{"id":16715,"date":"2026-11-06T15:23:35","date_gmt":"2026-11-06T14:23:35","guid":{"rendered":"https:\/\/balmontconseil.com\/?page_id=16715"},"modified":"2026-11-06T15:23:35","modified_gmt":"2026-11-06T14:23:35","slug":"lp-transmission-succession","status":"publish","type":"page","link":"https:\/\/balmontconseil.com\/en\/lp-transmission-succession\/","title":{"rendered":"Transmission et succession : conseil \u00e0 Lyon"},"content":{"rendered":"\n<style>body:has(.bms){overflow-x:clip!important}#Content>.content_wrapper>.mfn-page-title,#Subheader{display:none!important}#Content{padding-top:0!important}#Content .bms{width:100vw;max-width:100vw;margin-left:calc(50% - 50vw);margin-right:calc(50% - 50vw);overflow-x:clip;background:var(--bg);color:var(--tx);font:400 18px\/1.55 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var(--ln);border-radius:24px;padding:28px;box-shadow:0 20px 50px -34px rgba(16,19,12,.35)}#Content .bms .stats .st b{display:inline;font-size:clamp(30px,3.4vw,46px);font-weight:700;letter-spacing:-.03em;line-height:1.15;background:linear-gradient(transparent 62%,rgba(200,240,32,.7) 62%)}#Content .bms .stats .st span{display:block;margin-top:14px;font-size:15.5px;color:var(--mu);line-height:1.5}@media(max-width:900px){#Content .bms .stats{grid-template-columns:1fr}#Content .bms .ph img{aspect-ratio:16\/11;border-radius:26px}#Content .bms .float{left:10px;right:10px;max-width:none;bottom:-22px}#Content .bms .hero{padding-bottom:70px}}#Content .bms .fin .ghost{color:#f5f6f1!important}#Content .bms .fin .ghost:hover{background:#f5f6f1!important;color:#10130c!important}<\/style>\n\n\n\n<div class=\"bms\"><section class=\"hero\"><div class=\"wrap hg\">\n<div class=\"hl\">\n<span class=\"chip\">Transmission et succession<\/span>\n<h1>Transmettre \u00e0 vos proches, en payant le moins de droits possible, avec un cadre l\u00e9gal.<\/h1>\n<p class=\"sub\">Donation, assurance-vie, pacte Dutreil, d\u00e9membrement : chaque outil a ses abattements et ses conditions. Ce qui fait la diff\u00e9rence, c\u2019est de les combiner et de s\u2019y prendre \u00e0 temps.<\/p>\n<a class=\"bigcta\" id=\"hero-cta\" href=\"https:\/\/app.balmontconseil.com\/rdv?utm_source=balmontconseil&amp;utm_medium=landing&amp;utm_campaign=lp-transmission-succession&amp;utm_content=hero\">Prendre rendez-vous<b><i><\/i><\/b><\/a>\n<a class=\"alt\" href=\"https:\/\/balmontconseil.com\/transmission-protection\/\">Voir notre page transmission et protection<\/a>\n<ul class=\"checks\"><li>Outils combin\u00e9s selon votre famille et votre patrimoine<\/li><li>R\u00e8gles 2026, dont l\u2019allongement de l\u2019engagement Dutreil<\/li><li>Cabinet immatricul\u00e9 \u00e0 l\u2019ORIAS sous le n\u00b0 13003497<\/li><\/ul>\n<p class=\"note\">Vous choisissez un cr\u00e9neau sur le calendrier de Balmont Conseil.<\/p>\n<\/div>\n<div class=\"ph\"><img decoding=\"async\" src=\"https:\/\/balmontconseil.com\/wp-content\/uploads\/2026\/11\/droits-de-succession-2026-bareme-abattements-calcu.webp\" width=\"1600\" height=\"903\" alt=\"Trois g\u00e9n\u00e9rations d\u2019une famille marchant dans un jardin vers une maison en pierre\" fetchpriority=\"high\"><div class=\"float\"><strong>Une transmission se pr\u00e9pare<\/strong><p>Plus t\u00f4t on commence, plus on a d\u2019options.