Le barème des droits de succession et de donation pour 2022

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Afin de r\u00e9duire la note fiscale, des abattements et des exon\u00e9rations sont pr\u00e9vus. \u00c0 partir de cette ann\u00e9e, de nouvelles r\u00e8gles s\u2019appliquent pour les d\u00e9clarations de succession.","breadcrumb":{"@type":"BreadcrumbList","itemListElement":[{"@type":"ListItem","position":1,"item":{"@type":"Thing","name":"Accueil","@id":"https://leparticulier.lefigaro.fr/"}},{"@type":"ListItem","position":2,"item":{"@type":"Thing","name":"Placements et patrimoine","@id":"https://leparticulier.lefigaro.fr/jcms/c_113077/argent"}},{"@type":"ListItem","position":3,"item":{"@type":"Thing","name":"Donation et succession","@id":"https://leparticulier.lefigaro.fr/jcms/c_120793/succession"}}]},"publisher":{"@type":"Organization","logo":{"@type":"ImageObject","url":"https://static.lefigaro.fr/f1/leparticulier/metas/logo.png","width":{"@type":"QuantitativeValue","value":86,"unitCode":"E37"},"height":{"@type":"QuantitativeValue","value":400,"unitCode":"E37"}},"name":"Le Particulier","url":"https://leparticulier.lefigaro.fr/"}},{"@context":"https://schema.org","@type":"NewsArticle","articleSection":"Donation et succession","dateModified":"2023-06-08T17:50:41+02:00","datePublished":"2022-01-10T10:06:36+01:00","description":"Pour calculer le montant des droits dus au fisc en cas de donation ou d\u2019h\u00e9ritage, il faut se r\u00e9f\u00e9rer au bar\u00e8me fix\u00e9 par la loi qui tient compte du degr\u00e9 de parent\u00e9 et de la somme en jeu. Afin de r\u00e9duire la note fiscale, des abattements et des exon\u00e9rations sont pr\u00e9vus. \u00c0 partir de cette ann\u00e9e, de nouvelles r\u00e8gles s\u2019appliquent pour les d\u00e9clarations de succession.","headline":"Le bar\u00e8me des droits de succession et de donation pour 2022","url":"https://leparticulier.lefigaro.fr/article/le-bareme-des-droits-de-succession-et-de-donation-pour-2022","author":[{"@type":"Person","name":"St\u00e9phanie Alexandre","url":"https://leparticulier.lefigaro.fr/auteur/stephanie-alexandre"}],"publisher":{"@type":"Organization","logo":{"@type":"ImageObject","url":"https://static.lefigaro.fr/f1/leparticulier/metas/logo.png","width":{"@type":"QuantitativeValue","value":86,"unitCode":"E37"},"height":{"@type":"QuantitativeValue","value":400,"unitCode":"E37"}},"name":"Le Particulier","url":"https://leparticulier.lefigaro.fr/","sameAs":["https://www.facebook.com/LeParticulier","https://twitter.com/Le_Particulier"]},"keywords":"HERITAGE, MULTIMEDIA, DECLARATION FISCALE, droits et succession, droits de donation, droits succession, abattement, franchise d'imp\u00f4t, imp\u00f4t, taxe, notaire, don manuel, succession notaire, frais de succession, frais notation succession, succession conjoint survivant, succession maison, droits de succession famille","image":{"@type":"ImageObject","url":"https://i.f1g.fr/media/eidos/orig/2022/01/10/XVM837b2b56-d4cc-11eb-bb56-c93fd74ea56a.jpg","caption":"Transmettre son patrimoine \u00e0 ses proches est un geste important, mais les droits de succession et de donation peuvent parfois \u00eatre source de confusion.","width":{"@type":"QuantitativeValue","value":2040,"unitCode":"E37"},"height":{"@type":"QuantitativeValue","value":1354,"unitCode":"E37"}},"isAccessibleForFree":true,"articleBody":"\u00c0 la diff\u00e9rence de l\u2019imp\u00f4t sur le revenu, les tranches d\u2019imposition des bar\u00e8mes des droits de donation et de succession ainsi que les abattements qui diminuent les frais \u00e0 payer ne sont pas modifi\u00e9s en 2022. \u00bb LIRE AUSSI - Aspa : le montant du minimum vieillesse en 2022 et sa r\u00e9cup\u00e9ration sur la succession Cependant, les r\u00e8gles concernant les formalit\u00e9s pour la r\u00e9v\u00e9lation du patrimoine du d\u00e9funt changent \u00e0 partir de cette ann\u00e9e. D\u00e9ploiement progressif de la t\u00e9l\u00e9transmission des d\u00e9clarations de succession\n\u00c0 l\u2019instar des donations, les d\u00e9clarations de succession seront obligatoirement transmises par voie d\u00e9mat\u00e9rialis\u00e9e sur une plateforme d\u00e9di\u00e9e. Ce service sera d\u00e9ploy\u00e9 progressivement dans l\u2019espace personnel du site impots.gouv.fr, entre 2022 et 2024. \u00bb LIRE AUSSI - Le bar\u00e8me des droits de succession et de donation pour 2023 La loi de finances pour 2022 pr\u00e9cise qu\u2019il revient au notaire, mandat\u00e9 par les h\u00e9ritiers, l\u00e9gataires ou donataires de conserver l\u2019original de la d\u00e9claration et de transmettre une copie certifi\u00e9e conforme \u00e0 l\u2019administration fiscale depuis la plateforme sp\u00e9cifique. Il doit aussi apposer sur cette copie les mentions de certification de l\u2019identit\u00e9 des parties et certifier de la conformit\u00e9 du document \u00e0 l\u2019original. Rappelons que jusqu\u2019\u00e0 la mise en place de ce t\u00e9l\u00e9service, les d\u00e9clarations de dons manuel de sommes d\u2019argent et de succession sont r\u00e9alis\u00e9es par la souscription, en double exemplaire, d\u2019un formulaire papier (n\u00b0 2735-SD et 2705-SD et suivants.). \u00bb LIRE AUSSI - D\u00e9clarer une succession : quelles sont les r\u00e8gles ? Des r\u00e9ductions de droits sont possibles R\u00e9ductions en faveur des mutil\u00e9s de guerre\nLes donataires qui sont des mutil\u00e9s de guerre, frapp\u00e9s d\u2019une invalidit\u00e9 de 50 % au moins, b\u00e9n\u00e9ficient d\u2019une r\u00e9duction de moiti\u00e9 des droits sans que cette r\u00e9duction puisse exc\u00e9der 305 \u20ac. R\u00e9ductions pour certaines donations en pleine propri\u00e9t\u00e9\nUne r\u00e9duction de droits de 50 % est applicable, sous conditions, lorsque le donateur est \u00e2g\u00e9 de moins de 70 ans et qu\u2019il consent une donation en pleine propri\u00e9t\u00e9 :\n- de parts ou actions de soci\u00e9t\u00e9s ayant une activit\u00e9 industrielle, commerciale, artisanale, agricole ou lib\u00e9rale ;\nou\n- de la totalit\u00e9 ou d\u2019une quote-part indivise des biens meubles et immeubles affect\u00e9s \u00e0 l\u2019exploitation d\u2019une entreprise individuelle ayant une activit\u00e9 industrielle, commerciale, artisanale, agricole ou lib\u00e9rale. Abattement sp\u00e9cial pour les personnes handicap\u00e9es\nLes personnes handicap\u00e9es ont droit \u00e0 un abattement sp\u00e9cifique de 159 325 \u20ac sur les biens qu\u2019elles recueillent par donation ou succession, si une infirmit\u00e9 physique ou mentale les emp\u00eache de travailler dans des conditions normales ou, pour les moins de 18 ans, d\u2019acqu\u00e9rir une formation normale. \u00bb LIRE AUSSI - APL, RSA, AAH : le bar\u00e8me 2022 de r\u00e9cup\u00e9ration des prestations familiales vers\u00e9es ind\u00fbment Bar\u00e8me selon le degr\u00e9 de parent\u00e9 Droits de succession et de donation en ligne directe, de parents \u00e0 enfants Droits de succession et de donation en ligne directe au 1er janvier 2022 Abattement AbattementTranches (apr\u00e8s abattement) Taux Succession et donation : 100 000 \u20ac entre parents et enfants ; Donation : 31 865 \u20ac entre grand-parent et petit-enfant et 5 310 \u20ac entre arri\u00e8re grand-parent et arri\u00e8re petit-enfant ; Don d\u2019argent : abattement suppl\u00e9mentaire de 31 865 \u20ac si le donateur a moins de 80 ans pour un don aux enfants, petits-enfants et arri\u00e8res petits enfants majeurs. Jusqu\u2019\u00e0 8 072 \u20ac 5 % au dessus de 8 072 \u20ac et jusqu\u2019\u00e0 12 109 \u20ac 10 % au dessus de 12 109 \u20ac et jusqu\u2019\u00e0 15 932 \u20ac 15 % au dessus de 15 932 \u20ac et jusqu\u2019\u00e0 552 324 \u20ac 20 % au dessus de 552 324 \u20ac et jusqu\u2019\u00e0 902 838 \u20ac 30 % au dessus de 902 838 \u20ac et jusqu\u2019\u00e0 1 805 677 \u20ac 40 % Au-del\u00e0 de 1 805 677 \u20ac 45 % \u00bb LIRE AUSSI - Pr\u00eater de l'argent \u00e0 un enfant : les pr\u00e9cautions \u00e0 prendre Droits de succession et