{"id":453,"date":"2026-03-09T12:39:27","date_gmt":"2026-03-09T12:39:27","guid":{"rendered":"https:\/\/client12.s1.notaires-ia.fr\/?p=453"},"modified":"2026-04-07T14:03:40","modified_gmt":"2026-04-07T14:03:40","slug":"fiscalite-de-lassurance-vie-rachat-et-transmission","status":"publish","type":"post","link":"https:\/\/laila-gssime.notaires.fr\/?p=453","title":{"rendered":"Fiscalit\u00e9 de l\u2019assurance-vie : rachat et transmission"},"content":{"rendered":"\t\t
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\n\t\t\t\t\t\n\n\n\n\nFiscalit\u00e9 de l'Assurance-Vie : Rachat & Transmission - Infographie Legal Design<\/title>\n<style>\n @import url('https:\/\/fonts.googleapis.com\/css2?family=Inter:wght@300;400;500;600;700;800;900&display=swap');\n\n * { margin: 0; padding: 0; box-sizing: border-box; }\n\n body {\n font-family: 'Inter', -apple-system, BlinkMacSystemFont, sans-serif;\n background: #f8f7fc;\n color: #2d2b3d;\n line-height: 1.6;\n max-width: 900px;\n margin: 0 auto;\n }\n\n \/* \u2500\u2500\u2500\u2500\u2500 HERO \u2500\u2500\u2500\u2500\u2500 *\/\n .hero {\n background: linear-gradient(135deg, #6c3fa0 0%, #a855f7 50%, #c084fc 100%);\n padding: 48px 40px 56px;\n border-radius: 0 0 32px 32px;\n position: relative;\n overflow: hidden;\n }\n .hero::before {\n content: '';\n position: absolute;\n top: -60px; right: -60px;\n width: 220px; height: 220px;\n background: rgba(255,255,255,0.08);\n border-radius: 50%;\n }\n .hero::after {\n content: '';\n position: absolute;\n bottom: -40px; right: 80px;\n width: 140px; height: 140px;\n background: rgba(255,255,255,0.06);\n border-radius: 50%;\n }\n .badge {\n display: inline-flex;\n align-items: center;\n gap: 10px;\n background: rgba(255,255,255,0.15);\n backdrop-filter: blur(10px);\n padding: 10px 20px;\n border-radius: 12px;\n margin-bottom: 24px;\n }\n .badge svg { width: 28px; height: 28px; }\n .badge span {\n font-weight: 700;\n font-size: 13px;\n letter-spacing: 1.5px;\n text-transform: uppercase;\n color: #fff;\n }\n .hero h1 {\n font-size: 36px;\n font-weight: 800;\n color: #fff;\n line-height: 1.15;\n margin-bottom: 16px;\n }\n .hero p {\n font-size: 17px;\n color: rgba(255,255,255,0.85);\n max-width: 620px;\n font-weight: 400;\n }\n\n \/* \u2500\u2500\u2500\u2500\u2500 CONTENT \u2500\u2500\u2500\u2500\u2500 *\/\n .content { padding: 0 24px 60px; }\n\n \/* \u2500\u2500\u2500\u2500\u2500 DEFINITION \u2500\u2500\u2500\u2500\u2500 *\/\n .definition {\n background: #fff;\n border-left: 5px solid #a855f7;\n border-radius: 0 16px 16px 0;\n padding: 28px 32px;\n margin: -28px 16px 40px;\n position: relative;\n z-index: 2;\n box-shadow: 0 4px 24px rgba(108,63,160,0.10);\n font-size: 17px;\n }\n .definition strong { color: #7c3aed; font-weight: 700; }\n\n \/* \u2500\u2500\u2500\u2500\u2500 SECTION TITLE \u2500\u2500\u2500\u2500\u2500 *\/\n .section-title {\n display: flex;\n align-items: center;\n gap: 14px;\n margin: 48px 0 24px;\n }\n .section-title .icon-circle {\n width: 48px; height: 48px;\n background: linear-gradient(135deg, #7c3aed, #a855f7);\n border-radius: 50%;\n display: flex; align-items: center; justify-content: center;\n flex-shrink: 0;\n }\n .section-title .icon-circle svg { width: 24px; height: 24px; }\n .section-title h2 {\n font-size: 24px; font-weight: 700; color: #7c3aed;\n }\n\n \/* \u2500\u2500\u2500\u2500\u2500 DIVIDER PILL \u2500\u2500\u2500\u2500\u2500 *\/\n .part-divider {\n display: flex;\n align-items: center;\n gap: 16px;\n margin: 56px 0 8px;\n }\n .part-pill {\n background: linear-gradient(135deg, #7c3aed, #a855f7);\n color: #fff;\n font-weight: 800;\n font-size: 14px;\n letter-spacing: 1px;\n text-transform: uppercase;\n padding: 8px 20px;\n border-radius: 30px;\n white-space: nowrap;\n }\n .part-divider .line {\n flex: 1;\n height: 2px;\n background: linear-gradient(90deg, #c084fc, transparent);\n }\n\n \/* \u2500\u2500\u2500\u2500\u2500 TIMELINE VERTICAL \u2500\u2500\u2500\u2500\u2500 *\/\n .timeline {\n position: relative;\n margin: 24px 0 32px 28px;\n padding-left: 32px;\n border-left: 3px solid #e9d5ff;\n }\n .timeline-item {\n position: relative;\n margin-bottom: 28px;\n }\n .timeline-item:last-child { margin-bottom: 0; }\n .timeline-dot {\n position: absolute;\n