{"id":26029,"date":"2024-10-07T13:08:53","date_gmt":"2024-10-07T12:08:53","guid":{"rendered":"https:\/\/www.fbt-avocats.ch\/constructions-terrain-demembre-transmission-epargnee-bercy\/"},"modified":"2025-12-22T11:19:12","modified_gmt":"2025-12-22T10:19:12","slug":"constructions-terrain-demembre-transmission-epargnee-bercy","status":"publish","type":"post","link":"https:\/\/staging.fbt-avocats.ch\/en\/constructions-terrain-demembre-transmission-epargnee-bercy\/","title":{"rendered":"Building on dismembered land: a transfer still spared by Bercy"},"content":{"rendered":"<div  class='avia-slideshow av-lpqtcuam-76906b30aa535219bbd7e5abbadb45f0 avia-slideshow-featured_large av_slideshow avia-slide-slider  avia-builder-el-0  el_before_av_heading  avia-builder-el-first  av-slideshow-ui av-control-default av-slideshow-manual av-loop-once av-loop-manual-endless av-default-height-applied avia-slideshow-1' data-slideshow-options=\"{&quot;animation&quot;:&quot;slide&quot;,&quot;autoplay&quot;:false,&quot;loop_autoplay&quot;:&quot;once&quot;,&quot;interval&quot;:5,&quot;loop_manual&quot;:&quot;manual-endless&quot;,&quot;autoplay_stopper&quot;:false,&quot;noNavigation&quot;:false,&quot;bg_slider&quot;:false,&quot;keep_padding&quot;:false,&quot;hoverpause&quot;:false,&quot;show_slide_delay&quot;:0}\"  itemprop=\"image\" itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/ImageObject\" ><ul class='avia-slideshow-inner ' style='padding-bottom: 52.333333333333%;'><li  class='avia-slideshow-slide av-lpqtcuam-76906b30aa535219bbd7e5abbadb45f0__0  av-single-slide slide-1 slide-odd'><div data-rel='slideshow-1' class='avia-slide-wrap '   ><img fetchpriority=\"high\" class=\"wp-image-26026 avia-img-lazy-loading-not-26026\"  src='https:\/\/staging.fbt-avocats.ch\/wp-content\/uploads\/2024\/10\/Allnews_Barreira_citationEN.png' width='1200' height='628' title='Allnews_Barreira_citationEN' alt=''  itemprop=\"thumbnailUrl\"   \/><\/div><\/li><\/ul><\/div>\n\n<style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-av_heading-95b815f5182adbf6947d934f41e87e3a\">\n#top .av-special-heading.av-av_heading-95b815f5182adbf6947d934f41e87e3a{\npadding-bottom:10px;\nfont-size:26px;\n}\nbody .av-special-heading.av-av_heading-95b815f5182adbf6947d934f41e87e3a .av-special-heading-tag .heading-char{\nfont-size:25px;\n}\n#top #wrap_all .av-special-heading.av-av_heading-95b815f5182adbf6947d934f41e87e3a .av-special-heading-tag{\nfont-size:26px;\n}\n.av-special-heading.av-av_heading-95b815f5182adbf6947d934f41e87e3a .av-subheading{\nfont-size:15px;\n}\n\n@media only screen and (min-width: 480px) and (max-width: 767px){ \n#top #wrap_all .av-special-heading.av-av_heading-95b815f5182adbf6947d934f41e87e3a .av-special-heading-tag{\nfont-size:0.8em;\n}\n}\n\n@media only screen and (max-width: 479px){ \n#top #wrap_all .av-special-heading.av-av_heading-95b815f5182adbf6947d934f41e87e3a .av-special-heading-tag{\nfont-size:0.8em;\n}\n}\n<\/style>\n<div  class='av-special-heading av-av_heading-95b815f5182adbf6947d934f41e87e3a av-special-heading-h1 blockquote modern-quote  avia-builder-el-1  el_after_av_slideshow  el_before_av_hr  av-inherit-size'><h1 class='av-special-heading-tag '  itemprop=\"headline\"  >Building on dismembered land: a transfer still spared by Bercy<\/h1><div class='av-subheading av-subheading_below'><p>Allnews &#8211; October 2024<br \/>\nSt\u00e9phanie Barreira<\/p>\n<\/div><div class=\"special-heading-border\"><div class=\"special-heading-inner-border\"><\/div><\/div><\/div>\n\n<style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-lpqthvln-edf60761fad835755560d987abf79923\">\n#top .hr.hr-invisible.av-lpqthvln-edf60761fad835755560d987abf79923{\nheight:30px;\n}\n<\/style>\n<div  class='hr