{"id":5093,"date":"2021-11-12T12:11:21","date_gmt":"2021-11-12T11:11:21","guid":{"rendered":"https:\/\/www.pm-law.ch\/chroniques-juridiques\/comment-favoriser-son-conjoint-en-cas-de-deces\/"},"modified":"2021-11-12T12:11:21","modified_gmt":"2021-11-12T11:11:21","slug":"comment-favoriser-son-conjoint-en-cas-de-deces","status":"publish","type":"post","link":"https:\/\/www.pm-law.ch\/en\/chroniques-juridiques\/comment-favoriser-son-conjoint-en-cas-de-deces\/","title":{"rendered":"Comment favoriser son conjoint en cas de d\u00e9c\u00e8s?"},"content":{"rendered":"<p>Fabienne et Walter sont mari\u00e9s depuis vingt-cinq ans et parents de deux enfants communs. Fabienne poss\u00e8de des actions d&#8217;une valeur de Fr. 250&#8217;000.- et Walter est d\u00e9tenteur d&#8217;un carnet d&#8217;\u00e9pargne de Fr. 150&#8217;000.-. Leur patrimoine de Fr. 400&#8217;000.- est compos\u00e9 exclusivement de biens acquis au cours du mariage, avec le produit de leur travail; il s\u2019agit d\u2019<em>acqu\u00eats<\/em>. Ils n\u2019ont pas de <em>biens propres<\/em> de valeur, \u00e0 savoir de biens que les \u00e9poux poss\u00e9daient d\u00e9j\u00e0 au d\u00e9but du mariage, qu&#8217;ils ont re\u00e7us gratuitement depuis, par exemple par donation ou succession, ou qui sont destin\u00e9s \u00e0 leur usage personnel exclusif. Ils souhaitent se privil\u00e9gier mutuellement. En cas de d\u00e9c\u00e8s, les biens sont r\u00e9partis au cours de <strong>deux op\u00e9rations successives<\/strong>. En premier lieu intervient la <strong>liquidation du r\u00e9gime matrimonial<\/strong>, au terme de laquelle le survivant a droit \u00e0 ses biens propres et, sauf accord diff\u00e9rent par contrat de mariage, \u00e0 la moiti\u00e9 du b\u00e9n\u00e9fice, qui comprend l\u2019ensemble des acqu\u00eats. Dans un deuxi\u00e8me temps, on proc\u00e8de au <strong>partage de la succession<\/strong> : la part qui aurait d\u00fb revenir au d\u00e9funt lors de la liquidation du r\u00e9gime matrimonial est partag\u00e9e entre les h\u00e9ritiers selon les r\u00e8gles du droit successoral. Selon le r\u00e9gime l\u00e9gal, en cas de d\u00e9c\u00e8s de Fabienne ou de Walter, le survivant a droit, lors de la liquidation du r\u00e9gime matrimonial, \u00e0 la moiti\u00e9 du b\u00e9n\u00e9fice de CHF 400&#8217;000.- (ensemble de leurs acqu\u00eats), c\u2019est-\u00e0-dire \u00e0 Fr. 200&#8217;000.-. La seconde moiti\u00e9 constitue la masse successorale. En qualit\u00e9 d&#8217;h\u00e9ritier, il re\u00e7oit en outre la moiti\u00e9 de la succession, soit Fr. 100&#8217;000.-, le solde revenant aux enfants. La part totale \u00e9ch\u00e9ant au survivant est ainsi de Fr. 300&#8217;000.-. Par testament, l\u2019\u00e9poux peut attribuer la quotit\u00e9 disponible (la partie de la succession dont il peut librement disposer) de 5\/8 au survivant, soit Fr. 125&#8217;000.-. En tenant compte des Fr. 200&#8217;000.- r\u00e9sultant de la liquidation du r\u00e9gime matrimonial, le survivant recevra donc au total Fr. 325&#8217;000.-. Notons qu\u2019il est \u00e9galement possible d\u2019attribuer au survivant \u00bc de la succession en propri\u00e9t\u00e9 et l\u2019usufruit du solde de \u00be; il aura ainsi droit \u00e0 Fr. 250&#8217;000.