de donation entre conjoints et partenaires pacs\u00e9s Droits de donation et de succession entre \u00e9poux et partenaires de pacs au 1er janvier 2022 Abattement Tranches (apr\u00e8s abattement) Taux Abattement g\u00e9n\u00e9ral : 80 724 \u20ac Jusqu\u2019\u00e0 8 072 \u20ac5 % au dessus de 8 072 \u20ac et jusqu\u2019\u00e0 15 932 \u20ac 10 % au dessus de 15 932 \u20ac et jusqu\u2019\u00e0 31 865 \u20ac 15 % au dessus de 31 865 \u20ac et jusqu\u2019\u00e0 552 324 \u20ac 20 % au dessus de 552 324 \u20ac et jusqu\u2019\u00e0 902 838 \u20ac 30 % au dessus de 902 838 \u20ac et jusqu\u2019\u00e0 1 805 677 \u20ac 40 % Au-del\u00e0 de 1 805 677 \u20ac 45 % Succession : Exon\u00e9ration totale Droits de succession et de donation entre fr\u00e8res et soeur Droits de succession et de donation entre fr\u00e8res et s\u0153urs au 1er janvier 2022 Abattements Taux Tranches (apr\u00e8s abattements) Donation,succession :15 932 \u20ac (exon\u00e9ration totale de droits de succession sous conditions*) Inf\u00e9rieur \u00e0 24 430 \u20ac 35 % Au-dessus de 24 430 \u20ac 45 % * Si l\u2019h\u00e9ritier est c\u00e9libataire, veuf ou divorc\u00e9 ou s\u00e9par\u00e9 de corps; s\u2019il a plus de 50 ans ou est atteint d\u2019une infirmit\u00e9 lui interdisant de travailler et a \u00e9t\u00e9 domicili\u00e9 avec le d\u00e9funt pendant les 5 ann\u00e9es pr\u00e9c\u00e9dant le d\u00e9c\u00e8s. Droits de succession et de donation entre parents jusqu\u2019au 4\u00e8 degr\u00e9 inclus Droits de succession et de donation entre parents jusqu\u2019au 4e degr\u00e9 inclus au 1er janvier 2022 Abattements taux \u00c0 un neveu ou ni\u00e8ce : 7 967 \u20ac (Autre parent : 1 594 \u20ac, uniquement pour les successions) Don d\u2019argent : abattement suppl\u00e9mentaire de 31 865 \u20ac si le donateur a moins de 80 ans pour un don aux neveux et ni\u00e8ces majeurs ou pour un don aux petits neveux et petites ni\u00e8ces majeurs*. 55 % sur la part taxable (apr\u00e8s abattement) *Les grands-oncles et grands-tantes doivent \u00eatre sans descendance. Le parent du donataire, neveu ou ni\u00e8ce du donateur, doit \u00eatre d\u00e9c\u00e9d\u00e9. \u00bb LIRE AUSSI - Donations : comment donner une importante somme d'argent \u00e0 un enfant, sans frais ni imp\u00f4t Droits de succession et de donation \u00e0 un tiers et \u00e0 des parents au-del\u00e0 du 4e degr\u00e9 Droits de donation et succession \u00e0 un tiers et \u00e0 un parent au-del\u00e0 du 4\u00e8me degr\u00e9 au 1er janvier 2022 Abattements Taux Succession : 1 594 \u20ac 60 % sur la part taxable (apr\u00e8s abattement)"}]</script> <noscript> <meta http-equiv="refresh" content="901"> </noscript> </head> <body class="fig-body page-type--article"> <a href="#fig-page" class="fig-skip-main">Aller au contenu</a> <svg xmlns="http://www.w3.org/2000/svg" style="display:none" aria-hidden="true"> <defs> <symbol id="fig-svg__bracket" viewBox="0 0 24 24"> <path d="M6.309 21.718c.205.188.475.282.745.282s.539-.094.745-.282l9.892-9.037a.905.905 0 0 0 0-1.362L7.8 2.282a1.125 1.125 0 0 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src="data:image/png;base64,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"/></a></li><li 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src="data:image/png;base64,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"/></a></li><li 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src="data:image/png;base64,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"/></a></li><li 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src="data:image/png;base64,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"/></a></li><li 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class="fh-sub-rubrics__list" id="menu181418" aria-labelledby="parent181418"><li class="fh-sub-rubrics__item"><a href="https://bourse.lefigaro.fr/" class="fh-sub-rubrics__lk">Bourse</a><ul class="fh-ssub-rubrics__list"><li><a href="https://bourse.lefigaro.fr/" class="fh-ssub-rubrics__lk">Actualité Bourse</a></li><li><a href="https://data-bourse.lefigaro.fr/indices/CAC-40/PX1-FR" class="fh-ssub-rubrics__lk">CAC 40</a></li><li><a href="https://bourse.lefigaro.fr/expertise" class="fh-ssub-rubrics__lk">Conseils actions</a></li><li><a href="https://bourse.lefigaro.fr/indices" class="fh-ssub-rubrics__lk">Indices et palmarès</a></li><li><a href="https://data-bourse.lefigaro.fr/portefeuille" class="fh-ssub-rubrics__lk">Portefeuille actions de la rédaction</a></li></ul></li><li class="fh-sub-rubrics__item"><span>Partenaires</span><ul class="fh-ssub-rubrics__list"><li class="fh-partner"><a class="fh-partner__lk" href="https://entreprise-innovation.lefigaro.fr/"><span class="fh-partner__title">Les 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src="data:image/png;base64,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"/></a></li><li class="fh-partner"><a class="fh-partner__lk" href="https://bourse.lefigaro.fr/expertise/dossier/comment-diversifier-vos-placements"><span class="fh-partner__title">Optimisez et diversifiez vos investissements</span><img class="fh-partner__logo" alt="Optimisez et diversifiez vos investissements" 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class="fh-partner"><a class="fh-partner__lk" href="https://partenaire.leparticulier.fr/jcms/p1_1651427/portail-lcl"><span class="fh-partner__title">LCL Banque Privée</span><img class="fh-partner__logo" alt="LCL Banque Privée" 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class="fh-partner"><a class="fh-partner__lk" href="https://leparticulier.lefigaro.fr/dossier/videos-en-plateau-avec"><span class="fh-partner__title">Conférences en ligne</span><img class="fh-partner__logo" alt="Conférences en ligne" src="data:image/png;base64,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class="fig-content-metas__authors"> Par  <a class="fig-content-metas__author" href="https://www.lefigaro.fr/auteur/stephanie-alexandre" rel="author" >Stéphanie Alexandre</a></span></span> <div class="fig-content-metas__pub"> <span class="fig-content-metas__pub-date fig-content-metas__pub-date--hide-small">Publié <time datetime="2022-01-10T10:06:36+01:00"> le 10 janvier 2022 à 10h06</time>, </span> <span class="fig-content-metas__pub-maj-date"> mis à jour <time datetime="2023-06-08T17:50:41+02:00">le 8 juin 2023 à 17h50</time> </span> </div> </div> <div class="fig-tags"> <div class="fig-tags__title a11y-hidden">Sujets</div> <div class="fig-tags__list-wrapper" > <ul class="fig-tags__list"> <li class="fig-tags__item" > <a href="https://leparticulier.lefigaro.fr/tag/heritage" class="fig-tags__link" data-gtm='{"customCategorie": "navigation", "customAction": "crossclick", "customLabel": "Structurel", "event": "customEventSPE"}' >HERITAGE</a> </li> <li class="fig-tags__item" > <a 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data-modal-image="<img srcset="https://i.f1g.fr/media/eidos/1194x804/2022/01/10/XVM837b2b56-d4cc-11eb-bb56-c93fd74ea56a.jpg, https://i.f1g.fr/media/eidos/704x704/2022/01/10/XVM837b2b56-d4cc-11eb-bb56-c93fd74ea56a.jpg, https://i.f1g.fr/media/eidos/320x395/2022/01/10/XVM837b2b56-d4cc-11eb-bb56-c93fd74ea56a.jpg" sizes="(min-width: 64em) 1194px, (min-width: 48em) and (max-width: 63.99em) 704px, 100vw" class="fig-media-modal__image" alt=""/>" data-modal-image-caption="Transmettre son patrimoine à ses proches est un geste important, mais les droits de succession et de donation peuvent parfois être source de confusion.