{"id":9890,"date":"2026-06-16T12:56:44","date_gmt":"2026-06-16T12:56:44","guid":{"rendered":"https:\/\/rfblegal.co.uk\/?post_type=knowledge-base&p=9890"},"modified":"2026-06-16T12:56:46","modified_gmt":"2026-06-16T12:56:46","slug":"les-donations-effectuees-de-son-vivant-sont-considerees-comme-des-dons-ordinaires-et-ne-sont-pas-imposables","status":"publish","type":"knowledge-base","link":"https:\/\/rfblegal.co.uk\/fr\/base-de-connaissances\/les-donations-effectuees-de-son-vivant-sont-considerees-comme-des-dons-ordinaires-et-ne-sont-pas-imposables\/","title":{"rendered":"Transferts \u00e0 vie : donations ordinaires sur les revenus"},"content":{"rendered":"
\"\"\/
Devorah Ormonde<\/figcaption><\/figure>\n\n\n\n

Toute personne dont le patrimoine d\u00e9passe l'abattement fiscal de 325 000 \u00a3 est susceptible de s'inqui\u00e9ter du montant des droits de succession qu'elle pourrait devoir payer apr\u00e8s son d\u00e9c\u00e8s. Si les circonstances le permettent, elle peut envisager de r\u00e9duire la valeur de sa succession en effectuant des donations de son vivant \u00e0 des amis et \u00e0 des proches.<\/p>\n\n\n\n

En r\u00e8gle g\u00e9n\u00e9rale, les personnes souhaitant effectuer des donations de leur vivant doivent survivre sept ans avant que celles-ci ne cessent d'\u00eatre consid\u00e9r\u00e9es comme faisant partie de leur succession aux fins de l'imp\u00f4t sur les successions. Il existe certaines exceptions \u00e0 cette r\u00e8gle, notamment une franchise annuelle de 3 000 \u00a3 et des petits dons d'un montant maximal de 250 \u00a3 \u00e0 des personnes n'ayant pas b\u00e9n\u00e9fici\u00e9 de la franchise de 3 000 \u00a3. Ces exemptions n'ont pas augment\u00e9 depuis leur introduction en 1984, malgr\u00e9 la publication en janvier 2020 d'un rapport du groupe parlementaire multipartite sugg\u00e9rant que les diff\u00e9rentes exemptions soient remplac\u00e9es par une allocation annuelle unique de 30 000 \u00a3 pour les donations.<\/p>\n\n\n\n

Toutefois, m\u00eame si les abattements sur les donations \u00e0 vie restent \u00e0 leur niveau actuel, les personnes disposant d'un revenu exc\u00e9dentaire ont toujours la possibilit\u00e9 de r\u00e9aliser des \u00e9conomies substantielles en mati\u00e8re de droits de succession en effectuant des donations \u00e0 partir de leurs revenus. Il n'y a pas de limite au montant pouvant \u00eatre donn\u00e9 sans \u00eatre soumis aux droits de succession, \u00e0 condition que la donation remplisse toutes les conditions suivantes :<\/p>\n\n\n\n

    \n
  1. Cela fait partie des d\u00e9penses habituelles du donateur<\/li>\n\n\n\n
  2. Il est constitu\u00e9 de revenus<\/li>\n\n\n\n
  3. Cela permet au donateur de conserver un revenu suffisant pour maintenir son niveau de vie habituel<\/li>\n<\/ol>\n\n\n\n

    Les dons de revenus peuvent prendre la forme d'une somme d'argent remise au b\u00e9n\u00e9ficiaire ou de versements effectu\u00e9s en son nom, par exemple pour le remboursement de son pr\u00eat immobilier, le paiement de ses frais de scolarit\u00e9 ou l'alimentation de son fonds de retraite. Il est m\u00eame possible d\u2019effectuer des versements pour couvrir les primes d\u2019une police d\u2019assurance-vie souscrite en fiducie, dont le b\u00e9n\u00e9ficiaire ne percevra les prestations qu\u2019apr\u00e8s le d\u00e9c\u00e8s du donateur, \u00e0 condition que ces primes ne soient pas li\u00e9es \u00e0 une rente.<\/p>\n\n\n\n

    Le moyen le plus simple de d\u00e9montrer qu\u2019un don d\u2019un montant identique effectu\u00e9 \u00e0 intervalles r\u00e9guliers constitue un don de revenus plut\u00f4t que de capital. Il n\u2019est toutefois pas n\u00e9cessaire que ces dons suivent toujours ce sch\u00e9ma, d\u2019autant plus que les revenus peuvent fluctuer, tout comme les besoins financiers du donateur. S'il n'est pas possible d'\u00e9tablir un sch\u00e9ma de d\u00e9penses bien d\u00e9fini, il est alors important de conserver des preuves documentaires de l'engagement \u00e0 effectuer des dons sur le revenu exc\u00e9dentaire, comme le montrent les conclusions contrast\u00e9es de l'affaire Bennett c. IRC de 1995 et de l'affaire de 1997 Nadin c. IRC<\/em>.<\/p>\n\n\n\n