<\/p><\/div><\/div>\n<\/div><\/section>\n\n\n<div class=\"band\"><div><b>ORIAS 13003497<\/b><span>Courtier en assurances<\/span><\/div><div><b>Certifi\u00e9 AMF<\/b><span>Conseiller en investissements financiers et immobiliers<\/span><\/div><div><b>Bient\u00f4t 14 ans<\/b><span>de conseil \u00e0 Lyon<\/span><\/div><div><b>23 compagnies<\/b><span>d\u2019assurance et d\u2019\u00e9pargne partenaires<\/span><\/div><\/div>\n\n<section class=\"sec\" style=\"padding-top:clamp(50px,6vw,84px)\"><div class=\"wrap\"><div class=\"hd\"><h2>Les rep\u00e8res<\/h2><\/div><div class=\"stats\"><div class=\"st\"><b>100 000 \u20ac<\/b><span>d\u2019abattement par enfant et par parent pour une donation, renouvelable tous les 15 ans.<\/span><\/div><div class=\"st\"><b>152 500 \u20ac<\/b><span>transmis sans droits \u00e0 chaque b\u00e9n\u00e9ficiaire d\u2019une assurance-vie, pour les versements faits avant 70 ans.<\/span><\/div><div class=\"st\"><b>75 %<\/b><span>de la valeur d\u2019une entreprise exon\u00e9r\u00e9e de droits avec un pacte Dutreil.<\/span><\/div><\/div><\/div><\/section>\n<section class=\"sec\"><div class=\"wrap\"><div class=\"hd\"><h2>Quatre outils, quatre logiques<\/h2><\/div><div class=\"tw\"><table><thead><tr><th>Outil<\/th><th>Principe<\/th><th>\u00c0 retenir<\/th><\/tr><\/thead><tbody><tr><td>Donation<\/td><td>Transmettre de votre vivant, avec un abattement renouvelable tous les 15 ans<\/td><td>100 000 \u20ac par enfant et par parent ; la donation se pr\u00e9pare, elle ne se rattrape pas<\/td><\/tr><tr><td>Assurance-vie<\/td><td>Transmission hors succession, avec des abattements propres<\/td><td>152 500 \u20ac par b\u00e9n\u00e9ficiaire avant 70 ans ; 30 500 \u20ac au total apr\u00e8s 70 ans<\/td><\/tr><tr><td>Pacte Dutreil<\/td><td>Engagement de conserver les titres d\u2019une entreprise<\/td><td>75 % de la valeur exon\u00e9r\u00e9e, engagement individuel de 6 ans depuis le 21 f\u00e9vrier 2026<\/td><\/tr><tr><td>D\u00e9membrement<\/td><td>Donner la nue-propri\u00e9t\u00e9 et conserver l\u2019usufruit<\/td><td>R\u00e9duit la base taxable, en gardant les revenus du bien<\/td><\/tr><\/tbody><\/table><\/div><p class=\"tnote\">Articles 777, 787 B, 790, 990 I et 757 B du CGI. Les r\u00e8gles se v\u00e9rifient \u00e0 la date de l\u2019op\u00e9ration.<\/p><\/div><\/section>\n<section class=\"sec\"><div class=\"wrap\"><div class=\"hd\"><h2>Exemple chiffr\u00e9 avec le pacte Dutreil<\/h2><\/div><p class=\"lead\">Profil fictif : une soci\u00e9t\u00e9 de 4 M\u20ac, deux enfants, un parent de 65 ans.<\/p><div class=\"tw\"><table><thead><tr><th><\/th><th>Sans pacte<\/th><th>Avec pacte<\/th><\/tr><\/thead><tbody><tr><td>Base transmise par enfant<\/td><td>2 M\u20ac, soit 1,9 M\u20ac taxables apr\u00e8s l\u2019abattement de 100 000 \u20ac<\/td><td>25 % de la valeur retenue : 500 000 \u20ac, dont 400 000 \u20ac taxables<\/td><\/tr><tr><td>Droits par enfant<\/td><td>617 394 \u20ac<\/td><td>78 194 \u20ac (apr\u00e8s r\u00e9duction de 50 % pour une donation en pleine propri\u00e9t\u00e9 avant 70 ans)<\/td><\/tr><tr><td>Total pour les deux enfants<\/td><td><span class=\"g\">1 234 789 \u20ac<\/span><\/td><td><span class=\"g\">78 194 \u20ac<\/span><\/td><\/tr><\/tbody><\/table><\/div><p class=\"tnote\">Hypoth\u00e8ses du profil fictif, hors situation personnelle r\u00e9elle. Le pacte se signe avant la donation, et la remise en cause de l\u2019engagement fait perdre l\u2019avantage. Aucun r\u00e9sultat n\u2019est promis pour votre cas.<\/p><\/div><\/section>\n<section class=\"sec\" style=\"padding-top:clamp(40px,5vw,70px)\"><div class=\"wrap\"><div class=\"mid\"><a class=\"bigcta\" href=\"https:\/\/app.balmontconseil.com\/rdv?utm_source=balmontconseil&amp;utm_medium=landing&amp;utm_campaign=lp-transmission-succession&amp;utm_content=milieu\">Prendre rendez-vous<b><i><\/i><\/b><\/a><\/div><p class=\"small\">Une transmission se pr\u00e9pare : plus t\u00f4t on commence, plus on a d\u2019options.