REFORME DU DROIT SUCCESSORAL

DISPERSION DES CENDRES DANS L’ESCAUT
juin 11, 2018
Une Application pour accompagner les enfants dans le processus de deuil
octobre 21, 2018

REFORME DU DROIT SUCCESSORAL

La réforme du droit successoral : les nouvelles règles entrent en vigueur au 1er septembre 2018

La nouvelle loi relative au droit successoral entrera en vigueur le 1er septembre 2018. Cette loi modifie le Code Civil par rapport aux successions et donations, et adapte également plusieurs autres dispositions en la matière.

Les modifications au droit successoral concernent principalement : la modification des règles relatives à la réserve héréditaire, au rapport des libéralités et aux règles relatives au partage. La loi assouplit également l’établissement de pactes sur successions futures et redéfinit l’équilibre entre le conjoint survivant et les enfants. La valorisation de l’héritage suit des règles différentes.

Une modification importante relative à la réserve héréditaire concerne la possibilité donnée au testateur de décider librement de la destination de la moitié de ses possessions. Il peut ainsi tenir compte de la spécificité de sa situation familiale (p. ex. partenaire non marié, beaux-enfants, un enfant qui a des besoins de soins particuliers, etc.). La loi permet de léguer plus à ses beaux-enfants ou de léguer autant à ses beaux-enfants qu’à ses propres enfants.

L’assouplissement de l’interdiction actuelle des pactes sur successions futures s’accompagne de deux modifications importantes. L’interdiction actuelle des pactes successoraux est clarifiée et assouplie. D’une part, sa portée est décrite dans la loi, de sorte qu’un certain nombre de cas controversés soient solutionnés. D’autre part, les pactes successoraux autorisés légalement sont étendus. Une innovation importante concerne l’introduction d’un pacte successoral global entre les parents et leurs enfants. Le pacte successoral global offre aux parents la possibilité de régler de manière contraignante, dès avant leur décès et avec leurs enfants, l’attribution et le partage de leur succession. Cette réforme offre aux parents la sérénité, elle crée la possibilité d’atteindre un règlement sur mesure de la situation familiale concrète et elle évite les conflits entre les enfants après le décès des parents.

La valorisation des donations est également adaptée : selon la nouvelle loi, la valeur des biens donnés sera indexée à partir du jour de la donation jusqu’au jour du décès. Si de nombreux biens ont déjà été donnés, ceci pourrait être intéressant vu que le partage de la succession peut se poursuivre en suivant les mêmes règles. Tout le monde dispose du choix entre les anciennes et les nouvelles règles. Fednot, la fédération des notaires, conseille d’en discuter au plus tôt avec son notaire si vous souhaitez appliquer les anciennes règles sur la succession. Ce choix doit en effet être fixé dans une ‘déclaration de conservation’ avant la fin de la période de transition, qui se termine fin août.

A défaut de cette déclaration de conservation explicite, les nouvelles règles seront d’application. Elles le seront également pour toutes les successions après le 1er septembre 2018.

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