av-lpqthvln-edf60761fad835755560d987abf79923 hr-invisible  avia-builder-el-2  el_after_av_heading  el_before_av_button '><span class='hr-inner '><span class=\"hr-inner-style\"><\/span><\/span><\/div>\n<div  class='avia-button-wrap av-lpqtm003-ec4cafffabe1dbcea4405fd717128138-wrap avia-button-left  avia-builder-el-3  el_after_av_hr  el_before_av_hr '><a href='https:\/\/staging.fbt-avocats.ch\/wp-content\/uploads\/2024\/10\/Allnews_Barreira_immobilier_patrimoine.pdf'  class='avia-button av-lpqtm003-ec4cafffabe1dbcea4405fd717128138 av-link-btn avia-icon_select-no avia-size-large avia-position-left avia-color-theme-color'  target=\"_blank\"  rel=\"noopener noreferrer\"  aria-label=\"Download pdf (only available in French)\"><span class='avia_iconbox_title' >Download pdf (only available in French)<\/span><\/a><\/div>\n\n<style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-lpqthvln-edf60761fad835755560d987abf79923\">\n#top .hr.hr-invisible.av-lpqthvln-edf60761fad835755560d987abf79923{\nheight:30px;\n}\n<\/style>\n<div  class='hr av-lpqthvln-edf60761fad835755560d987abf79923 hr-invisible  avia-builder-el-4  el_after_av_button  el_before_av_textblock '><span class='hr-inner '><span class=\"hr-inner-style\"><\/span><\/span><\/div>\n<section  class='av_textblock_section av-lpqt34bs-e4937d6ee6fb8bf73eb238b3b32b6052 '   itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/BlogPosting\" itemprop=\"blogPost\" ><div class='avia_textblock'  itemprop=\"text\" ><p>L\u2019usage ma\u00eetris\u00e9 du d\u00e9membrement de propri\u00e9t\u00e9 permet de r\u00e9pondre au double objectif d\u2019une transmission plus libre et moins co\u00fbteuse du patrimoine. En donnant de son vivant la nue-propri\u00e9t\u00e9 d\u2019un bien, le donateur assure \u00e0 son b\u00e9n\u00e9ficiaire-donataire de devenir plein propri\u00e9taire. Lors de l\u2019extinction de l\u2019usufruit r\u00e9serv\u00e9, sera transmise hors masse successorale l\u2019enti\u00e8re plus-value \u00e9ventuellement d\u00e9gag\u00e9e par la pleine propri\u00e9t\u00e9 du bien, en totale franchise de droits de mutation, alors m\u00eame que le donataire ne d\u00e9tenait qu\u2019une partie de la propri\u00e9t\u00e9, \u00e0 savoir la nue-propri\u00e9t\u00e9 ayant fait l\u2019objet de la donation.<\/p>\n<p>Cette transmission optimale de la plus-value peut \u00eatre renforc\u00e9e par les opportunit\u00e9s offertes par les dispositions de l\u2019article 599 du Code civil qui permettent, \u00e0 l\u2019extinction de l\u2019usufruit, la transmission gratuite au nu-propri\u00e9taire des constructions \u00e9difi\u00e9es et financ\u00e9es par l\u2019usufruitier.<\/p>\n<p>Il est assez fr\u00e9quent en effet qu\u2019un terrain \u00e0 b\u00e2tir soit d\u00e9tenu en d\u00e9membrement de propri\u00e9t\u00e9 \u00e0 l\u2019issue d\u2019une succession ou au terme d\u2019une donation-partage dans le cadre d\u2019une anticipation successorale. Dans le cadre d\u2019une optique de transmission de patrimoine, la tentation peut \u00eatre grande pour l\u2019usufruitier parent de prendre en charge financi\u00e8rement la construction envisag\u00e9e afin d\u2019en faire b\u00e9n\u00e9ficier gratuitement sa descendance au jour de son d\u00e9c\u00e8s.<\/p>\n<p>Rappelons que pendant toute la dur\u00e9e du d\u00e9membrement, l\u2019usufruitier est tenu d\u2019assumer les d\u00e9penses d\u2019entretien qu\u2019exigent les biens immobiliers dont il a l\u2019usufruit dans le souci d\u2019assurer leur conservation, de telle sorte que le nu-propri\u00e9taire puisse lors de son entr\u00e9e en jouissance disposer d\u2019un actif en bon \u00e9tat de conservation. Si le Code civil est plut\u00f4t prolixe en ce qui concerne les obligations mises \u00e0 la charge de l\u2019usufruitier, la loi est quelque peu silencieuse sur le droit de construire de l\u2019usufruitier et le sort des constructions que ce dernier aurait r\u00e9alis\u00e9es sur le terrain d\u00e9membr\u00e9.