&#x20;" data-modal-image-credit="Photo Richard Villalon - stock.adobe.com" aria-label="Agrandir l'image" role="button" > <img srcset="https://i.f1g.fr/media/eidos/414x233_cropupscale/2022/01/10/XVM837b2b56-d4cc-11eb-bb56-c93fd74ea56a.jpg 414w, https://i.f1g.fr/media/eidos/616x347_cropupscale/2022/01/10/XVM837b2b56-d4cc-11eb-bb56-c93fd74ea56a.jpg 616w, https://i.f1g.fr/media/eidos/704x396_cropupscale/2022/01/10/XVM837b2b56-d4cc-11eb-bb56-c93fd74ea56a.jpg 704w" sizes="(min-width: 64em) 616px, (min-width: 48em) and (max-width: 63.99em) 704px, 100vw" class="fig-media-photo fig-img" alt="" fetchpriority="high" onerror="this.classList.add('fig-img--error');" onload="if(this.complete){this.classList.add('fig-img--complete');if(this.closest('.fig-placeholder')){this.closest('.fig-placeholder').classList.add('fig-placeholder--transparent');}}" height="1354" width="2040"/> <noscript> <img srcset="https://i.f1g.fr/media/eidos/414x233_cropupscale/2022/01/10/XVM837b2b56-d4cc-11eb-bb56-c93fd74ea56a.jpg 414w, https://i.f1g.fr/media/eidos/616x347_cropupscale/2022/01/10/XVM837b2b56-d4cc-11eb-bb56-c93fd74ea56a.jpg 616w, https://i.f1g.fr/media/eidos/704x396_cropupscale/2022/01/10/XVM837b2b56-d4cc-11eb-bb56-c93fd74ea56a.jpg 704w" sizes="(min-width: 64em) 616px, (min-width: 48em) and (max-width: 63.99em) 704px, 100vw" class="fig-media-photo fig-img fig-img--complete" alt="" loading="lazy" fetchpriority="high" height="1354" width="2040"/> </noscript> <button class="fig-media__button" type="button"> <svg xmlns="http://www.w3.org/2000/svg" aria-hidden="true" class="fig-svg--fullscreen-open" height="24" width="24" viewBox="0 0 24 24" focusable="false"><path d="M9.3 14.7c.3.2.3.5 0 .8L5 19.9h3.2a.6.6 0 010 1.1H3.6a.6.6 0 01-.5-.2.6.6 0 01-.1-.4v-4.6a.6.6 0 011.1 0V19l4.4-4.3c.3-.3.6-.3.8 0zm6.2 0l4.4 4.3v-3.2a.6.6 0 011.1 0v4.6a.6.6 0 01-.2.5.6.6 0 01-.4.1h-4.6a.6.6 0 010-1.1H19l-4.3-4.4a.6.6 0 01.8-.8zm5-11.7a.6.6 0 01.4.2.6.6 0 01.1.4v4.6a.6.6 0 11-1.1 0V5l-4.4 4.3a.6.6 0 01-.8-.8L19 4.1h-3.2a.6.6 0 010-1.1h4.6zM8.1 3a.6.6 0 010 1.1H5l4.3 4.4a.6.6 0 01-.8.8L4.1 5v3.2a.6.6 0 11-1.1 0V3.6a.6.6 0 01.2-.5.6.6 0 01.4-.1h4.6z"/></svg> </button> </div> <figcaption class="fig-media__legend" >Transmettre son patrimoine à ses proches est un geste important, mais les droits de succession et de donation peuvent parfois être source de confusion.<span class="fig-media__credits"> Photo Richard Villalon - stock.adobe.com </span></figcaption> </figure> </div> <p class="fig-standfirst" >Pour calculer le montant des droits dus au fisc en cas de donation ou d’héritage, il faut se référer au barème fixé par la loi qui tient compte du degré de parenté et de la somme en jeu. Afin de réduire la note fiscale, des abattements et des exonérations sont prévus. À partir de cette année, de nouvelles règles s’appliquent pour les déclarations de succession.</p> <a class="fig-a11y-skip a11y-hidden" href="#fig-a11y-skip-main-native_atf" > Passer la publicité </a> <div class="fig-ad-content fig-ad-content--native_atf" data-format="native_atf" tabindex="-1" aria-hidden="true" ><div data-figtag="native_atf"></div></div> <div id="fig-a11y-skip-main-native_atf"></div> <div class="fig-content-body" data-agora-connect-urls="{"baseUrl":"https:\/\/connect.lefigaro.fr"}" data-component="fig-content-body" data-context="was @visible" data-id="bGVwYXJ0aWN1bGllci5sZWZpZ2Fyby5mcl9fMGVlOWU0YzgtNmM4Mi0xMWVjLTlkZTYtY2IyZDA2N2VhNTA0X19BcnRpY2xl" data-module="fig-body" data-premium="false" > <p class="fig-paragraph">À la différence de l’<a href="https://leparticulier.lefigaro.fr/article/le-bareme-de-l-impot-sur-le-revenu-pour-2022" data-fig-type="Article" data-gtm-custom-categorie="navigation" data-gtm-custom-action="crossclick" data-gtm-custom-label="Contextuel" data-gtm-event="customEventSPE" data-fig-domain="LEPARTICULIER">impôt sur le revenu</a>, les tranches d’imposition des barèmes des droits de donation et de succession ainsi que les abattements qui diminuent les frais à payer ne sont pas modifiés en 2022.</p> <div class="fig-newsletter-box fig-container"> <div data-module="fig-newsletter-box" data-context="was @visible" data-url="https://static.lefigaro.fr/agora/widget-newsletter/fignewsletter-short-ttl.js" data-newsletter-id="6060f264-34a9-11eb-a7df-a0369fee8a80" data-article-id="bGVwYXJ0aWN1bGllci5sZWZpZ2Fyby5mcl9fMGVlOWU0YzgtNmM4Mi0xMWVjLTlkZTYtY2IyZDA2N2VhNTA0X19BcnRpY2xl" data-article-title="Le barème des droits de succession et de donation pour 2022" data-variant="article" data-page-category="article" data-site-name="leparticulier"></div> </div> <p class="fig-body-link"> <span class="fig-body-link__prefix">À lire aussi</span> <a class="fig-body-link__link" href="https://leparticulier.lefigaro.fr/jcms/c_121045/dependance/aspa-le-montant-du-minimum-vieillesse-en-2022-et-sa-recuperation-sur-la-succession-20220117" data-fig-type="Article" data-gtm-custom-categorie="navigation" data-gtm-custom-action="crossclick" data-gtm-custom-label="Contextuel" data-gtm-event="customEventSPE" data-fig-domain="LEPARTICULIER" data-fig-domain="LEPARTICULIER" ><span class="fig-body-link__link-title">Aspa : le montant du minimum vieillesse en 2022 et sa récupération sur la succession</span> </a> </p> <p class="fig-paragraph">Cependant, les règles concernant les formalités pour la révélation du patrimoine du défunt changent à partir de cette année.</p> <h2 class="fig-body-heading">Déploiement progressif de la télétransmission des déclarations de succession</h2> <p class="fig-paragraph">À l’instar des donations, les déclarations de succession seront obligatoirement transmises par voie dématérialisée sur une plateforme dédiée. Ce service sera déployé progressivement dans l’espace personnel du site impots.gouv.fr, entre 2022 et 2024.</p> <p class="fig-body-link"> <span class="fig-body-link__prefix">À lire aussi</span> <a class="fig-body-link__link" href="https://leparticulier.lefigaro.fr/jcms/c_120793/succession/le-bareme-des-droits-de-succession-et-de-donation-pour-2023-20230112" data-fig-type="Article" data-gtm-custom-categorie="navigation" data-gtm-custom-action="crossclick" data-gtm-custom-label="Contextuel" data-gtm-event="customEventSPE" data-fig-domain="LEPARTICULIER" data-fig-domain="LEPARTICULIER" ><span class="fig-body-link__link-title">Le barème des droits de succession et de donation pour 2023</span> </a> </p> <p class="fig-paragraph">La loi de finances pour 2022 précise qu’il revient au notaire, mandaté par les héritiers, légataires ou donataires de conserver l’original de la déclaration et de transmettre une copie certifiée conforme à l’administration fiscale depuis la plateforme spécifique. Il doit aussi apposer sur cette copie les mentions de certification de l’identité des parties et certifier de la conformité du document à l’original.</p> <p class="fig-paragraph">Rappelons que jusqu’à la mise en place de ce téléservice, les déclarations de dons manuel de sommes d’argent et de succession sont réalisées par la souscription, en double exemplaire, d’un formulaire papier (n° 2735-SD et 2705-SD et suivants.).</p> <p class="fig-body-link"> <span class="fig-body-link__prefix">À lire aussi</span> <a class="fig-body-link__link fig-premium-mark" href="https://leparticulier.lefigaro.fr/article/declarer-une-succession-quelles-sont-les-regles" data-fig-type="Article" data-gtm-custom-categorie="navigation" data-gtm-custom-action="crossclick" data-gtm-custom-label="Contextuel" data-gtm-event="customEventSPE" data-fig-domain="LEPARTICULIER" data-fig-domain="LEPARTICULIER" ><span class="fig-body-link__link-title">Déclarer une succession : quelles sont les règles ?</span> </a> </p> <h2 class="fig-body-heading">Des réductions de droits sont possibles</h2> <h3 class="fig-body-heading">Réductions en faveur des mutilés de guerre</h3> <p class="fig-paragraph">Les donataires qui sont des mutilés de guerre, frappés d’une invalidité de 50 % au moins, bénéficient d’une réduction de moitié des droits sans que cette réduction puisse excéder 305 €.</p> <h3 class="fig-body-heading">Réductions pour certaines donations en pleine propriété</h3> <p class="fig-paragraph">Une réduction de droits de 50 % est applicable, sous conditions, lorsque le donateur est âgé de moins de 70 ans et qu’il consent une donation en pleine propriété :</p> <p class="fig-paragraph">- de parts ou actions de sociétés ayant une activité industrielle, commerciale, artisanale, agricole ou libérale ;</p> <p class="fig-paragraph">ou</p> <p class="fig-paragraph">- de la totalité ou d’une quote-part indivise des biens meubles et immeubles affectés à l’exploitation d’une entreprise individuelle ayant une activité industrielle, commerciale, artisanale, agricole ou libérale.