Maître Emma FAVRE-ROCHEX

Avocat au barreau de Lyon

Compétences : Droit des sociétés, Droit commercial, des affaires et de la concurrence, Droit des associations et des fondations

Barreau : Lyon

Adresse : 14 Rue de la Charité 69002 LYON

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Publié le 01/08/2024

L’usufruitier de parts sociales : un quasi-associé ?

Article juridique - Droit des sociétés

Par Me Emma FAVRE-ROCHEX

L’usufruitier de parts sociales : un quasi-associé ?

Note sous Cour de cassation, civ 3ème, 11 juillet 2024, n°23-10.013

Usufruitier, kesako ?

Être propriétaire, cela donne trois types de droit :
➡️Utiliser le bien,
➡️Percevoir les revenus du biens (en le louant par exemple),
➡️Disposer du bien (le vendre).

Il est possible de diviser ces trois droits entre plusieurs personnes.

L’usufruitier aura le droit d’utiliser le bien et d’en percevoir les revenus, alors que le « nu-propriétaire » pourra en disposer.

Et sur les parts sociales, qu’est-ce que cela donne ?

L’usufruitier a surtout le droit de percevoir des dividendes (les revenus).

L’usufruit est un super outil pour anticiper la transmission : les parents peuvent donner ou céder la nue-propriété aux enfants et garder l’usufruit (revenus pour la retraite).

L’usufruitier est-il associé ?

NON, mais il en a quand même certains droits ! C’est ce qu’a jugé la Cour de cassation le 16 février 2022 (N°20-15.164) après un avis de la chambre commerciale du 1er décembre 2021.

L’usufruitier peut exercer les prérogatives d’associé qui ont une « incidence directe sur son droit de jouissance ».

Est-ce que les statuts peuvent prévoir que l’usufruitier ne pourra contester que les décisions relatives à l’affectation du résultat ?

NON, précision apportée par la Cour de cassation le 11 juillet 2024. Il n’est pas possible de priver par une clause statutaire l’usufruitier du droit de contester une délibération ayant une « incidence directe sur son droit de jouissance ».