left: -44px;\n top: 4px;\n width: 24px; height: 24px;\n border-radius: 50%;\n display: flex; align-items: center; justify-content: center;\n font-size: 13px;\n color: #fff;\n font-weight: 700;\n }\n .timeline-dot.green { background: #10b981; }\n .timeline-dot.amber { background: #f59e0b; }\n .timeline-dot.red { background: #ef4444; }\n .timeline-dot.purple { background: #7c3aed; }\n .timeline-content {\n background: #fff;\n border-radius: 16px;\n padding: 20px 24px;\n box-shadow: 0 2px 12px rgba(108,63,160,0.07);\n }\n .timeline-content h4 { font-size: 15px; font-weight: 700; color: #2d2b3d; margin-bottom: 4px; }\n .timeline-content p { font-size: 13px; color: #64748b; }\n .timeline-content .highlight {\n display: inline-block;\n background: #f3f0ff;\n color: #7c3aed;\n font-weight: 700;\n padding: 2px 10px;\n border-radius: 6px;\n font-size: 13px;\n margin-top: 4px;\n }\n\n \/* \u2500\u2500\u2500\u2500\u2500 BIG EQUATION \/ FORMULA \u2500\u2500\u2500\u2500\u2500 *\/\n .formula-box {\n background: #fff;\n border-radius: 20px;\n padding: 28px;\n box-shadow: 0 2px 16px rgba(108,63,160,0.07);\n margin: 24px 0;\n text-align: center;\n }\n .formula-box .formula-label {\n font-size: 13px;\n color: #64748b;\n text-transform: uppercase;\n letter-spacing: 1px;\n font-weight: 600;\n margin-bottom: 12px;\n }\n .formula-visual {\n display: flex;\n align-items: center;\n justify-content: center;\n gap: 12px;\n flex-wrap: wrap;\n }\n .f-block {\n padding: 14px 20px;\n border-radius: 14px;\n font-weight: 700;\n font-size: 15px;\n text-align: center;\n }\n .f-block.total { background: linear-gradient(135deg, #7c3aed, #a855f7); color: #fff; }\n .f-block.capital { background: linear-gradient(135deg, #0ea5e9, #38bdf8); color: #fff; }\n .f-block.gains { background: linear-gradient(135deg, #f59e0b, #fbbf24); color: #fff; }\n .f-block .f-sub { font-size: 11px; font-weight: 400; opacity: 0.9; display: block; margin-top: 2px; }\n .f-sign { font-size: 28px; font-weight: 800; color: #a855f7; }\n\n \/* \u2500\u2500\u2500\u2500\u2500 COMPARISON TABLE CARDS \u2500\u2500\u2500\u2500\u2500 *\/\n .compare-grid {\n display: grid;\n grid-template-columns: 1fr 1fr;\n gap: 20px;\n margin: 24px 0;\n }\n .compare-card {\n background: #fff;\n border-radius: 20px;\n overflow: hidden;\n box-shadow: 0 2px 16px rgba(108,63,160,0.07);\n }\n .compare-header {\n padding: 16px 20px;\n color: #fff;\n text-align: center;\n font-weight: 700;\n font-size: 15px;\n }\n .compare-header.before8 { background: linear-gradient(135deg, #ef4444, #f87171); }\n .compare-header.after8 { background: linear-gradient(135deg, #10b981, #34d399); }\n .compare-header.before70 { background: linear-gradient(135deg, #10b981, #34d399); }\n .compare-header.after70 { background: linear-gradient(135deg, #f59e0b, #fbbf24); }\n .compare-body {\n padding: 20px;\n }\n .compare-row {\n display: flex;\n justify-content: space-between;\n align-items: center;\n padding: 10px 0;\n border-bottom: 1px solid #f3f0ff;\n font-size: 13px;\n }\n .compare-row:last-child { border-bottom: none; }\n .compare-row .label { color: #64748b; }\n .compare-row .value { font-weight: 700; color: #2d2b3d; }\n .compare-row .value.green { color: #059669; }\n .compare-row .value.red { color: #dc2626; }\n .compare-row .value.amber { color: #d97706; }\n\n \/* \u2500\u2500\u2500\u2500\u2500 VISUAL GAUGE \/ BAR \u2500\u2500\u2500\u2500\u2500 *\/\n .tax-bar-container {\n background: #fff;\n border-radius: 20px;\n padding: 28px;\n box-shadow: 0 2px 16px rgba(108,63,160,0.07);\n margin: 24px 0;\n }\n .tax-bar-label {\n font-size: 14px;\n font-weight: 600;\n color: #2d2b3d;\n margin-bottom: 12px;\n display: flex;\n align-items: center;\n gap: 8px;\n }\n .tax-bar {\n display: flex;\n height: 44px;\n border-radius: 12px;\n overflow: hidden;\n margin-bottom: 20px;\n }\n .tax-segment {\n display: flex;\n align-items: center;\n justify-content: center;\n color: #fff;\n font-weight: 700;\n font-size: 12px;\n padding: 0 8px;\n white-space: nowrap;\n }\n .tax-bar-legend {\n display: flex;\n gap: 20px;\n flex-wrap: wrap;\n margin-top: 8px;\n }\n .legend-item {\n display: flex;\n align-items: center;\n gap: 6px;\n font-size: 12px;\n color: #64748b;\n }\n .legend-dot {\n width: 