- en propri\u00e9t\u00e9 et \u00e0 un usufruit portant sur Fr. 150&#8217;000.-. Il existe cependant dans notre cas une meilleure fa\u00e7on d\u2019avantager le conjoint survivant : c\u2019est l\u2019attribution, par contrat de mariage conclu devant notaire, de l&#8217;entier du b\u00e9n\u00e9fice (ensemble des acqu\u00eats) au survivant. Dans cette hypoth\u00e8se, lors du d\u00e9c\u00e8s de son \u00e9poux, Fabienne ou Walter aura droit \u00e0 l&#8217;entier de la fortune de Fr. 400&#8217;000.-, \u00e0 titre de liquidation du r\u00e9gime matrimonial. Peu importe que Fabienne et Walter n&#8217;aient pas pass\u00e9 un tel contrat au moment du mariage. Ils peuvent en effet le faire \u00e0 n&#8217;importe quel moment de leur union.    <\/p>\n<h4>\u00c0 retenir:<\/h4>\n<ul>\n<li>si le patrimoine est constitu\u00e9 d\u2019acqu\u00eats et qu\u2019il n\u2019y a que des descendants communs, ce n\u2019est pas le testament mais le contrat de mariage qui est la meilleure mani\u00e8re de favoriser le conjoint survivant;<\/li>\n<li>il faut consulter un notaire pour qu\u2019il examine dans chaque cas particulier la solution pr\u00e9f\u00e9rable.<\/li>\n<\/ul>\n<h5 style=\"text-align: right;\">Gr\u00e9goire Piller<\/h5>\n<p style=\"text-align: right;\"><em>Paru dans <\/em><a href=\"https:\/\/www.generations-plus.ch\" target=\"_blank\" rel=\"noopener\"><em>www.generations-plus.ch<\/em><\/a><\/p>\n","protected":false},"excerpt":{"rendered":"<p>La r\u00e9daction d\u2019un testament par chacun des \u00e9poux est-elle toujours la meilleure fa\u00e7on de favoriser le conjoint survivant?<\/p>\n","protected":false},"author":2,"featured_media":4775,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"ocean_post_layout":"","ocean_both_sidebars_style":"","ocean_both_sidebars_content_width":0,"ocean_both_sidebars_sidebars_width":0,"ocean_sidebar":"0","ocean_second_sidebar":"0","ocean_disable_margins":"enable","ocean_add_body_class":"","ocean_shortcode_before_top_bar":"","ocean_shortcode_after_top_bar":"","ocean_shortcode_before_header":"","ocean_shortcode_after_header":"","ocean_has_shortcode":"","ocean_shortcode_after_title":"","ocean_shortcode_before_footer_widgets":"","ocean_shortcode_after_footer_widgets":"","ocean_shortcode_before_footer_bottom":"","ocean_shortcode_after_footer_bottom":"","ocean_display_top_bar":"default","ocean_display_header":"default","ocean_header_style":"","ocean_center_header_left_menu":"0","ocean_custom_header_template":"0","ocean_custom_logo":0,"ocean_custom_retina_logo":0,"ocean_custom_logo_max_width":0,"ocean_custom_logo_tablet_max_width":0,"ocean_custom_logo_mobile_max_width":0,"ocean_custom_logo_max_height":0,"ocean_custom_logo_tablet_max_height":0,"ocean_custom_logo_mobile_max_height":0,"ocean_header_custom_menu":"0","ocean_menu_typo_font_family":"0","ocean_menu_typo_font_subset":"","ocean_menu_typo_font_size":0,"ocean_menu_typo_font_size_tablet":0,"ocean_menu_typo_font_size_mobile":0,"ocean_menu_typo_font_size_unit":"px","ocean_menu_typo_font_weight":"","ocean_menu_typo_font_weight_tablet":"","ocean_menu_typo_font_weight_mobile":"","ocean_menu_typo_transform":"","ocean_menu_typo_transform_tablet":"","ocean_menu_typo_transform_mobile":"","ocean_menu_