Maître Mathilde ROUTHE BEAUCART

Avocat au barreau de Paris

Compétences : Droit de la famille, divorce, séparation, Baux d'habitation, Copropriété, Baux commerciaux et professionnels, Procédure civile, Procédure d'appel, Droit pénal général, Mesures d'exécution forcée

Barreau : Paris

Adresse : 36 RUE PAUL VALERY 75116 PARIS

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Publié le 16/01/2025

Sort des comptes épargne retraite en communauté

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

Par Me Mathilde ROUTHE BEAUCART

Sort des comptes épargne retraite en communauté

Dans un arrêt du 2 octobre 2024 (22-20.990), la 1ère chambre civile de la Cour de cassation est revenue sur le sort liquidatif d’un contrat épargne retraite complémentaire lorsqu’il est alimenté par des fonds communs avant la dissolution de la communauté.

Au visa de l’article 1437 du code civil, la Cour de cassation a rappelé que « l’époux ayant alimenté, par des deniers communs, un compte personnel d’épargne de retraite complémentaire en doit récompense à la communauté ».

Ce contrat demeure un propre par nature mais la récompense éventuelle sera la conséquence d’une réversibilité ou non du contrat.

Ainsi, si aucune réversion n’est prévue en faveur du conjoint survivant, récompense sera due à la communauté. SI une réversion est prévue, aucune récompense ne sera due à la communauté