{"id":199,"date":"2025-03-21T17:09:00","date_gmt":"2025-03-21T15:09:00","guid":{"rendered":"https:\/\/hawai.li\/de-le-court\/?p=199"},"modified":"2026-04-07T18:39:28","modified_gmt":"2026-04-07T16:39:28","slug":"donation-avec-reserve-dusufruit-attention-aux-pieges","status":"publish","type":"post","link":"https:\/\/dlctax.ch\/de\/donation-avec-reserve-dusufruit-attention-aux-pieges\/","title":{"rendered":"Donation avec r\u00e9serve d&rsquo;usufruit, attention aux pi\u00e8ges"},"content":{"rendered":"<p class=\"wp-block-paragraph\">\ud83d\udc49 Le parent transfert \u00e0 ses enfants un lot PPE, s&rsquo;en r\u00e9serve l&rsquo;usufruit, et les enfants reprennent la dette hypoth\u00e9caire \u00e0 leur nom. L&rsquo;acte notari\u00e9 mentionne \u00ab\u00a0donation immobili\u00e8re avec constitution d&rsquo;usufruit\u00a0\u00bb.<br><br>\ud83d\udc49 Le fisc estime qu&rsquo;il ne s&rsquo;agit pas d&rsquo;une donation mais d&rsquo;une vente parce que le transfert immobilier \u00e9tait sujet \u00e0 deux contre-prestations : (i) la constitution d&rsquo;un usufruit en faveur du parent et (ii) la reprise de la dette hypoth\u00e9caire. Partant, il ne saurait y avoir report d&rsquo;imposition \u00e0 titre de donation et l&rsquo;op\u00e9ration \u00e9tait donc soumise aux gains immobiliers.<br><br>\ud83d\udc49 Les juges cantonaux ont admis le recours du contribuable, estimant que le droit cantonal pr\u00e9voit le diff\u00e9r\u00e9 d&rsquo;imposition en cas de constitution d&rsquo;usufruit en faveur du c\u00e9dant ou (et) de reprise de la dette hypoth\u00e9caire par l&rsquo;acqu\u00e9reur.<br><br>\ud83d\udc49 Les juges f\u00e9d\u00e9raux rappellent (i) que le report d&rsquo;imposition est applicable tant aux donations qu&rsquo;aux donations mixtes (cons. 5.2.1.), (ii) que \u00ab\u00a0la r\u00e9serve d&rsquo;usufruit n&rsquo;est pas une contre-prestation car l&rsquo;immeuble est transf\u00e9r\u00e9 d\u00e9j\u00e0 grev\u00e9 du droit d&rsquo;suage stipul\u00e9, c.-\u00e0-d. \u00e0 une valeur r\u00e9duite de la valeur capitalis\u00e9e de l&rsquo;usufruit (deductio servitutis)\u00a0\u00bb (cons. <a href=\"http:\/\/5.2.2.1\">5.2.2.1<\/a>.), (iii) qu&rsquo;une pratique cantonale qui pr\u00e9voit une disproportion des prestations (et donc donation mixte) d\u00e8s que l&rsquo;\u00e9cart est de 25% est conforme \u00e0 la LHID, (iv) qu&rsquo;un \u00e9cart inf\u00e9rieur \u00e0 25% permet d&rsquo;accorder le report d&rsquo;imposition \u00e0 titre de donation mixte, (v) qu&rsquo;un droit cantonal qui accorderait dans tous les cas un report d&rsquo;imposition en cas de donation mixte effectu\u00e9e sous la forme de constitution d&rsquo;usufruit ou de reprise de dette, et non sur la disproportion des prestations, est contraire \u00e0 la LHID (cons. 6.3).<br><br>L&rsquo;arr\u00eat est en fran\u00e7ais. Il s&rsquo;agit d&rsquo;une affaire neuch\u00e2teloise. Une publication ATF est pr\u00e9vue.