10px; height: 10px;\n border-radius: 50%;\n flex-shrink: 0;\n }\n\n \/* \u2500\u2500\u2500\u2500\u2500 KEY POINT \u2500\u2500\u2500\u2500\u2500 *\/\n .key-point {\n background: #fff;\n border: 2px solid #e9d5ff;\n border-radius: 16px;\n padding: 20px 24px;\n margin: 24px 0;\n display: flex;\n align-items: flex-start;\n gap: 14px;\n }\n .key-point .kp-icon { font-size: 24px; flex-shrink: 0; }\n .key-point p { font-size: 14px; color: #5b21b6; font-weight: 500; }\n\n \/* \u2500\u2500\u2500\u2500\u2500 BIG NUMBER CARDS \u2500\u2500\u2500\u2500\u2500 *\/\n .big-numbers {\n display: grid;\n grid-template-columns: repeat(3, 1fr);\n gap: 16px;\n margin: 24px 0;\n }\n .big-num-card {\n background: #fff;\n border-radius: 16px;\n padding: 24px 16px;\n text-align: center;\n box-shadow: 0 2px 16px rgba(108,63,160,0.07);\n position: relative;\n overflow: hidden;\n }\n .big-num-card::before {\n content: '';\n position: absolute;\n top: 0; left: 0; right: 0;\n height: 4px;\n }\n .big-num-card.green-top::before { background: linear-gradient(90deg, #10b981, #34d399); }\n .big-num-card.amber-top::before { background: linear-gradient(90deg, #f59e0b, #fbbf24); }\n .big-num-card.purple-top::before { background: linear-gradient(90deg, #7c3aed, #a855f7); }\n .big-num-card .big-icon { font-size: 32px; margin-bottom: 8px; }\n .big-num-card .big-value {\n font-size: 28px;\n font-weight: 800;\n margin-bottom: 4px;\n }\n .big-num-card .big-value.green { color: #059669; }\n .big-num-card .big-value.amber { color: #d97706; }\n .big-num-card .big-value.purple { color: #7c3aed; }\n .big-num-card .big-desc {\n font-size: 12px;\n color: #64748b;\n line-height: 1.4;\n }\n\n \/* \u2500\u2500\u2500\u2500\u2500 TRANSMISSION SCHEMA \u2500\u2500\u2500\u2500\u2500 *\/\n .transmission-schema {\n background: #fff;\n border-radius: 20px;\n padding: 32px 24px;\n box-shadow: 0 2px 16px rgba(108,63,160,0.07);\n margin: 24px 0;\n }\n .schema-row {\n display: flex;\n align-items: stretch;\n gap: 0;\n margin-bottom: 16px;\n }\n .schema-row:last-child { margin-bottom: 0; }\n .schema-col {\n flex: 1;\n padding: 16px;\n text-align: center;\n }\n .schema-col h4 { font-size: 14px; font-weight: 700; margin-bottom: 6px; }\n .schema-col p { font-size: 12px; color: #64748b; line-height: 1.4; }\n .schema-col .amount {\n font-size: 22px;\n font-weight: 800;\n margin: 6px 0;\n }\n .schema-arrow-col {\n display: flex;\n align-items: center;\n justify-content: center;\n width: 48px;\n flex-shrink: 0;\n font-size: 24px;\n color: #a855f7;\n font-weight: 800;\n }\n\n \/* \u2500\u2500\u2500\u2500\u2500 STACKED BARS (for tax brackets) \u2500\u2500\u2500\u2500\u2500 *\/\n .brackets-container {\n background: #fff;\n border-radius: 20px;\n padding: 28px;\n box-shadow: 0 2px 16px rgba(108,63,160,0.07);\n margin: 24px 0;\n }\n .bracket-row {\n display: flex;\n align-items: center;\n gap: 12px;\n margin-bottom: 14px;\n }\n .bracket-row:last-child { margin-bottom: 0; }\n .bracket-label {\n width: 140px;\n font-size: 13px;\n font-weight: 600;\n text-align: right;\n color: #2d2b3d;\n flex-shrink: 0;\n }\n .bracket-bar {\n flex: 1;\n height: 36px;\n border-radius: 10px;\n display: flex;\n align-items: center;\n padding: 0 14px;\n color: #fff;\n font-weight: 700;\n font-size: 13px;\n }\n .bracket-bar.exempt { background: linear-gradient(90deg, #10b981, #34d399); }\n .bracket-bar.low { background: linear-gradient(90deg, #f59e0b, #fbbf24); }\n .bracket-bar.high { background: linear-gradient(90deg, #ef4444, #f87171); }\n\n \/* \u2500\u2500\u2500\u2500\u2500 VERSUS SECTION \u2500\u2500\u2500\u2500\u2500 *\/\n .versus {\n display: grid;\n grid-template-columns: 1fr auto 1fr;\n gap: 0;\n margin: 24px 0;\n border-radius: 20px;\n overflow: hidden;\n box-shadow: 0 2px 16px rgba(108,63,160,0.07);\n }\n .versus-col {\n padding: 28px 24px;\n background: #fff;\n }\n .versus-col h4 {\n font-size: 16px;\n font-weight: 700;\n margin-bottom: 16px;\n display: flex;\n align-items: center;\n gap: 8px;\n }\n .versus-col ul { list-style: none; padding: 0; }\n .versus-col ul li {\n font-size: 13px;\n padding: 6px 0;\n display: flex;\n align-items: center;\n gap: 8px;\n }\n .versus-col ul li .dot {\n width: 8px; height: 8px;\n border-radius: 50%;\n flex-shrink: 0;\n }\n .versus-center {\n display: flex;\n align-items: center;\n justify-content: center;\n background: linear-gradient(180deg, #f3f0ff, #ede9fe);\n padding: 0 16px;\n font-size: 24px;\n font-weight: 800;\n color: #7c3aed;\n }\n\n \/* \u2500\u2500\u2500\u2500\u2500 EXEMPTION BOX \u2500\u2500\u2500\u2500\u2500 *\/\n .exemption-box {\n background: linear-gradient(135deg, #f0fdf4, #dcfce7);\n border: 2px solid #86efac;\n border-radius: 20px;\n padding: 28px;\n text-align: center;\n margin: 24px 0;\n }\n .exemption-box .ex-icon { font-size: 40px; margin-bottom: 8px; }\n .exemption-box h4 { font-size: 18px; font-weight: 700; color: #166534; margin-bottom: 8px; }\n .exemption-box p { font-size: 14px; color: #15803d; }\n .exemption-box .ex-tag {\n display: inline-block;\n background: #166534;\n color: #fff;\n padding: 6px 16px;\n border-radius: 20px;\n font-weight: 700;\n font-size: 13px;\n margin-top: 12px;\n }\n\n \/* \u2500\u2500\u2500\u2500\u2500 RECAP FINAL \u2500\u2500\u2500\u2500\u2500 *\/\n .recap {\n background: linear-gradient(135deg, #f3f0ff, #ede9fe);\n border-radius: 20px;\n padding: 32px;\n margin: 32px 0 0;\n }\n .recap h3 {\n font-size: 20px;\n font-weight: 700;\n color: #7c3aed;\n text-align: center;\n margin-bottom: 20px;\n }\n .recap-grid {\n display: grid;\n grid-template-columns: 1fr 1fr;\n gap: 16px;\n }\n .recap-item {\n background: #fff;\n border-radius: 14px;\n padding: 18px;\n display: flex;\n align-items: flex-start;\n gap: 12px;\n }\n .recap-item .ri-icon { font-size: 24px; flex-shrink: 0; }\n .recap-item .ri-text { font-size: 13px; color: #2d2b3d; }\n .recap-item .ri-text strong { color: #7c3aed; }\n\n \/* \u2500\u2500\u2500\u2500\u2500 FOOTER \u2500\u2500\u2500\u2500\u2500 *\/\n .footer {\n text-align: center;\n padding: 24px;\n font-size: 12px;\n color: #a1a1aa;\n }\n\n \/* \u2500\u2500\u2500\u2500\u2500 RESPONSIVE \u2500\u2500\u2500\u2500\u2500 *\/\n @media (max-width: 640px) {\n .hero { padding: 32px 24px 40px; }\n .hero h1 { font-size: 26px; }\n .definition { margin: -20px 8px 32px; padding: 20px; font-size: 15px; }\n .compare-grid { grid-template-columns: 1fr; }\n .big-numbers { grid-template-columns: 1fr; }\n .versus { grid-template-columns: 1fr; }\n .versus-center { padding: 12px; }\n .formula-visual { flex-direction: column; gap: 8px; }\n .f-sign { transform: rotate(90deg); }\n .recap-grid { grid-template-columns: 1fr; }\n .bracket-label { width: 100px; font-size: 11px; }\n }\n<\/style>\n<\/head>\n<body>\n\n<!-- \u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550 HERO \u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550 -->\n<header class=\"hero\">\n <div class=\"badge\">\n <svg viewBox=\"0 0 32 32\" fill=\"none\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\">\n <circle cx=\"12\" cy=\"14\" r=\"8\" stroke=\"#fff\" stroke-width=\"2.5\" fill=\"none\"\/>\n <path d=\"M18 20l10 0\" stroke=\"#fff\" stroke-width=\"2.5\" stroke-linecap=\"round\"\/>\n <path d=\"M24 16l0 8\" stroke=\"#fff\" stroke-width=\"2.5\" stroke-linecap=\"round\"\/>\n <path d=\"M28 16l0 8\" stroke=\"#fff\" stroke-width=\"2.5\" stroke-linecap=\"round\"\/>\n <\/svg>\n <span>Legal Design<\/span>\n <\/div>\n <h1>Fiscalit\u00e9 de l'Assurance-Vie<br><span style=\"font-size:28px; font-weight:600; opacity:0.9;\">Rachat & Transmission<\/span><\/h1>\n <p>Les deux moments-cl\u00e9s o\u00f9 la fiscalit\u00e9 intervient : quand vous retirez de l'argent (rachat) et quand le capital est transmis (d\u00e9c\u00e8s).<\/p>\n<\/header>\n\n<!-- \u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550 D\u00c9FINITION \u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550 -->\n<div class=\"definition\">\n L'<strong>assurance-vie<\/strong> b\u00e9n\u00e9ficie d'une fiscalit\u00e9 avantageuse \u00e0 deux moments : lors d'un <strong>rachat<\/strong> (retrait), seuls les <strong>gains<\/strong> (int\u00e9r\u00eats et plus-values) sont impos\u00e9s, jamais le capital vers\u00e9. Lors du <strong>d\u00e9c\u00e8s<\/strong>, le capital transmis b\u00e9n\u00e9ficie d'<strong>abattements sp\u00e9cifiques<\/strong>, hors droits de succession classiques.\n<\/div>\n\n<div class=\"content\">\n\n <!-- \u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550 -->\n <!