Droit-finances.com : vos droits et votre argent

<!doctype html> <html lang="fr" class="no-js"> <head prefix="og: http://ogp.me/ns# fb: http://ogp.me/ns/fb# droit-finances: http://ogp.me/ns/fb/droit-finances#"> <script type='text/javascript'>var _sf_startpt=(new Date()).getTime()</script> <meta charset="utf-8"> <meta http-equiv="X-UA-Compatible" content="IE=edge,chrome=1"> <meta name="referrer" content="always" /> <meta name="viewport" content="width=device-width, initial-scale=1.0"> <title>Droit-finances.com : vos droits et votre argent</title> <script> var dataLayer = [{"appConfig":{"subContainers":["GTM-5QLWLTT"]},"site":"droit-finances.commentcamarche.com","application":"app/ccmcms","environnement":"production","level1":"divers","pageType/screenType":"classique","sessionType":"nonConnectee","userStatus":"anonyme","pageCategory":"homepage","country":"SG","asnum":"45102"}]; !function(e){"use strict";var t,n,o,r=function(){},s=Object.getOwnPropertyNames(window.console).reduce((function(e,t){return"function"==typeof console[t]&&(e[t]=r),e}),{}),i=function(){return s},a=e.console;if("object"==typeof e.JSON&&"function"==typeof e.JSON.parse&&"object"==typeof e.console&&"function"==typeof Object.keys){var c=!/Edge|Trident/.test(navigator.userAgent),u={available:["others.catch","others.show"],broadcasted:[]},f=(t=/^\s+(.*)\s+$/g,n=function(e){return Math.pow(9,e)},o=function(e){return parseInt((e.charCodeAt()<<9)%242)},{get:function(e){e=e.replace(t,"$1");for(var r=[0,0,0],s=0,i=0;s<e.length;s++)i=parseInt(s/r.length),r[s%3]+=parseInt(o(e[s])/n(i));for(s=0;s<r.length;s++)r[s]>255&&(r[s]=255);return r},toRGB:function(e){return"rgb("+e.join(",")+")"},visible:function(e){return e[0]>220||e[1]>220||e[2]>220?[0,0,0]:[255,255,255]}}),l=function(e,t){return a[t]?function(){var n=Array.prototype.slice.call(arguments),o=[],r=[];c?(e.forEach((function(e){o.push("%c "+e.name+" "),r.push("background-color:"+e.bgColor+";color:"+e.color+";border-radius:2px;")})),n=r.concat(n)):e.forEach((function(e){o.push(e.name+" ")})),n.unshift(o.join("")),a[t].apply(console,n)}:function(){}};e.getConsole=function(e){if("string"!=typeof e)throw"getConsole need a tag name (string)";var t=e.split(".");if(e=t[0],-1===u.available.indexOf(e)&&function(e){u.available.push(e);var t=document.createEvent("CustomEvent");t.initCustomEvent("getConsole.tag.available",0,0,e),document.dispatchEvent(t)}(e),-1!==u.broadcasted.indexOf(e)){var n=t.map((function(e){var t=f.get(e);return{name:e,color:f.toRGB(f.visible(t)),bgColor:f.toRGB(t)}})),o={log:l(n,"log"),warn:l(n,"warn"),error:l(n,"error"),info:l(n,"info")};return Object.keys(a).forEach((function(e){void 0===o[e]&&(o[e]=a[e])})),o}return i()},e.getConsole.tags=u,u.broadcasted=function(){try{var e=localStorage.getItem("getConsole");e=null===e?[]:JSON.parse(e)}catch(t){e=[]}return e}(),-1!==u.broadcasted.indexOf("others.catch")&&(e.console=e.getConsole("others.show"))}else e.getConsole=i}(window),logger={_buffer:[],log:function(){"use strict";this._buffer.push(arguments)}},_logmatic=[],logmatic={log:function(){"use strict";_logmatic.push(Array.prototype.slice.call(arguments))}},function(e){"use strict";var t={domains:["hpphmfubhnbobhfs","bnb{po.betztufn","beoyt","epvcmfdmjdl","hpphmftzoejdbujpo","wjefptufq","s77ofu","ufbet","vosvmznfejb","tnbsubetfswfs","tljnsftpvsdft","{fcftupg","uumce","hpphmfbqjt","wjefpqmb{b","hpphmfbetfswjdft","fggfdujwfnfbtvsf","pvucsbjo","ubcppmb"],classes:"ufyuBe!BeCpy!qvc`411y361!qvc`411y361n!qvc`839y:1!ufyu.be!ufyuBe!Mjhbuvt!ufyu`be!ufyu`bet!ufyu.bet!ufyu.be.mjolt",event:{category:"pbt`mpbefe",action:"gbjm"}},n=e.getConsole("inObs"),o=0,r={},s=function(e,t){return t=t||1,e.split("").map((function(e){return String.fromCharCode(e.charCodeAt()+t)})).join("")},i=[];e.integrityObserver={state:{net:null,dom:null,perf:null},corrupted:0,listen:function(e){this.corrupted?e(this.state):i.push(e)},sendToListeners:function(){i.forEach(function(e){e(this.state)}.bind(this))},reportCorruption:function(){var e=function(){"undefined"!=typeof ga?ga("send",{hitType:"event",eventCategory:s(t.event.category,-1),eventAction:s(t.event.action,-1),nonInteraction:1}):setTimeout(e,100)};e()},reportListCorruption:function(){var e,t=[];for(e in this.state)this.state[e]&&t.push(e);t.length>0&&((new Image).src="https://lists.ccmbg.com/st?t="+encodeURIComponent(t.join(","))+"&d="+window.location.host.split(/\./).slice(0,-1).join("."))},reportChange:function(){this.sendToListeners(),this.reportCorruption()},init:function(){var e=function(e){return function(t){this.state[e]=t,t&&(!this.corrupted&&this.reportChange(),this.corrupted=1)}.bind(this)};!function(e){if("undefined"!=typeof MutationObserver){var n=document.createElement("div"),o=document.getElementsByTagName("html")[0],r={},i={childList:1,attributes:1,characterData:1,subtree:1},a=0,c=new MutationObserver((function(t){t.forEach((function(t){"style"===t.attributeName&&(c.disconnect(),"none"===t.target.style.display&&!e.called&&(e.called=1)&&e.call(r,1))}))})),u=new MutationObserver((function(t){t.forEach((function(t){try{if("childList"===t.type&&"HTML"===t.target.nodeName&&t.addedNodes.length&&"BODY"===t.addedNodes[0].nodeName&&!a){a=1,t.addedNodes[0].appendChild(n);var o=getComputedStyle(n);if(r=t.addedNodes[0],u.disconnect(),/Trident/.test(navigator.userAgent))return void setTimeout((function(){!e.called&&(e.called=1)&&e.call(r,0)}),50);setTimeout((function(){t.addedNodes[0].removeChild(n)}),60),c.disconnect(),e.call(t.addedNodes[0],"none"===o.getPropertyValue("display")||/url\("about:abp/.test(o.getPropertyValue("-moz-binding")))}}catch(e){}}))}));n.className=s(t.classes,-1),n.style.display="block",u.observe(o,i),c.observe(n,i)}else e.call(0,0)}(e.call(this,"dom")),function(e,i){if("undefined"!=typeof MutationObserver&&void 0!==URL.prototype){var a=document.getElementsByTagName("html")[0],c=0,u=new MutationObserver((function(a){a.forEach((function(a){try{var f,l,d,p="",g=new Date,h=function(){};if("childList"===a.type&&a.addedNodes.length&&void 0!==(f=a.addedNodes[0]).src&&("SCRIPT"===(p=f.nodeName)||"IFRAME"===p)){try{l=new URL(f.src),d=l&&l.host?l.host.split(/\./).slice(-2).shift():null}catch(e){}h=a.addedNodes[0].onerror,a.addedNodes[0].onerror=function(){try{n.warn("Missing script",f.src),!c&&d&&-1!==t.domains.indexOf(s(d))&&(new Date).getTime()-g.getTime()<1500&&(n.warn("Integrity violation on ",f.src," not observing anymore !"),u.disconnect(),c=1,e(1)),"function"==typeof h&&h.apply(this,Array.prototype.slice.call(arguments))}catch(e){}},"function"==typeof performance.getEntriesByType&&o<2&&"SCRIPT"===p&&-1!==t.domains.indexOf(s(d))&&(void 0===r[d]||"hpphmfubhnbobhfs"===s(d))&&(r[d]=1,a.addedNodes[0].addEventListener("load",(function(){-1===performance.getEntriesByType("resource").map((function(e){return e.name})).indexOf(f.src)&&2==++o&&(u.disconnect(),i(1))})))}}catch(e){}}))}));u.observe(a,{childList:1,attributes:1,characterData:1,subtree:1})}else e.call(0,0)}(e.call(this,"net"),e.call(this,"perf")),window.addEventListener("load",function(){this.reportListCorruption()}.bind(this))}},"function"==typeof Object.bind&&e.integrityObserver.init()}(window),function(e,t,n,o){"use strict";void 0===e._gtm&&(e._gtm={events:{on:[],ready:[],readyAll:[],trigger:function(e){this._trigger.push(e)},_trigger:[]},versions:{},onReady:[]}),void 0===e._gtm.versions&&(e._gtm.versions={}),e._gtm.versions.staticheader=1,e._gtm.state="loading";var r=dataLayer[0].appConfig,s=["GTM-N4SNZN"],i=r.subContainers||[],a=e.getConsole("GTM").log,c=function(e){if(void 0!==t.dispatchEvent){var n=null;"function"==typeof Event?n=new Event(e):(n=t.createEvent("Event")).initEvent(e,0,0),t.dispatchEvent(n)}},u=function(){u.state++,u.state===s.length&&(e._gtm.state="loaded",c("gtm.loaded"))},f=function(){e._gtm.state="error",c("gtm.error"),l.clearWorkspacesInfo(this)};u.state=0,s=s.concat(i),a("Loading sub containers:",i);var l={infoKey:"ccm_gtm_workspaces",workspacesInfo:{},fetchWorkspacesInfo:function(){try{this.workspacesInfo=this.getInfoFromQuerystring()||this.getInfoFromCookie()||{}}catch(e){console.error("Cannot get workspaces info.",e)}},parseWorkspacesInfo:function(e){for(var t={},n=e.split("|"),o=0;o<n.length;o++){var r=n[o].split("::");3===r.length&&(t[r[0]]={container:r[0],workspace:r[1],auth:r[2]})}return t},removeInfoFromQuerystring:function(){if(""===e.location.search)return"";for(var t=e.location.search.substring(1).split("&"),n=[],o=0;o<t.length;o++){t[o].split("=")[0]!==this.infoKey&&n.push(t[o])}return"?"+n.join("&")},generatePreviewQuery:function(e,t,n,o){try{var r=this.workspacesInfo[e];return r?(a("["+r.container+'] loading custom workspace "'+r.workspace+'"'),dataLayer[0].appConfig.previewWorkspaces=dataLayer[0].appConfig.previewWorkspaces||[],dataLayer[0].appConfig.previewWorkspaces.push(r),"&gtm_auth="+r.auth+"&gtm_preview="+r.workspace+"&gtm_cookies_win=x"):t&&n&&o?"&gtm_auth="+t+"&gtm_preview="+n+"&gtm_cookies_win="+o:""}catch(t){return console.error('Cannot generate preview query for container "'+e+'"',t),""}},getInfoFromQuerystring:function(){for(var t=(e.location.search||"").substring(1).split("&"),n=0;n<t.length;n++){var o=t[n].split("=");if(decodeURIComponent(o[0])===this.infoKey)return this.parseWorkspacesInfo(decodeURIComponent(o[1]))}return null},getInfoFromCookie:function(){try{var t=e.document.cookie.match("(^|;) ?"+this.infoKey+"=([^;]*)(;|$)");if(t)return this.parseWorkspacesInfo(decodeURIComponent(t[2]))}catch(e){}return null},clearWorkspacesInfo:function(t){try{var n=t.getAttribute("data-id");if(this.workspacesInfo[n]){a('Cannot load container "'+n+'". Clearing cookie and querystring param...');var o=e.location.hostname.split("."),r=o.length;o=r>2&&"br"===o[r-1]&&"com"===o[r-2]?o.slice(-3).join("."):o.slice(-2).join("."),document.cookie=this.infoKey+"=; domain= "+o+"; path=/; expires=Thu, 01 Jan 1970 00:00:01 GMT;";var s=this.removeInfoFromQuerystring();e.location.search=s}}catch(e){console.error("Cannot clear workspaces info.",e)}}};l.fetchWorkspacesInfo();for(var d=0,p=s.length;d<p;++d){var g;e[o]=e[o]||[],e[o].push({"gtm.start":(new Date).getTime(),event:"gtm.js"}),g="GTM-N4SNZN"===s[d]?l.generatePreviewQuery(s[d],"sBs7xD_dyvutKxS6jCxXaA","env-2040","x"):l.generatePreviewQuery(s[d]);var h=t.getElementsByTagName(n)[0],m=t.createElement(n);m.async=1,m.onload=u,m.onerror=f,m.setAttribute("data-id",s[d]),m.src="https://www.googletagmanager.com/gtm.js?id="+s[d]+g,h.parentNode.insertBefore(m,h)}}(window,document,"script","dataLayer"),OAS_AD_BUFFER=[],OAS_AD=function(){OAS_AD_BUFFER.push(Array.prototype.slice.call(arguments))},function(e){"use strict";function t(t){t instanceof ErrorEvent&&e._gtm.errors.push({message:t.message,stack:t.error?t.error.stack:void 0,name:t.error?t.error.name:void 0,filename:t.filename,line:t.lineno,column:t.colno})}function n(t){t.reason instanceof Error?e._gtm.errors.push({message:t.reason.message,stack:t.reason.stack,name:t.reason.name,promise:1,filename:t.reason.filename,line:t.reason.lineno,column:t.reason.colno}):e._gtm.errors.push({message:t.reason,promise:1})}e._gtm=e._gtm||{},e._gtm.errors=[],e._gtm.errors.types=[],e._gtm.errors.types.push({type:"error",callback:t}),e.addEventListener("error",t),e._gtm.errors.types.push({type:"unhandledrejection",callback:n}),e.addEventListener("unhandledrejection",n)}(window); dataLayer.push({event: "app.config", appConfig :{asl : {screens: {"mobile":{"max":480,"invcode":"mobile","client":"appnexus"},"tablet":{"min":480,"max":1024,"invcode":"tablet","client":"appnexus"},"desktop":{"min":1024,"invcode":"desktop","client":"appnexus"}},positions: {"x01":{"insve":false,"mapping":[]},"x02":{"insve":false,"mapping":{"mobile":{"name":"special","sizes":[[4,4],[320,480]],"interstitial":true},"tablet":{"name":"habillage_atf","sizes":[[2,1],[1800,1000]]},"desktop":{"name":"habillage_atf","sizes":[[2,1],[1800,1000]]}}},"TopLeft":{"insve":true,"mapping":{"tablet":{"name":"special","sizes":[[4,4]],"mediaType":["banner"]},"desktop":{"name":"special","sizes":[[4,4]],"mediaType":["banner"]}}},"Right":{"insve":false,"mapping":{"desktop":{"name":"pave_atf","sizes":[[300,250],[300,600],[300,900],[300,1050],[300,251],[300,601],[300,901],[300,1051]]}}},"Position1":{"insve":false,"mapping":[]},"Position2":{"insve":false,"mapping":{"tablet":{"name":"pave_mtf","sizes":[[300,250],[300,252],[300,600],[300,602]]},"desktop":{"name":"pave_mtf","sizes":[[300,250],[300,252],[300,600],[300,602]]}}},"Right2":{"insve":false,"mapping":{"desktop":{"name":"pave_btf","sizes":[[300,250],[300,254]]}}},"Position4":{"insve":false,"mapping":[]},"Position3":{"insve":false,"mapping":{"mobile":{"name":"pave_btf","sizes":[[300,250],[300,600],[300,254],[300,604]]}}},"Top":{"insve":false,"mapping":{"mobile":{"name":"mban_atf","sizes":[[320,50],[1600,451]]},"tablet":{"name":"mban_atf","sizes":[[728,90],[1000,90],[1000,250],[1000,300],[970,250],[960,90],[960,200],[970,90],[970,200],[970,250],[728,91],[1000,91],[1000,251],[1000,301],[970,251],[960,91],[960,201],[970,91],[970,201],[970,251],[1000,260],[1000,261],[1600,451]]},"desktop":{"name":"mban_atf","sizes":[[728,90],[1000,90],[1000,250],[1000,300],[970,250],[960,90],[960,200],[970,90],[970,200],[970,250],[728,91],[1000,91],[1000,251],[1000,301],[970,251],[960,91],[960,201],[970,91],[970,201],[970,251],[1000,260],[1000,261],[1600,451]]}}},"Infeed":{"insve":false,"mapping":{"mobile":{"name":"pave_atf","sizes":[[300,250],[1,1],[3,3],[300,600],[320,480],[300,251],[300,601]],"mediaType":["banner","video"],"parallax":true},"tablet":{"name":"pave_atf","sizes":[[1,1],[3,3],[300,250],[300,600],[300,251],[300,601]],"mediaType":["banner","video"]},"desktop":{"name":"inarticle","sizes":[[1,1],[3,3]],"mediaType":["banner","video"]}}},"x95":{"insve":false,"mapping":{"mobile":{"name":"native_atf","sizes":[[2,2]],"lazy":false},"tablet":{"name":"native_atf","sizes":[[2,2]],"lazy":false},"desktop":{"name":"native_atf","sizes":[[2,2]],"lazy":false}}}},clients: {"appnexus":{"partners":true,"loaded":2}},sitepage: 'fr_droit-finances_divers_home',keywords: ["controller-home","home=1"]}}}); </script> <meta property="og:site_name" content="Droit-Finances" /> <meta property="description" content="Droit-Finances.com vous donne un acces libre et gratuit a un grand nombre de fiches pratiques sur tous les domaines du droit quotidien et des finances personnelles." /> <meta property="og:title" content="Droit-finances" /> <meta property="og:description" content="Droit-Finances.com vous donne un acces libre et gratuit a un grand nombre de fiches pratiques sur tous les domaines du droit quotidien et des finances personnelles." /> <meta property="ccmbg:tag_id" content="1" /> <meta name="referrer" content="always" /> <meta name="googlebot" content="snippet,archive" /> <meta name="y_key" content="eb8e24cf6640de43" /> <meta name="verify-a" content="aae1848f41febc50ecfd" /> <meta name="avgthreatlabs-verification" content="d9797b09999ad953f1103d0bd18b439b817c15a9" /> <meta