Maître Martine MOSCOVICI

Avocat au barreau de Paris

Compétences : Droit de la famille, des personnes et de leur patrimoine, Droit pénal

Barreau : Paris

Adresse : 47 RUE REMY DUMONCEL 75014 PARIS

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Publié le 11/07/2016

la prestation compensatoire

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

Par Me Martine MOSCOVICI

LA PRESTATION COMPENSATOIRE

Elle est définie par les articles 270 et 271 du code civil : elle est destinée à compenser la disparité créée par la rupture dans les conditions de vie ; elle est payée par l’époux le plus fortuné ; pour en établir le montant, le juge prend en compte la durée du mariage, l’âge et l’état de santé des époux, leur situation professionnelle et droits à retraite, leurs patrimoines respectifs, le choix fait par un époux de ne pas travailler pour éduquer les enfants.

En règle générale, c’est l’épouse qui a droit à la prestation, car les salaires féminins sont moindres que les masculins et c’est elle qui interrompra sa carrière pour s’occuper des enfants.

Pour obtenir cette prestation, le mariage est obligatoire ; des concubins ou pacsés n’y ont pas droit ; elle dépend aussi de la durée du mariage ; la période de cohabitation antérieure n’est pas prise en compte.

Chaque situation est prise en compte ;la prestation tient compte des besoins de l’époux créancier et des ressources du débiteur.

Il arrive que certains maris, qui ne veulent pas payer de prestation compensatoire, organisent leur insolvabilité en se mettant au chômage ou en liquidant leurs entreprises ; l’épouse pourra alors démontrer la manœuvre et obtenir une compensation. Elle est distincte de la pension alimentaire due pour les enfants.

La prestation peut être payée en capital en une fois ; ce qui ouvrira droit à une déduction forfaitaire et l’épouse ne déclarera pas cette somme au titre de ses impôts ; ou elle pourra être payée sur huit ans maximum ; dans ce cas, l’époux la déduira de l’assiette de ses impôts et l’épouse la déclarera.

Cette prestation peut aussi se réaliser en appartement ou droits sur un immeuble ou parts de société ; tous les montages sont possibles.

La prestation ne dépend pas d’un éventuel contrat de mariage ; elle est due même en cas de séparation des biens.

L’idéal serait que les époux s’accordent sur son montant mais ce n’est pas toujours le cas et le juge décidera au vu des éléments qui lui sont présentés.