Maître Linda FERRARI

Avocat au barreau de Nice

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

Barreau : Nice

Adresse : 52 Bis Bd Victor Hugo 06000 NICE

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Publié le 29/09/2026

Assurance-vie et droits de succession : ce que paient réellement les bénéficiaires

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

Par Me Linda FERRARI

Assurance-vie et droits de succession : ce que paient réellement les bénéficiaires

On entend souvent que l'assurance-vie « échappe aux droits de succession ». C'est en partie vrai, mais la fiscalité dépend avant tout de l'âge du souscripteur au moment des versements. Deux régimes coexistent.

Versements effectués avant 70 ans

Les capitaux issus de ces versements bénéficient d'un abattement de 152 500 € par bénéficiaire, tous contrats confondus (article 990 I du Code général des impôts). Au-delà, un prélèvement de 20 % s'applique jusqu'à 700 000 €, puis de 31,25 % pour la fraction supérieure. Les intérêts et plus-values produits par ces versements sont également concernés par ce régime.

Versements effectués après 70 ans

Seules les primes versées sont prises en compte, et non les intérêts, qui sont exonérés. Elles bénéficient d'un abattement global de 30 500 €, partagé entre tous les bénéficiaires et tous les contrats (article 757 B). Au-delà, elles sont soumises aux droits de succession classiques, selon le lien de parenté entre le défunt et le bénéficiaire.

Les bénéficiaires exonérés

Le conjoint survivant et le partenaire de PACS sont totalement exonérés, quel que soit le montant. Les frères et sœurs peuvent également l'être sous certaines conditions strictes d'âge, de situation et de cohabitation avec le défunt.

Un exemple simple

Un père a versé 200 000 € avant ses 70 ans sur un contrat au profit de ses deux enfants. Chacun reçoit 100 000 € : l'abattement de 152 500 € par bénéficiaire couvre l'intégralité, aucun prélèvement n'est dû. Si le même montant avait été versé après 70 ans, l'abattement de 30 500 € serait partagé, et le solde serait taxé comme un héritage, après application des abattements personnels de chaque enfant.

Attention à la réintégration

Au plan civil, les primes « manifestement exagérées » peuvent être réintégrées dans la succession au profit des héritiers réservataires. Fiscalité avantageuse et sécurité juridique ne vont donc pas toujours de pair.

Le conseil de l'avocat

En présence de contrats importants, faites vérifier la déclaration établie par le notaire : l'application du bon régime et la répartition des abattements peuvent représenter des sommes significatives.

Maître Linda Ferrari, avocate au Barreau de Nice, cabinet LAWINGS – 52 bis boulevard Victor Hugo, Nice. Droit des successions et de l'indivision. Site : www.lawings-avocat.fr – Tél. 04 49 39 28 19.