    En Bennett c. IRC<\/em>, le tribunal a examin\u00e9 les donations effectu\u00e9es par une veuve \u00e2g\u00e9e de 87 ans qui avait droit aux revenus d\u2019une fiducie. \u00c0 l\u2019origine, cette fiducie ne g\u00e9n\u00e9rait pas beaucoup de revenus, mais ceux-ci suffisaient \u00e0 subvenir \u00e0 ses besoins. Les revenus ont consid\u00e9rablement augment\u00e9 lorsque le capital a pu \u00eatre investi \u00e0 la suite de la vente de la participation de la fiducie dans l\u2019entreprise familiale en 1987. Elle \u00e9tait en bonne sant\u00e9 et estimait qu\u2019elle n\u2019aurait probablement pas besoin de revenus suppl\u00e9mentaires. Elle a donc donn\u00e9 instruction aux administrateurs de la fiducie, en janvier 1989, de faire don des revenus de la fiducie exc\u00e9dant ses besoins financiers, \u00e0 parts \u00e9gales entre ses enfants. Le mois suivant, les administrateurs ont vers\u00e9 \u00e0 chacun de ses enfants un peu moins de 10 000 \u00a3. En f\u00e9vrier 1990, ils ont vers\u00e9 60 000 \u00a3 suppl\u00e9mentaires \u00e0 chacun d\u2019entre eux. La veuve est d\u00e9c\u00e9d\u00e9e de mani\u00e8re inattendue moins de deux semaines apr\u00e8s cette deuxi\u00e8me s\u00e9rie de versements. Le tribunal a estim\u00e9 que ces versements faisaient partie des d\u00e9penses courantes de la veuve et qu\u2019ils \u00e9taient donc exon\u00e9r\u00e9s de droits de succession.<\/p>\n\n\n\n

    Dans l\u2019affaire Nadin c. IRC, la contribuable avait r\u00e9gl\u00e9 des frais de maison de retraite s\u2019\u00e9levant \u00e0 13 000 \u00a3 sur un revenu annuel d\u2019un peu plus de 18 000 \u00a3, mais elle avait effectu\u00e9 plusieurs dons en esp\u00e8ces importants \u00e0 des proches, pour un montant total de 270 000 \u00a3, alors qu\u2019elle r\u00e9sidait en maison de retraite. Le tribunal a estim\u00e9 que les revenus cumul\u00e9s dont ses ex\u00e9cuteurs testamentaires affirmaient avoir \u00e9t\u00e9 r\u00e9mun\u00e9r\u00e9s \u00e9taient devenus du capital. Bien que certains dons effectu\u00e9s au cours des ann\u00e9es pr\u00e9c\u00e9dant son entr\u00e9e en maison de retraite semblaient effectivement provenir d'un exc\u00e9dent de revenus, le tribunal a jug\u00e9 que ceux-ci \u00e9taient \u00e9galement imposables, car ils \u00e9taient irr\u00e9guliers et qu'il n'existait aucune preuve d'un engagement \u00e0 effectuer ces versements.<\/p>\n\n\n\n

    (Remarque : cet article a \u00e9t\u00e9 publi\u00e9 \u00e0 l'origine sur notre ancien site web et n'est fourni qu'\u00e0 titre d'information g\u00e9n\u00e9rale. Bien qu'il refl\u00e8te la situation juridique au moment de sa r\u00e9daction, la loi peut avoir chang\u00e9 depuis sa publication. Pour obtenir des conseils actualis\u00e9s et adapt\u00e9s \u00e0 votre situation, veuillez contacter notre \u00e9quipe).<\/em><\/p>","protected":false},"author":11,"featured_media":0,"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":[],"tags":[],"class_list":["post-9890","knowledge-base","type-knowledge-base","status-publish","format-standard","hentry"],"acf":[],"aioseo_notices":[],"yoast_head":"\nLifetime Transfers: Normal Gifts out of Income - RFB Legal<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/rfblegal.co.uk\/fr\/base-de-connaissances\/les-donations-effectuees-de-son-vivant-sont-considerees-comme-des-dons-ordinaires-et-ne-sont-pas-imposables\/\" \/>\n<meta property=\"og:locale\" content=\"fr_FR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Lifetime Transfers: Normal Gifts out of Income - RFB Legal\" \/>\n<meta property=\"og:description\" content=\"Anyone with assets above the inheritance tax allowance of \u00a3325,000 is likely to be concerned about the amount that may have to be paid in tax after their death. 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