{"id":216,"date":"2020-01-15T14:58:29","date_gmt":"2020-01-15T13:58:29","guid":{"rendered":"https:\/\/blog.avocat-laurentcretin.fr\/?p=216"},"modified":"2026-11-01T15:45:02","modified_gmt":"2026-11-01T14:45:02","slug":"divorce-la-baisse-du-droit-de-partage-interviendra-en-2021","status":"publish","type":"post","link":"https:\/\/avocat-laurentcretin.fr\/blog\/divorce-la-baisse-du-droit-de-partage-interviendra-en-2021\/","title":{"rendered":"Divorce : la baisse du droit de partage interviendra en 2021"},"content":{"rendered":"\n<div class=\"wp-block-image is-style-circle-mask\"><figure class=\"alignright size-thumbnail\"><img decoding=\"async\" width=\"150\" height=\"150\" src=\"https:\/\/avocat-laurentcretin.fr\/blog\/wp-content\/uploads\/2020\/03\/divorce-droit-de-partage-150x150.png\" alt=\"\" class=\"wp-image-217\"\/><\/figure><\/div>\n\n\n\n<p class=\"wp-block-paragraph\">Le <a href=\"https:\/\/avocat-laurentcretin.fr\/divorce-lyon.html\"><em>divorce<\/em><\/a> ou la <a href=\"https:\/\/avocat-laurentcretin.fr\/separation-lyon.html\"><em>s\u00e9paration de corps<\/em><\/a> entra\u00eene la liquidation du r\u00e9gime matrimonial&nbsp; c&rsquo;est \u00e0 dire le partage des biens.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">A ce titre, les \u00e9poux doivent s&rsquo;acquitter aupr\u00e8s de l&rsquo;administration fiscale d&rsquo;un <a href=\"https:\/\/avocat-laurentcretin.fr\/divorce-et-impots-lyon.html\">droit de partage<\/a> correspondant \u00e0 2,5 % de la valeur nette du patrimoine commun.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Il en est de m\u00eame pour les partenaires de <a href=\"https:\/\/avocat-laurentcretin.fr\/le-pacte-civil-de-solidarite-pacs-lyon.html\"><em>PACS<\/em><\/a> en cas de rupture.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Courant octobre 2019, la commission des Finances de l&rsquo;Assembl\u00e9e nationale avait adopt\u00e9 un amendement au projet de loi de Finances pour 2020 visant \u00e0 ramener \u00e0 1,1% le taux du droit de partage en cas de divorce, s\u00e9paration de corps ou de rupture de Pacs.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Mais finalement, l\u2019article 108 du la loi de finance publi\u00e9e au Journal Officiel du 29 d\u00e9cembre 2019&nbsp; n&rsquo;organise une baisse progressive du droit de partage des biens des couples mari\u00e9s ou pacs\u00e9s qu&rsquo;\u00e0 compter de 2021.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Le taux de partage sera de 1.8 % \u00e0 partir du 1er&nbsp; janvier 2021 et de 1.1 % \u00e0 partir du 1er janvier 2022.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">A ce jour, Il ne semble malheureusement plus \u00eatre question de suppression du droit de partage.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Le divorce ou la s\u00e9paration de corps entra\u00eene la liquidation du r\u00e9gime matrimonial&nbsp; c&rsquo;est \u00e0 dire le partage des biens.&hellip;<\/p>\n","protected":false},"author":1,"featured_media":217,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_monsterinsights_skip_tracking":false,"footnotes":""},"categories":[4],"tags":[15,18,48],"class_list":["post-216","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-droit-de-la-famille","tag-divorce","tag-liquidation","tag-regime-matrimonial"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v28.8 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Divorce : la baisse du droit de partage interviendra en 2021<\/title>\n<meta name=\"description\" content=\"Article juridique en Droit de la famille de Ma\u00eetre Laurent Cretin &#8211; 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