Maître Marion RIESS-VALERIUS

Avocat au barreau de Saint-Denis-la-Réunion

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

Barreau : Saint-Denis-de-la-Réunion

Adresse : 64 Avenue Eudoxie Nonge 97490 STE CLOTILDE

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Publié le 03/03/2024

Le leg en usufruit: comment calculer l'éventuelle réduction?

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

Par Me Marion RIESS-VALERIUS

Le leg en usufruit: comment calculer l'éventuelle réduction?

Le leg hors part successorale en usufruit doit être imputé sur la quotité disponible. En cas de dépassement, une indemnité de réduction du leg doit être calculée.

La question est de savoir comment se réalise cette imputation lorsque le leg est seulement fait en usufruit.

En effet, il y a deux méthodes envisageables:

- l'imputation en valeur: le bien légué est évalué sans ventiler la nue-propriété et l'usufruit. L'imputation se fait donc sur la valeur totale du bien.

- l'imputation en assiette: le leg est imputé sur la quotité disponible seulement sur la base de la valeur de l'usufruit, l'objet du leg.

La Cour de cassation a tranché la question dans un arrêt du 23 juin 2022, n° 20-23215, en imputant le leg en assiette. Ceci paraît logique puisque le légataire n'est pas censé de devenir, un jour, plein propriétaire du bien.