name="avgthreatlabs-verification" content="6146680efe550b69d32eae2c1d32afd40c7fb268" /> <meta name="avgthreatlabs-verification" content="b6cc35e5a9d3371c5a12a598f9eaff89d081c379" /> <meta name="verification" content="c0c906506f893d8c915c60fe8a05fecb" /> <meta name="wot-verification" content="b6fb0a8b341ba3db58ed" /> <meta name="msvalidate.01" content="9F677AFD0CDAB063BF5219057FD172AF" /> <meta name="msvalidate.01" content="251D9DB3A53ED61E6B3E5B878C59F131" /> <meta http-equiv="Content-Language" content="fr" /> <meta name="robots" content="max-snippet:-1, max-image-preview:large, max-video-preview:15" /> <meta property="og:title" content="Droit-finances.com : vos droits et votre argent" /> <meta name="twitter:card" content="summary_large_image" /> <meta name="twitter:site" content="@droit-finances" /> <meta name="twitter:title" content="Droit-finances.com : vos droits et votre argent" /> <meta property="atm" content="aHR0cDovL2Ryb2l0LWZpbmFuY2VzLmNvbW1lbnRjYW1hcmNoZS5jb20v" /><link rel="canonical" href="https://droit-finances.commentcamarche.com/" /> <link rel="preconnect" href="https://ajax.googleapis.com" /> <link rel="preconnect" href="https://astatic.ccmbg.com" /> <link rel="preconnect" href="https://www.googletagmanager.com" /><link href="https://akm-static.ccmbg.com/a/aHR0cHM6Ly9kcm9pdC1maW5hbmNlcy5jb21tZW50Y2FtYXJjaGUuY29tLw==/polyfill.css" rel="stylesheet" type="text/css" media="all" /> <link href="https://astatic.ccmbg.com/ccmcms_droit-finances/dist/app/css/chunks/droit-finances.34e5c0e1577402c04679.css" rel="stylesheet" type="text/css" media="all" /><link rel="shortcut icon" href="https://astatic.ccmbg.com/ccmcms_droit-finances/dist/public/public-assets/img/icons/favicon.ico?2" /> <link rel="apple-touch-icon" sizes="180x180" href="https://astatic.ccmbg.com/ccmcms_droit-finances/dist/public/public-assets/img/icons/apple-touch-icon.png?2" /> <link rel="icon" type="image/png" sizes="32x32" href="https://astatic.ccmbg.com/ccmcms_droit-finances/dist/public/public-assets/img/icons/favicon-32x32.png?2" /> <link rel="icon" type="image/png" sizes="16x16" href="https://astatic.ccmbg.com/ccmcms_droit-finances/dist/public/public-assets/img/icons/favicon-16x16.png?2" /> <link rel="mask-icon" color="#ff0000" href="https://astatic.ccmbg.com/ccmcms_droit-finances/dist/public/public-assets/img/icons/safari-pinned-tab.svg" /> <meta name="msapplication-config" content="https://astatic.ccmbg.com/ccmcms_droit-finances/dist/public/public-assets/browserconfig.xml" /> <link rel="manifest" href="https://astatic.ccmbg.com/ccmcms_droit-finances/dist/public/public-assets/manifest.json?201806201500"> <meta name="theme-color" content="#ffffff" /> <link rel="search" type="application/opensearchdescription+xml" href="/litesearch.xml" /> <link rel="preload" href="https://astatic.ccmbg.com/ccmcms_droit-finances/dist/app/css/chunks/droit-finances.34e5c0e1577402c04679.css" as="style"/> <link rel="preload" href="https://astatic.ccmbg.com/ccmcms_droit-finances/dist/app/fonts/Roboto-Gfonts-Regular.woff2" as="font" crossorigin /> <link rel="preload" href="https://astatic.ccmbg.com/ccmcms_droit-finances/dist/app/fonts/Roboto-Gfonts-Bold.woff2" as="font" crossorigin /> <script type="application/ld+json"> {"@context":"http:\/\/schema.org","@type":"Website","url":"https:\/\/droit-finances.commentcamarche.com\/","inLanguage":"fr","name":"Droit-Finances","publisher":{"@type":"Organization","name":"Droit-Finances","url":"https:\/\/droit-finances.commentcamarche.com\/","sameAs":["https:\/\/www.facebook.com\/droit.finances "],"logo":{"@type":"ImageObject","url":"https:\/\/img-19.commentcamarche.com\/vDPy5wJLWEvxUnEIThWn_Irrrok=\/1200x\/663a92d6ffda446cb3966c762ebf4ced\/ccmcms-droit-finances\/32602606.png","width":"1200"}},"potentialAction":{"@type":"SearchAction","target":"https:\/\/droit-finances.commentcamarche.com\/s\/{query}","query-input":"required name=query"}} </script>  </head> <body class="droit-finances ctrl-home act-index app--rwd"> <div id="ctn_x02"><div id="ba_x02" class="ba x02"><script>OAS_AD('x02');</script></div></div> <div class="ccmcss_offcanvas_1"> <div class="ccmcss_offcanvas_2"> <img src="https://akm-static.ccmbg.com/a/aHR0cHM6Ly9kcm9pdC1maW5hbmNlcy5jb21tZW50Y2FtYXJjaGUuY29tLw==/alpha.png" style="position: absolute;">   <svg width="0" height="0" style="position:absolute;top:0;left:0;" xmlns="http://www.w3.org/2000/svg"> <symbol viewBox="0 0 20 20" id="icon-Langue"> <path fill="currentColor" d="M19.976 9.333a9.997 9.997 0 0 0-9.31-9.31V0H9.334v.023a9.999 9.999 0 0 0-9.31 9.31H0v1.334h.023a9.997 9.997 0 0 0 9.31 9.309V20h1.334v-.024a9.996 9.996 0 0 0 9.309-9.31H20V9.334h-.024zM6.26 2.18c-.644.856-1.179 1.93-1.568 3.153H2.695A8.712 8.712 0 0 1 6.26 2.18zM1.997 6.667h2.344a15.835 15.835 0 0 0-.328 2.666H1.36c.07-.938.292-1.836.638-2.666zm-.638 4h2.654c.036.929.15 1.824.328 2.666H1.997a8.592 8.592 0 0 1-.638-2.666zm1.336 4H4.69c.389 1.224.924 2.297 1.569 3.153a8.703 8.703 0 0 1-3.565-3.153zm6.638 3.914c-1.37-.366-2.55-1.838-3.266-3.914h3.266v3.914zm0-5.248H5.692a14.902 14.902 0 0 1-.345-2.666h3.986v2.666zm0-4H5.347c.038-.938.157-1.836.345-2.666h3.641v2.666zm0-4H6.067c.716-2.076 1.896-3.548 3.266-3.913v3.913zm7.972 0h-1.994c-.391-1.224-.924-2.297-1.571-3.153a8.72 8.72 0 0 1 3.565 3.153zM10.667 1.42c1.369.365 2.55 1.837 3.266 3.913h-3.266V1.42zm0 5.247h3.64c.189.83.305 1.728.346 2.666h-3.986V6.667zm0 4h3.986a14.78 14.78 0 0 1-.346 2.666h-3.64v-2.666zm0 7.914v-3.914h3.266c-.716 2.076-1.897 3.548-3.266 3.914zm3.073-.761c.644-.857 1.18-1.93 1.57-3.153h1.995a8.711 8.711 0 0 1-3.565 3.153zm4.263-4.487h-2.344c.178-.842.292-1.737.328-2.666h2.653a8.553 8.553 0 0 1-.637 2.666zm-2.016-4a15.891 15.891 0 0 0-.328-2.666h2.344c.346.83.568 1.728.638 2.666h-2.654z"/> </symbol> <symbol viewBox="0 0 21 21" id="icon-Loupe"> <path fill="currentColor" d="M20.475 18.313l-5.93-5.93c-1.266-1.265-3.242.711-1.976 1.977l5.93 5.93c1.266 1.266 3.242-.71 1.976-1.977z"></path> <path fill="currentColor" d="M4.54 4.354c2.13-1.976 5.219-1.976 7.35 0 2.13 1.977 1.884 5.312 0 7.35-1.977 2.131-5.312 1.884-7.35 0-2.1-1.976-1.884-5.311 0-7.35 1.235-1.297-.741-3.273-1.977-1.976-3.026 3.243-3.026 8.03 0 11.272 3.027 3.243 8.184 2.872 11.272 0 3.243-3.026 2.872-8.184 0-11.272-3.026-3.243-8.184-2.872-11.272 0-1.297 1.235.68 3.212 1.977 1.976z"/> </symbol> <symbol viewBox="0 0 20 16" id="icon-Burger"> <path fill="currentColor" d="M19.152 0H.848C.38 0 0 .448 0 1s.38 1 .848 1h18.304C19.62 2 20 1.552 20 1s-.38-1-.848-1zm0 6.984H.848c-.468 0-.848.448-.848 1 0 .553.38 1 .848 1h18.304c.468 0 .848-.447.848-1 0-.552-.38-1-.848-1zm0 7H.848c-.468 0-.848.448-.848 1 0 .553.38 1 .848 1h18.304c.468 0 .848-.447.848-1 0-.552-.38-1-.848-1z"></path> </symbol> <symbol viewBox="0 0 17 19" id="icon-User"> <path fill="currentColor" fill-rule="nonzero" d="M10.692 13.207c-.045-.741-.045-1.25-.045-1.946.314-.185.895-1.298 1.03-2.27.268 0 .67-.279.76-1.298.045-.556-.18-.88-.358-.973.447-1.298 1.297-5.33-1.566-5.747C10.2.417 9.44.14 8.455.14 4.474.233 4.026 3.245 4.876 6.72c-.134.093-.402.418-.358.974.135 1.02.537 1.297.76 1.297.09.973.717 2.086 1.03 2.271 0 .695.045 1.205-.045 1.946C5.547 15.385.223 14.783 0 19h17c-.224-4.217-5.503-3.615-6.308-5.793z"/> </symbol> <symbol viewBox="0 0 21 15" xmlns="http://www.w3.org/2000/svg" id="icon-Mail"> <path fill="currentColor" d="M18.02 0H1.82c-.26 0-.51.07-.73.17l8.8 8.8 1.96-1.9 6.9-6.9a1.7 1.7 0 00-.73-.17zM19.84 1.08l-6.82 6.5 6.82 6.5c.11-.22.18-.47.18-.74V1.82c0-.26-.07-.51-.18-.74zM.17.93c-.1.22-.17.47-.17.74v11.5c0 .27.07.52.17.75l6.5-6.5L.17.92z"/> <path fill="currentColor" d="M12.1 8.35l-1.97 1.89a.57.57 0 01-.8 0l-1.9-1.89-6.5 6.48c.23.1.47.17.74.17h16.2c.26 0 .5-.07.73-.17l-6.5-6.48z"/> </symbol> <symbol viewBox="0 0 7 13" xmlns="http://www.w3.org/2000/svg" id="icon-back"> <path d="M.3 7.1l5.3 5.6c.3.4.9.4 1.2 0s.3-.9 0-1.3L2.1 6.5l4.7-4.9c.3-.4.3-.9 0-1.3s-.9-.4-1.2 0L.3 5.9c-.2.1-.3.4-.3.6s.1.5.3.6z" fill="currentColor"/> </symbol> </svg> <svg width="0" height="0" style="position:absolute;top:0;left:0;" xmlns="http://www.w3.org/2000/svg"> <symbol viewBox="0 0 264 50" id="Logo"> <g fill="none" fill-rule="nonzero"> <path fill="#2A8DC8" d="M20.583.333C9.333.333.208 9.458.208 20.708.208 31 7.833 39.5 17.75 40.875v8.792c2.375-5.417 9.792-9.834 9.917-9.875 7.75-2.875 13.25-10.334 13.25-19.084C40.958 9.458 31.833.333 20.583.333z"></path> <path fill="#FFF" d="M19.833 5.958c-7.75 0-11.166 4.209-11.166 8.209v2.791h.291c1.834-2.5 5.167-3.958 9.667-3.958 3.958 0 5.917 1.583 5.917 4.458 0 1.167-.417 2.417-1.792 3.542l-4.208 3.417c-2.917 2.375-3.834 4.541-3.834 7.458 0 1.958 1.834 3.5 3.625 3.5h2.792V33.25c0-2 .292-2.958 2.542-4.875l4.75-4.042c3.125-2.666 4.166-4.791 4.166-7.833-.041-5.708-4.5-10.542-12.75-10.542z"></path> <path fill="#2A8DC8" d="M57.875 6.292c4.625 0 6.208 2.333 6.208 5.041V20c0 2.667-1.583 5.042-6.208 5.042h-6.958V6.292h6.958zm-3.458 15.583H57.5c2.375 0 3.042-.958 3.042-2.75v-6.958c0-1.792-.667-2.75-3.042-2.75h-3.083v12.458zM74.792 14.167c-1.334.583-2.375 1.208-3.625 2V25H67.75V11.292h2.917l.208 1.5c.75-.5 2.375-1.459 3.583-1.792l.334 3.167zM82.458 25.292c-4.708 0-5.958-2.584-5.958-5.417v-3.458c0-2.792 1.25-5.417 5.958-5.417 4.709 0 5.959 2.583 5.959 5.417v3.458c0 2.833-1.292 5.417-5.959 5.417zm0-11.334c-1.833 0-2.541.834-2.541 2.375V20c0 1.542.708 2.375 2.541 2.375C84.292 22.375 85 21.542 85 20v-3.667c-.042-1.583-.708-2.375-2.542-2.375zM91.708 9.375V5.417h3.417v3.958h-3.417zm0 15.625V11.292h3.417V25h-3.417zM106.375 24.75c-.75.292-2.125.542-3 .542-2.5 0-3.75-1.167-3.75-3.625v-7.625h-2.042v-2.709h2.042V7.917l3.417-.459v3.875h3.5l-.209 2.709h-3.291v7.166c0 .75.333 1.209 1.25 1.209.5 0 1.125-.125 1.708-.292l.375 2.625zM108.791 15.708h7.084v2.875h-7.084zM127.417 8.167c-.667-.125-1.417-.209-1.959-.209-1.333 0-1.541.584-1.541 1.625v1.709h3.5L127.208 14h-3.291v11H120.5V14.042h-2.208v-2.709h2.208V9.417c0-2.834 1.333-4.25 4.375-4.25 1.083 0 2.042.125 2.958.375l-.416 2.625zM129.75 9.375V5.417h3.417v3.958h-3.417zm0 15.625V11.292h3.417V25h-3.417zM145.208 25v-9.542c0-.75-.291-1.083-1.083-1.083-.833 0-2.333.5-3.583 1.167V25h-3.417V11.292h2.625l.333 1.166c1.709-.833 3.875-1.416 5.5-1.416 2.292 0 3.084 1.583 3.084 4.041V25h-3.459zM162.583 25h-2.791l-.25-.917c-1.25.834-2.709 1.209-4.084 1.209-2.5 0-3.583-1.709-3.583-4.084 0-2.791 1.208-3.833 4-3.833h3.292v-1.417c0-1.5-.417-2.041-2.625-2.041-1.25 0-2.584.166-3.792.416l-.417-2.625c1.292-.375 3.167-.666 4.709-.666 4.291 0 5.583 1.5 5.583 4.958v9h-.042zm-3.416-5.167h-2.542c-1.125 0-1.417.292-1.417 1.334 0 .958.292 1.375 1.375 1.375 1 0 1.959-.334 2.584-.709v-2zM174.333 25v-9.542c0-.75-.291-1.083-1.083-1.083-.833 0-2.333.5-3.583 1.167V25h-3.417V11.292h2.625l.333 1.166c1.709-.833 3.875-1.416 5.5-1.416 2.292 0 3.084 1.583 3.084 4.041V25h-3.459zM180.958 20.042v-3.75c0-3.667 1.584-5.25 5.917-5.25.958 0 2.333.166 3.333.5l-.416 2.791c-.917-.25-2.167-.375-2.834-.375-1.958 0-2.541.584-2.541 2.292v3.792c0 1.666.583 2.291 2.541 2.291.875 0 1.875-.125 2.834-.375l.416 2.792c-.916.292-2.208.5-3.333.5-4.333.042-5.917-1.542-5.917-5.208zM198.833 22.458c1.334 0 2.709-.208 4.209-.666l.541 2.583c-1.541.583-3.416.875-5.041.875-4.292 0-5.792-2-5.792-5.292v-3.625c0-2.916 1.292-5.333 5.667-5.333s5.375 2.542 5.375 5.5v2.917h-7.625v.708c0 1.708.583 2.333 2.666 2.333zm-2.666-5.75h4.375v-.666c0-1.292-.375-2.209-2.084-2.209-1.666 0-2.291.917-2.291 2.209v.666zM211.125 25.292c-1.458 0-3.458-.334-4.708-.792l.458-2.625c1.167.333 2.667.583 4.083.583 1.5 0 1.75-.333 1.75-1.375 0-.833-.166-1.25-2.375-1.791-3.333-.834-3.75-1.667-3.75-4.292 0-2.75 1.209-3.958 5.125-3.958 1.25 0 2.917.166 4.125.458l-.333 2.708c-1.042-.208-2.708-.375-3.75-.375-1.5 0-1.75.334-1.75 1.167 0 1.083.083 1.167 1.958 1.667 3.834 1 4.209 1.5 4.209 4.333-.084 2.667-.917 4.292-5.042 4.292z"></path> <path fill="#298EC8" d="M219.583 21.083h3.5V25h-3.5zM235.25 25v-9.542c0-.75-.292-1.083-1.083-1.083-.834 0-2.334.5-3.584 1.167V25h-3.416V11.292h2.625l.333 1.166c1.708-.833 3.875-1.416 5.5-1.416 2.292 0 3.083 1.583 3.083 4.041V25h-3.458zM247.958 22.458c1.334 0 2.709-.208 4.209-.666l.541 2.583c-1.541.583-3.416.875-5.041.875-4.292 0-5.792-2-5.792-5.292v-3.625c0-2.916 1.292-5.333 5.667-5.333s5.375 2.542 5.375 5.5v2.917h-7.625v.708c0 1.708.583 2.333 2.666 2.333zm-2.666-5.75h4.375v-.666c0-1.292-.375-2.209-2.084-2.209-1.666 0-2.291.917-2.291 2.209v.666zM263.292 24.75c-.75.292-2.125.542-3 .542-2.5 0-3.75-1.167-3.75-3.625v-7.625H254.5v-2.709h2.042V7.917l3.416-.459v3.875h3.5l-.208 2.709h-3.292v7.166c0 .75.334 1.209 1.25 1.209.5 0 1.125-.125 1.709-.292l.375 2.625z"></path> <g fill="#000"><path d="M55.459 33.083h1.416l-2.125 7.125h-2l-2.125-7.125h1.417l1.708 5.959zM59.75 40.333c-1.792 0-2.292-1-2.292-2.041v-1.334c0-1.083.5-2.041 2.292-2.041 1.792 0 2.292 1 2.292 2.041v1.334c-.042 1.041-.5 2.041-2.292 2.041zm0-4.333c-.708 0-.958.292-.958.917v1.416c0 .584.25.917.958.917s.958-.292.958-.917v-1.416c0-.584-.291-.917-.958-.917zM64.875 40.333c-.542 0-1.333-.125-1.792-.291l.167-1c.458.125 1 .208 1.542.208.583 0 .666-.125.666-.542 0-.333-.083-.5-.916-.666-1.292-.292-1.417-.625-1.417-1.625 0-1.042.458-1.5 1.958-1.5.5 0 1.125.083 1.584.166l-.125 1.042c-.417-.083-1.042-.167-1.417-.167-.583 0-.667.125-.667.459 0 .416.042.458.75.625 1.459.375 1.584.583 1.584 1.666 0 1-.334 1.625-1.917 1.625zM70.083 36.75c0-1.167.5-1.833 1.709-1.833.458 0 1 .083 1.375.166v-2.166l1.291-.167v7.542h-1.041l-.125-.459c-.459.334-1 .542-1.667.542-1.042 0-1.625-.625-1.625-1.833V36.75h.083zm3.125-.583a5.271 5.271 0 00-1.166-.125c-.459 0-.667.208-.667.708v1.833c0 .417.167.667.625.667.417 0 .875-.208 1.167-.458v-2.625h.041zM78.708 36.083c-.5.209-.916.459-1.375.75v3.375h-1.291V35h1.125l.083.583c.292-.208.917-.541 1.375-.666l.083 1.166zM81.625 40.333c-1.792 0-2.292-1-2.292-2.041v-1.334c0-1.083.5-2.041 2.292-2.041 1.792 0 2.292 1 2.292 2.041v1.334c0 1.041-.5 2.041-2.292 2.041zm0-4.333c-.708 0-.958.292-.958.917v1.416c0 .584.25.917.958.917s.958-.292.958-.917v-1.416c.042-.584-.25-.917-.958-.917zM85.167 34.25v-1.5h1.291v1.5h-1.291zm0 5.958V35h1.291v5.208h-1.291zM90.792 40.125c-.292.125-.834.208-1.167.208-.958 0-1.417-.458-1.417-1.375v-2.916h-.791V35h.791v-1.292l1.292-.166v1.5h1.333l-.083 1.041H89.5v2.75c0 .292.125.459.458.459.209 0 .417-.042.667-.125l.167.958zM93.417 40.333c-.542 0-1.334-.125-1.792-.291l.167-1c.458.125 1 .208 1.541.208.584 0 .667-.125.667-.542 0-.333-.083-.5-.917-.666-1.291-.292-1.416-.625-1.416-1.625 0-1.042.458-1.5 1.958-1.5.5 0 1.125.083 1.583.166l-.125 1.042c-.416-.083-1.041-.167-1.416-.167-.584 0-.667.125-.667.459 0 .416.042.458.75.625 1.458.375 1.583.583 1.583 1.666-.041 1-.333 1.625-1.916 1.625zM96.667 38.708H98v1.584l-.833 1.416-.583-.333.583-1.167h-.5zM104.5 40.208h-1.708L101.125 35h1.334l1.208 3.958L104.875 35h1.334zM109 40.333c-1.792 0-2.292-1-2.292-2.041v-1.334c0-1.083.5-2.041 2.292-2.041 1.792 0 2.292 1 2.292 2.041v1.334c0 1.041-.5 2.041-2.292 2.041zM109 36c-.708 0-.958.292-.958.917v1.416c0 .584.25.917.958.917s.958-.292.958-.917v-1.416c0-.584-.25-.917-.958-.917zM115.333 40.125c-.291.125-.833.208-1.166.208-.959 0-1.417-.458-1.417-1.375v-2.916h-.792V35h.792v-1.292l1.292-.166v1.5h1.333l-.083 1.041h-1.25v2.75c0 .292.125.459.458.459.208 0 .417-.042.667-.125l.166.958zM119.042 36.083c-.5.209-.917.459-1.375.75v3.375h-1.292V35h1.125l.083.583c.292-.208.917-.541 1.375-.666l.084 1.166zM122 39.25c.5 0 1.042-.083 1.583-.25l.209 1a5.98 5.98 0 01-1.917.333c-1.625 0-2.208-.75-2.208-2v-1.375c0-1.125.5-2.041 2.166-2.041 1.667 0 2.042.958 2.042 2.083v1.125h-2.917v.25c.042.625.25.875 1.042.875zm-1-2.208h1.667v-.25c0-.5-.167-.834-.792-.834s-.875.334-.875.834v.25zM131.208 40.208h-1.083l-.083-.333a3.012 3.012 0 01-1.542.458c-.958 0-1.375-.666-1.375-1.541 0-1.042.458-1.459 1.542-1.459h1.25v-.541c0-.584-.167-.792-1-.792-.459 0-1 .083-1.459.167l-.166-1c.5-.167 1.208-.25 1.791-.25 1.625 0 2.125.583 2.125 1.875v3.416zm-1.291-1.958h-.959c-.416 0-.541.125-.541.5s.125.542.541.542c.375 0 .75-.125 1-.25v-.792h-.041zM135.292 36.083c-.5.209-.917.459-1.375.75v3.375h-1.292V35h1.125l.083.583c.292-.208.917-.541 1.375-.666l.084 1.166zM137.667 38.833c-.167.125-.292.25-.292.417 0 .125.083.208.292.208.583.084.916.084 1.5.167.833.083 1.125.5 1.125 1.25 0 1.125-.417 1.542-2.375 1.542-.584 0-1.417-.084-2-.25l.166-.959a8.046 8.046 0 001.75.209c1.042 0 1.25-.084 1.25-.417 0-.333-.083-.375-.5-.417-.583-.083-.833-.083-1.5-.166-.75-.084-1.041-.334-1.041-1 0-.417.291-.709.541-.875-.5-.292-.708-.792-.708-1.417v-.5c.042-1.083.583-1.75 2.083-1.75.334 0 .625.042.875.125h1.625v.667c-.166.041-.416.125-.583.166.125.209.167.5.167.834v.5c0 1.041-.625 1.708-2.084 1.708-.125-.042-.208-.042-.291-.042zm.291-2.875c-.625 0-.875.25-.875.75v.417c0 .5.25.708.875.708s.875-.208.875-.708v-.417c0-.541-.208-.75-.875-.75zM143.5 39.25c.5 0 1.042-.083 1.583-.25l.209 1a5.98 5.98 0 01-1.917.333c-1.625 0-2.208-.75-2.208-2v-1.375c0-1.125.5-2.041 2.166-2.041 1.667 0 2.042.958 2.042 2.083v1.125h-2.917v.25c.042.625.25.875 1.042.875zm-1-2.208h1.667v-.25c0-.5-.167-.834-.792-.834s-.875.334-.875.834v.25zM149.667 40.208v-3.666c0-.292-.125-.417-.417-.417-.333 0-.875.208-1.375.458v3.625h-1.292V35h1l.125.458c.667-.333 1.5-.541 2.084-.541.875 0 1.166.625 1.166 1.541v3.792h-1.291v-.042zM155.208 40.125c-.291.125-.833.208-1.166.208-.959 0-1.417-.458-1.417-1.375v-2.916h-.792V35h.792v-1.292l1.292-.166v1.5h1.333l-.083 1.041h-1.25v2.75c0 .292.125.459.458.459.208 0 .417-.042.667-.125l.166.958zM162.375 40.208h-1.083l-.084-.333a3.012 3.012 0 01-1.541.458c-.959 0-1.375-.666-1.375-1.541 0-1.042.458-1.459 1.541-1.459h1.25v-.541c0-.584-.166-.792-1-.792-.458 0-1 .083-1.458.167l-.167-1c.5-.167 1.209-.25 1.792-.25 1.625 0 2.125.583 2.125 1.875v3.416zm-1.625-5.75c-.542-.291-1-.583-1.583-1l.5-.791c.541.416 1.041.75 1.583 1.041l-.5.75zm.292 3.792h-.959c-.416 0-.541.125-.541.5s.125.542.541.542c.375 0 .75-.125 1-.25v-.792h-.041zM165.792 38.333v-1.416c0-1.417.625-2 2.25-2 .375 0 .875.083 1.291.208l-.166 1.083a5.405 5.405 0 00-1.084-.125c-.75 0-.958.209-.958.875v1.459c0 .625.208.875.958.875a5.09 5.09 0 001.084-.125l.166 1.083c-.333.125-.833.208-1.291.208-1.667-.125-2.25-.708-2.25-2.125zM173.583 40.208v-3.666c0-.292-.125-.417-.416-.417-.334 0-.875.208-1.375.458v3.625H170.5v-7.375l1.292-.166v2.708c.583-.292 1.333-.5 1.916-.5.875 0 1.167.625 1.167 1.542v3.791h-1.292zM180.208 40.208h-1.041l-.084-.333a3.012 3.012 0 01-1.541.458c-.959 0-1.375-.666-1.375-1.541 0-1.042.458-1.459 1.541-1.459h1.25v-.541c0-.584-.166-.792-1-.792-.458 0-1 .083-1.458.167l-.167-1c.5-.167 1.209-.25 1.792-.25 1.625 0 2.125.583 2.125 1.875v3.416h-.042zm-1.291-1.958h-.959c-.416 0-.541.125-.541.5s.125.542.541.542c.375 0 .75-.125 1-.25v-.792h-.041zM181.417 37c0-1.25.375-2.125 2.416-2.125.542 0 1.375.042 2.042.167v7.25l-1.292.166v-2.5c-.375.167-.958.292-1.541.292-1.125 0-1.584-.667-1.584-1.792V37h-.041zm3.125-.958c-.25-.042-.5-.042-.792-.042-.875 0-1.042.333-1.042.958v1.625c0 .417.167.625.667.625.375 0 .833-.166 1.167-.291v-2.875zM188.542 35v3.667c0 .291.125.416.416.416.334 0 .875-.208 1.375-.458V35h1.292v5.208h-1l-.125-.458c-.667.333-1.5.542-2.083.542-.875 0-1.167-.625-1.167-1.542V35h1.292zM195.208 39.25c.5 0 1.042-.083 1.584-.25l.208 1a5.98 5.98 0 01-1.917.333c-1.625 0-2.208-.75-2.208-2v-1.375c0-1.125.5-2.041 2.167-2.041 1.666 0 2.041.958 2.041 2.083v1.125h-2.916v.25c.041.625.25.875 1.041.875zm-1-2.208h1.667v-.25c0-.5-.167-.834-.792-.834s-.875.334-.875.834v.25zM202.625 39.25c.5 0 1.042-.083 1.583-.25l.209 1a5.98 5.98 0 01-1.917.333c-1.625 0-2.208-.75-2.208-2v-1.375c0-1.125.5-2.041 2.166-2.041 1.667 0 2.042.958 2.042 2.083v1.125h-2.917v.25c.042.625.25.875 1.042.875zm-1.083-5.542c.5-.291 1-.666 1.583-1.041l.5.791c-.583.417-1.042.667-1.625 1l-.458-.75zm.083 3.334h1.667v-.25c0-.5-.167-.834-.792-.834s-.875.334-.875.834v.25zM208.458 40.125c-.291.125-.833.208-1.166.208-.959 0-1.417-.458-1.417-1.375v-2.916h-.792V35h.792v-1.292l1.292-.166v1.5h1.333l-.083 1.041h-1.25v2.75c0 .292.125.459.458.459.208 0 .417-.042.667-.125l.166.958zM213.375 40.208h-1.083l-.084-.333a3.012 3.012 0 01-1.541.458c-.959 0-1.375-.666-1.375-1.541 0-1.042.458-1.459 1.541-1.459h1.25v-.541c0-.584-.166-.792-1-.792-.458 0-1 .083-1.458.167l-.167-1c.5-.167 1.209-.25 1.792-.25 1.625 0 2.125.583 2.125 1.875v3.416zm-1.292-1.958h-.958c-.417 0-.542.125-.542.5s.125.542.542.542c.375 0 .75-.125 1-.25v-.792h-.042zM219.208 38.5c0 1.167-.5 1.833-1.708 1.833a6.9 6.9 0 01-1.375-.166v2.166l-1.292.167V35h1.042l.125.458c.458-.333 1-.541 1.667-.541 1.041 0 1.625.625 1.625 1.791V38.5h-.084zm-3.125.583a5.27 5.27 0 001.167.125c.458 0 .667-.208.667-.708v-1.833c0-.417-.167-.667-.625-.667-.417 0-.875.208-1.167.458v2.625h-.042zM222.583 39.25c.5 0 1.042-.083 1.584-.25l.208 1a5.98 5.98 0 01-1.917.333c-1.625 0-2.208-.75-2.208-2v-1.375c0-1.125.5-2.041 2.167-2.041 1.666 0 2.041.958 2.041 2.083v1.125h-2.916v.25c.041.625.25.875 1.041.875zm-1-2.208h1.667v-.25c0-.5-.167-.834-.792-.834s-.875.334-.875.834v.25zM227.708 36.75c0-1.167.5-1.833 1.709-1.833.458 0 1 .083 1.375.166v-2.166l1.291-.167v7.542h-1.041l-.125-.459c-.459.334-1 .542-1.667.542-1.042 0-1.625-.625-1.625-1.833V36.75h.083zm3.084-.583a5.271 5.271 0 00-1.167-.125c-.458 0-.667.208-.667.708v1.833c0 .417.167.667.625.667.417 0 .875-.208 1.167-.458v-2.625h.042zM235.708 39.25c.5 0 1.042-.083 1.584-.25l.208 1a5.98 5.98 0 01-1.917.333c-1.625 0-2.208-.75-2.208-2v-1.375c0-1.125.5-2.041 2.167-2.041 1.666 0 2.041.958 2.041 2.083v1.125h-2.916v.25c.041.625.25.875 1.041.875zm-1-2.208h1.667v-.25c0-.5-.167-.834-.792-.834s-.875.334-.875.834v.25zM241.042 40.208v-7.375l1.292-.166v7.541zM247.708 40.208h-1.083l-.083-.333a3.012 3.012 0 01-1.542.458c-.958 0-1.375-.666-1.375-1.541 0-1.042.458-1.459 1.542-1.459h1.25v-.541c0-.584-.167-.792-1-.792-.459 0-1 .083-1.459.167l-.166-1c.5-.167 1.208-.25 1.791-.25 1.625 0 2.125.583 2.125 1.875v3.416zm-1.291-1.958h-.959c-.416 0-.541.125-.541.5s.125.542.541.542c.375 0 .75-.125 1-.25v-.792h-.041zM254.084 40.208h-1.71L250.71 35h1.333l1.208 3.958L254.459 35h1.333zM256.542 34.25v-1.5h1.291v1.5h-1.291zm0 5.958V35h1.291v5.208h-1.291zM261.458 39.25c.5 0 1.042-.083 1.584-.25l.208 1a5.98 5.98 0 01-1.917.333c-1.625 0-2.208-.75-2.208-2v-1.375c0-1.125.5-2.041 2.167-2.041 1.666 0 2.041.958 2.041 2.083v1.125h-2.916v.25c0 .625.25.875 1.041.875zm-1.041-2.208h1.666v-.25c0-.5-.166-.834-.791-.834s-.875.334-.875.834v.25z"></path> </g> </g> </symbol> <symbol viewBox="0 0 23 27" id="icon-App"> <path fill="currentColor" d="M2.487 8.272c0-1.845 1.534-3.347 3.42-3.347 1.885 0 3.419 1.502 3.419 3.347v2.697c.95-.284 1.643-1.15 1.643-2.172V2.27c0-1.25-1.041-2.27-2.32-2.27H3.164C1.884 0 .844 1.019.844 2.27v6.527c0 1.022.693 1.888 1.643 2.172V8.272zM20.461 0h-5.485c-1.279 0-2.32 1.087-2.32 2.423V9.39c0 1.336 1.041 2.424 2.32 2.424h5.485c1.28 0 2.32-1.088 2.32-2.424V2.423c0-1.336-1.04-2.423-2.32-2.423z"></path> <path fill="currentColor" d="M16.06 14.909c-.917 0-1.66.79-1.66 1.763v-.898c0-.974-.742-1.764-1.658-1.764-.917 0-1.66.79-1.66 1.764v-.756c0-.926-.671-1.685-1.525-1.757a1.58 1.58 0 0 0-.133-.006c-.67 0-1.245.421-1.508 1.027a1.85 1.85 0 0 0-.151.736V8.513c0-.973-.743-1.763-1.66-1.763-.916 0-1.658.79-1.658 1.763v15.14l-.072-.01-1.022-4.65c-.209-.949-1.101-1.538-1.993-1.316-.938 0-1.53.793-1.317 1.763l1.186 5.392c.62 4.218 16.488 1.535 16.489-1.723v-6.437c0-.974-.742-1.763-1.658-1.763z"/> </symbol> <symbol viewBox="0 0 26 24" id="icon-Chat"> <path fill="currentColor" d="M16.158 0H2.294C1.024 0 0 1.044 0 2.338v9.35c0 1.294 1.024 2.338 2.294 2.338h.764v2.338c0 .563.572.97 1.132.686.015-.016.046-.016.061-.032 4.206-2.874 3.263-2.233 4.205-2.867a.758.758 0 0 1 .413-.125h7.289c1.27 0 2.294-1.044 2.294-2.338v-9.35C18.452 1.044 17.427 0 16.158 0zM10.04 9.35H3.823c-1.008 0-1.012-1.558 0-1.558h6.218c1.008 0 1.012 1.559 0 1.559zm4.588-3.116H3.823c-1.008 0-1.012-1.559 0-1.559h10.806c1.008 0 1.012 1.559 0 1.559z"/> <path fill="currentColor" d="M23.706 6.857h-3.823v5.455c0 2.151-1.712 3.897-3.822 3.897H9l-1.453.982v1.356c0 1.294 1.025 2.338 2.294 2.338h7.518l4.389 2.993c.599.339 1.193-.074 1.193-.655v-2.338h.764c1.27 0 2.294-1.044 2.294-2.338V9.195c0-1.294-1.024-2.338-2.294-2.338z"/> </symbol> <symbol viewBox="0 0 33 25" id="icon-Laptop"> <path fill="currentColor" d="M1.614 21.296h30.688a.695.695 0 0 0 .594-.337.72.72 0 0 0 .03-.69l-2.125-4.11V2.84C30.8 1.275 29.656 0 28.118 0H5.799C4.26 0 3.116 1.273 3.116 2.84v13.32L.99 20.268a.72.72 0 0 0 .031.69c.127.21.352.337.593.337zM5.884 2.84h22.148v12.777H5.884V2.84zm26.99 19.677a.693.693 0 0 0-.567-.295h-11.77a.692.692 0 0 0-.49.204l-.286.287a.697.697 0 0 1-.49.204H13.73a.697.697 0 0 1-.49-.204l-.287-.287a.691.691 0 0 0-.49-.204H.692a.693.693 0 0 0-.652.927A2.774 2.774 0 0 0 2.644 25h27.712a2.774 2.774 0 0 0 2.604-1.85.697.697 0 0 0-.086-.633z"/> </symbol> <symbol viewBox="0 0 18 24" id="icon-Lock"> <path fill="currentColor" d="M17.5 8.889H16V6.914C16 3.1 12.86 0 9 0S2 3.101 2 6.914v1.975H.5c-.276 0-.5.22-.5.494v12.345c0 1.09.897 1.976 2 1.976h14c1.103 0 2-.886 2-1.976V9.383a.497.497 0 0 0-.5-.494zm-7.003 10.316a.492.492 0 0 1-.124.384.503.503 0 0 1-.373.164H8a.503.503 0 0 1-.373-.164.49.49 0 0 1-.124-.384l.315-2.802A1.946 1.946 0 0 1 7 14.815c0-1.09.897-1.976 2-1.976s2 .886 2 1.976c0 .638-.306 1.22-.818 1.588l.315 2.802zM13 8.889H5V6.914c0-2.179 1.794-3.951 4-3.951s4 1.772 4 3.95V8.89z"/> </symbol> <symbol viewBox="0 0 17 15" id="icon-Job"> <path fill="currentColor" d="M7.735 7.942h1.53v1.764H17s-.125-3.933-.17-5.165c-.042-1.17-.445-1.894-1.7-1.894h-2.726L11.386.658C11.105.108 11.01 0 10.384 0H6.616c-.625 0-.72.107-1.002.657l-1.017 1.99H1.87c-1.255 0-1.654.725-1.7 1.894C.124 5.71 0 9.706 0 9.706h7.735V7.942zM6.503 1.689c.194-.38.26-.455.694-.455h2.606c.433 0 .5.075.694.455l.49.957H6.013l.49-.957zm2.762 10.663h-1.53v-1.764H.425s.105 1.586.17 2.931C.622 14.08.78 15 2.125 15h12.75c1.345 0 1.5-.922 1.53-1.48.074-1.383.17-2.932.17-2.932h-7.31v1.765z"/> </symbol> <symbol viewBox="0 0 17 28" id="icon-Mobile"> <path fill="currentColor" d="M7.615 4.667h1.062c.294 0 .531-.348.531-.778 0-.43-.237-.778-.53-.778H7.614c-.294 0-.532.348-.532.778 0 .43.238.778.532.778z"></path> <path fill="currentColor" d="M14.875 0H2.125C.953 0 0 1.046 0 2.333v23.334C0 26.954.953 28 2.125 28h12.75C16.047 28 17 26.954 17 25.667V2.333C17 1.046 16.047 0 14.875 0zm-4.781 25.667H6.906c-.293 0-.531-.261-.531-.584 0-.322.238-.583.531-.583h3.188c.293 0 .531.26.531.583 0 .323-.238.584-.531.584zm4.781-3.5H2.125V2.333h12.75v19.834z"/> <ellipse fill="currentColor" cx="13.458" cy="3.889" rx="1" ry="1"/> </symbol> <symbol viewBox="0 0 26 23" id="icon-Camera"> <path fill="currentColor" d="M15.076 10.244a3.015 3.015 0 0 1 0 4.216 2.904 2.904 0 0 1-4.152 0 3.015 3.015 0 0 1 0-4.216 2.904 2.904 0 0 1 4.152 0"/> <path fill="currentColor" d="M22.75 3.286h-2.246L18.878 0H7.12L5.496 3.287l-2.243.004C1.466 3.295.01 4.767.01 6.575L0 19.713C0 21.526 1.458 23 3.25 23h19.5c1.792 0 3.25-1.474 3.25-3.286V6.571c0-1.812-1.458-3.285-3.25-3.285zM13 18.893c-3.585 0-6.5-2.948-6.5-6.572C6.5 8.698 9.414 5.75 13 5.75c3.584 0 6.5 2.948 6.5 6.571 0 3.624-2.916 6.572-6.5 6.572z"/> </symbol> <symbol viewBox="0 0 20 22" id="icon-Download"> <path fill="currentColor" d="M15.324 10.028a.67.67 0 0 0-.612-.403h-2.693V.687A.68.68 0 0 0 11.346 0H8.654a.68.68 0 0 0-.673.688v8.937H5.289a.673.673 0 0 0-.613.403.697.697 0 0 0 .106.737l4.712 5.5a.665.665 0 0 0 1.012 0l4.712-5.5a.697.697 0 0 0 .106-.737z"/> <path fill="currentColor" d="M17.333 14.929v4.242H2.667V14.93H0v5.657C0 21.368.597 22 1.333 22h17.334c.737 0 1.333-.632 1.333-1.414v-5.657h-2.667z"/> </symbol> <symbol viewBox="0 0 28 26" id="icon-SmartHome"> <path fill="currentColor" d="M27.8 11.963L14.382.145a.58.58 0 0 0-.766 0L.201 11.963a.597.597 0 0 0-.164.653c.085.23.303.384.546.384H3.5v12.41c0 .326.26.59.583.59h19.834a.587.587 0 0 0 .583-.59V13h2.917c.243 0 .46-.153.546-.384a.597.597 0 0 0-.164-.653zM14 21.273c-.643 0-1.167-.53-1.167-1.182 0-.652.524-1.182 1.167-1.182s1.167.53 1.167 1.182c0 .651-.524 1.182-1.167 1.182zm2.683-2.485a.577.577 0 0 1-.817-.116c-.894-1.202-2.843-1.201-3.733.001a.58.58 0 0 1-.817.118.597.597 0 0 1-.116-.828 3.459 3.459 0 0 1 2.8-1.418c1.11 0 2.13.516 2.798 1.416a.596.596 0 0 1-.115.827zm1.689-1.7a.579.579 0 0 1-.823-.067A4.638 4.638 0 0 0 14 15.363a4.64 4.64 0 0 0-3.549 1.658.577.577 0 0 1-.822.065.595.595 0 0 1-.064-.833A5.796 5.796 0 0 1 14 14.182c1.708 0 3.326.755 4.436 2.072.21.248.18.62-.064.833zm1.661-1.688a.579.579 0 0 1-.823-.045A6.973 6.973 0 0 0 14 13c-1.985 0-3.885.86-5.212 2.357a.58.58 0 0 1-.824.045.596.596 0 0 1-.044-.834 8.134 8.134 0 0 1 6.08-2.75 8.133 8.133 0 0 1 6.078 2.747.596.596 0 0 1-.045.835z"/> </symbol> <symbol viewBox="0 0 15 16" id="icon-write"> <path fill="currentColor" d="M11.287 14.521H.963V4.198h6.25l.964-.963H.489a.492.492 0 0 0-.489.49V15.01c0 .268.221.489.49.489h11.286c.268 0 .49-.205.49-.49V7.293l-.98.963v6.266Z"/><path fill="currentColor" d="m4.594 8.097 2.794 2.794 5.667-5.667L10.26 2.43 4.594 8.097ZM14.823 2.588 12.897.678a.62.62 0 0 0-.869 0L10.877 1.83l2.794 2.794 1.153-1.152a.639.639 0 0 0 0-.884ZM3.283 12.69l3.489-1.184-2.794-2.794-1.184 3.489c-.11.3.19.6.49.49Z"/> </symbol> <symbol viewBox="0 0 20 20" id="icon-bell"> <path fill="currentColor" d="m16.947 16.654-1.288-2.213a6.73 6.73 0 0 1-.909-3.383V9.12c0-2.447-1.584-4.517-3.75-5.184V2.547C11 1.694 10.327 1 9.5 1 8.672 1 8 1.694 8 2.547v1.388c-2.166.667-3.75 2.737-3.75 5.184v1.94c0 1.19-.315 2.36-.909 3.38l-1.288 2.214a.397.397 0 0 0-.004.39c.067.121.19.196.325.196h14.251c.135 0 .26-.075.326-.196a.398.398 0 0 0-.004-.39ZM6.938 18.453C7.36 19.364 8.255 20 9.299 20c1.044 0 1.94-.636 2.362-1.547H6.938Z"/> </symbol> </svg> <header class="header_top--new jHeader" role="banner" data-channel=""> <div class="header_top_left-bloc"> <nav class="top_burger" id="jBurgerMenuNode"> <button class="top_btn jBurgerMenuButtonNode"> <svg xmlns="http://www.w3.org/2000/svg" width="20" height="20" viewBox="0 0 20 20" fill="none" stroke="currentColor" stroke-width="2" stroke-linecap="round"> <line x1="1" y1="10" x2="19" y2="10"></line> <line