{"id":3921,"date":"2026-10-02T10:00:11","date_gmt":"2026-10-02T08:00:11","guid":{"rendered":"https:\/\/balmontconseil.com\/ingenierie-patrimoniale\/demembrement-de-propriete\/"},"modified":"2026-10-18T20:06:18","modified_gmt":"2026-10-18T18:06:18","slug":"demembrement-de-propriete","status":"publish","type":"page","link":"https:\/\/balmontconseil.com\/en\/ingenierie-patrimoniale\/demembrement-de-propriete\/","title":{"rendered":"Split of ownership (bare ownership \/ usufruct)"},"content":{"rendered":"<div class=\"balmont-prod\">\n<style>#Content>.content_wrapper>.mfn-page-title{display:none!important}#Subheader{display:none!important}#Content{padding-top:0!important}.balmont-prod.balmont-prod{width:100vw;max-width:100vw;margin-left:calc(50% - 50vw);margin-right:calc(50% - 50vw);padding:0;background:#0E1113!important;color:#FFFFFF!important;font-size:16px;line-height:1.5;text-align:left;font-family:Inter,-apple-system,BlinkMacSystemFont,'Segoe 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.btn2{justify-content:center}.balmont-prod.balmont-prod .tab th,.balmont-prod.balmont-prod .tab td{padding:12px 6px;font-size:14px}}<\/style>\n<section class=\"top\">\n<div class=\"in\">\n<p class=\"fil\"><a href=\"https:\/\/balmontconseil.com\/\">Accueil<\/a> \/ <a href=\"https:\/\/balmontconseil.com\/dirigeants-transmission\/\">Dirigeants &amp; transmission<\/a> \/ <a href=\"https:\/\/balmontconseil.com\/ingenierie-patrimoniale\/\">Ing\u00e9nierie patrimoniale<\/a> \/ D\u00e9membrement de propri\u00e9t\u00e9<\/p>\n<p class=\"k\">D\u00e9membrement de propri\u00e9t\u00e9<\/p>\n<h1>D\u00e9membrement\u00a0: l&rsquo;un garde l&rsquo;usage et les revenus, l&rsquo;autre la propri\u00e9t\u00e9, et l&rsquo;imp\u00f4t ne porte que sur une part.<\/h1>\n<p class=\"lede\">La pleine propri\u00e9t\u00e9 se coupe en deux\u00a0: l&rsquo;usufruit, qui donne l&rsquo;usage ou les revenus, et la nue-propri\u00e9t\u00e9, qui donne le bien \u00e0 la fin de l&rsquo;usufruit. Donner, acheter ou h\u00e9riter d&rsquo;une seule des deux parts co\u00fbte moins cher, et la r\u00e9union se fait sans droits.<\/p>\n<div class=\"grid3\">\n<div class=\"stat\"><span class=\"n\">60\u00a0%<\/span><span class=\"d\">de la valeur du bien\u00a0: ce que vaut la nue-propri\u00e9t\u00e9 donn\u00e9e par un parent de 61 \u00e0 70 ans, 50\u00a0% de 51 \u00e0 60 ans (article 669 du CGI).<\/span><\/div>\n<div class=\"stat\"><span class=\"n\">23\u00a0%<\/span><span class=\"d\">de la valeur par p\u00e9riode de 10 ans pour un usufruit temporaire, quel que soit l&rsquo;\u00e2ge (article 669 II du CGI).<\/span><\/div>\n<div class=\"stat\"><span class=\"n\">0\u00a0\u20ac<\/span><span class=\"d\">de droits quand l&rsquo;usufruit s&rsquo;\u00e9teint et rejoint la nue-propri\u00e9t\u00e9, au d\u00e9c\u00e8s de l&rsquo;usufruitier (article 1133 du CGI).<\/span><\/div>\n<\/div>\n<div class=\"ctas\"><a class=\"btn\" href=\"https:\/\/calendly.com\/asagnier-balmontconseil\/appel-rapide-reponse-a-vos-questions-10-min?utm_source=balmontconseil.com&amp;utm_medium=page&amp;utm_content=demembrement\">Faire \u00e9tudier mon projet<\/a><a class=\"btn2\" href=\"https:\/\/balmontconseil.com\/transmission-protection\/planification-successorale\/\">Planification successorale<\/a><\/div>\n<\/div>\n<\/section>\n<section class=\"alt\">\n<div class=\"in\">\n<p class=\"k\">Le bar\u00e8me<\/p>\n<h2>Ce que vaut chaque part, selon l&rsquo;\u00e2ge de l&rsquo;usufruitier.