{"id":6774,"date":"2025-08-01T14:36:02","date_gmt":"2025-08-01T14:36:02","guid":{"rendered":"https:\/\/rfblegal.co.uk\/?post_type=knowledge-base&#038;p=6774"},"modified":"2025-08-05T09:47:14","modified_gmt":"2025-08-05T09:47:14","slug":"quest-ce-quun-acte-de-modification-dun-testament","status":"publish","type":"knowledge-base","link":"https:\/\/rfblegal.co.uk\/fr\/base-de-connaissances\/quest-ce-quun-acte-de-modification-dun-testament\/","title":{"rendered":"Qu'est-ce qu'un acte de modification d'un testament ?\u00a0"},"content":{"rendered":"<p class=\"wp-block-paragraph\">When someone dies, their estate is distributed in accordance with the terms of their <a href=\"https:\/\/rfblegal.co.uk\/fr\/perspectives\/un-testament-peut-il-annuler-mes-accords-anterieurs\/\">Will<\/a>, or if they have not made a Will, under the Rules of Intestacy. However, there may be certain circumstances where the beneficiaries of the estate may wish to vary how the estate is meant to be distributed.\u00a0\u00a0<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Cela peut \u00eatre d\u00fb \u00e0 un certain nombre de raisons, notamment :&nbsp;&nbsp;<\/p>\n\n\n\n<ol start=\"1\" class=\"wp-block-list\">\n<li>Prendre des dispositions en faveur d'une personne oubli\u00e9e dans le testament.&nbsp;<\/li>\n<\/ol>\n\n\n\n<ol start=\"2\" class=\"wp-block-list\">\n<li>\u00c9quilibrer la r\u00e9partition entre les b\u00e9n\u00e9ficiaires.&nbsp;<\/li>\n<\/ol>\n\n\n\n<ol start=\"3\" class=\"wp-block-list\">\n<li>Pour simplifier les choses pour les b\u00e9n\u00e9ficiaires.&nbsp;<\/li>\n<\/ol>\n\n\n\n<ol start=\"4\" class=\"wp-block-list\">\n<li>R\u00e9duire l'imp\u00f4t sur les successions.&nbsp;<\/li>\n<\/ol>\n\n\n\n<p class=\"wp-block-paragraph\">In these cases, the beneficiaries may wish to utilise a <a href=\"https:\/\/rfblegal.co.uk\/fr\/services\/droit-des-personnes\/services-de-testament-et-dhomologation\/acte-de-modification-dun-testament-apres-le-deces\/\">Acte de modification<\/a>, which is a legal document that is used to vary the administration of an estate from the terms of a Will or the Rules of Intestacy.&nbsp;&nbsp;<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>Les aspects pratiques :&nbsp;<\/strong>&nbsp;<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Pour d\u00e9terminer si un acte de modification est la bonne solution, vous devez tenir compte de plusieurs \u00e9l\u00e9ments pratiques :\u00a0\u00a0<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Tous les b\u00e9n\u00e9ficiaires dont l'h\u00e9ritage serait affect\u00e9 par l'acte de modification doivent l'accepter et consentir aux changements. Par cons\u00e9quent, si l'un des b\u00e9n\u00e9ficiaires concern\u00e9s n'accepte pas la modification, celle-ci ne peut avoir lieu.&nbsp;<\/li>\n<\/ul>\n\n\n\n<ul class=\"wp-block-list\">\n<li>L'acte de modification peut \u00eatre sign\u00e9 avant ou apr\u00e8s l'obtention d'un mandat de repr\u00e9sentation, mais il n'est pas possible de modifier formellement une partie de l'h\u00e9ritage s'il a \u00e9t\u00e9 donn\u00e9.&nbsp;<\/li>\n<\/ul>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Vous ne pouvez pas modifier la nomination des ex\u00e9cuteurs testamentaires ou des tuteurs d\u00e9sign\u00e9s dans un testament ; l'acte de modification ne peut modifier que la distribution d'une succession.&nbsp;&nbsp;<\/li>\n<\/ul>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>Implications juridiques :&nbsp;<\/strong>&nbsp;<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">\u00c9tant donn\u00e9 qu'un acte de modification est un document juridique, il y a des implications juridiques \u00e0 respecter. Vous trouverez ci-dessous une liste non exhaustive de certaines consid\u00e9rations juridiques \u00e0 garder \u00e0 l'esprit :&nbsp;&nbsp;<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>L'acte de modification ne peut \u00eatre \u00e9tabli que dans les deux ans suivant le d\u00e9c\u00e8s du d\u00e9funt.&nbsp;<\/li>\n<\/ul>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Only beneficiaries who are over the age of 18 and have full <a href=\"https:\/\/rfblegal.co.uk\/fr\/services\/droit-des-personnes\/procurations-et-protection-judiciaire\/demandes-de-protection-aupres-de-la-cour\/\">mental capacity<\/a> can sign the Deed of Variation. If a beneficiary is under the age of 18 or lacks mental capacity, then the Court must consent to the variation.