Maître Laure MARCHAL

Avocat au barreau de Montpellier

Compétences : Droit de la famille, des personnes et de leur patrimoine, Droit de la famille, divorce, séparation, Droit des successions et donations, Droit du patrimoine, Procédure civile

Barreau : Montpellier

Adresse : 12 rue Charles Amans 34000 MONTPELLIER

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Publié le 05/03/2019

Les étrennes : quels intérêts retirer de la gratification d'un proche ?

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

Par Me Laure MARCHAL

Les étrennes

La Nouvelle année est l’occasion d’offrir à ses proches (enfants, petits-enfants, neveux, employés) un présent d’usage dénommé « étrennes ».

Les étrennes peuvent prendre la forme du versement d’une somme d’argent qui n’est soumis à aucune formalité.

Elles échappent aux règles applicables en matière de successions et donations à deux conditions : demeurer raisonnables dans leur montant par rapport à la fortune du donateur et être justifiées par un évènement générateur (fêtes de Noël, nouvelle année).

Les étrennes ne sont pas imposées fiscalement et elles ne sont pas rapportables à la succession du donateur (article 852 du Code civil).

Recevoir des étrennes présente ainsi un avantage fiscal pour le gratifié, en particulier lorsqu’il n’est pas parent ou que parent éloigné avec le donateur.

De plus, les étrennes ne sont pas rapportables à la succession du donateur, ce qui permet à celui qui les offre de favoriser toute personne de son choix, en éludant les règles successorales.

Il convient néanmoins d’être prudent et d’opter pour une générosité modérée. La modicité du cadeau s’apprécie à la date à laquelle la donation a été effectuée.

En cas de libéralité excessive, celle-ci risque d’être qualifiée de don manuel et de perdre tous les avantages civils et fiscaux offerts par ce régime de faveur.