x1="1" y1="3" x2="19" y2="3"></line> <line x1="1" y1="17" x2="19" y2="17"></line> </svg> </button> <div class="top_subnav header_burger_nav"> <ul> <li class="header_burger_close"> <button class="jBurgerMenuButtonNode"> <svg class="top_icon"> <use xlink:href="#icon-back"></use> </svg> Menu principal </button> </li> <li class="header_burger_search"> <div class="top_search jSearchNode"> <form action="/s/" class="search_form" method="get" role="search" data-url="https://www.commentcamarche.net/s/"> <fieldset> <legend>Moteur de recherche</legend> <label for="f_libelle">Rechercher</label> <input type="search" name="f_libelle" class="jSearchLabel" placeholder="Recherche"> <button type="submit"> <svg class="search_icon" width="15" height="15"> <use xlink:href="#icon-Loupe"></use> </svg> </button> </fieldset> </form> </div> </li> <li class="active"><a href="https://droit-finances.commentcamarche.com/">Accueil principal</a></li> <li> <a href="https://droit-finances.commentcamarche.com/immobilier/guide-immobilier/">Immobilier</a> <button class="header_btn" data-path="immobilier"></button> <ul> <li><a href="https://droit-finances.commentcamarche.com/forum/immobilier-1">Forum</a></li> <li><a href="https://droit-finances.commentcamarche.com/immobilier/guide-immobilier/achat-vente/">Achat</a></li> <li><a href="https://droit-finances.commentcamarche.com/immobilier/guide-immobilier/pret-immobilier/">Financement</a></li> <li><a href="https://droit-finances.commentcamarche.com/immobilier/guide-immobilier/location/">Louer</a></li> <li><a href="https://droit-finances.commentcamarche.com/immobilier/guide-immobilier/travaux-construction/">Travaux</a></li> <li><a href="https://droit-finances.commentcamarche.com/immobilier/guide-immobilier/voisinage/">Voisinage</a></li> <li><a href="https://droit-finances.commentcamarche.com/immobilier/guide-immobilier/fiscalite-immobiliere/">Fiscalité</a></li> <li><a href="https://droit-finances.commentcamarche.com/immobilier/guide-immobilier/copropriete/">Droit de la copropriété</a></li> <li><a href="https://avocat.juritravail.com/juridique-7122?tracker_id=v2_2060">SOS Avocat</a></li> </ul> </li> <li> <a href="https://droit-finances.commentcamarche.com/patrimoine/guide-patrimoine/">Patrimoine</a> <button class="header_btn" data-path="patrimoine"></button> <ul> <li><a href="https://droit-finances.commentcamarche.com/forum/donation-succession-8">Forum</a></li> <li><a href="https://droit-finances.commentcamarche.com/patrimoine/guide-patrimoine/transmission/">Transmission</a></li> <li><a href="https://droit-finances.commentcamarche.com/patrimoine/guide-patrimoine/banque-credit/">Banque et crédit</a></li> <li><a href="https://droit-finances.commentcamarche.com/patrimoine/guide-patrimoine/pension-et-retraite/">Pension et retraite</a></li> <li><a href="https://droit-finances.commentcamarche.com/patrimoine/guide-patrimoine/placements/">Placements</a></li> <li><a href="https://avocat.juritravail.com/juridique-7122?tracker_id=v2_2060">SOS Avocat</a></li> </ul> </li> <li> <a href="https://droit-finances.commentcamarche.com/impots/guide-impots/">Impôts</a> <button class="header_btn" data-path="impot"></button> <ul> <li><a href="https://droit-finances.commentcamarche.com/forum/impots-4">Forum</a></li> <li><a href="https://droit-finances.commentcamarche.com/impots/guide-impots/declaration-bareme/">Déclaration-barème</a></li> <li><a href="https://droit-finances.commentcamarche.com/impots/guide-impots/reductions-d-impot/">Réduction</a></li> <li><a href="https://droit-finances.commentcamarche.com/impots/guide-impots/salaires/">Salaires</a></li> <li><a href="https://droit-finances.commentcamarche.com/impots/guide-impots/imposition-du-patrimoine/plus-values-et-revenus/">Plus-values</a></li> <li><a href="https://droit-finances.commentcamarche.com/impots/guide-impots/impots-locaux/">Impôts locaux</a></li> <li><a href="https://droit-finances.commentcamarche.com/impots/guide-impots/imposition-du-patrimoine/impot-sur-la-fortune/">Impôt sur la fortune</a></li> <li><a href="https://avocat.juritravail.com/juridique-7122?tracker_id=v2_2060">SOS Avocat</a></li> </ul> </li> <li> <a href="https://droit-finances.commentcamarche.com/famille/guide-famille/">Famille</a> <button class="header_btn" data-path="famille"></button> <ul> <li><a href="https://droit-finances.commentcamarche.com/forum/famille-26">Forum</a></li> <li><a href="https://droit-finances.commentcamarche.com/famille/guide-famille/jeunes-et-enfants/">Jeunes et enfants</a></li> <li><a href="https://droit-finances.commentcamarche.com/famille/guide-famille/seniors/">Seniors</a></li> <li><a href="https://droit-finances.commentcamarche.com/famille/guide-famille/couple/">Couple</a></li> <li><a href="https://avocat.juritravail.com/juridique-7122?tracker_id=v2_2060">SOS Avocat</a></li> </ul> </li> <li> <a href="https://droit-finances.commentcamarche.com/salaries/guide-salaries/">Salariés</a> <button class="header_btn" data-path="salaries"></button> <ul> <li><a href="https://droit-finances.commentcamarche.com/forum/salaries-6">Forum</a></li> <li><a href="https://droit-finances.commentcamarche.com/salaries/guide-salaries/droit-et-chomage/">Droit et chômage</a></li> <li><a href="https://droit-finances.commentcamarche.com/salaries/guide-salaries/contrat-de-travail/">Contrat de travail</a></li> <li><a href="https://droit-finances.commentcamarche.com/salaries/guide-salaries/formation/">Formation</a></li> <li><a href="https://avocat.juritravail.com/juridique-7122?tracker_id=v2_2060">SOS Avocat</a></li> </ul> </li> <li> <a href="https://droit-finances.commentcamarche.com/vie-pratique/guide-vie-pratique/">Vie pratique</a> <button class="header_btn" data-path="vie-pratique"></button> <ul> <li><a href="https://droit-finances.commentcamarche.com/forum/consommation-11">Forum</a></li> <li><a href="https://droit-finances.commentcamarche.com/vie-pratique/guide-vie-pratique/associations/">Associations</a></li> <li><a href="https://droit-finances.commentcamarche.com/vie-pratique/guide-vie-pratique/assurance/">Assurances</a></li> <li><a href="https://droit-finances.commentcamarche.com/vie-pratique/guide-vie-pratique/automobile/">Automobile</a></li> <li><a href="https://droit-finances.commentcamarche.com/vie-pratique/guide-vie-pratique/consommation/">Consommation</a></li> <li><a href="https://droit-finances.commentcamarche.com/vie-pratique/guide-vie-pratique/sante/">Santé</a></li> <li><a href="https://avocat.juritravail.com/juridique-7122?tracker_id=v2_2060">SOS Avocat</a></li> </ul> </li> <li> <a href="https://droit-finances.commentcamarche.com/justice/guide-justice/">Justice</a> <button class="header_btn" data-path="justice"></button> <ul> <li><a href="https://droit-finances.commentcamarche.com/forum/justice-24">Forum</a></li> <li><a href="https://droit-finances.commentcamarche.com/justice/guide-justice/droit-et-saisie/">Droit et saisie</a></li> <li><a href="https://droit-finances.commentcamarche.com/justice/guide-justice/infractions/">Infractions et sanctions</a></li> <li><a href="https://droit-finances.commentcamarche.com/justice/guide-justice/procedures/">Procédures</a></li> <li><a href="https://droit-finances.commentcamarche.com/justice/guide-justice/tribunaux/">Tribunaux</a></li> <li><a href="https://avocat.juritravail.com/juridique-7122?tracker_id=v2_2060">SOS Avocat</a></li> </ul> </li> <li> <a href="https://droit-finances.commentcamarche.com/entreprise/guide-entreprise/">Entreprise</a> <button class="header_btn" data-path="entreprise"></button> <ul> <li><a href="https://droit-finances.commentcamarche.com/forum/entreprise-societe-et-assos-7">Forum</a></li> <li><a href="https://droit-finances.commentcamarche.com/entreprise/guide-entreprise/droit-et-bail-commercial/">Droit et bail commercial</a></li> <li><a href="https://droit-finances.commentcamarche.com/entreprise/guide-entreprise/droit-et-creation-d-entreprise/">Droit et création d'entreprise</a></li> <li><a href="https://droit-finances.commentcamarche.com/entreprise/guide-entreprise/formalites/">Formalités</a></li> <li><a href="https://droit-finances.commentcamarche.com/entreprise/guide-entreprise/formalites/droit-et-procedures-collectives/">Procédures collectives</a></li> <li><a href="https://avocat.juritravail.com/juridique-7122?tracker_id=v2_2060">SOS Avocat</a></li> </ul> </li> <li> <a href="https://droit-finances.commentcamarche.com/forum/">Forum</a> <button class="header_btn" data-path="forum"></button> <ul> <li><a href="https://droit-finances.commentcamarche.com/forum/immobilier-1">Immobilier</a></li> <li><a href="https://droit-finances.commentcamarche.com/forum/donation-succession-8">Donation-Succession</a></li> <li><a href="https://droit-finances.commentcamarche.com/forum/impots-4">Impôt</a></li> <li><a href="https://droit-finances.commentcamarche.com/forum/famille-26">Famille</a></li> <li><a href="https://droit-finances.commentcamarche.com/forum/salaries-6">Salariés</a></li> <li><a href="https://droit-finances.commentcamarche.com/forum/consommation-11">Consommation</a></li> </ul> </li> </ul> </div> </nav> <a class="top_logo" href="https://droit-finances.commentcamarche.com/"> <svg> <use xlink:href="#Logo"></use> </svg> </a> <div class="top_search jSearchNode"> <form action="/s/" class="search_form" method="get" role="search" data-url="https://droit-finances.commentcamarche.com/s/"> <fieldset> <legend>Moteur de recherche</legend> <label for="f_libelle">Rechercher</label> <input type="search" name="f_libelle" class="jSearchLabel" placeholder="Recherche"> <button type="submit"> <svg class="search_icon" width="15" height="15"> <use xlink:href="#icon-Loupe"></use> </svg> </button> </fieldset> </form> </div> </div> <div class="header_top_right-bloc"> <a rel="nofollow" href="https://droit-finances.commentcamarche.com/account/login" class="top_login" id="jLoginNode"> <svg class="top_icon"> <use xlink:href="#icon-User"></use> </svg> <span class="h-hide-bk">Connexion</span> </a> <span class="top_separator h-hide-bk"></span> <a data-ga-event-click-category="Forum" data-ga-event-click-action="Ask_question" data-ga-event-click-label="Ask_question_headersite" href="https://droit-finances.commentcamarche.com/forum/new" class="button--standard" id="create_new_question"> <svg class="top_icon"> <use xlink:href="#icon-write"></use> </svg> <span class="h-hide-bk">Posez votre </span>question </a> </div> </header> <nav class="primary-nav"> <a href="https://droit-finances.commentcamarche.com/immobilier/guide-immobilier/" title="Immobilier" class="nav_item "> Immobilier </a> <a href="https://droit-finances.commentcamarche.com/patrimoine/guide-patrimoine/" title="Patrimoine" class="nav_item "> Patrimoine </a> <a href="https://droit-finances.commentcamarche.com/impots/guide-impots/" title="Impôts" class="nav_item "> Impôts </a> <a href="https://droit-finances.commentcamarche.com/famille/guide-famille/" title="Famille" class="nav_item "> Famille </a> <a href="https://droit-finances.commentcamarche.com/salaries/guide-salaries/" title="Salariés" class="nav_item "> Salariés </a> <a href="https://droit-finances.commentcamarche.com/vie-pratique/guide-vie-pratique/" title="Vie pratique" class="nav_item "> Vie pratique </a> <a href="https://droit-finances.commentcamarche.com/justice/guide-justice/" title="Justice" class="nav_item "> Justice </a> <a href="https://droit-finances.commentcamarche.com/entreprise/guide-entreprise/" title="Entreprise" class="nav_item "> Entreprise </a> <a href="https://droit-finances.commentcamarche.com/forum/" title="Forum" class="nav_item "> Forum </a> </nav> <nav class="secondary-nav"> <span class="secondary-nav_title">Focus</span>   <a href="https://droit-finances.commentcamarche.com/vie-pratique/actualite-juridique-et-financiere/5459-somme-grand-parent-enfants/" class="secondary-nav_item" title="Combien un grand-parent donne tous les ans à ses enfants et petits-enfants">Combien un grand-parent donne tous les ans à ses enfants et petits-enfants</a>    <span class="secondary-nav_item--right"> <span class="secondary-nav_intertitle">Annonces</span> <a href="https://immobilier.lefigaro.fr/?utm_source=droit_finance&utm_medium=partenaires&utm_campaign=partenaire_droitfinance&utm_content=header" class="immo" title="Immo" target="_blank"> <svg class="secondary-nav_icon"> <use xlink:href="#icon-Immo"></use> </svg> Immo </a> <a href="https://www.cadremploi.fr/" class="job-offer" title="Emploi" target="_blank"> <svg class="secondary-nav_icon"> <use xlink:href="#icon-Job"></use> </svg> Emploi </a> </span> </nav> <script type="application/x-burgerMenu" id="jBurgerMenuJson"> {"headerItems":{"index":{"url":"https:\/\/droit-finances.commentcamarche.com\/","label":"Accueil principal"},"immobilier":{"url":"https:\/\/droit-finances.commentcamarche.com\/immobilier\/guide-immobilier\/","label":"Immobilier","submenu":{"Forum":{"label":"Forum","url":"https:\/\/droit-finances.commentcamarche.com\/forum\/immobilier-1"},"Achat-vente":{"label":"Achat","url":"https:\/\/droit-finances.commentcamarche.com\/immobilier\/guide-immobilier\/achat-vente\/"},"financement-immobilier":{"label":"Financement","url":"https:\/\/droit-finances.commentcamarche.com\/immobilier\/guide-immobilier\/pret-immobilier\/"},"louer":{"label":"Louer","url":"https:\/\/droit-finances.commentcamarche.com\/immobilier\/guide-immobilier\/location\/"},"travaux-construction":{"label":"Travaux","url":"https:\/\/droit-finances.commentcamarche.com\/immobilier\/guide-immobilier\/travaux-construction\/"},"voisinage":{"label":"Voisinage","url":"https:\/\/droit-finances.commentcamarche.com\/immobilier\/guide-immobilier\/voisinage\/"},"fiscalite-immobiliere":{"label":"Fiscalit\u00e9","url":"https:\/\/droit-finances.commentcamarche.com\/immobilier\/guide-immobilier\/fiscalite-immobiliere\/"},"copropriete":{"label":"Droit de la copropri\u00e9t\u00e9","url":"https:\/\/droit-finances.commentcamarche.com\/immobilier\/guide-immobilier\/copropriete\/"},"sos-avocat":{"label":"SOS Avocat","url":"https:\/\/avocat.juritravail.com\/juridique-7122?tracker_id=v2_2060","hideForDesktop":true,"hideOnSecondaryNav":true}}},"patrimoine":{"url":"https:\/\/droit-finances.commentcamarche.com\/patrimoine\/guide-patrimoine\/","label":"Patrimoine","submenu":{"Forum":{"label":"Forum","url":"https:\/\/droit-finances.commentcamarche.com\/forum\/donation-succession-8"},"transmission":{"label":"Transmission","url":"https:\/\/droit-finances.commentcamarche.com\/patrimoine\/guide-patrimoine\/transmission\/"},"Banque et cr\u00e9dit":{"label":"Banque et cr\u00e9dit","url":"https:\/\/droit-finances.commentcamarche.com\/patrimoine\/guide-patrimoine\/banque-credit\/"},"retraite":{"label":"Pension et retraite","url":"https:\/\/droit-finances.commentcamarche.com\/patrimoine\/guide-patrimoine\/pension-et-retraite\/"},"placements":{"label":"Placements","url":"https:\/\/droit-finances.commentcamarche.com\/patrimoine\/guide-patrimoine\/placements\/"},"sos-avocat":{"label":"SOS