<\/p><\/div><\/section>\n<section class=\"sec\"><div class=\"wrap\"><div class=\"hd\"><h2>Ce qui a chang\u00e9 en 2026<\/h2><\/div><div class=\"c2\"><div class=\"pc\"><h3>6 ans pour les h\u00e9ritiers<\/h3><p>L\u2019engagement individuel du pacte Dutreil passe de 4 \u00e0 6 ans pour les transmissions depuis le 21 f\u00e9vrier 2026 : 8 ans de conservation au minimum avec l\u2019engagement collectif.<\/p><\/div><div class=\"pc\"><h3>Les biens non professionnels exclus<\/h3><p>Les biens de la soci\u00e9t\u00e9 qui ne servent pas \u00e0 son activit\u00e9, comme une r\u00e9sidence, un v\u00e9hicule de collection ou une \u0153uvre d\u2019art, sont retir\u00e9s de l\u2019exon\u00e9ration.<\/p><\/div><\/div><div class=\"risk\"><strong>\u00c0 savoir.<\/strong> Une transmission engage durablement : une donation est en principe irr\u00e9vocable, et un pacte Dutreil impose des engagements dont la rupture remet en cause l\u2019avantage.<\/div><\/div><\/section>\n<section class=\"sec\"><div class=\"wrap\"><div class=\"hd\"><h2>Vos questions<\/h2><\/div><div class=\"faq\"><details open><summary>Donation ou succession : quand agir ?<\/summary><p>De votre vivant si possible : vous choisissez le moment, la valeur et le partage, et les abattements se renouvellent tous les 15 ans.<\/p><\/details><details><summary>L\u2019assurance-vie \u00e9chappe-t-elle \u00e0 la succession ?<\/summary><p>Elle se transmet hors succession, avec ses propres abattements : 152 500 \u20ac par b\u00e9n\u00e9ficiaire pour les versements avant 70 ans, 30 500 \u20ac au total apr\u00e8s 70 ans. Le conjoint et le partenaire de PACS sont exon\u00e9r\u00e9s.<\/p><\/details><details><summary>Le pacte Dutreil peut-il \u00eatre sign\u00e9 apr\u00e8s un d\u00e9c\u00e8s ?<\/summary><p>Oui, les h\u00e9ritiers peuvent conclure l\u2019engagement collectif entre eux dans les 6 mois du d\u00e9c\u00e8s, \u00e0 condition que l\u2019un d\u2019eux reprenne la direction. C\u2019est une solution de secours, sans la r\u00e9duction de 50 % r\u00e9serv\u00e9e aux donations.<\/p><\/details><details><summary>Le pacte s\u2019applique-t-il \u00e0 une holding ?<\/summary><p>\u00c0 une holding qui anime r\u00e9ellement ses filiales, oui, sous conditions. Une holding qui se contente de d\u00e9tenir des participations ou des placements n\u2019y ouvre pas droit.<\/p><\/details><\/div><\/div><\/section>\n<section class=\"sec\"><div class=\"wrap\"><div class=\"hd\"><h2>Pour aller plus loin<\/h2><\/div><div class=\"links\"><a href=\"https:\/\/balmontconseil.com\/transmission-protection\/\"><strong>Transmission et protection<\/strong><span>Notre accompagnement patrimonial.<\/span><em>Lire \u2192<\/em><\/a><a href=\"https:\/\/balmontconseil.com\/transmission-protection\/planification-successorale\/\"><strong>Planification successorale<\/strong><span>Organiser sa succession.<\/span><em>Lire \u2192<\/em><\/a><a href=\"https:\/\/balmontconseil.com\/transmission-protection\/pacte-dutreil\/\"><strong>Pacte Dutreil<\/strong><span>R\u00e8gles et exemple chiffr\u00e9.<\/span><em>Lire \u2192<\/em><\/a><a href=\"https:\/\/balmontconseil.com\/donation-abattements-rappel-15-ans-bareme\/\"><strong>Donation : abattements et rappel de 15 ans<\/strong><span>Bar\u00e8me et r\u00e8gles.<\/span><em>Lire \u2192<\/em><\/a><a href=\"https:\/\/balmontconseil.com\/donation-avec-reserve-d-usufruit-valeur-de-la-nue-propriete\/\"><strong>Donation avec r\u00e9serve d\u2019usufruit<\/strong><span>Valeur de la nue-propri\u00e9t\u00e9.