{"id":14974,"date":"2022-04-04T17:10:29","date_gmt":"2022-04-04T15:10:29","guid":{"rendered":"https:\/\/pareto.be\/?p=14974"},"modified":"2025-04-07T15:47:40","modified_gmt":"2025-04-07T13:47:40","slug":"le-rapport-et-la-reserve-successorale-dans-le-cadre-dun-contrat-dassurance-vie","status":"publish","type":"post","link":"https:\/\/pareto.be\/fr\/le-rapport-et-la-reserve-successorale-dans-le-cadre-dun-contrat-dassurance-vie\/","title":{"rendered":"Le rapport et la r\u00e9serve successorale dans le cadre d\u2019un contrat d\u2019assurance-vie."},"content":{"rendered":"<p><em>Le rapport<\/em><\/p>\n<p>Le but du rapport dans une succession est de faire respecter l\u2019\u00e9galit\u00e9 entre les h\u00e9ritiers au moment du partage. Le rapport a pour cons\u00e9quence que l\u2019on prend en compte certaines donations r\u00e9alis\u00e9es par le d\u00e9funt de son vivant pour calculer la part qui revient \u00e0 chacun. Il s\u2019agit des donations r\u00e9alis\u00e9es par \u00ab\u00a0avance d\u2019hoirie\u00a0\u00bb.<\/p>\n<p>Notons qu\u2019une donation peut \u00e9galement \u00eatre faite par \u00ab\u00a0pr\u00e9ciput et hors part\u00a0\u00bb. Cela signifie qu\u2019elle ne doit pas \u00eatre rapport\u00e9e au b\u00e9n\u00e9fice de la masse des h\u00e9ritiers (on dit alors qu\u2019elle est dispens\u00e9e de rapport), mais elle pourra toutefois faire l\u2019objet de r\u00e9duction si elle exc\u00e8de la quotit\u00e9 l\u00e9galement disponible au pr\u00e9judice des h\u00e9ritiers r\u00e9servataires.<\/p>\n<p><em>La r\u00e9serve et l\u2019action en r\u00e9duction<\/em><\/p>\n<p>La r\u00e9serve successorale vise la part minimale d\u2019un h\u00e9ritage qui doit obligatoirement revenir \u00e0 certains h\u00e9ritiers l\u00e9gaux. Les deux cat\u00e9gories d\u2019h\u00e9ritiers r\u00e9servataires sont les enfants (ensemble, leur r\u00e9serve est de 50% de la masse successorale) et le conjoint survivant (sa r\u00e9serve est de 50% en usufruit de la masse successorale comprenant au minimum l\u2019usufruit sur l\u2019habitation familiale).<\/p>\n<p>Afin de faire respecter leurs droits, les h\u00e9ritiers r\u00e9servataires disposent d\u2019une action en r\u00e9duction lorsque leur r\u00e9serve est atteinte. Attention, cette action n&rsquo;est pas automatique. Elle doit \u00eatre demand\u00e9e. Seuls les h\u00e9ritiers r\u00e9servataires peuvent l\u2019intenter puisque c&rsquo;est leur r\u00e9serve qui est atteinte. Les cr\u00e9anciers du d\u00e9funt ou les l\u00e9gataires gratifi\u00e9s ne disposent d\u00e8s lors pas de ce droit.<\/p>\n<p>Mais qu\u2019en est-il lorsque vous avantagez quelqu\u2019un non pas via donation mais plut\u00f4t en le d\u00e9signant comme b\u00e9n\u00e9ficiaire d\u2019une assurance-vie\u00a0?<\/p>\n<p><em>Le cas particulier de la prestation d\u2019assurance<\/em><\/p>\n<p>La r\u00e9ponse n\u2019a pas toujours \u00e9t\u00e9 simple et a d\u2019ailleurs fait l\u2019objet de nombreuses \u00e9volutions l\u00e9gislatives et jurisprudentielles en Belgique.<\/p>\n<p>Dans un premier temps, les primes vers\u00e9es dans le contrat d\u2019assurance n\u2019\u00e9taient sujettes \u00e0 r\u00e9duction et \u00e0 rapport que si celles-ci \u00e9taient \u00ab\u00a0manifestement exag\u00e9r\u00e9es\u00a0\u00bb eu \u00e9gard \u00e0 la fortune du d\u00e9funt. Il \u00e9tait donc possible de d\u00e9roger \u00e0 la r\u00e9serve successorale en souscrivant un contrat d\u2019assurance moyennant le respect de certaines conditions.