<\/h2>\n<div class=\"tabw\">\n<table class=\"tab\">\n<thead>\n<tr>\n<th>\u00c2ge de l&rsquo;usufruitier<\/th>\n<th class=\"r\">Usufruit<\/th>\n<th class=\"r\">Nue-propri\u00e9t\u00e9<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td>De 41 \u00e0 50 ans<\/td>\n<td class=\"r\">60\u00a0%<\/td>\n<td class=\"r g\">40\u00a0%<\/td>\n<\/tr>\n<tr>\n<td>De 51 \u00e0 60 ans<\/td>\n<td class=\"r\">50\u00a0%<\/td>\n<td class=\"r g\">50\u00a0%<\/td>\n<\/tr>\n<tr>\n<td>De 61 \u00e0 70 ans<\/td>\n<td class=\"r\">40\u00a0%<\/td>\n<td class=\"r g\">60\u00a0%<\/td>\n<\/tr>\n<tr>\n<td>De 71 \u00e0 80 ans<\/td>\n<td class=\"r\">30\u00a0%<\/td>\n<td class=\"r g\">70\u00a0%<\/td>\n<\/tr>\n<tr>\n<td>De 81 \u00e0 90 ans<\/td>\n<td class=\"r\">20\u00a0%<\/td>\n<td class=\"r g\">80\u00a0%<\/td>\n<\/tr>\n<tr>\n<td>91 ans et plus<\/td>\n<td class=\"r\">10\u00a0%<\/td>\n<td class=\"r g\">90\u00a0%<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div>\n<p class=\"note\">Article 669 du CGI, pour un usufruit viager. Plus le donateur est jeune, plus la nue-propri\u00e9t\u00e9 donn\u00e9e vaut peu, et moins les droits sont \u00e9lev\u00e9s.<\/p>\n<\/div>\n<\/section>\n<section>\n<div class=\"in\">\n<p class=\"k\">Trois usages<\/p>\n<h2>Donner, acheter, transmettre.<\/h2>\n<div class=\"grid3\"><a class=\"card\" href=\"https:\/\/balmontconseil.com\/transmission-protection\/planification-successorale\/\"><span class=\"t\">Donner la nue-propri\u00e9t\u00e9<\/span><span class=\"p\">Vous gardez l&rsquo;usage ou les loyers\u00a0; vos enfants paient des droits sur une <b>part seulement<\/b>, et r\u00e9cup\u00e8rent la pleine propri\u00e9t\u00e9 sans droits au d\u00e9c\u00e8s.<\/span><span class=\"o\">Voir la page \u2192<\/span><\/a><a class=\"card\" href=\"https:\/\/balmontconseil.com\/nos-solutions\/scpi\/\"><span class=\"t\">Acheter la nue-propri\u00e9t\u00e9<\/span><span class=\"p\">Un bien ou des parts de SCPI achet\u00e9s avec une d\u00e9cote, sans revenus ni imp\u00f4t pendant l&rsquo;usufruit, <b>hors IFI<\/b> pour le nu-propri\u00e9taire (article 968 du CGI).<\/span><span class=\"o\">Voir la page \u2192<\/span><\/a><\/p>\n<div class=\"card\"><span class=\"t\">Le quasi-usufruit<\/span><\/p>\n<p>Sur une somme d&rsquo;argent, l&rsquo;usufruitier peut <b>la d\u00e9penser<\/b> et la doit au nu-propri\u00e9taire \u00e0 la fin de l&rsquo;usufruit (article 587 du Code civil)\u00a0: une dette d\u00e9ductible de la succession.<\/p>\n<\/div>\n<\/div>\n<\/div>\n<\/section>\n<section class=\"alt\">\n<div class=\"in\">\n<p class=\"k\">Simulateurs<\/p>\n<h2>Faites le calcul avec vos chiffres.<\/h2>\n<div class=\"grid2\"><a class=\"card\" href=\"https:\/\/balmontconseil.com\/ressources\/simulateur-scpi-demembrement\/\"><span class=\"t\">SCPI en d\u00e9membrement<\/span><span class=\"p\">Nue-propri\u00e9t\u00e9, d\u00e9cote et IFI.<\/span><span class=\"o\">Lancer le simulateur \u2192<\/span><\/a><a class=\"card\" href=\"https:\/\/balmontconseil.com\/ressources\/simulateur-contrat-capitalisation\/\"><span class=\"t\">Contrat de capitalisation<\/span><span class=\"p\">\u00c9pargne, fiscalit\u00e9 et transmission.