<\/p>\n<p>En se pronon\u00e7ant sur la propri\u00e9t\u00e9 des constructions par une d\u00e9cision rendue le 19 septembre 2012, la Cour de cassation a consacr\u00e9 le droit de construire pour l\u2019usufruitier. La Cour a par ailleurs soulign\u00e9 que l\u2019usufruitier restait propri\u00e9taire des constructions \u00e9difi\u00e9es sur le terrain d\u00e9membr\u00e9 jusqu\u2019\u00e0 l\u2019extinction de l\u2019usufruit, consacrant ainsi la th\u00e8se de l\u2019accession diff\u00e9r\u00e9e de la propri\u00e9t\u00e9 au profit de l\u2019usufruitier. La Cour de cassation a en effet affirm\u00e9 qu\u2019\u00abil n\u2019existait aucun enrichissement pour la nue-propri\u00e9t\u00e9 qui n\u2019entrera en possession des constructions qu\u2019\u00e0 l\u2019extinction de l\u2019usufruit\u00bb.<\/p>\n<p>De son c\u00f4t\u00e9, le l\u00e9gislateur a pr\u00e9vu qu\u2019\u00e0 l\u2019extinction de l\u2019usufruit, l\u2019usufruitier ou ses h\u00e9ritiers ne pourront obtenir aucune indemnisation du nu-propri\u00e9taire, m\u00eame si les travaux engag\u00e9s par l\u2019usufruitier ont provoqu\u00e9 de r\u00e9elles plus-values qui profiteront exclusivement au nu-propri\u00e9taire lors de son accession \u00e0 la pleine propri\u00e9t\u00e9 sur le fondement de l\u2019article 551 du Code civil: \u00abTout ce qui s\u2019unit et s\u2019incorpore \u00e0 la chose appartient au propri\u00e9taire\u00bb. Et l\u2019article 599 dans son deuxi\u00e8me alin\u00e9a pr\u00e9voit que \u00ab(\u2026) l\u2019usufruitier ne peut, \u00e0 la cessation de l\u2019usufruit, r\u00e9clamer aucune indemnit\u00e9 pour les am\u00e9liorations qu\u2019il pr\u00e9tendait avoir faites, encore que la valeur de la chose en f\u00fbt augment\u00e9e\u00bb.<\/p>\n<p>En d\u2019autres termes, apr\u00e8s avoir consenti la nue-propri\u00e9t\u00e9 d\u2019un terrain, des parents usufruitiers pourront notamment:<\/p>\n<ul>\n<li>financer et faire \u00e9difier une maison, engager toutes les d\u00e9penses de modernisation et de r\u00e9novation, agrandir, sur\u00e9lever par exemple le bien afin d\u2019adapter ce dernier \u00e0 leurs propres besoins;<\/li>\n<li>transmettre ce m\u00eame bien immobilier, r\u00e9nov\u00e9 modernis\u00e9 ou agrandi \u00e0 leurs propres enfants nus-propri\u00e9taires sans que ces derniers ne soient contraints au versement d\u2019un quelconque imp\u00f4t ni d\u2019une quelconque indemnit\u00e9.<\/li>\n<\/ul>\n<p>Ce transfert indirect des d\u00e9penses engag\u00e9es par l\u2019usufruitier pourrait profiter de la m\u00eame mani\u00e8re \u00e0 des nus propri\u00e9taires n\u2019ayant pas la qualit\u00e9 d\u2019h\u00e9ritiers pr\u00e9somptifs. Au d\u00e9c\u00e8s de l\u2019usufruitier, les h\u00e9ritiers r\u00e9servataires seraient d\u00e9pourvus de tout argument, le bien immobilier ne faisant pas parti de la succession de l\u2019usufruitier (sous r\u00e9serve de faire \u00e9chec \u00e0 la pr\u00e9somption de fictivit\u00e9 de l\u2019article 751 du Code g\u00e9n\u00e9ral des imp\u00f4ts) et aucune indemnit\u00e9 ne pourrait \u00eatre mis \u00e0 la charge des nus-propri\u00e9taires par application des dispositions de l\u2019article 599 du Code civil.<\/p>\n<p>L\u2019administration fiscale fran\u00e7aise, contrari\u00e9e par l\u2019absence de recette fiscale per\u00e7ue \u00e0 l\u2019extinction du droit d\u2019usufruit, a souhait\u00e9 \u00e0 plusieurs reprises compenser cette perte fiscale en tentant de requalifier le transfert des constructions au profit des nus-propri\u00e9taires en donation indirecte consentie par l\u2019usufruitier. Dans le cas examin\u00e9 par la Cour dans l\u2019arr\u00eat pr\u00e9cit\u00e9 du 19 septembre 2012, l\u2019administration, ayant analys\u00e9 l\u2019op\u00e9ration en une donation indirecte des constructions, avait soumis ainsi la valeur des travaux aux droits d\u2019enregistrement.