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LE CHANGEMENT DE REGIME MATRIMONIAL : NOUVELLES DISPOSITIONS

Article paru dans le magazine Bien Vivre A St Nom la Bretèche Juin/Juillet 2019

Le régime matrimonial est l’ensemble des règles qui régissent les biens des époux au cours du mariage et à l’occasion de sa dissolution. Le régime légal est celui de la communauté de biens réduite aux acquêts, mais les futurs époux ont la possibilité d’en choisir un autre par l’établissement d’un contrat de mariage devant notaire.

La loi de programmation et de réforme de la justice a simplifié la procédure de changement de régime matrimonial. De nouvelles dispositions sont entrées en vigueur le 25 mars dernier.

D’une part, la loi imposait un délai de deux années aux époux avant de leur permettre de modifier le régime matrimonial initialement choisi. Ce délai est désormais supprimé.

D’autre part, en présence d’enfants mineurs, l’acte notarié modifiant le régime matrimonial devait obligatoirement être homologué par le juge aux affaires familiales. Cette formalité est supprimée. Il appartient désormais au notaire de saisir le tribunal s’il estime que les intérêts patrimoniaux du mineur sont compromis. Quant aux enfants majeurs, ils sont systématiquement informés du changement de régime matrimonial de leurs parents et peuvent s’y opposer dans un délai de trois mois. Dans ce cas, le juge intervient pour l’homologation de l’acte.

Sur le plan fiscal, les actes modifiant le régime matrimonial donnent lieu à perception d’un droit fixe de 125 euros (article 847 du Code général des impôts ou CGI) et de la taxe sur la publicité foncière, en cas de transmission de droits immobiliers, au taux de 0,7% (article 678 du CGI). A compter du 1erjanvier 2020, toute modification du régime matrimonial sera soumise à cette imposition. Jusqu’à cette date, les actes modifiant le régime matrimonial en vue d’adopter le régime communautaire en restent exonérés.

Texte intégral de la loi n° 2019-222 du 23 mars 2019 de programmation  2018-2022 et de réforme de la justice disponible sur le site www.legifrance.gouv.fr 

Article paru dans le magazine Bien Vivre A St Nom la Bretèche Juin/Juillet 2019

Maître Marilyne SECCI

Avocate nouvellement installée à Saint Nom la Bretèche – Secteur Feucherolles/Davron/Crespières/Chavenay/Les-Alluets-le-Roi



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