{"id":11056,"date":"2025-03-15T21:05:25","date_gmt":"2025-03-15T19:05:25","guid":{"rendered":"https:\/\/www.lignebleue.biz\/?p=11056"},"modified":"2025-05-31T15:46:52","modified_gmt":"2025-05-31T13:46:52","slug":"assurance-vie-et-droits-de-succession","status":"publish","type":"post","link":"https:\/\/www.lignebleue.biz\/index.php\/2025\/03\/15\/assurance-vie-et-droits-de-succession\/","title":{"rendered":"Assurance-vie et droits de succession"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-post\" data-elementor-id=\"11056\" class=\"elementor elementor-11056\" data-elementor-post-type=\"post\">\n\t\t\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-411e268 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"411e268\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-a25879f\" data-id=\"a25879f\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-448f8c5 elementor-widget elementor-widget-text-editor\" data-id=\"448f8c5\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>Nous relayons ci-dessous un article de l&rsquo;Echo du 21 d\u00e9cembre 2024 s&rsquo;attardant sur les droits de succession en assurance-vie, et plus pr\u00e9cis\u00e9ment sur la fameuse circulaire du fisc du 7 janvier 2021.\u00a0<\/p><p>\u00a0<\/p><p>Sur base de cette circulaire, l&rsquo;administration fiscale taxait les contrats avec deux preneurs d\u00e9j\u00e0 au d\u00e9c\u00e8s du premier preneur. De plus, la circulaire avait un effet r\u00e9troactif (2018). De quoi cr\u00e9er une belle ins\u00e9curit\u00e9 juridique.\u00a0<\/p><p>\u00a0<\/p><p>Un arr\u00eat du Conseil d&rsquo;\u00e9tat du 23 f\u00e9vrier 2023 (dont une tentative d&rsquo;annulation a \u00e9t\u00e9 rejet\u00e9e ce 31 octobre dernier) met un frein aux errances fiscales : la circulaire est jet\u00e9e aux oubliettes.\u00a0<\/p><p>\u00a0<\/p><p>Cliquez ci-dessous pour t\u00e9l\u00e9charger l&rsquo;article complet (version reprise dans <em>Principium n\u00b0 1 &#8211; 2025<\/em>, de Feprabel).<\/p><p><a href=\"https:\/\/www.lignebleue.biz\/wp-content\/uploads\/2025\/03\/LEcho-211224.pdf\">L&rsquo;Echo 211224<\/a>\u00a0<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"<p>Nous relayons ci-dessous un article de l&rsquo;Echo du 21 d\u00e9cembre 2024 s&rsquo;attardant sur les droits de succession en assurance-vie, et plus pr\u00e9cis\u00e9ment sur la fameuse circulaire du fisc du 7 janvier 2021.\u00a0 \u00a0 Sur base de cette circulaire, l&rsquo;administration fiscale taxait les contrats avec deux preneurs d\u00e9j\u00e0\u00a0 au d\u00e9c\u00e8s du premier preneur. De plus, la&hellip; <a class=\"more-link\" href=\"https:\/\/www.lignebleue.biz\/index.php\/2025\/03\/15\/assurance-vie-et-droits-de-succession\/\">Continue reading <span class=\"screen-reader-text\">Assurance-vie et droits de succession<\/span><\/a><\/p>\n","protected":false},"author":4,"featured_media":0,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_eb_attr":"","footnotes":""},"categories":[1],"tags":[96],"class_list":["post-11056","post","type-post","status-publish","format-standard","hentry","category-infos-permanentes","tag-informations-generales","entry"],"_links":{"self":[{"href":"https:\/\/www.lignebleue.biz\/index.php\/wp-json\/wp\/v2\/posts\/11056","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.lignebleue.biz\/index.php\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.lignebleue.biz\/index.php\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.lignebleue.biz\/index.php\/wp-json\/wp\/v2\/users\/4"}],"replies":[{"embeddable":true,"href":"https:\/\/www.lignebleue.biz\/index.php\/wp-json\/wp\/v2\/comments?post=11056"}],"version-history":[{"count":4,"href":"https:\/\/www.lignebleue.biz\/index.php\/wp-json\/wp\/v2\/posts\/11056\/revisions"}],"predecessor-version":[{"id":11061,"href":"https:\/\/www.lignebleue.biz\/index.php\/wp-json\/wp\/v2\/posts\/11056\/revisions\/11061"}],"wp:attachment":[{"href":"https:\/\/www.lignebleue.biz\/index.php\/wp-json\/wp\/v2\/media?parent=11056"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.lignebleue.biz\/index.php\/wp-json\/wp\/v2\/categories?post=11056"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.lignebleue.biz\/index.php\/wp-json\/wp\/v2\/tags?post=11056"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}