-- PARTIE 1 : LE RACHAT -->\n <!-- \u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550 -->\n <div class=\"part-divider\">\n <div class=\"part-pill\">Partie 1 \u2014 Le Rachat<\/div>\n <div class=\"line\"><\/div>\n <\/div>\n\n <!-- Ce qui est impos\u00e9 -->\n <div class=\"section-title\">\n <div class=\"icon-circle\">\n <svg viewBox=\"0 0 24 24\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><circle cx=\"12\" cy=\"12\" r=\"10\" stroke=\"#fff\" stroke-width=\"2\" fill=\"none\"\/><path d=\"M12 8v4l3 3\" stroke=\"#fff\" stroke-width=\"2\" stroke-linecap=\"round\"\/><\/svg>\n <\/div>\n <h2>Qu'est-ce qui est impos\u00e9 ?<\/h2>\n <\/div>\n\n <div class=\"formula-box\">\n <div class=\"formula-label\">Lors d'un rachat (retrait)<\/div>\n <div class=\"formula-visual\">\n <div class=\"f-block total\">\n \ud83d\udcb6 Somme retir\u00e9e\n <span class=\"f-sub\">montant du rachat<\/span>\n <\/div>\n <div class=\"f-sign\">=<\/div>\n <div class=\"f-block capital\">\n \ud83d\udcb0 Capital vers\u00e9\n <span class=\"f-sub\">non impos\u00e9 \u2713<\/span>\n <\/div>\n <div class=\"f-sign\">+<\/div>\n <div class=\"f-block gains\">\n \ud83d\udcc8 Gains (int\u00e9r\u00eats)\n <span class=\"f-sub\">seule part impos\u00e9e<\/span>\n <\/div>\n <\/div>\n <\/div>\n\n <div class=\"key-point\">\n <span class=\"kp-icon\">\ud83d\udca1<\/span>\n <p>Seuls les <strong>gains<\/strong> contenus dans votre retrait sont soumis \u00e0 l'imp\u00f4t. Le capital que vous avez vers\u00e9 vous est restitu\u00e9 sans aucune taxation.<\/p>\n <\/div>\n\n <!-- Le seuil des 8 ans -->\n <div class=\"section-title\">\n <div class=\"icon-circle\">\n <svg viewBox=\"0 0 24 24\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M12 2L2 7l10 5 10-5-10-5zM2 17l10 5 10-5M2 12l10 5 10-5\" stroke=\"#fff\" stroke-width=\"2\" stroke-linecap=\"round\" stroke-linejoin=\"round\" fill=\"none\"\/><\/svg>\n <\/div>\n <h2>Le seuil magique : 8 ans<\/h2>\n <\/div>\n\n <div class=\"compare-grid\">\n <div class=\"compare-card\">\n <div class=\"compare-header before8\">\u274c Avant 8 ans<\/div>\n <div class=\"compare-body\">\n <div class=\"compare-row\">\n <span class=\"label\">Abattement annuel<\/span>\n <span class=\"value red\">Aucun<\/span>\n <\/div>\n <div class=\"compare-row\">\n <span class=\"label\">PFU (flat tax)<\/span>\n <span class=\"value\">12,8 %<\/span>\n <\/div>\n <div class=\"compare-row\">\n <span class=\"label\">Pr\u00e9l\u00e8vements sociaux<\/span>\n <span class=\"value\">17,2 %<\/span>\n <\/div>\n <div class=\"compare-row\">\n <span class=\"label\">Total maximum<\/span>\n <span class=\"value red\">30 %<\/span>\n <\/div>\n <\/div>\n <\/div>\n <div class=\"compare-card\">\n <div class=\"compare-header after8\">\u2705 Apr\u00e8s 8 ans<\/div>\n <div class=\"compare-body\">\n <div class=\"compare-row\">\n <span class=\"label\">Abattement \/ an<\/span>\n <span class=\"value green\">4 600 \u20ac \/ 9 200 \u20ac<\/span>\n <\/div>\n <div class=\"compare-row\">\n <span class=\"label\">PFU (\u2264 150 000 \u20ac)<\/span>\n <span class=\"value green\">7,5 %<\/span>\n <\/div>\n <div class=\"compare-row\">\n <span class=\"label\">Pr\u00e9l\u00e8vements sociaux<\/span>\n <span class=\"value\">17,2 %<\/span>\n <\/div>\n <div class=\"compare-row\">\n <span class=\"label\">Total maximum<\/span>\n <span class=\"value green\">24,7 %<\/span>\n <\/div>\n <\/div>\n <\/div>\n <\/div>\n\n <!-- Abattements -->\n <div class=\"section-title\">\n <div class=\"icon-circle\">\n <svg viewBox=\"0 0 24 24\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M20 6L9 17l-5-5\" stroke=\"#fff\" stroke-width=\"2.5\" stroke-linecap=\"round\" stroke-linejoin=\"round\" fill=\"none\"\/><\/svg>\n <\/div>\n <h2>L'abattement annuel apr\u00e8s 8 ans<\/h2>\n <\/div>\n\n <div class=\"big-numbers\">\n <div class=\"big-num-card green-top\">\n <div class=\"big-icon\">\ud83d\udc64<\/div>\n <div class=\"big-value green\">4 600 \u20ac<\/div>\n <div class=\"big-desc\">Personne seule<br>d'int\u00e9r\u00eats exon\u00e9r\u00e9s \/ an<\/div>\n <\/div>\n <div class=\"big-num-card green-top\">\n <div class=\"big-icon\">\ud83d\udc6b<\/div>\n <div class=\"big-value green\">9 200 \u20ac<\/div>\n <div class=\"big-desc\">Couple mari\u00e9 \/ pacs\u00e9<br>d'int\u00e9r\u00eats exon\u00e9r\u00e9s \/ an<\/div>\n <\/div>\n <div class=\"big-num-card purple-top\">\n <div class=\"big-icon\">\ud83d\udd04<\/div>\n <div class=\"big-value purple\">Chaque ann\u00e9e<\/div>\n <div class=\"big-desc\">L'abattement se renouvelle<br>automatiquement<\/div>\n <\/div>\n <\/div>\n\n <!