{"id":1030,"date":"2020-09-22T12:20:02","date_gmt":"2020-09-22T10:20:02","guid":{"rendered":"https:\/\/leplanepargneretraite.fr\/per\/?page_id=1030"},"modified":"2020-09-29T16:25:06","modified_gmt":"2020-09-29T14:25:06","slug":"en-cas-de-deces","status":"publish","type":"page","link":"https:\/\/leplanepargneretraite.fr\/per\/index.php\/en-cas-de-deces\/","title":{"rendered":"En cas de d\u00e9c\u00e8s"},"content":{"rendered":"\n<p>Le d\u00e9c\u00e8s du titulaire entraine la cl\u00f4ture du plan. Et la fiscalit\u00e9 d\u00e9pend \u00e0 la fois du PER et de l\u2019\u00e2ge de l\u2019\u00e9pargnant&nbsp;&nbsp;:<\/p>\n\n\n\n<h5 class=\"has-text-color\" style=\"color:#2a870d\"><strong>PER assurantiel <\/strong><\/h5>\n\n\n\n<p><strong>\u2013 En cas de d\u00e9c\u00e8s du titulaire avant 70 ans<\/strong>, le PER est consid\u00e9r\u00e9 comme hors droits de succession. C\u2019est l\u2019article 990 I du code g\u00e9n\u00e9ral des imp\u00f4ts qui va alors s\u2019appliquer. Le plan s\u2019ajoute aux primes d\u2019assurance-vie vers\u00e9es avant 70 ans&nbsp;:<\/p>\n\n\n\n<ul><li>abattement de 152 500 \u20ac par couple assur\u00e9\/b\u00e9n\u00e9ficiaire,<\/li><li>Pr\u00e9l\u00e8vement de 20% jusqu\u2019\u00e0 700 000 \u20ac,<\/li><li>Au del\u00e0 de 700 000 \u20ac 31,25%.<\/li><\/ul>\n\n\n\n<p>Cependant il existe un second crit\u00e8re qui stipule que si le contrat est liquid\u00e9 sous forme de rente viag\u00e8re, l\u2019article 990 I du CGI ne s\u2019applique pas&nbsp;:<\/p>\n\n\n\n<ul><li>moyennant le versement de primes r\u00e9guli\u00e8rement \u00e9chelonn\u00e9es dans leur montant<\/li><li>et leur p\u00e9riodicit\u00e9 pendant une dur\u00e9e d\u2019au moins quinze ans.<\/li><\/ul>\n\n\n\n<p><strong>\u2013 En cas de d\u00e9c\u00e8s du titulaire apr\u00e8s 70 ans<\/strong>, le PER est consid\u00e9r\u00e9 comme faisant partie de la succession, l\u2019article 757 B du code g\u00e9n\u00e9ral des imp\u00f4ts qui s\u2019appliquera. Il s\u2019ajoute donc aux primes d\u2019assurance vie vers\u00e9es apr\u00e8s 70 ans \u00e0 savoir&nbsp;:<\/p>\n\n\n\n<ul><li>Un abattement de 30 500\u20ac applicable sur l\u2019ensemble des contrats souscrits sur la t\u00e8te d\u2019un m\u00eame titulaire.<\/li><li>Taxation aux droits de mutation \u00e0 titre gratuit (DMTG) qui seront calcul\u00e9s en fonction du lien de parent\u00e9. (G\u00e9n\u00e9ralement et depuis la loi TEPA, le conjoint ou partenaire sur survivant est exon\u00e9r\u00e9 de DMTG et donc hors champ d\u2019application des articles li\u00e9 \u00e0 la succession ou non.<\/li><\/ul>\n\n\n\n<div style=\"height:36px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<h5 class=\"has-text-color\" style=\"color:#2a870d\">PER bancaire <\/h5>\n\n\n\n<p class=\"has-black-color has-text-color has-normal-font-size\">Si le PER est bancaire, ce dernier est consid\u00e9r\u00e9 comme faisant partie de l\u2019actif successoral. Pour cons\u00e9quence, il sera tax\u00e9 aux <a href=\"https:\/\/www.service-public.fr\/particuliers\/vosdroits\/F14198\" target=\"_blank\" rel=\"noreferrer noopener\">droits de mutation \u00e0 titre gratuit.<\/a><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Le d\u00e9c\u00e8s du titulaire entraine la cl\u00f4ture du plan. Et la fiscalit\u00e9 d\u00e9pend \u00e0 la fois du PER et de l\u2019\u00e2ge de l\u2019\u00e9pargnant&nbsp;&nbsp;: PER assurantiel \u2013 En cas de d\u00e9c\u00e8s du titulaire avant 70 ans, le PER est consid\u00e9r\u00e9 comme hors droits de succession. C\u2019est l\u2019article 990 I du code g\u00e9n\u00e9ral des imp\u00f4ts qui va &hellip; <\/p>\n","protected":false},"author":1,"featured_media":0,"parent":0,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":[],"uagb_featured_image_src":{"full":false,"thumbnail":false,"medium":false,"medium_large":false,"large":false,"1536x1536":false,"2048x2048":false,"wptouch-new-thumbnail":false,"rara-business-featured":false,"rara-business-team":false,"rara-business-blog":false,"rara-business-portfolio":false,"rara-business-schema":false},"uagb_author_info":{"display_name":"eparret","author_link":"https:\/\/leplanepargneretraite.fr\/per\/index.php\/author\/eparret\/"},"uagb_comment_info":0,"uagb_excerpt":"Le d\u00e9c\u00e8s du titulaire entraine la cl\u00f4ture du plan. Et la fiscalit\u00e9 d\u00e9pend \u00e0 la fois du PER et de l\u2019\u00e2ge de l\u2019\u00e9pargnant&nbsp;&nbsp;: PER assurantiel \u2013 En cas de d\u00e9c\u00e8s du titulaire avant 70 ans, le PER est consid\u00e9r\u00e9 comme hors droits de succession. C\u2019est l\u2019article 990 I du code g\u00e9n\u00e9ral des imp\u00f4ts qui va\u2026","yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v14.9 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>En cas de d\u00e9c\u00e8s - Le Plan Epargne Retraite<\/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:\/\/leplanepargneretraite.fr\/per\/index.php\/en-cas-de-deces\/\" \/>\n<meta property=\"og:locale\" content=\"fr_FR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"En cas de d\u00e9c\u00e8s - Le Plan Epargne Retraite\" \/>\n<meta property=\"og:description\" content=\"Le d\u00e9c\u00e8s du titulaire entraine la cl\u00f4ture du plan. 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