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">TF, arr\u00eat 9C_22\/2024, du 21 mars 2025<br><\/p>","protected":false},"excerpt":{"rendered":"<p>\ud83d\udc49 Le parent transfert \u00e0 ses enfants un lot PPE, s&rsquo;en r\u00e9serve l&rsquo;usufruit, et les enfants reprennent la dette hypoth\u00e9caire \u00e0 leur nom. L&rsquo;acte notari\u00e9 mentionne \u00ab\u00a0donation immobili\u00e8re avec constitution d&rsquo;usufruit\u00a0\u00bb. \ud83d\udc49 Le fisc estime qu&rsquo;il ne s&rsquo;agit pas d&rsquo;une donation mais d&rsquo;une vente parce que le transfert immobilier \u00e9tait sujet \u00e0 deux contre-prestations : [&hellip;]<\/p>\n","protected":false},"author":3,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-199","post","type-post","status-publish","format-standard","hentry","category-uncategorized"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.7 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Donation avec r\u00e9serve d&#039;usufruit, attention aux pi\u00e8ges - de le Court<\/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:\/\/dlctax.ch\/de\/donation-avec-reserve-dusufruit-attention-aux-pieges\/\" \/>\n<meta property=\"og:locale\" content=\"de_DE\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Donation avec r\u00e9serve d&#039;usufruit, attention aux pi\u00e8ges - de le Court\" \/>\n<meta property=\"og:description\" content=\"\ud83d\udc49 Le parent transfert \u00e0 ses enfants un lot PPE, s&rsquo;en r\u00e9serve l&rsquo;usufruit, et les enfants reprennent la dette hypoth\u00e9caire \u00e0 leur nom. L&rsquo;acte notari\u00e9 mentionne \u00ab\u00a0donation immobili\u00e8re avec constitution d&rsquo;usufruit\u00a0\u00bb. \ud83d\udc49 Le fisc estime qu&rsquo;il ne s&rsquo;agit pas d&rsquo;une donation mais d&rsquo;une vente parce que le transfert immobilier \u00e9tait sujet \u00e0 deux contre-prestations : [&hellip;]\" \/>\n<meta property=\"og:url\" content=\"https:\/\/dlctax.ch\/de\/donation-avec-reserve-dusufruit-attention-aux-pieges\/\" \/>\n<meta property=\"og:site_name\" content=\"de le Court\" \/>\n<meta property=\"article:published_time\" content=\"2025-03-21T15:09:00+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2026-04-07T16:39:28+00:00\" \/>\n<meta name=\"author\" content=\"brigitte\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Verfasst von\" \/>\n\t<meta name=\"twitter:data1\" content=\"brigitte\" \/>\n\t<meta name=\"twitter:label2\" content=\"Gesch\u00e4tzte Lesezeit\" \/>\n\t<meta name=\"twitter:data2\" content=\"1\u00a0Minute\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\\\/\\\/dlctax.ch\\\/donation-avec-reserve-dusufruit-attention-aux-pieges\\\/#article\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/dlctax.ch\\\/donation-avec-reserve-dusufruit-attention-aux-pieges\\\/\"},\"author\":{\"name\":\"brigitte\",\"@id\":\"https:\\\/\\\/dlctax.ch\\\/#\\\/schema\\\/person\\\/e0cf2e9532dd5ea2760e7efc18d17a87\"},\"headline\":\"Donation avec r\u00e9serve d&rsquo;usufruit, attention aux pi\u00e8ges\",\"datePublished\":\"2025-03-21T15:09:00+00:00\",\"dateModified\":\"2026-04-07T16:39:28+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\\\/\\\/dlctax.ch\\\/donation-avec-reserve-dusufruit-attention-aux-pieges\\\/\"},\"wordCount\":339,\"publisher\":{\"@id\":\"https:\\\/\\\/dlctax.ch\\\/#organization\"},\"articleSection\":[\"Uncategorized\"],\"inLanguage\":\"de\"},{\"@type\":\"WebPage\",\"@id\":\"https:\\\/\\\/dlctax.ch\\\/donation-avec-reserve-dusufruit-attention-aux-pieges\\\/\",\"url\":\"https:\\\/\\\/dlctax.ch\\\/donation-avec-reserve-dusufruit-attention-aux-pieges\\\/\",\"name\":\"Donation avec r\u00e9serve d'usufruit, attention aux pi\u00e8ges - 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