-- PFU vs Bar\u00e8me progressif -->\n <div class=\"section-title\">\n <div class=\"icon-circle\">\n <svg viewBox=\"0 0 24 24\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M12 1v22M17 5H9.5a3.5 3.5 0 1 0 0 7h5a3.5 3.5 0 1 1 0 7H6\" stroke=\"#fff\" stroke-width=\"2\" stroke-linecap=\"round\" stroke-linejoin=\"round\" fill=\"none\"\/><\/svg>\n <\/div>\n <h2>PFU ou bar\u00e8me progressif ?<\/h2>\n <\/div>\n\n <div class=\"versus\">\n <div class=\"versus-col\">\n <h4>\ud83d\udcca PFU (Flat Tax)<\/h4>\n <ul>\n <li><span class=\"dot\" style=\"background:#7c3aed;\"><\/span> Taux forfaitaire unique<\/li>\n <li><span class=\"dot\" style=\"background:#7c3aed;\"><\/span> 7,5 % apr\u00e8s 8 ans (\u2264 150k\u20ac)<\/li>\n <li><span class=\"dot\" style=\"background:#7c3aed;\"><\/span> 12,8 % sinon<\/li>\n <li><span class=\"dot\" style=\"background:#7c3aed;\"><\/span> + 17,2 % pr\u00e9l\u00e8vements sociaux<\/li>\n <li><span class=\"dot\" style=\"background:#7c3aed;\"><\/span> <strong>Choix par d\u00e9faut<\/strong><\/li>\n <\/ul>\n <\/div>\n <div class=\"versus-center\">ou<\/div>\n <div class=\"versus-col\">\n <h4>\ud83d\udcc8 Bar\u00e8me progressif<\/h4>\n <ul>\n <li><span class=\"dot\" style=\"background:#f59e0b;\"><\/span> Selon votre tranche d'IR<\/li>\n <li><span class=\"dot\" style=\"background:#f59e0b;\"><\/span> De 0 % \u00e0 45 %<\/li>\n <li><span class=\"dot\" style=\"background:#f59e0b;\"><\/span> + 17,2 % pr\u00e9l\u00e8vements sociaux<\/li>\n <li><span class=\"dot\" style=\"background:#f59e0b;\"><\/span> Int\u00e9ressant si TMI faible<\/li>\n <li><span class=\"dot\" style=\"background:#f59e0b;\"><\/span> <strong>Option sur la case 2OP<\/strong><\/li>\n <\/ul>\n <\/div>\n <\/div>\n\n <div class=\"key-point\">\n <span class=\"kp-icon\">\u26a0\ufe0f<\/span>\n <p>Le choix du bar\u00e8me progressif (case 2OP) s'applique \u00e0 <strong>tous vos revenus du capital<\/strong> de l'ann\u00e9e, pas uniquement \u00e0 l'assurance-vie. Comparez bien avant de cocher !<\/p>\n <\/div>\n\n <!-- Seuil 150 000 \u20ac -->\n <div class=\"section-title\">\n <div class=\"icon-circle\">\n <svg viewBox=\"0 0 24 24\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><rect x=\"2\" y=\"3\" width=\"20\" height=\"18\" rx=\"2\" stroke=\"#fff\" stroke-width=\"2\" fill=\"none\"\/><path d=\"M8 7h8M8 11h8M8 15h4\" stroke=\"#fff\" stroke-width=\"2\" stroke-linecap=\"round\"\/><\/svg>\n <\/div>\n <h2>Le seuil de 150 000 \u20ac d'encours<\/h2>\n <\/div>\n\n <div class=\"tax-bar-container\">\n <div class=\"tax-bar-label\">\ud83c\udfe6 Contrat de + de 8 ans \u2014 Encours total \u2264 150 000 \u20ac<\/div>\n <div class=\"tax-bar\">\n <div class=\"tax-segment\" style=\"flex:1; background: linear-gradient(90deg, #10b981, #34d399);\">7,5 % + 17,2 % = 24,7 %<\/div>\n <\/div>\n <div class=\"tax-bar-label\">\ud83c\udfe6 Contrat de + de 8 ans \u2014 Encours total > 150 000 \u20ac<\/div>\n <div class=\"tax-bar\">\n <div class=\"tax-segment\" style=\"flex:6; background: linear-gradient(90deg, #10b981, #34d399); border-radius: 10px 0 0 10px;\">7,5 % (\u2264 150k\u20ac)<\/div>\n <div class=\"tax-segment\" style=\"flex:4; background: linear-gradient(90deg, #ef4444, #f87171); border-radius: 0 10px 10px 0;\">12,8 % (> 150k\u20ac)<\/div>\n <\/div>\n <div class=\"tax-bar-legend\">\n <div class=\"legend-item\"><div class=\"legend-dot\" style=\"background:#10b981;\"><\/div> Taux r\u00e9duit 7,5 %<\/div>\n <div class=\"legend-item\"><div class=\"legend-dot\" style=\"background:#ef4444;\"><\/div> Taux normal 12,8 %<\/div>\n <div class=\"legend-item\"><div class=\"legend-dot\" style=\"background:#64748b;\"><\/div> + 17,2 % de pr\u00e9l\u00e8vements sociaux dans tous les cas<\/div>\n <\/div>\n <\/div>\n\n\n <!-- \u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550 -->\n <!-- PARTIE 2 : LA TRANSMISSION -->\n <!