisions"}],"predecessor-version":[{"id":6699,"href":"https:\/\/www.thales.be\/en\/wp-json\/wp\/v2\/posts\/4569\/revisions\/6699"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.thales.be\/en\/wp-json\/wp\/v2\/media\/5486"}],"wp:attachment":[{"href":"https:\/\/www.thales.be\/en\/wp-json\/wp\/v2\/media?parent=4569"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.thales.be\/en\/wp-json\/wp\/v2\/categories?post=4569"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.thales.be\/en\/wp-json\/wp\/v2\/tags?post=4569"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}