Maître Maxime CARPENTIER

Avocat au barreau des Hauts-de-Seine - Nanterre

Compétences : Fiscalité internationale, Fiscalité de l'activité professionnelle, Fiscalité du patrimoine, Fiscalité des particuliers, Fiscalité immobilière

Barreau : Hauts-de-Seine

Adresse : 2 rue Ancelle 92522 NEUILLY SUR SEINE CEDEX

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Publié le 02/06/2025

Exonération de l'article 796-0 ter du CGI : une personne PACSée n'est donc pas célibataire !

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

Par Me Maxime CARPENTIER

Exonération de l'article 796-0 ter du CGI : une personne PACSée n'est donc pas célibataire !

Il y a peu, l'on évoquait une récente décision rendue à propos de l'exonération de droits de mutation en cas de domiciliation commune d'une fratrie (voir ici).

Un nouvel arrêt de la Cour de cassation traite du sujet !

La Cour juge qu’une personne liée par un pacte civil de solidarité à l’ouverture de la succession ne peut pas être considérée comme célibataire au sens de l’article 796-0 ter du code général de impôts et ne peut ainsi pas bénéficier de l’exonération de droits prévue par le précédent article !

Ce qui est clair sans le dire, l'est bien plus en le disant...

Source : Cass. Com., 28 mai 2025, n° 21-16.632.