Avocat","url":"https:\/\/avocat.juritravail.com\/juridique-7122?tracker_id=v2_2060","hideForDesktop":true,"hideOnSecondaryNav":true}}},"impot":{"url":"https:\/\/droit-finances.commentcamarche.com\/impots\/guide-impots\/","label":"Imp\u00f4ts","submenu":{"forum":{"label":"Forum","url":"https:\/\/droit-finances.commentcamarche.com\/forum\/impots-4"},"declaration":{"label":"D\u00e9claration-bar\u00e8me","url":"https:\/\/droit-finances.commentcamarche.com\/impots\/guide-impots\/declaration-bareme\/"},"reduction":{"label":"R\u00e9duction","url":"https:\/\/droit-finances.commentcamarche.com\/impots\/guide-impots\/reductions-d-impot\/"},"salaires":{"label":"Salaires","url":"https:\/\/droit-finances.commentcamarche.com\/impots\/guide-impots\/salaires\/"},"plus-values":{"label":"Plus-values","url":"https:\/\/droit-finances.commentcamarche.com\/impots\/guide-impots\/imposition-du-patrimoine\/plus-values-et-revenus\/"},"impots-locaux":{"label":"Imp\u00f4ts locaux","url":"https:\/\/droit-finances.commentcamarche.com\/impots\/guide-impots\/impots-locaux\/"},"ifi":{"label":"Imp\u00f4t sur la fortune","url":"https:\/\/droit-finances.commentcamarche.com\/impots\/guide-impots\/imposition-du-patrimoine\/impot-sur-la-fortune\/"},"sos-avocat":{"label":"SOS Avocat","url":"https:\/\/avocat.juritravail.com\/juridique-7122?tracker_id=v2_2060","hideForDesktop":true,"hideOnSecondaryNav":true}}},"famille":{"url":"https:\/\/droit-finances.commentcamarche.com\/famille\/guide-famille\/","label":"Famille","submenu":{"Forum":{"label":"Forum","url":"https:\/\/droit-finances.commentcamarche.com\/forum\/famille-26"},"jeunes et enfants":{"label":"Jeunes et enfants","url":"https:\/\/droit-finances.commentcamarche.com\/famille\/guide-famille\/jeunes-et-enfants\/"},"seniors":{"label":"Seniors","url":"https:\/\/droit-finances.commentcamarche.com\/famille\/guide-famille\/seniors\/"},"couple":{"label":"Couple","url":"https:\/\/droit-finances.commentcamarche.com\/famille\/guide-famille\/couple\/"},"sos-avocat":{"label":"SOS Avocat","url":"https:\/\/avocat.juritravail.com\/juridique-7122?tracker_id=v2_2060","hideForDesktop":true,"hideOnSecondaryNav":true}}},"salaries":{"url":"https:\/\/droit-finances.commentcamarche.com\/salaries\/guide-salaries\/","label":"Salari\u00e9s","submenu":{"Forum":{"label":"Forum","url":"https:\/\/droit-finances.commentcamarche.com\/forum\/salaries-6"},"chomage":{"label":"Droit et ch\u00f4mage","url":"https:\/\/droit-finances.commentcamarche.com\/salaries\/guide-salaries\/droit-et-chomage\/"},"contrat-de-travaill":{"label":"Contrat de travail","url":"https:\/\/droit-finances.commentcamarche.com\/salaries\/guide-salaries\/contrat-de-travail\/"},"formation":{"label":"Formation","url":"https:\/\/droit-finances.commentcamarche.com\/salaries\/guide-salaries\/formation\/"},"sos-avocat":{"label":"SOS Avocat","url":"https:\/\/avocat.juritravail.com\/juridique-7122?tracker_id=v2_2060","hideForDesktop":true,"hideOnSecondaryNav":true}}},"vie-pratique":{"url":"https:\/\/droit-finances.commentcamarche.com\/vie-pratique\/guide-vie-pratique\/","label":"Vie pratique","submenu":{"Forum":{"label":"Forum","url":"https:\/\/droit-finances.commentcamarche.com\/forum\/consommation-11"},"associations":{"label":"Associations","url":"https:\/\/droit-finances.commentcamarche.com\/vie-pratique\/guide-vie-pratique\/associations\/"},"assurances":{"label":"Assurances","url":"https:\/\/droit-finances.commentcamarche.com\/vie-pratique\/guide-vie-pratique\/assurance\/"},"automobile":{"label":"Automobile","url":"https:\/\/droit-finances.commentcamarche.com\/vie-pratique\/guide-vie-pratique\/automobile\/"},"consommation":{"label":"Consommation","url":"https:\/\/droit-finances.commentcamarche.com\/vie-pratique\/guide-vie-pratique\/consommation\/"},"sante":{"label":"Sant\u00e9","url":"https:\/\/droit-finances.commentcamarche.com\/vie-pratique\/guide-vie-pratique\/sante\/"},"sos-avocat":{"label":"SOS Avocat","url":"https:\/\/avocat.juritravail.com\/juridique-7122?tracker_id=v2_2060","hideForDesktop":true,"hideOnSecondaryNav":true}}},"justice":{"url":"https:\/\/droit-finances.commentcamarche.com\/justice\/guide-justice\/","label":"Justice","submenu":{"Forum":{"label":"Forum","url":"https:\/\/droit-finances.commentcamarche.com\/forum\/justice-24"},"droit-et-saisie":{"label":"Droit et saisie","url":"https:\/\/droit-finances.commentcamarche.com\/justice\/guide-justice\/droit-et-saisie\/"},"infractions":{"label":"Infractions et sanctions","url":"https:\/\/droit-finances.commentcamarche.com\/justice\/guide-justice\/infractions\/"},"procedures":{"label":"Proc\u00e9dures","url":"https:\/\/droit-finances.commentcamarche.com\/justice\/guide-justice\/procedures\/"},"tribunaux":{"label":"Tribunaux","url":"https:\/\/droit-finances.commentcamarche.com\/justice\/guide-justice\/tribunaux\/"},"sos-avocat":{"label":"SOS Avocat","url":"https:\/\/avocat.juritravail.com\/juridique-7122?tracker_id=v2_2060","hideForDesktop":true,"hideOnSecondaryNav":true}}},"entreprise":{"url":"https:\/\/droit-finances.commentcamarche.com\/entreprise\/guide-entreprise\/","label":"Entreprise","submenu":{"Forum":{"label":"Forum","url":"https:\/\/droit-finances.commentcamarche.com\/forum\/entreprise-societe-et-assos-7"},"bail-commercial":{"label":"Droit et bail commercial","url":"https:\/\/droit-finances.commentcamarche.com\/entreprise\/guide-entreprise\/droit-et-bail-commercial\/"},"creation-entreprise":{"label":"Droit et cr\u00e9ation d'entreprise","url":"https:\/\/droit-finances.commentcamarche.com\/entreprise\/guide-entreprise\/droit-et-creation-d-entreprise\/"},"formalites":{"label":"Formalit\u00e9s","url":"https:\/\/droit-finances.commentcamarche.com\/entreprise\/guide-entreprise\/formalites\/"},"procedures-collectives":{"label":"Proc\u00e9dures collectives","url":"https:\/\/droit-finances.commentcamarche.com\/entreprise\/guide-entreprise\/formalites\/droit-et-procedures-collectives\/"},"sos-avocat":{"label":"SOS Avocat","url":"https:\/\/avocat.juritravail.com\/juridique-7122?tracker_id=v2_2060","hideForDesktop":true,"hideOnSecondaryNav":true}}},"forum":{"url":"https:\/\/droit-finances.commentcamarche.com\/forum\/","label":"Forum","submenu":{"Forum-Immobilier":{"label":"Immobilier","url":"https:\/\/droit-finances.commentcamarche.com\/forum\/immobilier-1"},"forum-donation-succession":{"label":"Donation-Succession","url":"https:\/\/droit-finances.commentcamarche.com\/forum\/donation-succession-8"},"forum-impot":{"label":"Imp\u00f4t","url":"https:\/\/droit-finances.commentcamarche.com\/forum\/impots-4"},"forum-famille":{"label":"Famille","url":"https:\/\/droit-finances.commentcamarche.com\/forum\/famille-26"},"forum-salaries":{"label":"Salari\u00e9s","url":"https:\/\/droit-finances.commentcamarche.com\/forum\/salaries-6"},"forum-consommation":{"label":"Consommation","url":"https:\/\/droit-finances.commentcamarche.com\/forum\/consommation-11"}}}},"selectedItem":"index","defaultSelectedItem":"index"} </script> <main role="main"> <div class="grid-wrapper non-article "> <div class="ccmcss_oas_top" > <div id="ctn_top"><div id="ba_top" class="ba top"><script>OAS_AD('Top');</script></div></div> </div> <div class="layout_left"> <div id="jStickySize"> <section class="hot-topic--pano"><div id="panoramique" class="bu_ccmeditor"> <figure class="app_fig_pano"> <a href="https://droit-finances.commentcamarche.com/vie-pratique/actualite-juridique-et-financiere/5479-meilleur-placement/"> <img src="https://img-19.commentcamarche.com/JDafQda9JwOurs_1w72EnqWxCUA=/750x/smart/d50e92d108f74b95b8dbcfabf08b2b3a/ccmcms-droit-finances/32603904.jpg" alt="Banque�: avez-vous droit au meilleur placement de 2025�? Voici les nouveaux revenus mensuels � ne pas d�passer"> <figcaption> <h1>Banque : avez-vous droit au meilleur placement de 2025 ? Voici les nouveaux revenus mensuels à ne pas dépasser</h1> <p>De nouveaux plafonds de revenus vont entrer en vigueur pour avoir accès à ce livret d'épargne à un taux bonifié. Voici qui y aura droit désormais.</p> </figcaption> </a> </figure></div></section><div class="hot-topic--wrapper"><section class="hot-topic"><div id="titleForwardContents_1" class="bu_ccmeditor"><h2 class="section-title"><a href="https://droit-finances.commentcamarche.com/immobilier/guide-immobilier/">Immobilier</a></h2></div> <section class="app_mod_forward_contents"> <div id="forwardContents_1"> <article class="hot-topic_hero"> <picture> <source media="(min-width: 768px)" srcset="https://img-19.commentcamarche.com/hck1Z8N-k991iCLNRH8y_xKwoNE=/300x200/smart/54505f0e12804390b869b69aea0a7c40/ccmcms-droit-finances/32603903.jpg"> <source media="(min-width: 480px)" srcset="https://img-19.commentcamarche.com/8VvLENAq7VVaGNAO3NoWSpH8ZmI=/501x334/smart/54505f0e12804390b869b69aea0a7c40/ccmcms-droit-finances/32603903.jpg"> <img class="hero_image" src="https://img-19.commentcamarche.com/A4KAyouzk53flr44cq2YDhQaapo=/460x307/smart/54505f0e12804390b869b69aea0a7c40/ccmcms-droit-finances/32603903.jpg" alt="" loading="lazy"> </picture> <h2 class="hot-topic_title"> <a href="https://droit-finances.commentcamarche.com/vie-pratique/actualite-juridique-et-financiere/5011-proprietaire-neglige-degradations/">Selon la justice, le propriétaire doit payer pour toutes les dégradations d'un locataire sortant s'il néglige cette simple formalité</a> </h2> </article> </div> </section> </section><section class="hot-topic"><div id="titleForwardContents_2" class="bu_ccmeditor"><h2 class="section-title"><a href="https://droit-finances.commentcamarche.com/patrimoine/guide-patrimoine/">Patrimoine</a></h2></div> <section class="app_mod_forward_contents"> <div id="forwardContents_2"> <article class="hot-topic_hero"> <picture> <source media="(min-width: 768px)" srcset="https://img-19.commentcamarche.com/cmk_xj8OtT4DVrDaiGeoNnn1W0E=/300x200/smart/48addcf8086740968bcc1b64df86b961/ccmcms-droit-finances/32603902.jpg"> <source media="(min-width: 480px)" srcset="https://img-19.commentcamarche.com/AE3tTiJQeZXi04IbwoLowr2_d7o=/501x334/smart/48addcf8086740968bcc1b64df86b961/ccmcms-droit-finances/32603902.jpg"> <img class="hero_image" src="https://img-19.commentcamarche.com/TsRDhUrUTWLesQDVBS6-Hum3v54=/460x307/smart/48addcf8086740968bcc1b64df86b961/ccmcms-droit-finances/32603902.jpg" alt="" loading="lazy"> </picture> <h2 class="hot-topic_title"> <a href="https://droit-finances.commentcamarche.com/vie-pratique/actualite-juridique-et-financiere/4979-notaire-milliers-euros-b/">Succession : un héritier peut économiser des milliers d'euros si son notaire s'abstient d'accomplir cet acte</a> </h2> </article> </div> </section> </section><section class="hot-topic"><div id="titleForwardContents_3" class="bu_ccmeditor"><h2 class="section-title"><a href="https://droit-finances.commentcamarche.com/impots/guide-impots/">Impôts</a></h2></div> <section class="app_mod_forward_contents"> <div id="forwardContents_3"> <article class="hot-topic_hero"> <picture> <source media="(min-width: 768px)" srcset="https://img-19.commentcamarche.com/W4EUf3xMT2Kv0_fImTXB1uA3qPo=/300x200/smart/1f3c67e69bb943958f3f8797e7e01cb7/ccmcms-droit-finances/30453243.jpg"> <source media="(min-width: 480px)" srcset="https://img-19.commentcamarche.com/CtntX5NNKuApUrTfXrUHEbSGZeg=/501x334/smart/1f3c67e69bb943958f3f8797e7e01cb7/ccmcms-droit-finances/30453243.jpg"> <img class="hero_image" src="https://img-19.commentcamarche.com/9Ogdg_CkVGJqf4u1TlBiGH84XGc=/460x307/smart/1f3c67e69bb943958f3f8797e7e01cb7/ccmcms-droit-finances/30453243.jpg" alt="" loading="lazy"> </picture> <h2 class="hot-topic_title"> <a href="https://droit-finances.commentcamarche.com/impots/guide-impots/2519-reclamation-et-taxe-fonciere-comment-contester/">Comment contester sa taxe foncière</a> </h2> </article> </div> </section> </section><section class="hot-topic"><div id="titleForwardContents_4" class="bu_ccmeditor"><h2 class="section-title"><a href="https://droit-finances.commentcamarche.com/famille/guide-famille/">Famille</a></h2></div> <section class="app_mod_forward_contents"> <div id="forwardContents_4"> <article class="hot-topic_hero"> <picture> <source media="(min-width: 768px)" srcset="https://img-19.commentcamarche.com/9tmjZvuykmQPhnMj0_D2LluSG1A=/300x200/smart/9949576303c040e6ab49bf37fa3297ba/ccmcms-droit-finances/25010671.jpg"> <source media="(min-width: 480px)" srcset="https://img-19.commentcamarche.com/5fRZWiBtVPY3ch0qM-MCo5Zj61M=/501x334/smart/9949576303c040e6ab49bf37fa3297ba/ccmcms-droit-finances/25010671.jpg"> <img class="hero_image" src="https://img-19.commentcamarche.com/mWszHMYIwxsEQPbkxmGAL_IX53w=/460x307/smart/9949576303c040e6ab49bf37fa3297ba/ccmcms-droit-finances/25010671.jpg" alt="" loading="lazy"> </picture> <h2 class="hot-topic_title"> <a href="https://droit-finances.commentcamarche.com/famille/guide-famille/1097-indexation-d-une-pension-alimentaire-indices/">Les derniers indices publiés pour revaloriser une pension alimentaire</a> </h2> </article> </div> </section> </section><section class="hot-topic hot-topic--links"><div id="titleForwardContents_5" class="bu_ccmeditor"><h2 class="section-title">Modèles et formulaires</h2></div> <section class="app_mod_forward_contents"> <div id="forwardContents_5" class="bu_ccmeditor"><ul> <li><a href="https://droit-finances.commentcamarche.com/immobilier/guide-immobilier/4673-contrat-de-location-modele-de-pdf-simple-et-gratuit/">Modèle de contrat de location</a></li> <li><a href="https://droit-finances.commentcamarche.com/impots/guide-impots/4595-formulaire-2044-version-telecharger-le-cerfa-en-pdf/">Formulaire 2044</a></li> <li><a href="https://droit-finances.commentcamarche.com/vie-pratique/guide-vie-pratique/4425-cerfa-15776-certificat-de-cession-a-imprimer-pdf/">Certificat de cession de véhicule</a></li> <li><a href="https://droit-finances.commentcamarche.com/vie-pratique/guide-vie-pratique/2815-attestation-sur-l-honneur-modele-de-lettre/">Attestation sur l'honneur</a></li> <li><a href="https://droit-finances.commentcamarche.com/patrimoine/guide-patrimoine/1153-reconnaissance-de-dette-modele-de-lettre/">Reconnaissance de dette</a></li> <li><a href="https://droit-finances.commentcamarche.com/vie-pratique/guide-vie-pratique/2907-declaration-de-sinistre-a-l-assurance-modele-de-lettre/">Déclaration de sinistre</a></li> <li><a href="https://droit-finances.commentcamarche.com/salaries/guide-salaries/4187-lettre-de-candidature-exemple-de-lettre-gratuit/">Lettre de motivation</a></li> <li><a href="https://droit-finances.commentcamarche.com/immobilier/guide-immobilier/4315-tapage-nocturne-modele-de-lettre-de-plainte/">Plainte pour tapage nocturne</a></li> </ul> </div> </section> </section><section class="hot-topic"><div id="titleForwardContents_6" class="bu_ccmeditor"><h2 class="section-title"><a href="https://droit-finances.commentcamarche.com/impots/guide-impots/droits-de-donation-succession/">Donations et successions</a></h2></div> <section class="app_mod_forward_contents"> <div id="forwardContents_6"> <article