</p> <h3 class="fig-body-heading">Abattement spécial pour les personnes handicapées</h3> <p class="fig-paragraph">Les personnes handicapées ont droit à un abattement spécifique de 159 325 € sur les biens qu’elles recueillent par donation ou succession, si une infirmité physique ou mentale les empêche de travailler dans des conditions normales ou, pour les moins de 18 ans, d’acquérir une formation normale.</p> <p class="fig-body-link"> <span class="fig-body-link__prefix">À lire aussi</span> <a class="fig-body-link__link" href="https://leparticulier.lefigaro.fr/aides-allocations-sociales/apl-rsa-aah-le-bareme-2022-de-recuperation-des-prestations-familiales-versees-indument-20220112" data-fig-type="Article" data-gtm-custom-categorie="navigation" data-gtm-custom-action="crossclick" data-gtm-custom-label="Contextuel" data-gtm-event="customEventSPE" data-fig-domain="LEPARTICULIER" data-fig-domain="LEPARTICULIER" ><span class="fig-body-link__link-title">APL, RSA, AAH : le barème 2022 de récupération des prestations familiales versées indûment</span> </a> </p> <h2 class="fig-body-heading">Barème selon le degré de parenté</h2> <h3 class="fig-body-heading">Droits de succession et de donation en ligne directe, de parents à enfants</h3> <div class="fig-table__container"> <table class="fig-table"><tbody><tr><td colspan="3" width="100%">Droits de succession et de donation en ligne directe au 1<sup>er</sup> janvier 2022</td></tr><tr><td width="33.33%">Abattement</td><td width="33.33%">AbattementTranches (après abattement)</td><td width="33.33%">Taux</td></tr><tr><td rowspan="7" width="33.33%">Succession et donation : 100 000 € entre parents et enfants ; Donation : 31 865 € entre grand-parent et petit-enfant et 5 310 € entre arrière grand-parent et arrière petit-enfant ; Don d’argent : abattement supplémentaire de 31 865 € si le donateur a moins de 80 ans pour un don aux enfants, petits-enfants et arrières petits enfants majeurs.</td><td width="33.33%">Jusqu’à 8 072 €</td><td width="33.33%">5 %</td></tr><tr><td width="33.33%">au dessus de 8 072 € et jusqu’à 12 109 €</td><td width="33.33%">10 %</td></tr><tr><td width="33.33%">au dessus de 12 109 € et jusqu’à 15 932 €</td><td width="33.33%">15 %</td></tr><tr><td width="33.33%">au dessus de 15 932 € et jusqu’à 552 324 €</td><td width="33.33%">20 %</td></tr><tr><td width="33.33%">au dessus de 552 324 € et jusqu’à 902 838 €</td><td width="33.33%">30 %</td></tr><tr><td width="33.33%">au dessus de 902 838 € et jusqu’à 1 805 677 €</td><td width="33.33%">40 %</td></tr><tr><td width="33.33%">Au-delà de 1 805 677 €</td><td width="33.33%">45 %</td></tr></tbody></table> </div> <p class="fig-body-link"> <span class="fig-body-link__prefix">À lire aussi</span> <a class="fig-body-link__link fig-premium-mark" href="https://leparticulier.lefigaro.fr/jcms/c_121028/banque/preter-de-l-argent-a-un-enfant-les-precautions-a-prendre-20220801" data-fig-type="Article" data-gtm-custom-categorie="navigation" data-gtm-custom-action="crossclick" data-gtm-custom-label="Contextuel" data-gtm-event="customEventSPE" data-fig-domain="LEPARTICULIER" data-fig-domain="LEPARTICULIER" ><span class="fig-body-link__link-title">Prêter de l'argent à un enfant : les précautions à prendre</span> </a> </p> <h3 class="fig-body-heading">Droits de succession et de donation entre conjoints et partenaires pacsés</h3> <div class="fig-table__container"> <table class="fig-table"><tbody><tr><td colspan="3" width="100%">Droits de donation et de succession entre époux et partenaires de pacs au 1<sup>er</sup> janvier 2022</td></tr><tr><td width="33.33%">Abattement</td><td width="33.33%">Tranches (après abattement)</td><td width="33.33%">Taux</td></tr><tr><td rowspan="7" width="33.33%">Abattement général : 80 724 €</td><td width="33.33%">Jusqu’à 8 072 €5 %</td><td width="33.33%"></td></tr><tr><td width="33.33%">au dessus de 8 072 € et jusqu’à 15 932 €</td><td width="33.33%">10 %</td></tr><tr><td width="33.33%">au dessus de 15 932 € et jusqu’à 31 865 €</td><td width="33.33%">15 %</td></tr><tr><td width="33.33%">au dessus de 31 865 € et jusqu’à 552 324 €</td><td width="33.33%">20 %</td></tr><tr><td width="33.33%">au dessus de 552 324 € et jusqu’à 902 838 €</td><td width="33.33%">30 %</td></tr><tr><td width="33.33%">au dessus de 902 838 € et jusqu’à 1 805 677 €</td><td width="33.33%">40 %</td></tr><tr><td width="33.33%">Au-delà de 1 805 677 €</td><td width="33.33%">45 %</td></tr><tr><td colspan="3" width="100%">Succession : Exonération totale</td></tr></tbody></table> </div> <h3 class="fig-body-heading">Droits de succession et de donation entre frères et soeur</h3> <div class="fig-table__container"> <table class="fig-table"><tbody><tr><td colspan="3" width="100%">Droits de succession et de donation entre frères et sœurs au 1<sup>er</sup> janvier 2022</td></tr><tr><td width="33.33%">Abattements</td><td width="33.33%">Taux</td><td width="33.33%">Tranches (après abattements)</td></tr><tr><td rowspan="2" width="33.33%">Donation,succession :15 932 € (exonération totale de droits de succession sous conditions*)</td><td width="33.33%">Inférieur à 24 430 €</td><td width="33.33%">35 %</td></tr><tr><td width="33.33%">Au-dessus de 24 430 €</td><td width="33.33%">45 %</td></tr><tr><td colspan="3" width="100%">* Si l’héritier est célibataire, veuf ou divorcé ou séparé de corps; s’il a plus de 50 ans ou est atteint d’une infirmité lui interdisant de travailler et a été domicilié avec le défunt pendant les 5 années précédant le décès.</td></tr></tbody></table> </div> <h3 class="fig-body-heading">Droits de succession et de donation entre parents jusqu’au 4è degré inclus</h3> <div class="fig-table__container"> <table class="fig-table"><tbody><tr><td colspan="2" width="100%">Droits de succession et de donation entre parents jusqu’au 4<sup>e</sup> degré inclus au 1<sup>er</sup> janvier 2022</td></tr><tr><td width="50%">Abattements</td><td width="50%">taux</td></tr><tr><td width="50%">À un neveu ou nièce : 7 967 € (Autre parent : 1 594 €, uniquement pour les successions) Don d’argent : abattement supplémentaire de 31 865 € si le donateur a moins de 80 ans pour un don aux neveux et nièces majeurs ou pour un don aux petits neveux et petites nièces majeurs*.</td><td width="50%">55 % sur la part taxable (après abattement)</td></tr><tr><td colspan="2" width="100%">*Les grands-oncles et grands-tantes doivent être sans descendance. Le parent du donataire, neveu ou nièce du donateur, doit être décédé.</td></tr></tbody></table> </div> <p class="fig-body-link"> <span class="fig-body-link__prefix">À lire aussi</span> <a class="fig-body-link__link" href="https://leparticulier.lefigaro.fr/jcms/c_120793/succession/donations-comment-donner-une-importante-somme-d-argent-a-un-enfant-sans-frais-ni-impot-20220818" data-fig-type="Article" data-gtm-custom-categorie="navigation" data-gtm-custom-action="crossclick" data-gtm-custom-label="Contextuel" data-gtm-event="customEventSPE" data-fig-domain="LEPARTICULIER" data-fig-domain="LEPARTICULIER" ><span class="fig-body-link__link-title">Donations : comment donner une importante somme d'argent à un enfant, sans frais ni impôt</span> </a> </p> <h3 class="fig-body-heading">Droits de succession et de donation à un tiers et à des parents au-delà du 4e degré</h3> <div class="fig-table__container"> <table class="fig-table"><tbody><tr><td colspan="2" width="100%">Droits de donation et succession à un tiers et à un parent au-delà du 4ème degré au 1<sup>er</sup> janvier 2022</td></tr><tr><td width="50%">Abattements</td><td width="50%">Taux</td></tr><tr><td width="50%">Succession : 1 594 €</td><td width="50%">60 % sur la part taxable (après abattement)</td></tr></tbody></table> </div> </div> </article> <a class="fig-a11y-skip a11y-hidden" href="#fig-a11y-skip-main-inarticle" > Passer la publicité </a> <div class="fig-ad-content fig-ad-content--inarticle" data-format="inarticle" tabindex="-1" aria-hidden="true" ><div data-figtag="inarticle"></div></div> <div id="fig-a11y-skip-main-inarticle"></div> <a class="fig-a11y-skip a11y-hidden" href="#fig-a11y-skip-main-inarticle_mtf" > Passer la publicité </a> <div class="fig-ad-content fig-ad-content--inarticle_mtf" data-format="inarticle_mtf" tabindex="-1" aria-hidden="true" ><div data-figtag="inarticle_mtf"></div></div> <div id="fig-a11y-skip-main-inarticle_mtf"></div> <a class="fig-a11y-skip a11y-hidden" 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class="fig-suggested-resources fig-suggested-resources--default"> <section id="fig-article-next" class="fig-article-next"> <div class="fig-suggested-resources__title fig-pagination__hidden"> À lire aussi </div> <article class="fig-ranking-profile-container fig-ranking-profile-small-picture fig-ranking-profile--premium fig-ranking-profile--suggested" data-content-name="article" data-module="fig-ranking-profile-container" data-context="was @visible" > <a href="https://leparticulier.lefigaro.fr/jcms/c_120793/succession/en-cas-de-demembrement-l-usufruit-peut-s-eteindre-si-le-bien-mal-entretenu-est-devenu-inhabitable-20250226" class="fig-ranking-profile-link" aria-label="En cas de démembrement, l’usufruit peut s’éteindre si le bien mal entretenu est devenu inhabitable (article Premium)" title="En cas de démembrement, l’usufruit peut s’éteindre si le bien mal entretenu est devenu inhabitable (article Premium)" data-fig-domain="LEPARTICULIER"> <h2 class="fig-ranking-profile-headline fig-premium-mark " >En cas de démembrement, l’usufruit peut s’éteindre si le bien mal entretenu est devenu inhabitable</h2> </a> <figure class="fig-ranking-profile-media-small-picture" data-fig-link="1"><div class="fig-placeholder fig-placeholder--16-9 fig-lazy"><img data-srcset="https://i.f1g.fr/media/cms/120x68_crop/2025/02/24/ddffad8a1301566bd7e87bffbcaee0a7080e2bcfe721dc792f0b52797ad5c806.jpg 120w, https://i.f1g.fr/media/cms/224x126_crop/2025/02/24/ddffad8a1301566bd7e87bffbcaee0a7080e2bcfe721dc792f0b52797ad5c806.jpg 224w, https://i.f1g.fr/media/cms/282x159_crop/2025/02/24/ddffad8a1301566bd7e87bffbcaee0a7080e2bcfe721dc792f0b52797ad5c806.jpg 282w" sizes="(min-width: 64em) 224px, (min-width: 48em) 282px, 120px" class="fig-img fig-ranking-profile-media-small-picture__photo" alt="En cas de démembrement, l’usufruit peut s’éteindre si le bien mal entretenu est devenu inhabitable" height="2041" width="3000"/><noscript><img srcset="https://i.f1g.fr/media/cms/120x68_crop/2025/02/24/ddffad8a1301566bd7e87bffbcaee0a7080e2bcfe721dc792f0b52797ad5c806.jpg 120w, https://i.f1g.fr/media/cms/224x126_crop/2025/02/24/ddffad8a1301566bd7e87bffbcaee0a7080e2bcfe721dc792f0b52797ad5c806.jpg 224w, https://i.f1g.fr/media/cms/282x159_crop/2025/02/24/ddffad8a1301566bd7e87bffbcaee0a7080e2bcfe721dc792f0b52797ad5c806.jpg 282w" sizes="(min-width: 64em) 224px, (min-width: 48em) 282px, 120px" class="fig-img--complete fig-img fig-ranking-profile-media-small-picture__photo" alt="En cas de démembrement, l’usufruit peut s’éteindre si le bien mal entretenu est devenu inhabitable" height="2041" width="3000"/></noscript></div></figure> <p class="fig-ranking-profile-standfirst"> Si un bien démembré n’est pas entretenu, le nu-propriétaire peut réclamer l’extinction de l’usufruit. </p> </article> </section> </div> <div class="fig-related-content"> <h3 class="fig-related-content__title fig-pagination__hidden"> Sur le même thème </h3> <ol class="fig-related-content__list"> <li class="fig-related-content__item"> <article class="fig-ranking-profile-container fig-ranking-profile-small-picture fig-ranking-profile--suggested" data-content-name="article" data-module="fig-ranking-profile-container" data-context="was @visible" > <a href="https://leparticulier.lefigaro.fr/jcms/c_120793/succession/droits-de-succession-legere-hausse-du-taux-d-interet-applicable-en-cas-de-paiement-differe-ou-fractionne-20250214" class="fig-ranking-profile-link" data-gtm="{"event":"customEventGA4","eventName":"click_navigation","location":"bloc_sur_lememe_theme","feature":"new_article_blocs","feature_details":"Sur le m\u00eame th\u00e8me","button_action":"crossclick"}" data-fig-domain="LEFIGARO"> <h2 class="fig-ranking-profile-headline " >Droits de succession : hausse du taux d’intérêt applicable en cas de paiement différé ou fractionné</h2> </a> <figure class="fig-ranking-profile-media-small-picture" data-fig-link="1"><div class="fig-placeholder fig-placeholder--16-9 fig-lazy"><img data-srcset="https://i.f1g.fr/media/cms/120x68_crop/2025/02/14/9adea9733b33fdde6321729ecebbaabc6657fc36998a9212547a809907ac5f33.jpg 120w, https://i.f1g.fr/media/cms/224x126_crop/2025/02/14/9adea9733b33fdde6321729ecebbaabc6657fc36998a9212547a809907ac5f33.jpg 224w, https://i.f1g.fr/media/cms/282x159_crop/2025/02/14/9adea9733b33fdde6321729ecebbaabc6657fc36998a9212547a809907ac5f33.jpg 282w" sizes="(min-width: 64em) 224px, (min-width: 48em) 282px, 120px" class="fig-img fig-ranking-profile-media-small-picture__photo" alt="Droits de succession : hausse du taux d’intérêt applicable en cas de paiement différé ou fractionné" height="2394" width="3000"/><noscript><img srcset="https://i.f1g.fr/media/cms/120x68_crop/2025/02/14/9adea9733b33fdde6321729ecebbaabc6657fc36998a9212547a809907ac5f33.jpg 120w, https://i.f1g.fr/media/cms/224x126_crop/2025/02/14/9adea9733b33fdde6321729ecebbaabc6657fc36998a9212547a809907ac5f33.jpg 224w, https://i.f1g.fr/media/cms/282x159_crop/2025/02/14/9adea9733b33fdde6321729ecebbaabc6657fc36998a9212547a809907ac5f33.jpg 282w" sizes="(min-width: 64em) 224px, (min-width: 48em) 282px, 120px" class="fig-img--complete fig-img fig-ranking-profile-media-small-picture__photo" alt="Droits de succession : hausse du taux d’intérêt applicable en cas de paiement différé ou fractionné" height="2394" width="3000"/></noscript></div></figure> <p class="fig-ranking-profile-standfirst"> Les héritiers peuvent, selon les cas, demander à différer et/ou fractionner le paiement des droits de succession. Les bénéficiaires de ce «crédit» accordé par le fisc sont alors redevables d’intérêts, dont le taux vient d’être défini pour 2025. </p> </article> </li> <li class="fig-related-content__item"> <article class="fig-ranking-profile-container fig-ranking-profile-small-picture fig-ranking-profile--suggested" data-content-name="article" data-module="fig-ranking-profile-container" data-context="was @visible" > <a href="https://leparticulier.lefigaro.fr/jcms/c_120793/succession/droits-de-succession-prolongation-du-regime-derogatoire-en-corse-20250211" class="fig-ranking-profile-link" data-gtm="{"event":"customEventGA4","eventName":"click_navigation","location":"bloc_sur_lememe_theme","feature":"new_article_blocs","feature_details":"Sur le m\u00eame th\u00e8me","button_action":"crossclick"}" data-fig-domain="LEFIGARO"> <h2 class="fig-ranking-profile-headline " >Corse : prolongation du régime dérogatoire des droits de succession</h2> </a> <figure class="fig-ranking-profile-media-small-picture" data-fig-link="1"><div class="fig-placeholder fig-placeholder--16-9 fig-lazy"><img data-srcset="https://i.f1g.fr/media/cms/120x68_crop/2025/02/11/363ab08962d4495b944ff1ec9f93e0732ac5ad975b5444618ebe44bdae674379.jpg 120w, https://i.f1g.fr/media/cms/224x126_crop/2025/02/11/363ab08962d4495b944ff1ec9f93e0732ac5ad975b5444618ebe44bdae674379.jpg 224w, https://i.f1g.fr/media/cms/282x159_crop/2025/02/11/363ab08962d4495b944ff1ec9f93e0732ac5ad975b5444618ebe44bdae674379.jpg 282w" sizes="(min-width: 64em) 224px, (min-width: 48em) 282px, 120px" class="fig-img fig-ranking-profile-media-small-picture__photo" alt="Corse : prolongation du régime dérogatoire des droits de succession" height="2000" width="3000"/><noscript><img srcset="https://i.f1g.fr/media/cms/120x68_crop/2025/02/11/363ab08962d4495b944ff1ec9f93e0732ac5ad975b5444618ebe44bdae674379.jpg 