Maître Catherine VEROT-FOURNET

Avocat au barreau de Lyon

Compétences : Droit de la famille, divorce, séparation

Barreau : Lyon

Adresse : 3 Cours de la Liberté 69003 LYON

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Publié le 03/01/2020

Droit de partage à 1.8 % au 1er janvier 2021

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

Par Me Catherine VEROT-FOURNET

Droit de partage à 1.8 % au 1er janvier 2021

La baisse du droit de partage tant attendue n'aura pas lieu pour 2020 et ne concerne pas tous les partages.

L'article 108 de la loi de finance publiée au Journal Officiel du 29 décembre 2019 Loi n° 2019-1479 prévoit une baisse du droit de partage progressive pour arriver au niveau d'avant 2011.

Ce droit de partage réduit ne concernera que les séparations de corps , divorces ou rupture de PACS.

Le partage des indivisions entre concubins reste fixé à 2.5 % pour l'heure.

Il existera une différence de traitement entre les couples mariés ou Pacsés et les concubins si une loi ne vient pas modifier ce point.

LE TAUX du droit de partage est fixé à :

1.8 % au 1er janvier 2021

1.1 % au 1er janvier 2022.

https://www.legifrance.gouv.fr/jo_pdf.do?id=JORFTEXT000039683923

Rappel: le droit de partage est un droit d'acte.

En l'absence de partage écrit le droit de partage n'est pas dû.

On aurait préféré la suppression totale du droit de partage pour éviter un partage non écrit qui est une source insécurité pour nos clients.