class="hot-topic_hero"> <picture> <source media="(min-width: 768px)" srcset="https://img-19.commentcamarche.com/NfWTlXAVRTGf9VE133VyXYOaNyY=/300x200/smart/10e19851bbb64ae39f8e94d892ca3fdc/ccmcms-droit-finances/23758877.jpg"> <source media="(min-width: 480px)" srcset="https://img-19.commentcamarche.com/Pjm6vqegKjSDMw9gJr5dUVX-1Cc=/501x334/smart/10e19851bbb64ae39f8e94d892ca3fdc/ccmcms-droit-finances/23758877.jpg"> <img class="hero_image" src="https://img-19.commentcamarche.com/7IJ3gdq0y_t6NU3HBhB6QQP3PdM=/460x307/smart/10e19851bbb64ae39f8e94d892ca3fdc/ccmcms-droit-finances/23758877.jpg" alt="" loading="lazy"> </picture> <h2 class="hot-topic_title"> <a href="https://droit-finances.commentcamarche.com/impots/guide-impots/2731-les-abattements-sur-les-donations-et-successions/">Les abattements 2025 sur les donations et successions</a> </h2> </article> </div> </section> </section><section class="hot-topic"><div id="titleForwardContents_7" class="bu_ccmeditor"><h2 class="section-title"><a href="https://droit-finances.commentcamarche.com/patrimoine/guide-patrimoine/placements/epargne-et-assurance-vie/">Assurance-vie</a></h2></div> <section class="app_mod_forward_contents"> <div id="forwardContents_7"> <article class="hot-topic_hero"> <picture> <source media="(min-width: 768px)" srcset="https://img-19.commentcamarche.com/SEHg0lImJgn_uY_0N6kj5wTvPyA=/300x200/smart/dd72bc6d37a64975a94570b22f7464d3/ccmcms-droit-finances/32602799.jpg"> <source media="(min-width: 480px)" srcset="https://img-19.commentcamarche.com/CTdPtwlTG0LBFDNb-5zioIn4k_I=/501x334/smart/dd72bc6d37a64975a94570b22f7464d3/ccmcms-droit-finances/32602799.jpg"> <img class="hero_image" src="https://img-19.commentcamarche.com/3VSrBUhRBvhj_eBdHeRr431OWzI=/460x307/smart/dd72bc6d37a64975a94570b22f7464d3/ccmcms-droit-finances/32602799.jpg" alt="" loading="lazy"> </picture> <h2 class="hot-topic_title"> <a href="https://droit-finances.commentcamarche.com/patrimoine/guide-patrimoine/783-la-fiscalite-des-contrats-d-assurance-vie-assiette-taxation/">Tout sur la fiscalité des contrats d'assurance-vie</a> </h2> </article> </div> </section> </section><section class="hot-topic hot-topic--key-figures"><div id="titleForwardContents_8" class="bu_ccmeditor"><h2 class="section-title">Chiffres clés 2025</h2></div> <figure> <img src="https://astatic.ccmbg.com/ccmcms_droit-finances/dist/public/public-assets/img/chiffres-cles.jpg" alt="Chiffres cles" loading="lazy"> </figure> <section class="app_mod_forward_contents"> <div id="forwardContents_8" class="bu_ccmeditor"><ul> <li><a href="https://droit-finances.commentcamarche.com/vie-pratique/guide-vie-pratique/2951-rsa-montant-et-simulation-du-rsa/">RSA : 635,70 €</a></li> <li><a href="https://droit-finances.commentcamarche.com/patrimoine/guide-patrimoine/761-livret-a-plafond-taux-interet/">Taux du livret A : 2,4 %</a></li> <li><a href="https://droit-finances.commentcamarche.com/entreprise/guide-entreprise/2267-smic-montant-du-smic-net-et-brut-mensuel-et-horaire/">Montant du SMIC : 1 801,80 €</a></li> <li><a href="https://droit-finances.commentcamarche.com/entreprise/guide-entreprise/2241-plafonds-de-securite-sociale-montants/">Plafond Sécu Mensuel : 3 925 €</a></li> <li><a href="https://droit-finances.commentcamarche.com/salaries/guide-salaries/1757-gratification-de-stage-indemnite-minimale/">Indemnité de stage : 4,35 € de l'heure</a></li> </ul> </div> </section> </section><section class="hot-topic"><div id="titleForwardContents_9" class="bu_ccmeditor"><h2 class="section-title"><a href="https://droit-finances.commentcamarche.com/justice/guide-justice/">Justice</a></h2></div> <section class="app_mod_forward_contents"> <div id="forwardContents_9"> <article class="hot-topic_hero"> <picture> <source media="(min-width: 768px)" srcset="https://img-19.commentcamarche.com/Iw2FvqYbYO_lTBizvBcBUKCYIwA=/300x200/smart/fcebd57c72f04b58884dbd6e245607f8/ccmcms-droit-finances/21394674.jpeg"> <source media="(min-width: 480px)" srcset="https://img-19.commentcamarche.com/HmeBKB4W0uqI6fuVag4Q2AJoLr4=/501x334/smart/fcebd57c72f04b58884dbd6e245607f8/ccmcms-droit-finances/21394674.jpeg"> <img class="hero_image" src="https://img-19.commentcamarche.com/aJrQdrrjG9m4Y8SL7Hn5KMDGxTo=/460x307/smart/fcebd57c72f04b58884dbd6e245607f8/ccmcms-droit-finances/21394674.jpeg" alt="" loading="lazy"> </picture> <h2 class="hot-topic_title"> <a href="https://droit-finances.commentcamarche.com/justice/guide-justice/2435-prud-hommes-comment-saisir-les-prud-hommes/">Comment saisir les prud'hommes</a> </h2> </article> </div> </section> </section><section class="hot-topic"><div id="titleForwardContents_10" class="bu_ccmeditor"><h2 class="section-title"><a href="https://droit-finances.commentcamarche.com/immobilier/guide-immobilier/pret-immobilier/">Crédit immobilier</a></h2></div> <section class="app_mod_forward_contents"> <div id="forwardContents_10"> <article class="hot-topic_hero"> <picture> <source media="(min-width: 768px)" srcset="https://img-19.commentcamarche.com/2jmtTGh1HLpkzgZurdsjdDrTYJ4=/300x200/smart/a0ab849551354e3c92574ab6c4478904/ccmcms-droit-finances/21394701.jpg"> <source media="(min-width: 480px)" srcset="https://img-19.commentcamarche.com/5c_lTAjUMbeeyOluo8wn5Nm7Dkc=/501x334/smart/a0ab849551354e3c92574ab6c4478904/ccmcms-droit-finances/21394701.jpg"> <img class="hero_image" src="https://img-19.commentcamarche.com/YRmvisLH6iV536GHbvmxXdfNtos=/460x307/smart/a0ab849551354e3c92574ab6c4478904/ccmcms-droit-finances/21394701.jpg" alt="" loading="lazy"> </picture> <h2 class="hot-topic_title"> <a href="https://droit-finances.commentcamarche.com/immobilier/guide-immobilier/215-pret-immobilier-bien-negocier-au-meilleur-taux/">Bien négocier son prêt immobilier</a> </h2> </article> </div> </section> </section></div> <section class="en-continu"> <div id="titleBlockRiver" class="bu_ccmeditor"><h2 class="section-title">A la une</h2></div> <ul> <li> <a href="https://droit-finances.commentcamarche.com/vie-pratique/actualite-juridique-et-financiere/5479-meilleur-placement/"> <figure> <picture> <source media="(min-width: 768px)" srcset="https://img-19.commentcamarche.com/SxQQ_FFBImnkX8FdpW_Ea-u0q7s=/250x200/smart/d50e92d108f74b95b8dbcfabf08b2b3a/ccmcms-droit-finances/32603904.jpg"> <source media="(max-width: 767px)" srcset="https://img-19.commentcamarche.com/58HE-jCTmVgYiGwxvoEwOEnx-q4=/95x95/smart/d50e92d108f74b95b8dbcfabf08b2b3a/ccmcms-droit-finances/32603904.jpg"> <img src="https://img-19.commentcamarche.com/58HE-jCTmVgYiGwxvoEwOEnx-q4=/95x95/smart/d50e92d108f74b95b8dbcfabf08b2b3a/ccmcms-droit-finances/32603904.jpg" alt=""> </picture> <figcaption> <h3>Banque : avez-vous droit au meilleur placement de 2025 ? Voici les nouveaux revenus mensuels à ne pas dépasser</h3> <p>De nouveaux plafonds de revenus vont entrer en vigueur pour avoir accès à ce livret d'épargne à un taux bonifié. Voici qui y aura droit désormais.</p> </figcaption> </figure> </a> </li> <li> <a href="https://droit-finances.commentcamarche.com/vie-pratique/actualite-juridique-et-financiere/5011-proprietaire-neglige-degradations/"> <figure> <picture> <source media="(min-width: 768px)" srcset="https://img-19.commentcamarche.com/N50G2qp60XcCOPtBGIsEnWSwy8c=/250x200/smart/54505f0e12804390b869b69aea0a7c40/ccmcms-droit-finances/32603903.jpg"> <source media="(max-width: 767px)" srcset="https://img-19.commentcamarche.com/_c1YBnVZFo48PBn5UpmC0fuZb3Y=/95x95/smart/54505f0e12804390b869b69aea0a7c40/ccmcms-droit-finances/32603903.jpg"> <img src="https://img-19.commentcamarche.com/_c1YBnVZFo48PBn5UpmC0fuZb3Y=/95x95/smart/54505f0e12804390b869b69aea0a7c40/ccmcms-droit-finances/32603903.jpg" alt=""> </picture> <figcaption> <h3>Selon la justice, le propriétaire doit payer pour toutes les dégradations d'un locataire sortant s'il néglige cette simple formalité</h3> <p>Selon un arrêt de la Cour de Cassation, c'est au bailleur de payer les frais de remise en l'état du logement s'il oublie une formalité importante au moment du départ du locataire.</p> </figcaption> </figure> </a> </li> <li> <a href="https://droit-finances.commentcamarche.com/entreprise/guide-entreprise/4569-formulaire-3666-telecharger-le-pdf/"> <figure> <picture> <source media="(min-width: 768px)" srcset="https://img-19.commentcamarche.com/HU62DRRpb356G5aMmfqJkkwJ064=/250x200/smart/44146ce0a8e34aab9f966149eec15437/ccmcms-droit-finances/32602541.jpg"> <source media="(max-width: 767px)" srcset="https://img-19.commentcamarche.com/XMFBLubjlALsemVxbiLApd_G4tc=/95x95/smart/44146ce0a8e34aab9f966149eec15437/ccmcms-droit-finances/32602541.jpg"> <img src="https://img-19.commentcamarche.com/XMFBLubjlALsemVxbiLApd_G4tc=/95x95/smart/44146ce0a8e34aab9f966149eec15437/ccmcms-droit-finances/32602541.jpg" alt=""> </picture> <figcaption> <h3>Formulaire 3666 : télécharger le PDF 2025</h3> <p>Le formulaire 3666 en vigueur est disponible ici en téléchargement sous la forme d'un fichier PDF.</p> </figcaption> </figure> </a> </li> <li> <a href="https://droit-finances.commentcamarche.com/entreprise/guide-entreprise/4763-cerfa-11135-04-formulaire-d-attestation-de-salaire/"> <figure> <picture> <source media="(min-width: 768px)" srcset="https://img-19.commentcamarche.com/YzQjZc1Ht2g1vGkrCCUNCj4CvyI=/250x200/smart/b38a9035a09b4e4698021ae53c08c657/ccmcms-droit-finances/32602690.jpg"> <source media="(max-width: 767px)" srcset="https://img-19.commentcamarche.com/76ZkRa_Loh087IqMbpgVp3thik0=/95x95/smart/b38a9035a09b4e4698021ae53c08c657/ccmcms-droit-finances/32602690.jpg"> <img src="https://img-19.commentcamarche.com/76ZkRa_Loh087IqMbpgVp3thik0=/95x95/smart/b38a9035a09b4e4698021ae53c08c657/ccmcms-droit-finances/32602690.jpg" alt=""> </picture> <figcaption> <h3>Cerfa 11135*04 : formulaire d'attestation de salaire 2025</h3> <p>Le formulaire d'attestation de salaire que l'employeur doit adresser à l'assurance maladie est le cerfa 11135 disponible en téléchargement ici sous la forme d'un PDF.</p> </figcaption> </figure> </a> </li> <li> <a href="https://droit-finances.commentcamarche.com/entreprise/guide-entreprise/4567-formulaire-2035-telecharger-le-cerfa-en-pdf/"> <figure> <picture> <source media="(min-width: 768px)" srcset="https://img-19.commentcamarche.com/iFoC-H0Yi8V3OPUg0GBNukLdgRs=/250x200/smart/6e765e3105584e2cae771b35bb69bbc7/ccmcms-droit-finances/32602540.jpg"> <source media="(max-width: 767px)" srcset="https://img-19.commentcamarche.com/ttd89u6M6X9IGodkC05A9ySjGbg=/95x95/smart/6e765e3105584e2cae771b35bb69bbc7/ccmcms-droit-finances/32602540.jpg"> <img src="https://img-19.commentcamarche.com/ttd89u6M6X9IGodkC05A9ySjGbg=/95x95/smart/6e765e3105584e2cae771b35bb69bbc7/ccmcms-droit-finances/32602540.jpg" alt=""> </picture> <figcaption> <h3>Formulaire 2035 : télécharger le cerfa en PDF version 2025</h3> <p>Le formulaire 2035 est disponible ici en téléchargement dans sa version à jour en 2025.</p> </figcaption> </figure> </a> </li> <li> <a href="https://droit-finances.commentcamarche.com/entreprise/guide-entreprise/4745-liasse-fiscale-telecharger-le-formulaire-pdf/"> <figure> <picture> <source media="(min-width: 768px)" srcset="https://img-19.commentcamarche.com/L0qc9MaKATHooTaMYfyw3Fpd4hY=/250x200/smart/1623870e9b644ef7ae0cba1dd2bd3c0d/ccmcms-droit-finances/32602674.jpg"> <source media="(max-width: 767px)" srcset="https://img-19.commentcamarche.com/vWb-4CcUiLtGse8s5MUAyXHExi0=/95x95/smart/1623870e9b644ef7ae0cba1dd2bd3c0d/ccmcms-droit-finances/32602674.jpg"> <img src="https://img-19.commentcamarche.com/vWb-4CcUiLtGse8s5MUAyXHExi0=/95x95/smart/1623870e9b644ef7ae0cba1dd2bd3c0d/ccmcms-droit-finances/32602674.jpg" alt=""> </picture> <figcaption> <h3>Liasse fiscale 2025 : télécharger le formulaire 2050 (PDF)</h3> <p>Voici le formulaire de liasse fiscale à jour pour 2025 et téléchargeable sous la forme d'un fichier PDF de 19 pages.</p> </figcaption> </figure> </a> </li> <li> <a href="https://droit-finances.commentcamarche.com/entreprise/guide-entreprise/4703-formulaire-ca3-telecharger-le-cerfa-de-tva-pdf/"> <figure> <picture> <source media="(min-width: 768px)" srcset="https://img-19.commentcamarche.com/oQx_pYpG_9o7Dzyp-gqfDtByGfs=/250x200/smart/c6e130a28f2d4246bec218dc9f582ea4/ccmcms-droit-finances/32602648.jpg"> <source media="(max-width: 767px)" srcset="https://img-19.commentcamarche.com/kUfDQhUGalb0cGfMjKE_fEbi3Xs=/95x95/smart/c6e130a28f2d4246bec218dc9f582ea4/ccmcms-droit-finances/32602648.jpg"> <img src="https://img-19.commentcamarche.com/kUfDQhUGalb0cGfMjKE_fEbi3Xs=/95x95/smart/c6e130a28f2d4246bec218dc9f582ea4/ccmcms-droit-finances/32602648.jpg" alt=""> </picture> <figcaption> <h3>Formulaire CA3 : télécharger le cerfa de TVA 2025 (PDF)</h3> <p>Le formulaire 3310-CA3 pour déclarer la TVA au régime du réel normal - mini réel est téléchargeable ici dans sa version en vigueur en 2025.</p> </figcaption> </figure> </a> </li> <li> <a href="https://droit-finances.commentcamarche.com/entreprise/guide-entreprise/4705-formulaire-ca12-telecharger-une-declaration-de-tva/"> <figure> <picture> <source media="(min-width: 768px)" srcset="https://img-19.commentcamarche.com/quU29krVjo4LWgE_nas-P3r4K-E=/250x200/smart/0938c53c419543ca866114d8b5990a0b/ccmcms-droit-finances/32602651.jpg"> <source media="(max-width: 767px)" srcset="https://img-19.commentcamarche.com/s3bXK8vTb658WNvf6xMi_3B-Dkw=/95x95/smart/0938c53c419543ca866114d8b5990a0b/ccmcms-droit-finances/32602651.jpg"> <img src="https://img-19.commentcamarche.com/s3bXK8vTb658WNvf6xMi_3B-Dkw=/95x95/smart/0938c53c419543ca866114d8b5990a0b/ccmcms-droit-finances/32602651.jpg" alt=""> </picture> <figcaption> <h3>Formulaire CA12 : télécharger une déclaration de TVA 2025</h3> <p>Vous pouvez télécharger ici le formulaire CA12 de déclaration de TVA dans sa version en vigueur en 2025.</p> </figcaption> </figure> </a> </li> <li> <a href="https://droit-finances.commentcamarche.com/entreprise/guide-entreprise/4755-formulaire-m2-cerfa-a-imprimer-pdf/"> <figure> <picture> <source media="(min-width: 768px)" srcset="https://img-19.commentcamarche.com/naamzlTm_9azZSw4HLuWRG3p3Y0=/250x200/smart/2d67dcd4f39f4146afeced14345ab76e/ccmcms-droit-finances/32602684.jpg"> <source media="(max-width: 767px)" srcset="https://img-19.commentcamarche.com/_YmEKibqH_0AKFx_4AXeuIPSH5Y=/95x95/smart/2d67dcd4f39f4146afeced14345ab76e/ccmcms-droit-finances/32602684.jpg"> <img src="https://img-19.commentcamarche.com/_YmEKibqH_0AKFx_4AXeuIPSH5Y=/95x95/smart/2d67dcd4f39f4146afeced14345ab76e/ccmcms-droit-finances/32602684.jpg" alt=""> </picture> <figcaption> <h3>Formulaire M2 : cerfa de 2025 à imprimer (PDF)</h3> <p>Vous pouvez télécharger ici le formulaire M2 qui permet de déclarer une modification dans votre entreprise.