{"id":47107,"date":"2024-07-17T11:20:37","date_gmt":"2024-07-17T09:20:37","guid":{"rendered":"https:\/\/pareto.be\/?p=47107"},"modified":"2025-02-20T14:29:31","modified_gmt":"2025-02-20T13:29:31","slug":"le-contrat-de-mariage-et-la-clause-doptions-dans-un-contexte-de-planification-successorale","status":"publish","type":"post","link":"https:\/\/pareto.be\/fr\/le-contrat-de-mariage-et-la-clause-doptions-dans-un-contexte-de-planification-successorale\/","title":{"rendered":"Le contrat de mariage et la clause d\u2019options dans un contexte de planification successorale"},"content":{"rendered":"<h2 class=\"medium-title\"><strong>La liquidation du r\u00e9gime matrimonial<\/strong><\/h2>\n<p>Tout d\u2019abord, il est important de rappeler ce que la loi civile pr\u00e9voit lors d\u2019un d\u00e9c\u00e8s\u00a0: avant toute chose, il faut proc\u00e9der \u00e0 la liquidation du r\u00e9gime matrimonial, pour ensuite r\u00e9partir la masse successorale. Ainsi, la liquidation du r\u00e9gime matrimonial n\u2019a de r\u00e9el impact successoral que pour les \u00e9poux mari\u00e9s qui disposent d\u2019une communaut\u00e9, car c\u2019est pr\u00e9cis\u00e9ment cette communaut\u00e9 qu\u2019il va s\u2019agir de liquider.<\/p>\n<h2 class=\"medium-title\"><strong>L\u2019int\u00e9r\u00eat d\u2019une clause d\u2019options<\/strong><\/h2>\n<p>Partant, la clause d\u2019options n\u2019est envisageable que pour les conjoints mari\u00e9s soit sous le r\u00e9gime l\u00e9gal de la communaut\u00e9, soit sous le r\u00e9gime de la s\u00e9paration de biens avec adjonction d\u2019une communaut\u00e9 d\u2019acqu\u00eats. \u00c0 d\u00e9faut de clause au sein du contrat de mariage traitant de la liquidation de celle-ci, l\u2019\u00e9poux survivant reprend une moiti\u00e9, tandis que l\u2019autre tombe dans la masse successorale du d\u00e9funt. Et voici tout l\u2019avantage\u00a0de la clause d\u2019options : plut\u00f4t que de laisser la communaut\u00e9 \u00eatre r\u00e9partie en moiti\u00e9-moiti\u00e9, elle permet au conjoint survivant de d\u00e9cider de la distribution du patrimoine commun.<\/p>\n<p>Plus concr\u00e8tement, et d\u00e9pendant du libell\u00e9 d\u2019une clause d\u2019options, celle-ci peut permettre \u00e0 l\u2019\u00e9poux survivant de r\u00e9cup\u00e9rer l\u2019ensemble des biens mobiliers et\/ou des biens immobiliers, voire d\u2019une proportion de chaque. La clause peut \u00e9galement pr\u00e9voir que le conjoint ne r\u00e9cup\u00e8re que l\u2019usufruit des biens vis\u00e9s, ou la nue-propri\u00e9t\u00e9, ou autre.<\/p>\n<p>Si la clause d\u2019options pr\u00e9sente un grand int\u00e9r\u00eat pour la r\u00e9partition d\u2019une succession, elle peut \u00e9galement pr\u00e9senter un int\u00e9r\u00eat fiscal. En effet, le conjoint survivant peut r\u00e9partir les avoirs communs de fa\u00e7on \u00e0 entra\u00eener un \u00e9ventuel gain de droits de succession par rapport aux co\u00fbts qu\u2019aurait entra\u00een\u00e9 la r\u00e9partition \u00ab\u00a0par d\u00e9faut\u00a0\u00bb de ces avoirs en l\u2019absence de clause d\u2019options.<\/p>\n<h2 class=\"medium-title\"><strong>Conclusion<\/strong><\/h2>\n<p>Au regard de tous ces avantages, la clause d\u2019options permet au conjoint survivant de faire un choix \u00e9clair\u00e9 tant au niveau de ses besoins vis-\u00e0-vis des biens communs, qu\u2019au niveau du co\u00fbt successoral.<\/p>\n<p>Attention toutefois \u00e0 l\u2019importance de la r\u00e9daction d\u2019une clause d\u2019options\u00a0: il s\u2019agit d\u2019un exercice qui demande pr\u00e9cision et bonne connaissance de la situation des \u00e9poux qui la pr\u00e9voient. Ainsi, il est g\u00e9n\u00e9ralement d\u00e9conseill\u00e9 de r\u00e9diger une clause laissant trop de possibilit\u00e9s au conjoint survivant, au risque de le perdre dans les choix qui s\u2019offrent \u00e0 lui.<\/p>\n<p>Pour la r\u00e9daction d\u2019une clause d\u2019options, de m\u00eame que pour le choix \u00e0 faire une fois face au d\u00e9c\u00e8s de son conjoint, il est toujours plus prudent de se tourner vers un professionnel. N\u2019h\u00e9sitez pas \u00e0 contacter nos conseillers pour des conseils sur mesure et un accompagnement dans toutes vos d\u00e9marches de planification.<\/p>\n<p>Demandez votre consultation gratuite avec un consultant Pareto.<\/p>\n<p>&nbsp;<\/p>\n<p><strong>Charles G\u00e9rard<\/strong> \u2013 Juriste chez Pareto SA<\/p>\n<p>Article r\u00e9dig\u00e9 le 2 juillet 2024<\/p>\n<p>&nbsp;<\/p>\n","protected":false},"excerpt":{"rendered":"<p>La liquidation du r\u00e9gime matrimonial Tout d\u2019abord, il est important de rappeler ce que la loi civile pr\u00e9voit lors d\u2019un d\u00e9c\u00e8s\u00a0: avant toute chose, il faut proc\u00e9der \u00e0 la liquidation du r\u00e9gime matrimonial, pour ensuite r\u00e9partir la masse successorale. Ainsi, la liquidation du r\u00e9gime matrimonial n\u2019a de r\u00e9el impact successoral que pour les \u00e9poux mari\u00e9s [&hellip;]<\/p>\n","protected":false},"author":18,"featured_media":47108,"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-47107","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-non-classifiee"],"acf":{"alternate_title":"Le contrat de mariage et la clause d\u2019options dans un contexte de planification successorale","introduction":"<p>Lorsque l\u2019on souhaite organiser sa succession, le testament est g\u00e9n\u00e9ralement la premi\u00e8re chose \u00e0 laquelle on pense. Une autre solution, en amont de tout testament, consiste \u00e0 introduire au sein d\u2019un contrat de mariage une clause permettant \u00e0 un conjoint survivant de d\u00e9cider de la r\u00e9partition des biens d\u2019une \u00e9ventuelle communaut\u00e9 matrimoniale, et ce suivant plusieurs choix. Ce type de clause est souvent appel\u00e9 \u00ab\u00a0clause d\u2019options\u00a0\u00bb. Voyons son fonctionnement et ses avantages.<\/p>\n"},"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v28.7 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Contrat de Mariage : Clause d\u2019Options et Succession | Pareto<\/title>\n<meta name=\"description\" content=\"Anticipez votre succession gr\u00e2ce \u00e0 la clause d\u2019options dans le contrat de mariage. 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