typo_line_height":0,"ocean_menu_typo_line_height_tablet":0,"ocean_menu_typo_line_height_mobile":0,"ocean_menu_typo_line_height_unit":"","ocean_menu_typo_spacing":0,"ocean_menu_typo_spacing_tablet":0,"ocean_menu_typo_spacing_mobile":0,"ocean_menu_typo_spacing_unit":"","ocean_menu_link_color":"","ocean_menu_link_color_hover":"","ocean_menu_link_color_active":"","ocean_menu_link_background":"","ocean_menu_link_hover_background":"","ocean_menu_link_active_background":"","ocean_menu_social_links_bg":"","ocean_menu_social_hover_links_bg":"","ocean_menu_social_links_color":"","ocean_menu_social_hover_links_color":"","ocean_disable_title":"default","ocean_disable_heading":"default","ocean_post_title":"","ocean_post_subheading":"","ocean_post_title_style":"","ocean_post_title_background_color":"","ocean_post_title_background":0,"ocean_post_title_bg_image_position":"","ocean_post_title_bg_image_attachment":"","ocean_post_title_bg_image_repeat":"","ocean_post_title_bg_image_size":"","ocean_post_title_height":0,"ocean_post_title_bg_overlay":0.5,"ocean_post_title_bg_overlay_color":"","ocean_disable_breadcrumbs":"default","ocean_breadcrumbs_color":"","ocean_breadcrumbs_separator_color":"","ocean_breadcrumbs_links_color":"","ocean_breadcrumbs_links_hover_color":"","ocean_display_footer_widgets":"default","ocean_display_footer_bottom":"default","ocean_custom_footer_template":"0","osh_disable_topbar_sticky":"default","osh_disable_header_sticky":"default","osh_sticky_header_style":"default","osh_sticky_header_effect":"","osh_custom_sticky_logo":0,"osh_custom_retina_sticky_logo":0,"osh_custom_sticky_logo_height":0,"osh_background_color":"","osh_links_color":"","osh_links_hover_color":"","osh_links_active_color":"","osh_links_bg_color":"","osh_links_hover_bg_color":"","osh_links_active_bg_color":"","osh_menu_social_links_color":"","osh_menu_social_hover_links_color":"","ocean_post_oembed":"","ocean_post_self_hosted_media":"","ocean_post_video_embed":"","ocean_link_format":"","ocean_link_format_target":"self","ocean_quote_format":"","ocean_quote_format_link":"post","ocean_gallery_link_images":"on","ocean_gallery_id":[],"footnotes":""},"categories":[29],"tags":[],"class_list":["post-5093","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-inheritance-law","entry","has-media"],"_links":{"self":[{"href":"https:\/\/www.pm-law.ch\/en\/wp-json\/wp\/v2\/posts\/5093","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.pm-law.ch\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.pm-law.ch\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.pm-law.ch\/en\/wp-json\/wp\/v2\/users\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/www.pm-law.ch\/en\/wp-json\/wp\/v2\/comments?post=5093"}],"version-history":[{"count":0,"href":"https:\/\/www.pm-law.ch\/en\/wp-json\/wp\/v2\/posts\/5093\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.pm-law.ch\/en\/wp-json\/wp\/v2\/media\/4775"}],"wp:attachment":[{"href":"https:\/\/www.pm-law.ch\/en\/wp-json\/wp\/v2\/media?parent=5093"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.pm-law.ch\/en\/wp-json\/wp\/v2\/categories?post=5093"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/w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