</p> </figcaption> </figure> </a> </li> <li> <a href="https://droit-finances.commentcamarche.com/entreprise/guide-entreprise/4587-cerfa-15186-formulaire-d-autorisation-de-travail/"> <figure> <picture> <source media="(min-width: 768px)" srcset="https://img-19.commentcamarche.com/OGmb9VsrqCqaQBUPVYi88TJPscY=/250x200/smart/6c2079ceb5984db5a76c66ef99b2f567/ccmcms-droit-finances/32602559.jpg"> <source media="(max-width: 767px)" srcset="https://img-19.commentcamarche.com/xjT7K5WvE1Q7K7k42KktVk3ZJEc=/95x95/smart/6c2079ceb5984db5a76c66ef99b2f567/ccmcms-droit-finances/32602559.jpg"> <img src="https://img-19.commentcamarche.com/xjT7K5WvE1Q7K7k42KktVk3ZJEc=/95x95/smart/6c2079ceb5984db5a76c66ef99b2f567/ccmcms-droit-finances/32602559.jpg" alt=""> </picture> <figcaption> <h3>Cerfa 15186 : formulaire d'autorisation de travail 2025</h3> <p>Le cerfa d'autorisation de travail est disponible en téléchargement ici dans sa version PDF en vigueur en 2025.</p> </figcaption> </figure> </a> </li> <li> <a href="https://droit-finances.commentcamarche.com/immobilier/guide-immobilier/2265-taux-des-credits-immobiliers/"> <figure> <picture> <source media="(min-width: 768px)" srcset="https://img-19.commentcamarche.com/hyiqoTRuFKLiaph1gluN9q_-fSs=/250x200/smart/30feda651c7f42e5b711862b5d6b8021/ccmcms-droit-finances/29385113.jpg"> <source media="(max-width: 767px)" srcset="https://img-19.commentcamarche.com/zuyCMkrq83MVVJ6BYsLb0YJUeEQ=/95x95/smart/30feda651c7f42e5b711862b5d6b8021/ccmcms-droit-finances/29385113.jpg"> <img src="https://img-19.commentcamarche.com/zuyCMkrq83MVVJ6BYsLb0YJUeEQ=/95x95/smart/30feda651c7f42e5b711862b5d6b8021/ccmcms-droit-finances/29385113.jpg" alt=""> </picture> <figcaption> <h3>Taux du crédit immobilier en 2025 : taux d'emprunt actuels</h3> <p>Les taux des crédits immobiliers ont commencé à baisser. Voici les taux d'emprunt appliqués par les banques actuellement.</p> </figcaption> </figure> </a> </li> <li> <a href="https://droit-finances.commentcamarche.com/impots/guide-impots/3217-plafonds-scellier-loyer-et-ressources/"> <figure> <picture> <source media="(min-width: 768px)" srcset="https://img-19.commentcamarche.com/IezYRlsJoUBW1VsYSuVsxYb2tOg=/250x200/smart/1e3f31b200114649b7870ffbd5e2da53/ccmcms-droit-finances/32601057.jpg"> <source media="(max-width: 767px)" srcset="https://img-19.commentcamarche.com/0-AsmUuEXO1dnqmbYGYUt-THYv0=/95x95/smart/1e3f31b200114649b7870ffbd5e2da53/ccmcms-droit-finances/32601057.jpg"> <img src="https://img-19.commentcamarche.com/0-AsmUuEXO1dnqmbYGYUt-THYv0=/95x95/smart/1e3f31b200114649b7870ffbd5e2da53/ccmcms-droit-finances/32601057.jpg" alt=""> </picture> <figcaption> <h3>Plafonds Scellier : loyer et ressources</h3> <p>La réduction d'impôt Scellier est soumise à des conditions de plafonds de loyers et de ressources du locataire. Voici les plafonds applicables.</p> </figcaption> </figure> </a> </li> </ul> <footer> <a class="button en-continu_link" href="/list"> <svg width="14" height="12" xmlns="http://www.w3.org/2000/svg" viewBox="0 0 448 512"><path fill="currentColor" d="M216 36l-7 8c-4 4-4 12 0 17l179 178H12c-7 0-12 5-12 12v10c0 7 5 12 12 12h376L209 451c-4 5-4 13 0 17l7 8c5 4 13 4 17 0l211-212c5-4 5-12 0-16L233 36c-4-4-12-4-17 0z"/></svg>Voir plus d'articles </a> </footer> </section> <div class="layout_encyclo"><section class="home-encyclo"><div id="titleBlockGuideDroitsEtFinances" class="bu_ccmeditor"><h2 class="section-title">Guide de vos droits et de vos finances</h2></div><div id="home-guide-droits-finances-items"><ul class="encyclo-items"> <li> <picture> <img alt="" loading="lazy" src="https://img-19.commentcamarche.com/6iOBc0Z9RaDqZF1IhnfEI4acynA=/80x/smart/135eb0d5a2784e3f8384fdd530cb8442/ccmcms-droit-finances/21579066.png"> </picture> <h2 class="item-title"><a href="https://droit-finances.commentcamarche.com/immobilier/guide-immobilier/">Immobilier</a></h2> <ul class="item-links"> <li><a href="https://droit-finances.commentcamarche.com/immobilier/guide-immobilier/achat-vente/">Acheter un logement</a></li> <li><a href="https://droit-finances.commentcamarche.com/immobilier/guide-immobilier/copropriete/">Droit de la copropriété</a></li> <li><a href="https://droit-finances.commentcamarche.com/immobilier/guide-immobilier/pret-immobilier/">Financement immobilier</a></li> <li><a href="https://droit-finances.commentcamarche.com/immobilier/guide-immobilier/fiscalite-immobiliere/">Fiscalité immobilière</a></li> <li><a href="https://droit-finances.commentcamarche.com/immobilier/guide-immobilier/location/">Location</a></li> <li><a href="https://droit-finances.commentcamarche.com/immobilier/guide-immobilier/voisinage/">Voisinage</a></li> <li><a href="https://droit-finances.commentcamarche.com/immobilier/guide-immobilier/travaux-construction/">Travaux-Construction</a></li> <li><a href="https://droit-finances.commentcamarche.com/immobilier/guide-immobilier/usufruit-indivision/">Usufruit et indivision</a></li> </ul> </li> <li> <picture> <img alt="" loading="lazy" src="https://img-19.commentcamarche.com/uGQV9BHyPt3cJTQqEVsh_TTdSH0=/80x/smart/c7d069dadb6e422db23204cc90b53236/ccmcms-droit-finances/21579067.png"> </picture> <h2 class="item-title"><a href="https://droit-finances.commentcamarche.com/impots/guide-impots/">Impôts</a></h2> <ul class="item-links"> <li><a href="https://droit-finances.commentcamarche.com/impots/guide-impots/declaration-bareme/">Déclaration-barème</a></li> <li><a href="https://droit-finances.commentcamarche.com/impots/guide-impots/controle-contentieux/">Contrôle et contentieux</a></li> <li><a href="https://droit-finances.commentcamarche.com/impots/guide-impots/csg-et-prelevements-sociaux/">CSG et prélèvement sociaux</a></li> <li><a href="https://droit-finances.commentcamarche.com/impots/guide-impots/imposition-du-patrimoine/impot-sur-la-fortune/">Impôt sur la fortune</a></li> <li><a href="https://droit-finances.commentcamarche.com/impots/guide-impots/droits-de-donation-succession/">Droits de donation-succession</a></li> <li><a href="https://droit-finances.commentcamarche.com/impots/guide-impots/impots-locaux/">Impôt locaux</a></li> <li><a href="https://droit-finances.commentcamarche.com/impots/guide-impots/paiement/">Paiement</a></li> <li><a href="https://droit-finances.commentcamarche.com/impots/guide-impots/imposition-du-patrimoine/plus-values-et-revenus/">Plus-values</a></li> <li><a href="https://droit-finances.commentcamarche.com/impots/guide-impots/reductions-d-impot/">Réductions d'impôt</a></li> <li><a href="https://droit-finances.commentcamarche.com/impots/guide-impots/salaires/">Salaires</a></li> </ul> </li> <li> <picture> <img alt="" loading="lazy" src="https://img-19.commentcamarche.com/2ZVOmaccb6nv1GXOF9Pc-sMmSJw=/80x/smart/97675dfe01fe48798e3cae7df4454f17/ccmcms-droit-finances/21579043.png"> </picture> <h2 class="item-title"><a href="https://droit-finances.commentcamarche.com/entreprise/guide-entreprise/">Entreprise</a></h2> <ul class="item-links"> <li><a href="https://droit-finances.commentcamarche.com/entreprise/guide-entreprise/droit-et-bail-commercial/">Droit et bail commercial</a></li> <li><a href="https://droit-finances.commentcamarche.com/entreprise/guide-entreprise/droit-et-creation-d-entreprise/">Droit et création d'entreprise</a></li> <li><a href="https://droit-finances.commentcamarche.com/entreprise/guide-entreprise/formalites/">Formalités de sociétés</a></li> <li><a href="https://droit-finances.commentcamarche.com/entreprise/guide-entreprise/questions-juridiques-et-sociales/">Juridique et social</a></li> <li><a href="https://droit-finances.commentcamarche.com/entreprise/guide-entreprise/micro-et-auto-entrepreneur/">Micro et auto-entrepreneur</a></li> <li><a href="https://droit-finances.commentcamarche.com/entreprise/guide-entreprise/formalites/droit-et-procedures-collectives/">Procédures collectives</a></li> <li><a href="https://droit-finances.commentcamarche.com/entreprise/guide-entreprise/representation/">Représentation du personnel</a></li> </ul> </li> <li> <picture> <img alt="" loading="lazy" src="https://img-19.commentcamarche.com/O71RjTmOOxyZXeyRQYUSim4vpcs=/80x/smart/0cfe9fa1a9d34e39a5fdbdad30c544dd/ccmcms-droit-finances/21579068.png"> </picture> <h2 class="item-title"><a href="https://droit-finances.commentcamarche.com/justice/guide-justice/">Justice</a></h2> <ul class="item-links"> <li><a href="https://droit-finances.commentcamarche.com/justice/guide-justice/droit-et-saisie/">Droit et saisie</a></li> <li><a href="https://droit-finances.commentcamarche.com/justice/guide-justice/infractions/">Infractions et sanctions</a></li> <li><a href="https://droit-finances.commentcamarche.com/justice/guide-justice/procedures/">Procédures</a></li> <li><a href="https://droit-finances.commentcamarche.com/justice/guide-justice/tribunaux/">Tribunaux</a></li> </ul> </li> <li> <picture> <img alt="" loading="lazy" src="https://img-19.commentcamarche.com/PeUP4TGYGpWwF1zyT9h-2FkkocM=/80x/smart/72881476aae846eab62912a107e03421/ccmcms-droit-finances/21579071.png"> </picture> <h2 class="item-title"><a href="https://droit-finances.commentcamarche.com/vie-pratique/guide-vie-pratique/">Vie pratique</a></h2> <ul class="item-links"> <li><a href="https://droit-finances.commentcamarche.com/vie-pratique/guide-vie-pratique/aides-sociales-pratique/">Aides sociales</a></li> <li><a href="https://droit-finances.commentcamarche.com/vie-pratique/guide-vie-pratique/associations/">Associations</a></li> <li><a href="https://droit-finances.commentcamarche.com/vie-pratique/guide-vie-pratique/assurance/">Assurances</a></li> <li><a href="https://droit-finances.commentcamarche.com/vie-pratique/guide-vie-pratique/automobile/">Automobile</a></li> <li><a href="https://droit-finances.commentcamarche.com/vie-pratique/guide-vie-pratique/consommation/">Consommation</a></li> <li><a href="https://droit-finances.commentcamarche.com/vie-pratique/guide-vie-pratique/sante/">Santé</a></li> <li><a href="https://droit-finances.commentcamarche.com/vie-pratique/guide-vie-pratique/voyage-vacances/">Voyage et vacances</a></li> </ul> </li> <li> <picture> <img alt="" loading="lazy" src="https://img-19.commentcamarche.com/Xr8_z1FgEWg3jabj0cIRyizG6rI=/80x/smart/cb2d8899db0647919fe3ee2548c38311/ccmcms-droit-finances/21579070.png"> </picture> <h2 class="item-title"><a href="https://droit-finances.commentcamarche.com/salaries/guide-salaries/"> Salariés</a></h2> <ul class="item-links"> <li><a href="https://droit-finances.commentcamarche.com/salaries/guide-salaries/droit-et-chomage/">Droit et chômage</a></li> <li><a href="https://droit-finances.commentcamarche.com/salaries/guide-salaries/contrat-de-travail/">Contrat de travail</a></li> <li><a href="https://droit-finances.commentcamarche.com/salaries/guide-salaries/formation/">Formation</a></li> </ul> </li> <li> <picture> <img alt="" loading="lazy" src="https://img-19.commentcamarche.com/HZThXer9-E60VmD5W0Ye7Z5hc5Y=/80x/smart/341767ddc183460080e32911361d7d05/ccmcms-droit-finances/21579065.png"> </picture> <h2 class="item-title"><a href="https://droit-finances.commentcamarche.com/famille/guide-famille/">Famille</a></h2> <ul class="item-links"> <li><a href="https://droit-finances.commentcamarche.com/famille/guide-famille/jeunes-et-enfants/">Jeunes et enfants</a></li> <li><a href="https://droit-finances.commentcamarche.com/famille/guide-famille/seniors/">Seniors</a></li> <li><a href="https://droit-finances.commentcamarche.com/famille/guide-famille/couple/">Couple</a></li> </ul> </li> <li> <picture> <img alt="" loading="lazy" src="https://img-19.commentcamarche.com/keizAtD_SOjNmYIvSrHij7iooMQ=/80x/smart/d3c5260628554cad81173cc94fda7f74/ccmcms-droit-finances/21579069.png"> </picture> <h2 class="item-title"><a href="https://droit-finances.commentcamarche.com/patrimoine/guide-patrimoine/"> Patrimoine</a></h2> <ul class="item-links"> <li><a href="https://droit-finances.commentcamarche.com/patrimoine/guide-patrimoine/banque-credit/">Banque et crédit</a></li> <li><a href="https://droit-finances.commentcamarche.com/patrimoine/guide-patrimoine/placements/">Placements</a></li> <li><a href="https://droit-finances.commentcamarche.com/patrimoine/guide-patrimoine/pension-et-retraite/">Retraite</a></li> <li><a href="https://droit-finances.commentcamarche.com/patrimoine/guide-patrimoine/transmission/">Transmission</a></li> </ul> </li></ul></div></section></div><div id="home-after-guide-droits-finances-items" class="bu_ccmeditor"></div></div> </div> <aside class="layout_right"> <div class="sticky-wrapper" id="jSidebarSticky"> <div class="sticky-zone"> <div class="sticky-element"> <section class="nl-box nl-box--right-col"> <span class="nl-box__title"> <div class="app_mod_title"> Newsletter </div> </span> <img class="nl-box__ico" src="https://astatic.ccmbg.com/ccmcms_droit-finances/dist/public/public-assets/img/newsletter/picto-nl.svg" width="35" height="35" alt=""> <form method="post" action="//mailing.ccmbg.com/subscribe?ajx=1" id="frmSS7" class="nl-box__form jBindingGTM" data-position="ColRightForm"> <input type="hidden" id="list_148" name="lists[]" value="148"> <fieldset> <legend>Abonnement newsletters</legend> <input type="email" name="email" placeholder="Entrer son email pour s'abonner" autocomplete="email" required> <input type="submit" value="Ok"> <div class="jMailingRecaptcha"></div> <div class="rgpdNewsletter"> </div> </fieldset> </form> </section> <template id="template_rgpd"> <p>Les informations recueillies sont destinées à CCM Benchmark Group pour vous assurer l'envoi de votre newsletter."</p> <p>Elles seront également utilisées sous réserve des options souscrites, par CCM Benchmark Group à des fins de ciblage publicitaire et prospection commerciale au sein du Groupe Le Figaro, ainsi qu’avec nos partenaires commerciaux. De plus, lors de votre inscription sur ce formulaire, des données personnelles (dont votre adresse email sous forme hachée et pseudonymisée) peuvent être partagées avec nos partenaires Data à des fins de personnalisation de la publicité et des contenus qui vous sont proposés. Vous trouverez le détail de ces informations et pouvez vous y opposer <a href="https://www.ccmbenchmark.com/donnees-personnelles-partenaires-data?origin=droit-finances.commentcamarche.com" target="_blank">à tout moment</a>.</p> <p>Plus généralement, vous bénéficiez d'un droit d'accès et de rectification de vos données personnelles, ainsi que celui d'en demander l'effacement dans les limites prévues par la loi."</p> <p>Vous pouvez également à tout moment revoir vos options en matière de prospection commerciale et ciblage. En savoir plus sur notre <a target="_blank" href="https://www.ccmbenchmark.com/donnees-personnelles?origin=droit-finances.commentcamarche.com">politique de confidentialité</a> ou notre <a target="_blank" href="https://www.ccmbenchmark.com/donnees-personnelles-cookie?origin=ccm">politique Cookies</a>.