\u00a0<\/li>\n<\/ul>\n\n\n\n<ul class=\"wp-block-list\">\n<li>L'acte de modification doit \u00eatre \u00e9tabli par \u00e9crit.&nbsp;&nbsp;<\/li>\n<\/ul>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Le b\u00e9n\u00e9ficiaire ne peut \u00eatre incit\u00e9 financi\u00e8rement \u00e0 accepter la modification.&nbsp;&nbsp;<\/li>\n<\/ul>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Une fois que l'acte de modification a \u00e9t\u00e9 sign\u00e9 et que la r\u00e9partition de la succession a \u00e9t\u00e9 modifi\u00e9e, il n'est plus possible de le modifier \u00e0 nouveau. Il n'y aura pas de deuxi\u00e8me chance de modifier la r\u00e9partition.&nbsp;&nbsp;<\/li>\n<\/ul>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>Situations dans lesquelles il pourrait \u00eatre n\u00e9cessaire :&nbsp;<\/strong>&nbsp;<\/h2>\n\n\n\n<h3 class=\"wp-block-heading\">Prendre des dispositions en faveur d'une personne oubli\u00e9e dans le testament :&nbsp;<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">Si le d\u00e9funt souhaitait qu'une personne soit d\u00e9sign\u00e9e dans son testament, par exemple un ami ou un membre de sa famille, et qu'il n'a jamais pris le temps d'inclure cette disposition dans son testament, ou qu'il a cru \u00e0 tort que le testament pr\u00e9voyait cette personne, un acte de modification peut \u00eatre utilis\u00e9 pour s'assurer que ces souhaits sont respect\u00e9s.&nbsp;&nbsp;<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">\u00c9quilibrer les distributions entre les b\u00e9n\u00e9ficiaires ;&nbsp;<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">Si un b\u00e9n\u00e9ficiaire devait recevoir beaucoup plus que les autres (par exemple, un enfant ou un petit-enfant h\u00e9ritant plus que ses fr\u00e8res et s\u0153urs), un acte de modification pourrait permettre \u00e0 tous les b\u00e9n\u00e9ficiaires d'h\u00e9riter d'un montant \u00e9gal. Cela peut mettre fin aux litiges sur la valeur de l'h\u00e9ritage re\u00e7u par les b\u00e9n\u00e9ficiaires.&nbsp;&nbsp;<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">Pour simplifier les choses pour les b\u00e9n\u00e9ficiaires :&nbsp;<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">Si un b\u00e9n\u00e9ficiaire a l'intention de donner son h\u00e9ritage \u00e0 quelqu'un d'autre imm\u00e9diatement, il peut souhaiter utiliser un acte de modification afin que le b\u00e9n\u00e9ficiaire final h\u00e9rite directement des actifs. Si les actifs sont donn\u00e9s dans les 7 ans suivant votre d\u00e9c\u00e8s, cela peut r\u00e9duire l'abattement de la tranche \u00e0 taux z\u00e9ro (Nil-Rate Band Allowance) disponible pour votre succession, et pourrait potentiellement signifier qu'une charge d'imp\u00f4t sur les successions de 40% s'appliquerait \u00e0 la donation elle-m\u00eame.  Un acte de modification peut donc s'av\u00e9rer utile pour \u00e9viter ces probl\u00e8mes.&nbsp;&nbsp;<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">R\u00e9duire l'imp\u00f4t sur les successions :&nbsp;<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">A Deed of Variation can make use of any available Inheritance Tax reliefs that have not been utilised. For instance, any gifts between spouses or <a href=\"https:\/\/rfblegal.co.uk\/fr\/meditation-civile\/\">civil<\/a> partners are exempt from Inheritance Tax. So, a Deed of Variation could be used if an estate had a significant Inheritance Tax liability and wanted to reduce this by directing some, or all of the assets to the spouse or civil partner of the deceased.&nbsp;&nbsp;<\/p>","protected":false},"author":12,"featured_media":6775,"parent":0,"menu_order":0,"template":"","format":"standard","meta":{"_acf_changed":false,"om_disable_all_campaigns":false,"_uf_show_specific_survey":0,"_uf_disable_surveys":false,"footnotes":""},"categories":[22],"tags":[],"class_list":["post-6774","knowledge-base","type-knowledge-base","status-publish","format-standard","has-post-thumbnail","hentry","category-wills-probate"],"acf":[],"aioseo_notices":[],"aioseo_head":"\n\t\t<!-- All in One SEO 4.9.10 - aioseo.com -->\n\t<meta name=\"description\" content=\"When someone dies, their estate is distributed in accordance with the terms of their Will, or if they have not made a Will, under the Rules of Intestacy. 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