<\/p>\n<p>Toutefois, par un premier arr\u00eat de 2008, la Cour constitutionnelle a consacr\u00e9 le principe selon lequel une assurance-vie de type \u00ab placement \u00bb doit toujours \u00eatre prise en compte pour le calcul de la r\u00e9serve successorale (et pourra donc d\u00e9sormais \u00eatre soumise \u00e0 r\u00e9duction par les h\u00e9ritiers l\u00e9s\u00e9s).<\/p>\n<p>Ensuite, par un deuxi\u00e8me arr\u00eat de 2010, la Cour a confirm\u00e9 qu\u2019il \u00e9tait possible pour le preneur de contourner la pr\u00e9somption de non-rapportabilit\u00e9 en pr\u00e9voyant express\u00e9ment la caract\u00e8re rapportable d\u2019une prestation d\u2019assurance.<\/p>\n<p>Depuis septembre 2018, la loi relative aux assurances pr\u00e9voit, en son article 188, qu\u2019<em>\u00ab en cas de d\u00e9c\u00e8s du preneur d\u2019assurance, <strong>la prestation d\u2019assurance est, conform\u00e9ment au Code civil, sujette \u00e0 r\u00e9duction et \u00e0 rapport<\/strong> \u00bb. <\/em>Il en d\u00e9coule que toute prestation d\u2019assurance conclue apr\u00e8s cette date devra \u00eatre rapport\u00e9e \u00e0 la succession (sauf dispense de rapport certain) et sera susceptible de faire l\u2019objet d\u2019une r\u00e9duction en cas d\u2019atteinte \u00e0 la r\u00e9serve. La pr\u00e9somption a donc \u00e9t\u00e9 invers\u00e9e.<\/p>\n<p>Vous souhaitez plus d\u2019informations sur cette question sp\u00e9cifique ? N\u2019h\u00e9sitez pas \u00e0 prendre contact avec nous et nous r\u00e9pondrons \u00e0 vos interrogations.<\/p>\n<p style=\"text-align: right;\"><strong>Olivier Doms \u2013 Juriste &amp; fiscaliste chez Pareto SA<\/strong><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Le rapport Le but du rapport dans une succession est de faire respecter l\u2019\u00e9galit\u00e9 entre les h\u00e9ritiers au moment du partage. Le rapport a pour cons\u00e9quence que l\u2019on prend en compte certaines donations r\u00e9alis\u00e9es par le d\u00e9funt de son vivant pour calculer la part qui revient \u00e0 chacun. Il s\u2019agit des donations r\u00e9alis\u00e9es par \u00ab\u00a0avance [&hellip;]<\/p>\n","protected":false},"author":13,"featured_media":14977,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"inline_featured_image":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-14974","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-non-classifiee"],"acf":{"alternate_title":"Le rapport et la r\u00e9serve successorale dans le cadre d\u2019un contrat d\u2019assurance-vie.","introduction":"<p>Lorsque vous souhaitez avantager quelqu\u2019un (par exemple l\u2019un de vos enfants ou votre conjoint) via la souscription d\u2019un contrat d\u2019assurance-vie, la prestation d\u2019assurance-vie doit-elle \u00eatre rapport\u00e9e \u00e0 la succession et est-elle sujette \u00e0 r\u00e9duction\u00a0? Plus concr\u00e8tement, les h\u00e9ritiers s\u2019estimant l\u00e9s\u00e9s pourraient-ils demander le rapport de la prestation d\u2019assurance-vie ou invoquer une atteinte \u00e0 leur r\u00e9serve ? Explications.<\/p>\n"},"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v28.8 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Assurance-vie : rapport et r\u00e9serve successorale | Pareto<\/title>\n<meta name=\"description\" content=\"Le rapport et la r\u00e9serve succ\u00e9ssorale joue un r\u00f4le important dans le cadre d&#039;un contrat d&#039;assurance vie. 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