Maître Caroline MARTIN

Avocat au barreau de Paris

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

Barreau : Paris

Adresse : 262 BOULEVARD SAINT GERMAIN 75007 PARIS

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Publié le 05/11/2018

Associé marié sous le régime de la communauté de biens : sort des dividendes perçus pendant l'indivision post-communautaire

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

Par Me Caroline MARTIN

Associé marié sous le régime de la communauté de biens : sort des dividendes perçus pendant l'indivision post-communautaire

Dans un arrêt du 28 mars 2018, la Cour de cassation a jugé que les dividendes attachés à des parts sociales communes, perçus au cours de l'indivision post-communautaire, sont des fruits accroissant l'indivision.

En effet, les parts sociales acquises pendant le mariage par un époux sont des biens communs.

Ainsi, les fruits et revenus qu'ils produisent tombent en communauté. A la dissolution de la communauté, l'indivision se compose des biens communs et s'accroît des fruits qu'ils produisent.

Il faut ainsi distinguer entre le titre et la finance des parts sociales communes.

En conséquence, les dividendes perçus par un époux pendant la procédure de divorce seront à partager lors de la liquidation du régime matrimonial.

"Mais attendu qu'ayant constaté que les parts sociales détenues par M. X... au sein du groupe GVA avaient été acquises au cours du mariage, et exactement retenu que ces parts seraient portées à l'actif de communauté pour leur valeur au jour du partage, la qualité d'associé s'y attachant ne relevant pas de l'indivision, la cour d'appel en a à juste titre déduit que les bénéfices et dividendes perçus par M. X... de toutes les sociétés du groupe pendant l'indivision postcommunautaire étaient des fruits accroissant à l'indivision ; que le moyen n'est pas fondé (...)"

Cass. civ. 1re, 28 mars 2018, n°17-16.198