</p> </template> <section> <div id="ctn_right"><div id="ba_right" class="ba "><script>OAS_AD('Right');</script></div></div> </section> </div> </div> <div class="sticky-zone"> <div class="sticky-element"> <section> <div id="titleInPractice" class="bu_ccmeditor"><h2 class="section-title"> Dossiers à la une</h2></div> <div id="in-practice"><ul class="encyclo-items"> <li> <picture> <img alt="" loading="lazy" src="https://img-19.commentcamarche.com/ulxn0Vk8-5lK2hv2aDDN4CDyBjk=/80x/smart/1ce664b6a6954f3e90677292c995d87d/ccmcms-droit-finances/21579222.jpg"> </picture> <h2 class="item-title"><a href="https://droit-finances.commentcamarche.com/vie-pratique/guide-vie-pratique/3903-modeles-de-lettres-juridiques-nos-exemples-gratuits/">Tous nos modèles de lettres</a></h2> <p><a href="https://droit-finances.commentcamarche.com/vie-pratique/guide-vie-pratique/3903-modeles-de-lettres-juridiques-nos-exemples-gratuits/">Litiges, demandes, réclamations : nos lettres types gratuites pour vos courriers.</a></p> </li> <li> <picture> <img alt="" loading="lazy" src="https://img-19.commentcamarche.com/4LhmP3yu27leFLhwmr6XfKasbLs=/80x/smart/bbc83e20afcd4028a0af9d4e50e43350/ccmcms-droit-finances/21579255.jpg"> </picture> <h2 class="item-title"><a href="https://droit-finances.commentcamarche.com/vie-pratique/guide-vie-pratique/4375-chiffres-et-indices/">Tous nos chiffres et indices</a></h2> <p><a href="https://droit-finances.commentcamarche.com/vie-pratique/guide-vie-pratique/4375-chiffres-et-indices/">Tous les derniers montants, indices et taux en vigueur en 2024.</a></p> </li></ul></div> </section> <section> <div id="ctn_position2"><div id="ba_position2" class="ba position2"><script>OAS_AD('Position2');</script></div></div> </section> </div> </div> <div class="sticky-zone"> <div class="sticky-element"> <section class="forum"> <div class="section-title"><span>En direct du forum</span></div> <ul class="timeline"> <li class="event" data-date="Il y a 2 minutes"> <a href="https://droit-finances.commentcamarche.com/forum/louer-un-logement-20" class="a-title-rubric"> <span>Forum Louer un logement</span> </a> par Manu <h3 class=""> <a href="https://droit-finances.commentcamarche.com/forum/affich-9205554-attribution-logement-sous-conditions">Attribution logement sous conditions</a> </h3> </li> <li class="event" data-date="Il y a 10 minutes"> <a href="https://droit-finances.commentcamarche.com/forum/formalites-et-papiers-18" class="a-title-rubric"> <span>Forum Formalités et papiers</span> </a> par greene69 <h3 class=""> <a href="https://droit-finances.commentcamarche.com/forum/affich-9205553-prenom-different-sur-ma-carte-identite-et-sur-mes-documents">prénom différent sur ma carte identité et sur mes documents</a> </h3> </li> <li class="event" data-date="Il y a 12 minutes"> <a href="https://droit-finances.commentcamarche.com/forum/copropriete-137" class="a-title-rubric"> <span>Forum copropriété</span> </a> par Strangersinthenight <h3 class=""> <a href="https://droit-finances.commentcamarche.com/forum/affich-9205410-annulation-de-frais-factures-a-tort-par-le-syndic">Annulation de frais facturés à tort par le syndic</a> </h3> </li> <li class="event" data-date="Il y a 51 minutes"> <a href="https://droit-finances.commentcamarche.com/forum/entreprise-societe-et-assos-7" class="a-title-rubric"> <span>Forum Entreprise et sociétés</span> </a> par Fredbizantu <h3 class=""> <a href="https://droit-finances.commentcamarche.com/forum/affich-9205551-calculs-indemnites-kilometriques">Calculs indemnités kilométriques.</a> </h3> </li> <li class="event" data-date="Il y a 1 heure"> <a href="https://droit-finances.commentcamarche.com/forum/louer-un-logement-20" class="a-title-rubric"> <span>Forum Louer un logement</span> </a> par Olive1213 <h3 class=""> <a href="https://droit-finances.commentcamarche.com/forum/affich-9205504-location-immobiliere-familiale-et-deces">Location immobilière familiale et décès</a> </h3> </li> <li class="event" data-date="Il y a 1 heure"> <a href="https://droit-finances.commentcamarche.com/forum/retraite-15" class="a-title-rubric"> <span>Forum Retraite</span> </a> par Pat <h3 class=""> <a href="https://droit-finances.commentcamarche.com/forum/affich-9205516-pension-de-reversion">Pension de reversion</a> </h3> </li> <li class="event" data-date="Il y a 1 heure"> <a href="https://droit-finances.commentcamarche.com/forum/licenciement-152" class="a-title-rubric"> <span>Forum licenciement</span> </a> par Sophia <h3 class=""> <a href="https://droit-finances.commentcamarche.com/forum/affich-9205547-offre-de-pret-accepte-mais-patron-veut-me-licencier">Offre de prêt accepté mais patron veut me licencier..</a> </h3> </li> <li class="event" data-date="Il y a 1 heure"> <a href="https://droit-finances.commentcamarche.com/forum/donation-succession-8" class="a-title-rubric"> <span>Forum Donation-Succession</span> </a> par Christine <h3 class=""> <a href="https://droit-finances.commentcamarche.com/forum/affich-9205546-erreur-declaration-don-manuel">Erreur déclaration don Manuel</a> </h3> </li> </ul> </section> </div> </div> </div> <section>  <div id="jPosInsertColRightBottom"></div> </section> </aside> </div> </main>    <footer role="contentinfo" class="ccmcss_footer"> <div id="footer" class="bu_ccmeditor"></div> <div class="layout" mutualised="true"> <div id="footer_internal_links" class="bu_ccmeditor"><ul> <li><a href="https://droit-finances.commentcamarche.com/infos/3319-droit-finances-com-qui-sommes-nous/">Qui sommes-nous ?</a></li> <li><a href="https://droit-finances.commentcamarche.com/register/">Inscrivez-vous</a></li> <li><a href="https://droit-finances.commentcamarche.com/infos/4803-conditions-generales-d-utilisation/">Conditions générales</a></li> <li><a href="https://jobs.ccmbenchmark.com/">Société</a></li> <li><a href="https://media.figaro.fr/">Publicité</a></li> <li><a href="https://jobs.ccmbenchmark.com/jobs">Recrutement</a></li> <li><a href="https://www.ccmbenchmark.com/donnees-personnelles?origin=droit-finances.commentcamarche.com">Politique de confidentialité</a></li> <li><a class="jConsentChoice" href="https://www.ccmbenchmark.com/donnees-personnelles?origin=droit-finances.commentcamarche.com">Paramétrer les cookies</a></li> <li><a href="https://droit-finances.commentcamarche.com/contact/">Contact</a></li> <li><a href="https://droit-finances.commentcamarche.com/infos/4805-forum-droit-finances-charte-d-utilisation/">Charte</a></li> <li><a href="https://formation.ccmbenchmark.com/formations">Formation</a></li> <li><a href="https://media.figaro.fr/">Annonceurs</a></li> <li><a href="https://jobs.ccmbenchmark.com/">© 2025 CCM Benchmark</a></li> </ul> </div> <div class="logo"> <a original-title="CCM Benchmark Group" href="https://jobs.ccmbenchmark.com/" target="_blank"> <img src="https://astatic.ccmbg.com/ccmcms_droit-finances/dist/public/public-assets/bundles/ccmbenchmarkccmcms/img/footer/logo-groupe.svg" alt="CCM Benchmark Group" loading="lazy" width="212" height="49"> </a> </div> <div class="brands"> <a href="https://www.journaldesfemmes.fr/" title="Journal des femmes"> <img src="https://astatic.ccmbg.com/ccmcms_droit-finances/dist/public/public-assets/bundles/ccmbenchmarkccmcms/img/footer/logo-jdf.svg" alt="Journal des femmes" loading="lazy" width="115"> </a> <a href="https://www.journaldunet.com/" title="Journal Du Net"> <img src="https://astatic.ccmbg.com/ccmcms_droit-finances/dist/public/public-assets/bundles/ccmbenchmarkccmcms/img/footer/logo-jdn.svg" alt="Journal Du Net" loading="lazy" width="86"> </a> <a href="https://www.linternaute.com/" title="Linternaute"> <img src="https://astatic.ccmbg.com/ccmcms_droit-finances/dist/public/public-assets/bundles/ccmbenchmarkccmcms/img/footer/logo-linternaute.svg" alt="Linternaute" loading="lazy" width="115"> </a> <a href="https://www.commentcamarche.net/" title="CCM"> <img src="https://astatic.ccmbg.com/ccmcms_droit-finances/dist/public/public-assets/bundles/ccmbenchmarkccmcms/img/footer/logo-ccm.svg" alt="CCM" loading="lazy" width="103"> </a> <a href="https://copainsdavant.linternaute.com/" title="Copains d'avant"> <img src="https://astatic.ccmbg.com/ccmcms_droit-finances/dist/public/public-assets/bundles/ccmbenchmarkccmcms/img/footer/logo-copains.svg" alt="Copains d'avant" loading="lazy" width="122"> </a> <a href="https://viadeo.journaldunet.com/" title="Viadeo JDN"> <img src="https://astatic.ccmbg.com/ccmcms_droit-finances/dist/public/public-assets/bundles/ccmbenchmarkccmcms/img/footer/logo-viadeo.svg" alt="Viadeo JDN" loading="lazy" width="106"> </a> <a href="https://www.jeux-gratuits.com/" title="Jeux gratuits"> <img src="https://astatic.ccmbg.com/ccmcms_droit-finances/dist/public/public-assets/bundles/ccmbenchmarkccmcms/img/footer/logo-jeuxgratuits.svg" alt="Jeux gratuits" loading="lazy" width="106"> </a> <a href="https://www.ariase.com/" title="Ariase"> <img src="https://astatic.ccmbg.com/ccmcms_droit-finances/dist/public/public-assets/bundles/ccmbenchmarkccmcms/img/footer/logo-ariase-v3.svg" alt="Ariase" loading="lazy" width="91"> </a> <a href="https://www.phonandroid.com/" title="Phonandroid"> <img src="https://astatic.ccmbg.com/ccmcms_droit-finances/dist/public/public-assets/bundles/ccmbenchmarkccmcms/img/footer/logo-phonandroid.svg" alt="Phonandroid" loading="lazy" width="300"> </a> </div> <div id="footer_links" class="bu_ccmeditor"></div> </div> </footer>  <div id="ctn_x01"><div id="ba_x01" class="ba x01"><script>OAS_AD('x01');</script></div></div> <div id="ctn_topleft"><div id="ba_topleft" class="ba topleft"><script>OAS_AD('TopLeft');</script></div></div> </div> </div> <script type="application/x-microTemplate" id="template_ba_native_atf"> <aside class="app_edito_na app_edito_na--above" data-sponsor="${sponsoredBy}" id="${id}"> <span class="adchoice_ctn"></span> <a href="${link}" target="_blank" rel="noopener noreferrer"> <span class="app_edito_title_2">${title}</span> <button class="app_edito_btn">${cta}</button> </a> </aside> </script> <script type="application/x-microTemplate" id="template_ba_native_mtf"> <aside class="app_edito_na app_edito_na--inside" data-sponsor="${sponsoredBy}" id="${id}"> <span class="adchoice_ctn"></span> <a href="${link}" target="_blank" rel="noopener noreferrer"> <span class="app_edito_na__img" style="background-image:url('${image}')"></span> <div> <span class="app_edito_title_2">${title}</span> <p> ${description} </p> <button class="app_edito_btn">${cta}</button> </div> </a> </aside> </script> <script type="application/x-microTemplate" id="template_ba_preload1"> <aside class="app_edito_na app_edito_na--inside" data-sponsor="${sponsoredBy}" id="${id}"> <span class="adchoice_ctn"></span> <a href="${link}" target="_blank" rel="noopener noreferrer"> <span class="app_edito_na__img" style="background-image:url('${image}')"></span> <div> <span class="app_edito_title_2">${title}</span> <p> ${description} </p> <button class="app_edito_btn">${cta}</button> </div> </a> </aside> </script> <script type="application/x-microTemplate" id="template_ba_preload2"> <aside class="app_edito_na app_edito_na--inside" data-sponsor="${sponsoredBy}" id="${id}"> <span class="adchoice_ctn"></span> <a href="${link}" target="_blank" rel="noopener noreferrer"> <span class="app_edito_na__img" style="background-image:url('${image}')"></span> <div> <span class="app_edito_title_2">${title}</span> <p> ${description} </p> <button class="app_edito_btn">${cta}</button> </div> </a> </aside> </script> <script type="application/x-microTemplate" id="template_ba_preload3"> <aside class="app_edito_na app_edito_na--inside" data-sponsor="${sponsoredBy}" id="${id}"> <span class="adchoice_ctn"></span> <a href="${link}" target="_blank" rel="noopener noreferrer"> <span class="app_edito_na__img" style="background-image:url('${image}')"></span> <div> <span class="app_edito_title_2">${title}</span> <p> ${description} </p> <button class="app_edito_btn">${cta}</button> </div> </a> </aside> </script> <script type="text/javascript"> $data = {"common":{"lang":"FR","baseUrl":"","connected":false,"staticDomain":"https:\/\/astatic.ccmbg.com\/ccmcms_droit-finances","cookieDomain":".commentcamarche.com","GAEvents":[]},"ccmcms":{"services":{"config":{"start":false,"step":1,"selector":"#col_middle"},"videoOnScroll":{"start":true,"forceStart":false},"rwdShare":{"pattern":{"twitter":"https:\/\/twitter.com\/intent\/tweet?text={title} : {url} via @droit-finances","facebook":"https:\/\/www.facebook.com\/sharer.php?u={url}","linkedin":"https:\/\/www.linkedin.com\/shareArticle?url={url}","pinterest":"https:\/\/pinterest.com\/pin\/create\/link\/?url={url}&media={media}&description={title}","google":"https:\/\/plus.google.com\/share?url={url}","mail":"https:\/\/www.linternaute.com\/sendinfo\/?url={url}"}},"odeditor":{"start":false},"mapstraction":{"start":false},"rating":{"start":false},"blocks":{"start":false},"socialbuttons":false,"slider":{"start":true,"selector":".slider","options":[]},"contents":{"content":{"urlController":"\/c","common":{"view":{"start":false,"selector":"#col_middle"},"form":{"start":false,"selector":"#content"},"common":{"start":true,"selector":"#col_middle"}},"top":{"view":{"start":false,"selector":"#col_middle"},"form":{"start":false,"selector":"#col_middle"},"common":{"start":false,"selector":"#col_middle"}},"summary":{"start":{"start":false}}},"tag":{"common":{"start":false,"selector":"#groupDescForm"}},"embed":[]},"errors":{"controller":[]},"header":{"start":true,"nav":{"sub":{"limit":4,"viewmode":null}}},"account":{"start":false,"selector":"form[data-formaccount=\"1\"]"},"ajaxUpdate":{"start":false},"swiperVoyage":{"start":false},"linkedin":{"followButton":{"start":false}},"playlist":{"start":false,"options":{"host":"\/\/p.ccmbg.com\/media\/","adDomain":"droit-finances"}},"fileUpload":{"start":false},"croppable":{"start":false},"authorlayer":{"start":false},"fancybox":{"start":false},"aprilfool":{"start":false},"thumbslider":{"start":false},"diaporama":{"start":false},"trackevent":{"start":true},"nativeAdsMoreDialog":{"start":false},"election":{"start":false},"ckeditor":{"start":false,"options":{"selector":".jCkEditorBlocks"}},"hammer":{"start":true},"notifications":[],"zbo":{"start":true}}},"app":{"widgetSource":"droit-finances"}}</script><script type="application/x-jet-extend" data-target="jQuery.jet.env.packager" data-priority="1" data-load="init"> {"url":{"css":"\/ressource\/css\/css.php","js":"\/ressource\/js\/js.php"},"host":"https:\/\/astatic.ccmbg.com"} </script><script src="https://ajax.googleapis.com/ajax/libs/jquery/3.3.1/jquery.min.js" type="text/javascript"></script><script src="https://ajax.googleapis.com/ajax/libs/jqueryui/1.12.1/jquery-ui.min.js" type="text/javascript"></script><script src="https://astatic.ccmbg.com/ccmcms_droit-finances/dist/app/js/commons.60062d7c4862feb87d98.js" crossorigin="anonymous"></script><script src="https://astatic.ccmbg.com/ccmcms_droit-finances/dist/app/js/chunks/app.7e004a9c0b9c9b162d69.js" crossorigin="anonymous"></script><script src="https://astatic.ccmbg.com/ccmcms_droit-finances/dist/app/js/chunks/start.db554735f26d889c5589.js" crossorigin="anonymous"></script> <script> typeof jQuery !== 'undefined' && typeof jQuery.jet !== 'undefined' && jQuery.jet.started === false && jQuery(document).trigger('start');</script> </body> </html>

CINXE.COM

Droit-finances.com : vos droits et votre argent