{"id":480,"date":"2021-01-31T16:02:53","date_gmt":"2021-01-31T15:02:53","guid":{"rendered":"https:\/\/impact-fe.ch\/?p=480"},"modified":"2021-11-22T08:18:43","modified_gmt":"2021-11-22T07:18:43","slug":"reforme-du-droit-successoral","status":"publish","type":"post","link":"https:\/\/dev.impact-fe.ch\/wp2\/reforme-du-droit-successoral\/","title":{"rendered":"R\u00e9forme du droit successoral"},"content":{"rendered":"\n

R\u00e9forme du droit successoral Suisse<\/u><\/strong> <\/strong><\/strong><\/p>\n\n\n\n

La r\u00e9forme du droit des successions est approuv\u00e9e ! Une r\u00e9vision d’envergure qui a pour but d’adapter les grands principes datant de 1912 \u00e0 l’\u00e9volution de notre soci\u00e9t\u00e9, mais sans en modifier la structure et les principes fondamentaux.<\/p>\n\n\n\n

Les modifications d’ordre plus technique et la transmission d’entreprises par succession feront l\u2019objet d\u2019un volet sp\u00e9cifique dans un deuxi\u00e8me temps.<\/p>\n\n\n\n

Le testateur aura un peu plus de latitude pour favoriser un autre h\u00e9ritier, par exemple un partenaire de vie. D\u00e8s lors la r\u00e9serve h\u00e9r\u00e9ditaire des p\u00e8re et m\u00e8re est supprim\u00e9e et celle des descendants est r\u00e9duite \u00e0 la moiti\u00e9, au lieu des trois quarts jusqu\u2019\u00e0 pr\u00e9sent.<\/p>\n\n\n\n

                          Avant r\u00e9forme :                Apr\u00e8s r\u00e9forme :<\/p>\n\n\n\n

P\u00e8re \/ m\u00e8re :      r\u00e9serve de 50%                r\u00e9serve de 0%<\/p>\n\n\n\n

Descendants :   r\u00e9serve de 75%                r\u00e9serve de 50%<\/p>\n\n\n\n

Cette r\u00e9forme ne touche pas la liquidation du r\u00e9gime matrimonial qui reste pr\u00e9alable \u00e0 l\u2019ouverture de la succession. D\u2019autre part, les \u00e9trangers vivant en Suisse peuvent toujours demander l\u2019application de leur droit national sur le plan civil, s\u2019il leur permet de mieux atteindre leurs buts (Professio Juris).<\/p>\n\n\n\n

Un b\u00e9mol tout de m\u00eame : cette r\u00e9forme ne s’attaque qu’\u00e0 l\u2019adaptation du droit civil des successions, et n\u2019est malheureusement pas coupl\u00e9e \u00e0 une modification du droit fiscal touchant les successions, qui reste de la comp\u00e9tence des cantons. L\u2019entr\u00e9e en vigueur est fix\u00e9e au 1er janvier 2023.<\/p>\n","protected":false},"excerpt":{"rendered":"

R\u00e9forme du droit successoral Suisse La r\u00e9forme du droit des successions est approuv\u00e9e ! Une r\u00e9vision d’envergure qui a pour but d’adapter les grands principes datant de 1912 \u00e0 l’\u00e9volution de notre soci\u00e9t\u00e9, mais sans en modifier la structure et les principes fondamentaux. Les modifications d’ordre plus technique et la transmission d’entreprises par succession feront […]<\/p>\n","protected":false},"author":3,"featured_media":547,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_et_pb_use_builder":"","_et_pb_old_content":"","_et_gb_content_width":"","inline_featured_image":false,"footnotes":""},"categories":[14,15],"tags":[],"class_list":["post-480","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-regime-matrimonial","category-succession"],"yoast_head":"\nR\u00e9forme du droit successoral - IMPACT FE<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/dev.impact-fe.ch\/wp2\/reforme-du-droit-successoral\/\" \/>\n<meta property=\"og:locale\" content=\"fr_FR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"R\u00e9forme du droit successoral - IMPACT FE\" \/>\n<meta property=\"og:description\" content=\"R\u00e9forme du droit successoral Suisse La r\u00e9forme du droit des successions est approuv\u00e9e ! Une r\u00e9vision d’envergure qui a pour but d’adapter les grands principes datant de 1912 \u00e0 l’\u00e9volution de notre soci\u00e9t\u00e9, mais sans en modifier la structure et les principes fondamentaux. 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