120w, https://i.f1g.fr/media/cms/224x126_crop/2025/02/11/363ab08962d4495b944ff1ec9f93e0732ac5ad975b5444618ebe44bdae674379.jpg 224w, https://i.f1g.fr/media/cms/282x159_crop/2025/02/11/363ab08962d4495b944ff1ec9f93e0732ac5ad975b5444618ebe44bdae674379.jpg 282w" sizes="(min-width: 64em) 224px, (min-width: 48em) 282px, 120px" class="fig-img--complete fig-img fig-ranking-profile-media-small-picture__photo" alt="Corse : prolongation du régime dérogatoire des droits de succession" height="2000" width="3000"/></noscript></div></figure> <p class="fig-ranking-profile-standfirst"> Bonne nouvelle pour les propriétaires de biens immobiliers situés en Corse : l’exonération partielle de droits de succession appliquée aux biens immobiliers situés sur l’Île de Beauté est de nouveau prolongée pour 10 ans. Cet avantage fiscal existe depuis plus de deux siècles. </p> </article> </li> <li class="fig-related-content__item"> <article class="fig-ranking-profile-container fig-ranking-profile-small-picture fig-ranking-profile--premium fig-ranking-profile--suggested" data-content-name="article" data-module="fig-ranking-profile-container" data-context="was @visible" > <a href="https://leparticulier.lefigaro.fr/jcms/c_120793/succession/mon-frere-a-siphonne-plus-de-300-000-euros-de-la-succession-comment-se-defendre-face-a-un-detournement-d-heritage-20250121" class="fig-ranking-profile-link" aria-label="« Mon frère a siphonné plus de 300 000 euros sur la succession » : comment se défendre face au détournement d’héritage ? (article Premium)" title="« Mon frère a siphonné plus de 300 000 euros sur la succession » : comment se défendre face au détournement d’héritage ? (article Premium)" data-gtm="{"event":"customEventGA4","eventName":"click_navigation","location":"bloc_sur_lememe_theme","feature":"new_article_blocs","feature_details":"Sur le m\u00eame th\u00e8me","button_action":"crossclick"}" data-fig-domain="LEFIGARO"> <h2 class="fig-ranking-profile-headline fig-premium-mark " >« Mon frère a siphonné plus de 300 000 euros sur la succession » : comment se défendre face au détournement d’héritage ?</h2> </a> <figure class="fig-ranking-profile-media-small-picture" data-fig-link="1"><div class="fig-placeholder fig-placeholder--16-9 fig-lazy"><img data-srcset="https://i.f1g.fr/media/cms/120x68_crop/2025/01/16/d9cfcd4724a0c892305435d8520458f967b2cb80767138de73a4d99a2198bc55.jpg 120w, https://i.f1g.fr/media/cms/224x126_crop/2025/01/16/d9cfcd4724a0c892305435d8520458f967b2cb80767138de73a4d99a2198bc55.jpg 224w, https://i.f1g.fr/media/cms/282x159_crop/2025/01/16/d9cfcd4724a0c892305435d8520458f967b2cb80767138de73a4d99a2198bc55.jpg 282w" sizes="(min-width: 64em) 224px, (min-width: 48em) 282px, 120px" class="fig-img fig-ranking-profile-media-small-picture__photo" alt="« Mon frère a siphonné plus de 300 000 euros sur la succession » : comment se défendre face au détournement d’héritage ?" height="2000" width="3000"/><noscript><img srcset="https://i.f1g.fr/media/cms/120x68_crop/2025/01/16/d9cfcd4724a0c892305435d8520458f967b2cb80767138de73a4d99a2198bc55.jpg 120w, https://i.f1g.fr/media/cms/224x126_crop/2025/01/16/d9cfcd4724a0c892305435d8520458f967b2cb80767138de73a4d99a2198bc55.jpg 224w, https://i.f1g.fr/media/cms/282x159_crop/2025/01/16/d9cfcd4724a0c892305435d8520458f967b2cb80767138de73a4d99a2198bc55.jpg 282w" sizes="(min-width: 64em) 224px, (min-width: 48em) 282px, 120px" class="fig-img--complete fig-img fig-ranking-profile-media-small-picture__photo" alt="« Mon frère a siphonné plus de 300 000 euros sur la succession » : comment se défendre face au détournement d’héritage ?" height="2000" width="3000"/></noscript></div></figure> <p class="fig-ranking-profile-standfirst"> Quand un héritier détourne des biens faisant partie de la succession, au détriment des autres, il se rend coupable de recel successoral. Aller en justice est alors une épreuve, parfois inévitable. </p> </article> </li> <li class="fig-related-content__item"> <article class="fig-ranking-profile-container fig-ranking-profile-small-picture fig-ranking-profile--premium fig-ranking-profile--suggested" data-content-name="article" data-module="fig-ranking-profile-container" data-context="was @visible" > <a href="https://leparticulier.lefigaro.fr/jcms/c_120793/succession/la-maison-familiale-dont-ma-mere-a-l-usufruit-se-degrade-comment-reagir-20250105" class="fig-ranking-profile-link" aria-label="La maison familiale, dont ma mère a l’usufruit, se dégrade : comment réagir ? (article Premium)" title="La maison familiale, dont ma mère a l’usufruit, se dégrade : comment réagir ? (article Premium)" data-gtm="{"event":"customEventGA4","eventName":"click_navigation","location":"bloc_sur_lememe_theme","feature":"new_article_blocs","feature_details":"Sur le m\u00eame th\u00e8me","button_action":"crossclick"}" data-fig-domain="LEFIGARO"> <h2 class="fig-ranking-profile-headline fig-premium-mark " >La maison familiale, dont ma mère a l’usufruit, se dégrade : comment réagir ?</h2> </a> <figure class="fig-ranking-profile-media-small-picture" data-fig-link="1"><div class="fig-placeholder fig-placeholder--16-9 fig-lazy"><img data-srcset="https://i.f1g.fr/media/cms/120x68_crop/2025/01/03/f4fdd1c7431c65714ba7352a54144b2515195568eda51f56faaf920af657063f.jpg 120w, https://i.f1g.fr/media/cms/224x126_crop/2025/01/03/f4fdd1c7431c65714ba7352a54144b2515195568eda51f56faaf920af657063f.jpg 224w, https://i.f1g.fr/media/cms/282x159_crop/2025/01/03/f4fdd1c7431c65714ba7352a54144b2515195568eda51f56faaf920af657063f.jpg 282w" sizes="(min-width: 64em) 224px, (min-width: 48em) 282px, 120px" class="fig-img fig-ranking-profile-media-small-picture__photo" alt="La maison familiale, dont ma mère a l’usufruit, se dégrade : comment réagir ?" height="2000" width="3000"/><noscript><img srcset="https://i.f1g.fr/media/cms/120x68_crop/2025/01/03/f4fdd1c7431c65714ba7352a54144b2515195568eda51f56faaf920af657063f.jpg 120w, https://i.f1g.fr/media/cms/224x126_crop/2025/01/03/f4fdd1c7431c65714ba7352a54144b2515195568eda51f56faaf920af657063f.jpg 224w, https://i.f1g.fr/media/cms/282x159_crop/2025/01/03/f4fdd1c7431c65714ba7352a54144b2515195568eda51f56faaf920af657063f.jpg 282w" sizes="(min-width: 64em) 224px, (min-width: 48em) 282px, 120px" class="fig-img--complete fig-img fig-ranking-profile-media-small-picture__photo" alt="La maison familiale, dont ma mère a l’usufruit, se dégrade : comment réagir ?" height="2000" width="3000"/></noscript></div></figure> <p class="fig-ranking-profile-standfirst"> Il n’est pas simple d’agir contre un parent qui a reçu en héritage l’usufruit d’un bien immobilier et n’en assure plus l’entretien. Plusieurs solutions sont envisageables pour éviter qu’il ne se dégrade, jusqu’à l’annulation de l’usufruit. </p> </article> </li> <li class="fig-related-content__item"> <article class="fig-ranking-profile-container fig-ranking-profile-small-picture fig-ranking-profile--suggested" data-content-name="article" data-module="fig-ranking-profile-container" data-context="was @visible" > <a href="https://leparticulier.lefigaro.fr/jcms/c_120793/succession/vous-avez-ete-victime-d-un-detournement-d-heritage-racontez-nous-votre-histoire-20241210" class="fig-ranking-profile-link" data-gtm="{"event":"customEventGA4","eventName":"click_navigation","location":"bloc_sur_lememe_theme","feature":"new_article_blocs","feature_details":"Sur le m\u00eame th\u00e8me","button_action":"crossclick"}" data-fig-domain="LEFIGARO"> <h2 class="fig-ranking-profile-headline " >Vous avez été victime d’un détournement d’héritage ? Racontez-nous votre histoire !