<\/p>\n<p>L\u2019administration a \u00e9t\u00e9 d\u00e9bout\u00e9e de ses pr\u00e9tentions. Les juges ont rappel\u00e9 que la qualification de donation indirecte requiert, comme toute donation, un appauvrissement du donateur, mat\u00e9rialis\u00e9 par un dessaisissement actuel et irr\u00e9vocable. Or, la Cour a soulign\u00e9 qu\u2019au vu de son esp\u00e9rance de vie au jour de l\u2019\u00e9dification des constructions, l\u2019usufruitier a pu tirer un vrai profit personnel des travaux engag\u00e9s. La valorisation de son droit de jouissance, dans le cas de l\u2019\u00e9dification du b\u00e2timent, par la perception des loyers, a \u00e9t\u00e9 r\u00e9elle et pertinente. Le montant des loyers encaiss\u00e9s par l\u2019usufruitier exc\u00e9dait le prix de revient des constructions \u00e9difi\u00e9es. Selon l\u2019analyse de la Cour de cassation, il n\u2019existait aucun enrichissement imm\u00e9diat du nu-propri\u00e9taire, ni d\u2019appauvrissement de l\u2019usufruitier, de sorte que l\u2019intention lib\u00e9rale n\u2019\u00e9tait pas d\u00e9montr\u00e9e.<\/p>\n<p>L\u2019utilit\u00e9 de la strat\u00e9gie pour l\u2019usufruitier qui finance les travaux de r\u00e9novation ou de construction doit \u00eatre r\u00e9elle et certaine si l\u2019on souhaite s\u00e9curiser la transmission de patrimoine au profit des nus-propri\u00e9taires.<\/p>\n<p>Il est r\u00e9volu le temps o\u00f9 le d\u00e9membrement de propri\u00e9t\u00e9 ne cr\u00e9ait qu\u2019impatience chez les nus-propri\u00e9taires. Cette strat\u00e9gie de transmission simple mais d\u00e9licate permet aujourd\u2019hui de v\u00e9hiculer de fortes plus-values immobili\u00e8res en franchise de droits, faisant le bonheur des propri\u00e9taires en germe !<\/p>\n<\/div><\/section>\n\n<style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-lpqthvln-27e3d4689132014f1425f973d38a9921\">\n#top .hr.hr-invisible.av-lpqthvln-27e3d4689132014f1425f973d38a9921{\nheight:10px;\n}\n<\/style>\n<div  class='hr av-lpqthvln-27e3d4689132014f1425f973d38a9921 hr-invisible  avia-builder-el-6  el_after_av_textblock  el_before_av_textblock '><span class='hr-inner '><span class=\"hr-inner-style\"><\/span><\/span><\/div>\n<section  class='av_textblock_section av-m7kq9end-ca828dd1e4018822ac6e2a21f68ba947 '   itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/BlogPosting\" itemprop=\"blogPost\" ><div class='avia_textblock'  itemprop=\"text\" ><p style=\"text-align: right;\"><a href=\"https:\/\/staging.fbt-avocats.ch\/en\/portfolio-item\/stephanie-barreira\/\">St\u00e9phanie Barreira<\/a><br \/>\nPartner, Paris<\/p>\n<\/div><\/section>\n\n<style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-mjh077oq-e6c51ceab1afa1a933d117b3b1dca23e\">\n#top .av-special-heading.av-mjh077oq-e6c51ceab1afa1a933d117b3b1dca23e{\npadding-bottom:10px;\nfont-size:20px;\n}\nbody .av-special-heading.av-mjh077oq-e6c51ceab1afa1a933d117b3b1dca23e .av-special-heading-tag .heading-char{\nfont-size:25px;\n}\n#top #wrap_all .av-special-heading.av-mjh077oq-e6c51ceab1afa1a933d117b3b1dca23e .av-special-heading-tag{\nfont-size:20px;\n}\n.av-special-heading.av-mjh077oq-e6c51ceab1afa1a933d117b3b1dca23e .av-subheading{\nfont-size:15px;\n}\n\n@media only screen and (min-width: 480px) and (max-width: 767px){ \n#top #wrap_all .av-special-heading.av-mjh077oq-e6c51ceab1afa1a933d117b3b1dca23e .av-special-heading-tag{\nfont-size:0.8em;\n}\n}\n\n@media only screen and (max-width: 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