Maître Fiona VALENZA

Avocat au barreau d'Aix-en-provence

Compétences : Droit de la famille, divorce, séparation, Droit des enfants, Droit des mineurs, Droit des successions et donations, Droit du patrimoine

Barreau : Aix-en-provence

Adresse : Espace Forbin 13100 AIX EN PROVENCE

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Publié le 10/09/2025

Être pacsé avec un tiers prive un frère ou une sœur d’une exonération de droits de succession, même après 5 ans de vie commune avec le défunt.

Article juridique - Droit de la famille, des personnes et de leur patrimoine

Par Me Fiona VALENZA

Être pacsé avec un tiers prive un frère ou une sœur d’une exonération de droits de succession, même après 5 ans de vie commune avec le défunt.

Frères et sœurs : la condition de célibat strictement interprétée

L’article 796-0 ter du CGI prévoit une exonération de droits de succession entre frères et sœurs sous trois conditions. La plus commentée : être au moment du décès « célibataire, veuf, divorcé ou séparé de corps ».

La Cour de cassation a confirmé récemment que cette condition exclut les personnes liées par un PACS avec un tiers, même si elles cohabitent depuis plus de 5 ans avec le défunt et remplissent les autres critères (âge ou invalidité).

Un rappel strict de la lettre du texte, renforcé par la référence à l’article 515-4 du Code civil, qui consacre l’engagement de vie commune dans le cadre du PACS.

Ce cas illustre l’importance de la situation juridique exacte du collatéral au jour du décès dans l’ouverture des droits à exonération.

Réf : Cass. com. 28-5-2025 n° 21-16.632 F-B

#DroitDesSuccessions #Fiscalité #PACS