</h2> </a> <figure class="fig-ranking-profile-media-small-picture" data-fig-link="1"><div class="fig-placeholder fig-placeholder--16-9 fig-lazy"><img data-srcset="https://i.f1g.fr/media/cms/120x68_crop/2024/12/10/a6cf4f114c7625a98ae11e92e539ecadcc017361c6ce944bdb977ce33ada7f1a.jpg 120w, https://i.f1g.fr/media/cms/224x126_crop/2024/12/10/a6cf4f114c7625a98ae11e92e539ecadcc017361c6ce944bdb977ce33ada7f1a.jpg 224w, https://i.f1g.fr/media/cms/282x159_crop/2024/12/10/a6cf4f114c7625a98ae11e92e539ecadcc017361c6ce944bdb977ce33ada7f1a.jpg 282w" sizes="(min-width: 64em) 224px, (min-width: 48em) 282px, 120px" class="fig-img fig-ranking-profile-media-small-picture__photo" alt="Vous avez été victime d’un détournement d’héritage ? Racontez-nous votre histoire !" height="1501" width="3000"/><noscript><img srcset="https://i.f1g.fr/media/cms/120x68_crop/2024/12/10/a6cf4f114c7625a98ae11e92e539ecadcc017361c6ce944bdb977ce33ada7f1a.jpg 120w, https://i.f1g.fr/media/cms/224x126_crop/2024/12/10/a6cf4f114c7625a98ae11e92e539ecadcc017361c6ce944bdb977ce33ada7f1a.jpg 224w, https://i.f1g.fr/media/cms/282x159_crop/2024/12/10/a6cf4f114c7625a98ae11e92e539ecadcc017361c6ce944bdb977ce33ada7f1a.jpg 282w" sizes="(min-width: 64em) 224px, (min-width: 48em) 282px, 120px" class="fig-img--complete fig-img fig-ranking-profile-media-small-picture__photo" alt="Vous avez été victime d’un détournement d’héritage ? Racontez-nous votre histoire !" height="1501" width="3000"/></noscript></div></figure> <p class="fig-ranking-profile-standfirst"> La rédaction du Particulier recherche des témoignages de personnes ayant été victimes de détournement d’héritage (aussi appelé « recel successoral »). </p> </article> </li> <li class="fig-related-content__item"> <article class="fig-ranking-profile-container fig-ranking-profile-small-picture fig-ranking-profile--suggested" data-content-name="article" data-module="fig-ranking-profile-container" data-context="was @visible" > <a href="https://leparticulier.lefigaro.fr/jcms/c_120793/succession/succession-les-heritiers-autorises-a-prelever-plus-d-argent-sur-le-compte-du-defunt-en-2025-20241206" class="fig-ranking-profile-link" data-gtm="{"event":"customEventGA4","eventName":"click_navigation","location":"bloc_sur_lememe_theme","feature":"new_article_blocs","feature_details":"Sur le m\u00eame th\u00e8me","button_action":"crossclick"}" data-fig-domain="LEFIGARO"> <h2 class="fig-ranking-profile-headline " >Succession : les héritiers autorisés à prélever plus d’argent sur le compte du défunt en 2025</h2> </a> <figure class="fig-ranking-profile-media-small-picture" data-fig-link="1"><div class="fig-placeholder fig-placeholder--16-9 fig-lazy"><img data-srcset="https://i.f1g.fr/media/cms/120x68_crop/2024/12/06/c421d5ae0bdcda2441f8b9b0f53a675e129e00eece6bf70462cc15506a58710b.jpg 120w, https://i.f1g.fr/media/cms/224x126_crop/2024/12/06/c421d5ae0bdcda2441f8b9b0f53a675e129e00eece6bf70462cc15506a58710b.jpg 224w, https://i.f1g.fr/media/cms/282x159_crop/2024/12/06/c421d5ae0bdcda2441f8b9b0f53a675e129e00eece6bf70462cc15506a58710b.jpg 282w" sizes="(min-width: 64em) 224px, (min-width: 48em) 282px, 120px" class="fig-img fig-ranking-profile-media-small-picture__photo" alt="Succession : les héritiers autorisés à prélever plus d’argent sur le compte du défunt en 2025" height="2000" width="3000"/><noscript><img srcset="https://i.f1g.fr/media/cms/120x68_crop/2024/12/06/c421d5ae0bdcda2441f8b9b0f53a675e129e00eece6bf70462cc15506a58710b.jpg 120w, https://i.f1g.fr/media/cms/224x126_crop/2024/12/06/c421d5ae0bdcda2441f8b9b0f53a675e129e00eece6bf70462cc15506a58710b.jpg 224w, https://i.f1g.fr/media/cms/282x159_crop/2024/12/06/c421d5ae0bdcda2441f8b9b0f53a675e129e00eece6bf70462cc15506a58710b.jpg 282w" sizes="(min-width: 64em) 224px, (min-width: 48em) 282px, 120px" class="fig-img--complete fig-img fig-ranking-profile-media-small-picture__photo" alt="Succession : les héritiers autorisés à prélever plus d’argent sur le compte du défunt en 2025" height="2000" width="3000"/></noscript></div></figure> <p class="fig-ranking-profile-standfirst"> Le montant pouvant être prélevé par les héritiers sur le compte bancaire du défunt pour financer les frais d’obsèques et les dépenses urgentes, comme le loyer ou les impôts, vient d’être relevé pour 2025. </p> </article> </li> <li class="fig-related-content__item"> <article class="fig-ranking-profile-container fig-ranking-profile-small-picture fig-ranking-profile--premium fig-ranking-profile--suggested" data-content-name="article" data-module="fig-ranking-profile-container" data-context="was @visible" > <a href="https://leparticulier.lefigaro.fr/jcms/c_120886/assurance-vie/contester-les-primes-d-assurance-vie-versees-dans-le-cadre-d-un-heritage-ou-l-histoire-d-une-hypocrisie-bien-francaise-20241005" class="fig-ranking-profile-link" aria-label="Une hypocrisie judiciaire bien française : contester les primes d’assurance vie excessives lors d’une succession mène souvent dans une impasse (article Premium)" title="Une hypocrisie judiciaire bien française : contester les primes d’assurance vie excessives lors d’une succession mène souvent dans une impasse (article Premium)" data-gtm="{"event":"customEventGA4","eventName":"click_navigation","location":"bloc_sur_lememe_theme","feature":"new_article_blocs","feature_details":"Sur le m\u00eame th\u00e8me","button_action":"crossclick"}" data-fig-domain="LEFIGARO"> <h2 class="fig-ranking-profile-headline fig-premium-mark " >Une hypocrisie judiciaire bien française : contester les primes d’assurance vie excessives lors d’une succession mène souvent dans une impasse</h2> </a> <figure class="fig-ranking-profile-media-small-picture" data-fig-link="1"><div class="fig-placeholder fig-placeholder--16-9 fig-lazy"><img data-srcset="https://i.f1g.fr/media/cms/120x68_crop/2024/09/24/6c632615b44b3fe95421deb11c1169feb9c72e936afb6059b8f5079d146db62d.jpg 120w, https://i.f1g.fr/media/cms/224x126_crop/2024/09/24/6c632615b44b3fe95421deb11c1169feb9c72e936afb6059b8f5079d146db62d.jpg 224w, https://i.f1g.fr/media/cms/282x159_crop/2024/09/24/6c632615b44b3fe95421deb11c1169feb9c72e936afb6059b8f5079d146db62d.jpg 282w" sizes="(min-width: 64em) 224px, (min-width: 48em) 282px, 120px" class="fig-img fig-ranking-profile-media-small-picture__photo" alt="Une hypocrisie judiciaire bien française : contester les primes d’assurance vie excessives lors d’une succession mène souvent dans une impasse" height="1333" width="2000"/><noscript><img srcset="https://i.f1g.fr/media/cms/120x68_crop/2024/09/24/6c632615b44b3fe95421deb11c1169feb9c72e936afb6059b8f5079d146db62d.jpg 120w, https://i.f1g.fr/media/cms/224x126_crop/2024/09/24/6c632615b44b3fe95421deb11c1169feb9c72e936afb6059b8f5079d146db62d.jpg 224w, https://i.f1g.fr/media/cms/282x159_crop/2024/09/24/6c632615b44b3fe95421deb11c1169feb9c72e936afb6059b8f5079d146db62d.jpg 282w" sizes="(min-width: 64em) 224px, (min-width: 48em) 282px, 120px" class="fig-img--complete fig-img fig-ranking-profile-media-small-picture__photo" alt="Une hypocrisie judiciaire bien française : contester les primes d’assurance vie excessives lors d’une succession mène souvent dans une impasse" height="1333" width="2000"/></noscript></div></figure> <p class="fig-ranking-profile-standfirst"> Le placement préféré des Français profite d'un cadre fiscal et successoral très avantageux. Heureusement, tout n'est pas permis : si l'assuré a versé des primes trop élevées sur son contrat, ses héritiers spoliés peuvent agir en justice. Mais le résultat est très aléatoire. </p> </article> </li> <li class="fig-related-content__item"> <article class="fig-ranking-profile-container fig-ranking-profile-small-picture fig-ranking-profile--suggested" data-content-name="article" data-module="fig-ranking-profile-container" data-context="was @visible" > <a href="https://leparticulier.lefigaro.fr/jcms/c_120793/succession/succession-loger-son-enfant-n-est-pas-forcement-synonyme-de-cadeau-20240916" class="fig-ranking-profile-link" data-gtm="{"event":"customEventGA4","eventName":"click_navigation","location":"bloc_sur_lememe_theme","feature":"new_article_blocs","feature_details":"Sur le m\u00eame th\u00e8me","button_action":"crossclick"}" data-fig-domain="LEFIGARO"> <h2 class="fig-ranking-profile-headline " >Succession : loger un enfant n'est pas forcément synonyme de cadeau</h2> </a> <figure class="fig-ranking-profile-media-small-picture" data-fig-link="1"><div class="fig-placeholder fig-placeholder--16-9 fig-lazy"><img