<\/span><em>Lire \u2192<\/em><\/a><a href=\"https:\/\/balmontconseil.com\/assurance-vie-deces-article-990-i-ou-757-b\/\"><strong>Assurance-vie : 990 I ou 757 B<\/strong><span>Ce qui change selon l\u2019\u00e2ge au versement.<\/span><em>Lire \u2192<\/em><\/a><\/div><\/div><\/section>\n<section class=\"fin\"><img decoding=\"async\" src=\"https:\/\/balmontconseil.com\/wp-content\/uploads\/2026\/10\/alexis-sagnier-fondateur-balmont-conseil.webp\" width=\"900\" height=\"1200\" alt=\"Alexis Sagnier, fondateur de Balmont Conseil\"><div><h2>Combien co\u00fbterait votre transmission ? On le chiffre.<\/h2><p>Alexis Sagnier, conseiller en investissements financiers et immobiliers, courtier en assurances, certifi\u00e9 AMF. Il r\u00e9pond du lundi au samedi, sauf le mercredi.<\/p><\/div><div><a class=\"bigcta\" href=\"https:\/\/app.balmontconseil.com\/rdv?utm_source=balmontconseil&amp;utm_medium=landing&amp;utm_campaign=lp-transmission-succession&amp;utm_content=final\">Prendre rendez-vous<b><i><\/i><\/b><\/a><a class=\"ghost\" href=\"https:\/\/balmontconseil.com\/transmission-protection\/pacte-dutreil\/\">Voir le pacte Dutreil<\/a><\/div><\/section>\n<p class=\"foot\">Informations g\u00e9n\u00e9rales, qui ne remplacent pas une \u00e9tude personnalis\u00e9e : les r\u00e8gles fiscales \u00e9voluent, v\u00e9rifiez-les \u00e0 la date de votre op\u00e9ration.<br>Balmont Conseil SASU \u00b7 80 rue Docteur Edmond Locard, B\u00e2timent C2, 69005 Lyon \u00b7 ORIAS 13003497<\/p>\n<div class=\"stk\" id=\"stk\"><a class=\"bigcta\" href=\"https:\/\/app.balmontconseil.com\/rdv?utm_source=balmontconseil&amp;utm_medium=landing&amp;utm_campaign=lp-transmission-succession&amp;utm_content=mobile-sticky\">Prendre rendez-vous<b><i><\/i><\/b><\/a><\/div>\n<script>(function(){var s=document.getElementById('stk'),h=document.getElementById('hero-cta');if(!s||!h)return;function f(){s.classList.toggle('on',h.getBoundingClientRect().bottom<0)}addEventListener('scroll',f,{passive:true});f()})();<\/script>\n<\/div>\n","protected":false},"excerpt":{"rendered":"<p>Transmission et succession Transmettre \u00e0 vos proches, en payant le moins de droits possible, avec un cadre l\u00e9gal. Donation, assurance-vie, pacte Dutreil, d\u00e9membrement : chaque outil a ses abattements et ses conditions.<span class=\"excerpt-hellip\"> [\u2026]<\/span><\/p>\n","protected":false},"author":5,"featured_media":0,"parent":0,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"_acf_changed":false,"mfn-post-hide-title":"","footnotes":""},"class_list":["post-16715","page","type-page","status-publish","hentry"],"acf":[],"_links":{"self":[{"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/pages\/16715","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/pages"}],"about":[{"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/types\/page"}],"author":[{"embeddable":true,"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/users\/5"}],"replies":[{"embeddable":true,"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/comments?post=16715"}],"version-history":[{"count":1,"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/pages\/16715\/revisions"}],"predecessor-version":[{"id":16726,"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/pages\/16715\/revisions\/16726"}],"wp:attachment":[{"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/media?parent=16715"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}