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Donations : Anticiper la transmission de son patrimoine dans les meilleures conditions fiscales | Patrimum

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Donations : Anticiper la transmission de son patrimoine dans les meilleures conditions fiscales

Il est possible de donner en avancement sur la part successorale d’un enfant ou en plus de sa part qui lui réservée par la loi. Mais il est également possible de donner à une autre personne de la famille ou non.

Cette transmission se réalisera par donation simple ou donation-partage. Dans tous les cas, le recours à un notaire sera obligatoire.

Anticiper la transmission de son patrimoine va permettre de réduire le coût de la transmission grâce à l’application d’abattements sur la valeur taxable en fonction du lien de parenté entre le donateur (celui qui donne) et le donataire (celui qui reçoit). Depuis la seconde loi de finances rectificatives pour 2012 (intervenue durant l'été 2012), cet abattement est remis à zéro tous les 15 ans (contre 10 ans avant la réforme).

La donation-partage est une donation spécifique utilisée lorsque plusieurs enfants bénéficient en même temps d'une donation. Cela permet de respecter une égalité entre ces héritiers. Mais surtout, cela permet de figer les valeurs au jour de la donation jusqu'à l'ouverture de la succession du donateur.


Le montant de l'abattement varie en fonction du lien de parenté unissant le donateur au donataire. Les abattements ont été modifiés par la seconde loi de finances rectificative pour 2012 :

Abattement 2012
100 000 €
100 000 €
80 724 €
Partenaire de PACS
80 724 €
Frère ou soeur
15 932 €
31 865 €
5 310 €
Neveu ou nièce
7 967 €
Handicapé (1)
159 325 €

(1) Cet abattement peut se cumuler avec un autre abattement dont ce donataire pourrait bénéricier en raison de son lien de parenté avec le donateur.

Barème de taxation

Le tarif des droits varie, lui aussi, en fonction du lien de parenté unissant le donateur au donataire.

Fraction taxable Tarif des droits
2011 Ligne directe Epoux
Frères et soeurs Parents 3è et 4è degré Autres (dont
< 8 072 € 5% 5% 35% 55% 60%
de 8 073 à 12 109 € 10% 10% 35% 55% 60%
de 12 110 à 15 932 € 15% 10% 35% 55% 60%
de 15 933 à 24 430 € 20% 15% 35% 55% 60%
de 24 431 à 31 865 € 20% 15% 45% 55% 60%
de 31 866 à 552 324 € 20% 20% 45% 55% 60%
de 552 325 à 902 838 € 30% 30% 45% 55% 60%
de 902 839 à 1 805 677 € 35% 35% 45% 55% 60%
> 1 805 677 € 40% 40% 45% 55% 60%

Donation Exceptionnelle

Il est possible de réaliser une donation de somme d’argent totalement défiscalisée et sans passer par un notaire.

Depuis le 22 août 2007, il est donc possible de consentir un don de 31.865 euros, sous forme d'argent et en pleine propriété, au profit d'un enfant, d'un petit-enfant, d'un arrière-petit-enfant ou si le donateur n'en a pas, au profit d'un neveu ou d'une nièce ou d'un petit-neveu ou petite-nièce venant en représentation de son parent décédé. 

Le bénéficiaire doit être majeur ou émancipé. Le donateur doit être âgé de moins de 65 ans si le don est consenti à un enfant ou à défaut, un neveu ou une nièce. Il doit être âgé de moins de 80 ans si le donataire est un petit-enfant, un arrière-petit-enfant ou à défaut, un petit-neveu ou un petite-nièce par représentation.


Donation démembrée

Le fait de démembrer la propriété d'un bien immobilier et d'en donner la nue-propriété à ses héritiers (et donc d'en conserver l'usufruit) permet de réduire significativement l'assiette de calcul des droits de donation puisque seule la nue-propriété est transmise.

L'intérêt est double : en effet, cela réduit l'assiette taxable de la donation de façon conséquente et de plus, au décès de l'usufruitier, la pleine propriété se reconstituera dans les mains du nu-propriétaire en exonération d'impôt supplémentaire.

Cela signifie alors que le bien appartiendra à l'enfant qui en était jusque-là nu-propriétaire. La transmission s'est donc faite de façon progressive et a permis d'économiser une majeure partie de droits de donation.

Pour plus de détails sur le démembrement de propriété, voir la fiche technique : Démembrer la propriété d'un bien immobilier.