data-srcset="https://i.f1g.fr/media/cms/120x68_crop/2024/09/16/f8fe43824949429def99764fa3cdc04a4d6d35602a69252d1f71ea7386615e18.jpg 120w, https://i.f1g.fr/media/cms/224x126_crop/2024/09/16/f8fe43824949429def99764fa3cdc04a4d6d35602a69252d1f71ea7386615e18.jpg 224w, https://i.f1g.fr/media/cms/282x159_crop/2024/09/16/f8fe43824949429def99764fa3cdc04a4d6d35602a69252d1f71ea7386615e18.jpg 282w" sizes="(min-width: 64em) 224px, (min-width: 48em) 282px, 120px" class="fig-img fig-ranking-profile-media-small-picture__photo" alt="Succession : loger un enfant n'est pas forcément synonyme de cadeau" height="2000" width="3000"/><noscript><img srcset="https://i.f1g.fr/media/cms/120x68_crop/2024/09/16/f8fe43824949429def99764fa3cdc04a4d6d35602a69252d1f71ea7386615e18.jpg 120w, https://i.f1g.fr/media/cms/224x126_crop/2024/09/16/f8fe43824949429def99764fa3cdc04a4d6d35602a69252d1f71ea7386615e18.jpg 224w, https://i.f1g.fr/media/cms/282x159_crop/2024/09/16/f8fe43824949429def99764fa3cdc04a4d6d35602a69252d1f71ea7386615e18.jpg 282w" sizes="(min-width: 64em) 224px, (min-width: 48em) 282px, 120px" class="fig-img--complete fig-img fig-ranking-profile-media-small-picture__photo" alt="Succession : loger un enfant n'est pas forcément synonyme de cadeau" height="2000" width="3000"/></noscript></div></figure> <p class="fig-ranking-profile-standfirst"> La justice a estimé que si un parent prête un logement à l'un de leurs enfants, ce geste n’a pas automatiquement à être requalifié de cadeau. Il n’est donc pas nécessaire de tenir compte de cet avantage au moment du partage de la succession avec les autres héritiers. </p> </article> </li> <li class="fig-related-content__item"> <article class="fig-ranking-profile-container fig-ranking-profile-small-picture fig-ranking-profile--premium fig-ranking-profile--suggested" data-content-name="article" data-module="fig-ranking-profile-container" data-context="was @visible" > <a href="https://leparticulier.lefigaro.fr/jcms/c_120793/succession/que-dit-la-loi-sur-la-succession-en-l-absence-de-testament-20240814" class="fig-ranking-profile-link" aria-label="Que dit la loi sur les successions en l'absence de testament ? (article Premium)" title="Que dit la loi sur les successions en l'absence de testament ? (article Premium)" data-gtm="{"event":"customEventGA4","eventName":"click_navigation","location":"bloc_sur_lememe_theme","feature":"new_article_blocs","feature_details":"Sur le m\u00eame th\u00e8me","button_action":"crossclick"}" data-fig-domain="LEFIGARO"> <h2 class="fig-ranking-profile-headline fig-premium-mark " >Que dit la loi sur les successions en l'absence de testament ?</h2> </a> <figure class="fig-ranking-profile-media-small-picture" data-fig-link="1"><div class="fig-placeholder fig-placeholder--16-9 fig-lazy"><img data-srcset="https://i.f1g.fr/media/cms/120x68_crop/2024/07/23/d82cb505e0cd35f56f0cc21e71460f576445737cb2953d341503eeb8c392cc38.jpg 120w, https://i.f1g.fr/media/cms/224x126_crop/2024/07/23/d82cb505e0cd35f56f0cc21e71460f576445737cb2953d341503eeb8c392cc38.jpg 224w, https://i.f1g.fr/media/cms/282x159_crop/2024/07/23/d82cb505e0cd35f56f0cc21e71460f576445737cb2953d341503eeb8c392cc38.jpg 282w" sizes="(min-width: 64em) 224px, (min-width: 48em) 282px, 120px" class="fig-img fig-ranking-profile-media-small-picture__photo" alt="Que dit la loi sur les successions en l'absence de testament ?" height="1333" width="2000"/><noscript><img srcset="https://i.f1g.fr/media/cms/120x68_crop/2024/07/23/d82cb505e0cd35f56f0cc21e71460f576445737cb2953d341503eeb8c392cc38.jpg 120w, https://i.f1g.fr/media/cms/224x126_crop/2024/07/23/d82cb505e0cd35f56f0cc21e71460f576445737cb2953d341503eeb8c392cc38.jpg 224w, https://i.f1g.fr/media/cms/282x159_crop/2024/07/23/d82cb505e0cd35f56f0cc21e71460f576445737cb2953d341503eeb8c392cc38.jpg 282w" sizes="(min-width: 64em) 224px, (min-width: 48em) 282px, 120px" class="fig-img--complete fig-img fig-ranking-profile-media-small-picture__photo" alt="Que dit la loi sur les successions en l'absence de testament ?" height="1333" width="2000"/></noscript></div></figure> <p class="fig-ranking-profile-standfirst"> Si le défunt n'a pas organisé sa succession, ses biens sont répartis entre ses héritiers selon un ordre défini par la loi. Dans tous les cas, les descendants sont prioritaires et écartent les autres membres de la famille. </p> </article> </li> <li class="fig-related-content__item"> <article class="fig-ranking-profile-container fig-ranking-profile-small-picture fig-ranking-profile--premium fig-ranking-profile--suggested" data-content-name="article" data-module="fig-ranking-profile-container" data-context="was @visible" > <a href="https://leparticulier.lefigaro.fr/jcms/c_120793/succession/ce-qu-il-faut-savoir-pour-calculer-ses-frais-de-succession-20240814" class="fig-ranking-profile-link" aria-label="Ce qu’il faut savoir pour calculer ses frais de succession (article Premium)" title="Ce qu’il faut savoir pour calculer ses frais de succession (article Premium)" data-gtm="{"event":"customEventGA4","eventName":"click_navigation","location":"bloc_sur_lememe_theme","feature":"new_article_blocs","feature_details":"Sur le m\u00eame th\u00e8me","button_action":"crossclick"}" data-fig-domain="LEFIGARO"> <h2 class="fig-ranking-profile-headline fig-premium-mark " >Ce qu’il faut savoir pour calculer ses frais de succession</h2> </a> <figure class="fig-ranking-profile-media-small-picture" data-fig-link="1"><div class="fig-placeholder fig-placeholder--16-9 fig-lazy"><img data-srcset="https://i.f1g.fr/media/cms/120x68_crop/2024/07/24/39ee2a09f44484be9dbc7ea20f2b97dc3d4220932dee08d4a65966f5af67edcf.jpg 120w, https://i.f1g.fr/media/cms/224x126_crop/2024/07/24/39ee2a09f44484be9dbc7ea20f2b97dc3d4220932dee08d4a65966f5af67edcf.jpg 224w, https://i.f1g.fr/media/cms/282x159_crop/2024/07/24/39ee2a09f44484be9dbc7ea20f2b97dc3d4220932dee08d4a65966f5af67edcf.jpg 282w" sizes="(min-width: 64em) 224px, (min-width: 48em) 282px, 120px" class="fig-img fig-ranking-profile-media-small-picture__photo" alt="Ce qu’il faut savoir pour calculer ses frais de succession" height="1798" width="3000"/><noscript><img srcset="https://i.f1g.fr/media/cms/120x68_crop/2024/07/24/39ee2a09f44484be9dbc7ea20f2b97dc3d4220932dee08d4a65966f5af67edcf.jpg 120w, https://i.f1g.fr/media/cms/224x126_crop/2024/07/24/39ee2a09f44484be9dbc7ea20f2b97dc3d4220932dee08d4a65966f5af67edcf.jpg 224w, https://i.f1g.fr/media/cms/282x159_crop/2024/07/24/39ee2a09f44484be9dbc7ea20f2b97dc3d4220932dee08d4a65966f5af67edcf.jpg 282w" sizes="(min-width: 64em) 224px, (min-width: 48em) 282px, 120px" class="fig-img--complete fig-img fig-ranking-profile-media-small-picture__photo" alt="Ce qu’il faut savoir pour calculer ses frais de succession" height="1798" width="3000"/></noscript></div></figure> <p class="fig-ranking-profile-standfirst"> Les droits de succession sont calculés sur la part nette revenant à chaque héritier ou légataire après déduction d'un abattement. Des frais de notaire sont également à prévoir. Voici les éléments à prendre en compte pour en faire une estimation. </p> </article> </li> </ol> </div> </div> <aside class="fig-wrapper-flex-column__1-of-3 fig-wrapper-flex-column__fixed-size" data-context="@media (min-width:64em) and was @visible" data-module="fig-ad-content" data-mrf-recirculation="fig-ad-content" > <a class="fig-a11y-skip a11y-hidden" href="#fig-a11y-skip-bottom-pave_btf" > Passer la publicité </a> <div class="fig-ad-content fig-ad-content--pave_btf" data-format="pave_btf" tabindex="-1" aria-hidden="true" ><div data-figtag="pave_btf"></div></div> <div id="fig-a11y-skip-bottom-pave_btf"></div> </aside> </div> </div> <section class="fig-kiosk fig-kiosk--le_particulier fig-tranche" > <div class="fig-tranche__container"> <p class="fig-tranche__main-title"> Les publications du Particulier <a href="https://boutique.leparticulier.lefigaro.fr/" target="_blank" rel="noopener" class="fig-tranche__showmore" aria-label="Voir toutes nos publications : Les publications du 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