-- \u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550 -->\n <div class=\"part-divider\">\n <div class=\"part-pill\">Partie 2 \u2014 La Transmission<\/div>\n <div class=\"line\"><\/div>\n <\/div>\n\n <div class=\"section-title\">\n <div class=\"icon-circle\">\n <svg viewBox=\"0 0 24 24\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M17 21v-2a4 4 0 0 0-4-4H5a4 4 0 0 0-4 4v2M9 11a4 4 0 1 0 0-8 4 4 0 0 0 0 8zM23 21v-2a4 4 0 0 0-3-3.87M16 3.13a4 4 0 0 1 0 7.75\" stroke=\"#fff\" stroke-width=\"2\" stroke-linecap=\"round\" stroke-linejoin=\"round\" fill=\"none\"\/><\/svg>\n <\/div>\n <h2>La date-cl\u00e9 : les 70 ans de l'assur\u00e9<\/h2>\n <\/div>\n\n <div class=\"compare-grid\">\n <div class=\"compare-card\">\n <div class=\"compare-header before70\">\u2705 Primes vers\u00e9es AVANT 70 ans<\/div>\n <div class=\"compare-body\">\n <div class=\"compare-row\">\n <span class=\"label\">Article du CGI<\/span>\n <span class=\"value\">990 I<\/span>\n <\/div>\n <div class=\"compare-row\">\n <span class=\"label\">Abattement \/ b\u00e9n\u00e9ficiaire<\/span>\n <span class=\"value green\">152 500 \u20ac<\/span>\n <\/div>\n <div class=\"compare-row\">\n <span class=\"label\">Taxe de 0 \u00e0 700 000 \u20ac<\/span>\n <span class=\"value amber\">20 %<\/span>\n <\/div>\n <div class=\"compare-row\">\n <span class=\"label\">Taxe au-del\u00e0 de 700 000 \u20ac<\/span>\n <span class=\"value red\">31,25 %<\/span>\n <\/div>\n <div class=\"compare-row\">\n <span class=\"label\">Hors succession<\/span>\n <span class=\"value green\">Oui \u2713<\/span>\n <\/div>\n <\/div>\n <\/div>\n <div class=\"compare-card\">\n <div class=\"compare-header after70\">\u26a0\ufe0f Primes vers\u00e9es APR\u00c8S 70 ans<\/div>\n <div class=\"compare-body\">\n <div class=\"compare-row\">\n <span class=\"label\">Article du CGI<\/span>\n <span class=\"value\">757 B<\/span>\n <\/div>\n <div class=\"compare-row\">\n <span class=\"label\">Abattement global<\/span>\n <span class=\"value amber\">30 500 \u20ac<\/span>\n <\/div>\n <div class=\"compare-row\">\n <span class=\"label\">Au-del\u00e0<\/span>\n <span class=\"value red\">Droits de succession<\/span>\n <\/div>\n <div class=\"compare-row\">\n <span class=\"label\">Int\u00e9r\u00eats et plus-values<\/span>\n <span class=\"value green\">Exon\u00e9r\u00e9s \u2713<\/span>\n <\/div>\n <div class=\"compare-row\">\n <span class=\"label\">Abattement partag\u00e9<\/span>\n <span class=\"value amber\">Tous b\u00e9n\u00e9ficiaires<\/span>\n <\/div>\n <\/div>\n <\/div>\n <\/div>\n\n <!-- Bar\u00e8me art. 990 I -->\n <div class=\"section-title\">\n <div class=\"icon-circle\">\n <svg viewBox=\"0 0 24 24\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M23 6l-9.5 9.5-5-5L1 18\" stroke=\"#fff\" stroke-width=\"2\" stroke-linecap=\"round\" stroke-linejoin=\"round\" fill=\"none\"\/><polyline points=\"17 6 23 6 23 12\" stroke=\"#fff\" stroke-width=\"2\" stroke-linecap=\"round\" stroke-linejoin=\"round\" fill=\"none\"\/><\/svg>\n <\/div>\n <h2>Bar\u00e8me avant 70 ans (art. 990 I)<\/h2>\n <\/div>\n\n <div class=\"brackets-container\">\n <div class=\"bracket-row\">\n <div class=\"bracket-label\">\u2264 152 500 \u20ac<\/div>\n <div class=\"bracket-bar exempt\" style=\"width:100%;\">Exon\u00e9r\u00e9<\/div>\n <\/div>\n <div class=\"bracket-row\">\n <div class=\"bracket-label\">152 500 \u2192 852 500 \u20ac<\/div>\n <div class=\"bracket-bar low\" style=\"width:80%;\">Tax\u00e9 \u00e0 20 %<\/div>\n <\/div>\n <div class=\"bracket-row\">\n <div class=\"bracket-label\">> 852 500 \u20ac<\/div>\n <div class=\"bracket-bar high\" style=\"width:55%;\">Tax\u00e9 \u00e0 31,25 %<\/div>\n <\/div>\n <p style=\"font-size:12px; color:#64748b; margin-top:14px; text-align:center;\">Par b\u00e9n\u00e9ficiaire d\u00e9sign\u00e9, tous contrats confondus<\/p>\n <\/div>\n\n <div class=\"key-point\">\n <span class=\"kp-icon\">\ud83d\udca1<\/span>\n <p>La diff\u00e9rence-cl\u00e9 : l'abattement de <strong>152 500 \u20ac s'applique par b\u00e9n\u00e9ficiaire<\/strong> (avant 70 ans), tandis que l'abattement de <strong>30 500 \u20ac est global<\/strong> et partag\u00e9 entre tous les b\u00e9n\u00e9ficiaires (apr\u00e8s 70 ans).<\/p>\n <\/div>\n\n <!