<\/span><span class=\"o\">Lancer le simulateur \u2192<\/span><\/a><\/div>\n<\/div>\n<\/section>\n<section>\n<div class=\"in\">\n<p class=\"k\">Questions fr\u00e9quentes<\/p>\n<h2>Ce qu&rsquo;on nous demande.<\/h2>\n<div class=\"faq\">\n<details>\n<summary>Qui paie quoi pendant le d\u00e9membrement\u00a0?<\/summary>\n<div class=\"rep\">\n<p>L&rsquo;usufruitier per\u00e7oit les revenus, paie l&rsquo;entretien courant, la taxe fonci\u00e8re et l&rsquo;imp\u00f4t sur les revenus. Le nu-propri\u00e9taire supporte les grosses r\u00e9parations (article 606 du Code civil), sauf convention contraire entre eux.<\/p>\n<\/div>\n<\/details>\n<details>\n<summary>Qui paie l&rsquo;IFI\u00a0?<\/summary>\n<div class=\"rep\">\n<p>L&rsquo;usufruitier, sur la valeur de la pleine propri\u00e9t\u00e9 (article 968 du CGI), sauf exceptions, notamment l&rsquo;usufruit l\u00e9gal du conjoint survivant. Le nu-propri\u00e9taire n&rsquo;y inclut pas le bien.<\/p>\n<\/div>\n<\/details>\n<details>\n<summary>Peut-on vendre un bien d\u00e9membr\u00e9\u00a0?<\/summary>\n<div class=\"rep\">\n<p>Avec l&rsquo;accord des deux. Le prix se partage selon la valeur de chaque part, ou les parties conviennent de reporter le d\u00e9membrement sur le prix (article 621 du Code civil), ce qui \u00e9vite de d\u00e9faire la transmission pr\u00e9par\u00e9e.<\/p>\n<\/div>\n<\/details>\n<\/div>\n<\/div>\n<\/section>\n<section class=\"final alt\">\n<div class=\"in\">\n<h2>Donner, acheter ou r\u00e9organiser\u00a0: on chiffre ce que le d\u00e9membrement vous ferait gagner.<\/h2>\n<div class=\"ctas\"><a class=\"btn\" href=\"https:\/\/calendly.com\/asagnier-balmontconseil\/appel-rapide-reponse-a-vos-questions-10-min?utm_source=balmontconseil.com&amp;utm_medium=page&amp;utm_content=demembrement\">Prendre rendez-vous<\/a><a class=\"btn2\" href=\"https:\/\/app.balmontconseil.com\/register?src=site-demembrement\">Cr\u00e9er mon espace gratuit<\/a><\/div>\n<\/div>\n<\/section>\n<\/div>\n","protected":false},"excerpt":{"rendered":"<p>Property division: separating usufruct and bare ownership to give, buy, or transfer at a lower cost. Scale of article 669, temporary usufruct at 23 % per 10-year period, consolidation without rights, IFI.<\/p>","protected":false},"author":5,"featured_media":0,"parent":3913,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"_acf_changed":false,"mfn-post-hide-title":"","footnotes":""},"class_list":["post-3921","page","type-page","status-publish","hentry"],"acf":[],"_links":{"self":[{"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/pages\/3921","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=3921"}],"version-history":[{"count":2,"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/pages\/3921\/revisions"}],"predecessor-version":[{"id":4422,"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/pages\/3921\/revisions\/4422"}],"up":[{"embeddable":true,"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/pages\/3913"}],"wp:attachment":[{"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/media?parent=3921"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}