-- Conjoint exon\u00e9r\u00e9 -->\n <div class=\"exemption-box\">\n <div class=\"ex-icon\">\ud83d\udc8d<\/div>\n <h4>Conjoint ou partenaire de PACS = Exon\u00e9ration totale<\/h4>\n <p>Le conjoint survivant ou partenaire pacs\u00e9 d\u00e9sign\u00e9 b\u00e9n\u00e9ficiaire est <strong>totalement exon\u00e9r\u00e9<\/strong> de toute taxation, quelle que soit la date des versements ou le montant transmis.<\/p>\n <div class=\"ex-tag\">0 \u20ac d'imp\u00f4t<\/div>\n <\/div>\n\n <!-- R\u00e9capitulatif visuel -->\n <div class=\"section-title\">\n <div class=\"icon-circle\">\n <svg viewBox=\"0 0 24 24\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><polygon points=\"12 2 15.09 8.26 22 9.27 17 14.14 18.18 21.02 12 17.77 5.82 21.02 7 14.14 2 9.27 8.91 8.26 12 2\" stroke=\"#fff\" stroke-width=\"2\" fill=\"none\" stroke-linejoin=\"round\"\/><\/svg>\n <\/div>\n <h2>L'essentiel \u00e0 retenir<\/h2>\n <\/div>\n\n <div class=\"recap\">\n <h3>M\u00e9mo fiscal assurance-vie<\/h3>\n <div class=\"recap-grid\">\n <div class=\"recap-item\">\n <span class=\"ri-icon\">\u23f1\ufe0f<\/span>\n <div class=\"ri-text\">Conservez votre contrat <strong>au moins 8 ans<\/strong> pour b\u00e9n\u00e9ficier du taux r\u00e9duit et des abattements annuels<\/div>\n <\/div>\n <div class=\"recap-item\">\n <span class=\"ri-icon\">\ud83d\udcc8<\/span>\n <div class=\"ri-text\">Seuls les <strong>gains<\/strong> sont impos\u00e9s lors des rachats, jamais le capital vers\u00e9<\/div>\n <\/div>\n <div class=\"recap-item\">\n <span class=\"ri-icon\">\ud83c\udf82<\/span>\n <div class=\"ri-text\">Versez <strong>avant 70 ans<\/strong> pour profiter de l'abattement de 152 500 \u20ac par b\u00e9n\u00e9ficiaire<\/div>\n <\/div>\n <div class=\"recap-item\">\n <span class=\"ri-icon\">\ud83d\udc8d<\/span>\n <div class=\"ri-text\">Le <strong>conjoint \/ partenaire pacs\u00e9<\/strong> b\u00e9n\u00e9ficiaire est toujours totalement exon\u00e9r\u00e9<\/div>\n <\/div>\n <div class=\"recap-item\">\n <span class=\"ri-icon\">\ud83e\uddee<\/span>\n <div class=\"ri-text\">Comparez <strong>PFU vs bar\u00e8me progressif<\/strong> selon votre tranche marginale d'imposition<\/div>\n <\/div>\n <div class=\"recap-item\">\n <span class=\"ri-icon\">\ud83d\udd04<\/span>\n <div class=\"ri-text\">L'abattement de <strong>4 600 \u20ac \/ 9 200 \u20ac<\/strong> se renouvelle chaque ann\u00e9e apr\u00e8s 8 ans<\/div>\n <\/div>\n <\/div>\n <\/div>\n\n<\/div>\n\n<div class=\"footer\">\n Infographie r\u00e9alis\u00e9e en Legal Design \u2014 \u00c0 titre informatif uniquement, ne constitue pas un conseil juridique.\n<\/div>\n\n<\/body>\n<\/html>\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"<p>Comment fonctionne la fiscalit\u00e9 de l\u2019assurance-vie ? D\u00e9couvrez les r\u00e8gles applicables lors d\u2019un rachat et les avantages fiscaux en cas de transmission.<\/p>\n","protected":false},"author":1,"featured_media":462,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[8],"tags":[],"class_list":["post-453","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-legal-design"],"_links":{"self":[{"href":"https:\/\/laila-gssime.notaires.fr\/index.php?rest_route=\/wp\/v2\/posts\/453","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/laila-gssime.notaires.fr\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/laila-gssime.notaires.fr\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/laila-gssime.notaires.fr\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/laila-gssime.notaires.fr\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=453"}],"version-history":[{"count":20,"href":"https:\/\/laila-gssime.notaires.fr\/index.php?rest_route=\/wp\/v2\/posts\/453\/revisions"}],"predecessor-version":[{"id":989,"href":"https:\/\/laila-gssime.notaires.fr\/index.php?rest_route=\/wp\/v2\/posts\/453\/revisions\/989"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/laila-gssime.notaires.fr\/index.php?rest_route=\/wp\/v2\/media\/462"}],"wp:attachment":[{"href":"https:\/\/laila-gssime.notaires.fr\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=453"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/laila-gssime.notaires.fr\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=453"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/laila-gssime.notaires.fr\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=453"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}