La Donation aux Enfants - 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: #fff7ed;\n color: #2d1d0e;\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, #c2410c 0%, #ea580c 50%, #fb923c 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: 34px;\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(255,255,255,0.88);\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 #ea580c;\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(194,65,12,0.10);\n font-size: 17px;\n }\n .definition strong { color: #c2410c; 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, #c2410c, #ea580c);\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 { font-size: 24px; font-weight: 700; color: #c2410c; }\n\n \/* \u2500\u2500\u2500\u2500\u2500 HIGHLIGHT NUMBER \u2500\u2500\u2500\u2500\u2500 *\/\n .highlight-number {\n background: linear-gradient(135deg, #ea580c, #fb923c);\n border-radius: 24px;\n padding: 36px 24px;\n margin: 24px 0;\n text-align: center;\n color: #fff;\n box-shadow: 0 8px 28px rgba(194,65,12,0.25);\n }\n .highlight-number .hn-amount {\n font-size: 60px;\n font-weight: 900;\n line-height: 1;\n margin-bottom: 8px;\n letter-spacing: -2px;\n }\n .highlight-number .hn-label {\n font-size: 15px;\n font-weight: 600;\n opacity: 0.95;\n margin-bottom: 4px;\n }\n .highlight-number .hn-sub {\n font-size: 12px;\n opacity: 0.85;\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 #fed7aa;\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: #9a3412; font-weight: 500; }\n .key-point strong { color: #7c2d12; }\n\n \/* \u2500\u2500\u2500\u2500\u2500 VERSUS \u2500\u2500\u2500\u2500\u2500 *\/\n .versus-container {\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(194,65,12,0.07);\n }\n .versus-col {\n padding: 28px 22px;\n }\n .versus-col.vs-left {\n background: linear-gradient(180deg, #fff7ed, #fed7aa);\n }\n .versus-col.vs-right {\n background: linear-gradient(180deg, #eff6ff, #dbeafe);\n }\n .versus-col h4 {\n font-size: 15px;\n font-weight: 700;\n margin-bottom: 14px;\n display: flex;\n align-items: center;\n gap: 8px;\n }\n .vs-left h4 { color: #c2410c; }\n .vs-right h4 { color: #1e40af; }\n .versus-col ul { list-style: none; padding: 0; }\n .versus-col li {\n display: flex;\n align-items: flex-start;\n gap: 8px;\n padding: 6px 0;\n font-size: 12px;\n border-bottom: 1px solid rgba(0,0,0,0.06);\n }\n .versus-col li:last-child { border-bottom: none; }\n .versus-col li .li-icon { font-size: 14px; flex-shrink: 0; margin-top: 1px; }\n .vs-left li { color: #9a3412; }\n .vs-right li { color: #1e40af; }\n .vs-divider {\n display: flex;\n align-items: center;\n justify-content: center;\n background: linear-gradient(180deg, #c2410c, #ea580c);\n color: #fff;\n font-weight: 800;\n font-size: 18px;\n padding: 0 14px;\n writing-mode: vertical-rl;\n letter-spacing: 4px;\n }\n\n \/* \u2500\u2500\u2500\u2500\u2500 CONDITIONS STRIP \u2500\u2500\u2500\u2500\u2500 *\/\n .conditions-strip {\n display: grid;\n grid-template-columns: repeat(4, 1fr);\n gap: 0;\n margin: 24px 0;\n border-radius: 20px;\n overflow: hidden;\n box-shadow: 0 2px 16px rgba(194,65,12,0.07);\n }\n .cond-cell {\n padding: 24px 14px;\n text-align: center;\n color: #fff;\n }\n .cond-cell:nth-child(1) { background: linear-gradient(180deg, #c2410c, #9a3412); }\n .cond-cell:nth-child(2) { background: linear-gradient(180deg, #ea580c, #c2410c); }\n .cond-cell:nth-child(3) { background: linear-gradient(180deg, #f97316, #ea580c); }\n .cond-cell:nth-child(4) { background: linear-gradient(180deg, #fb923c, #f97316); }\n .cond-cell .cc-icon { font-size: 32px; margin-bottom: 8px; }\n .cond-cell h4 { font-size: 12px; font-weight: 700; text-transform: uppercase; letter-spacing: 0.5px; margin-bottom: 4px; }\n .cond-cell p { font-size: 11px; opacity: 0.95; line-height: 1.4; }\n\n \/* \u2500\u2500\u2500\u2500\u2500 PROCEDURE STEPS \u2500\u2500\u2500\u2500\u2500 *\/\n .steps-timeline {\n position: relative;\n margin: 24px 0;\n padding-left: 40px;\n }\n .steps-timeline::before {\n content: '';\n position: absolute;\n left: 18px;\n top: 0;\n bottom: 0;\n width: 4px;\n background: linear-gradient(180deg, #fb923c, #ea580c, #9a3412);\n border-radius: 2px;\n }\n .step-item {\n position: relative;\n margin-bottom: 20px;\n background: #fff;\n border-radius: 16px;\n padding: 20px 24px;\n box-shadow: 0 2px 12px rgba(194,65,12,0.07);\n }\n .step-item::before {\n content: attr(data-step);\n position: absolute;\n left: -32px;\n top: 18px;\n width: 28px;\n height: 28px;\n border-radius: 50%;\n background: linear-gradient(135deg, #c2410c, #ea580c);\n color: #fff;\n font-weight: 800;\n font-size: 13px;\n display: flex;\n align-items: center;\n justify-content: center;\n box-shadow: 0 2px 8px rgba(194,65,12,0.3);\n }\n .step-item h4 {\n font-size: 14px;\n font-weight: 700;\n color: #c2410c;\n margin-bottom: 4px;\n display: flex;\n align-items: center;\n gap: 8px;\n }\n .step-item p { font-size: 12px; color: #9a3412; }\n\n \/* \u2500\u2500\u2500\u2500\u2500 TYPES CARDS \u2500\u2500\u2500\u2500\u2500 *\/\n .types-grid {\n display: grid;\n grid-template-columns: 1fr 1fr 1fr;\n gap: 16px;\n margin: 24px 0;\n }\n .type-card {\n background: #fff;\n border-radius: 20px;\n padding: 24px 18px;\n box-shadow: 0 2px 16px rgba(194,65,12,0.07);\n position: relative;\n overflow: hidden;\n text-align: center;\n }\n .type-card::before {\n content: '';\n position: absolute;\n top: 0; left: 0; right: 0;\n height: 5px;\n }\n .type-card.tc-amber::before { background: linear-gradient(90deg, #f59e0b, #fbbf24); }\n .type-card.tc-orange::before { background: linear-gradient(90deg, #ea580c, #fb923c); }\n .type-card.tc-rose::before { background: linear-gradient(90deg, #e11d48, #fb7185); }\n .type-card .tc-icon { font-size: 36px; margin-bottom: 10px; }\n .type-card h3 { font-size: 14px; font-weight: 700; margin-bottom: 10px; }\n .tc-amber h3 { color: #d97706; }\n .tc-orange h3 { color: #c2410c; }\n .tc-rose h3 { color: #be123c; }\n .type-card p { font-size: 11px; color: #7c2d12; line-height: 1.5; }\n .type-card .tc-tag {\n display: inline-block;\n font-size: 10px;\n font-weight: 700;\n padding: 3px 10px;\n border-radius: 8px;\n margin-top: 10px;\n }\n .tc-amber .tc-tag { background: #fef3c7; color: #b45309; }\n .tc-orange .tc-tag { background: #ffedd5; color: #c2410c; }\n .tc-rose .tc-tag { background: #ffe4e6; color: #be123c; }\n\n \/* \u2500\u2500\u2500\u2500\u2500 FISCAL SECTION \u2500\u2500\u2500\u2500\u2500 *\/\n .fiscal-grid {\n display: grid;\n grid-template-columns: 1fr 1fr;\n gap: 20px;\n margin: 24px 0;\n }\n .fiscal-card {\n background: #fff;\n border-radius: 20px;\n padding: 24px 20px;\n box-shadow: 0 2px 16px rgba(194,65,12,0.07);\n text-align: center;\n }\n .fiscal-card .fc-icon { font-size: 32px; margin-bottom: 10px; }\n .fiscal-card h4 { font-size: 13px; font-weight: 700; color: #c2410c; margin-bottom: 6px; }\n .fiscal-card .fc-amount {\n font-size: 28px;\n font-weight: 900;\n color: #ea580c;\n margin-bottom: 4px;\n }\n .fiscal-card .fc-sub { font-size: 11px; color: #9a3412; }\n\n \/* \u2500\u2500\u2500\u2500\u2500 BAREME TABLE \u2500\u2500\u2500\u2500\u2500 *\/\n .bareme-table {\n margin: 24px 0;\n border-radius: 20px;\n overflow: hidden;\n box-shadow: 0 2px 16px rgba(194,65,12,0.07);\n }\n .bar-header {\n display: grid;\n grid-template-columns: 1fr 1fr;\n background: linear-gradient(135deg, #c2410c, #ea580c);\n color: #fff;\n }\n .bar-header div {\n padding: 14px 18px;\n font-size: 12px;\n font-weight: 700;\n text-transform: uppercase;\n letter-spacing: 0.5px;\n }\n .bar-row {\n display: grid;\n grid-template-columns: 1fr 1fr;\n background: #fff;\n border-bottom: 1px solid #ffedd5;\n }\n .bar-row:nth-child(even) { background: #fff7ed; }\n .bar-row div {\n padding: 10px 18px;\n font-size: 13px;\n }\n .bar-row div:first-child { color: #7c2d12; font-weight: 500; }\n .bar-row div:last-child { font-weight: 700; color: #c2410c; text-align: right; }\n\n \/* \u2500\u2500\u2500\u2500\u2500 AVANTAGES \u2500\u2500\u2500\u2500\u2500 *\/\n .avantages-grid {\n display: grid;\n grid-template-columns: 1fr 1fr 1fr;\n gap: 16px;\n margin: 24px 0;\n }\n .av-card {\n background: #fff;\n border-radius: 16px;\n padding: 22px 16px;\n text-align: center;\n box-shadow: 0 2px 16px rgba(194,65,12,0.07);\n border-top: 4px solid #10b981;\n }\n .av-card .av-icon { font-size: 30px; margin-bottom: 8px; }\n .av-card h4 { font-size: 12px; font-weight: 700; color: #059669; margin-bottom: 6px; }\n .av-card p { font-size: 11px; color: #065f46; line-height: 1.4; }\n\n \/* \u2500\u2500\u2500\u2500\u2500 SCHEMA VISUEL \u2500\u2500\u2500\u2500\u2500 *\/\n .schema-box {\n background: #fff;\n border-radius: 20px;\n padding: 28px 24px;\n box-shadow: 0 2px 16px rgba(194,65,12,0.07);\n margin: 24px 0;\n }\n .schema-title {\n text-align: center;\n font-size: 14px;\n font-weight: 700;\n color: #c2410c;\n margin-bottom: 20px;\n }\n .schema-donor {\n background: linear-gradient(135deg, #c2410c, #ea580c);\n color: #fff;\n border-radius: 14px;\n padding: 16px;\n text-align: center;\n font-weight: 700;\n font-size: 15px;\n margin: 0 auto 8px;\n max-width: 260px;\n }\n .schema-donor .sd-icon { font-size: 28px; display: block; margin-bottom: 4px; }\n .schema-arrows {\n display: flex;\n justify-content: center;\n gap: 60px;\n position: relative;\n height: 50px;\n }\n .schema-arrows::before {\n content: '';\n position: absolute;\n top: 0;\n left: 50%;\n width: 3px;\n height: 15px;\n background: #fb923c;\n transform: translateX(-50%);\n }\n .schema-arrows::after {\n content: '';\n position: absolute;\n top: 15px;\n left: calc(50% - 100px);\n width: 200px;\n height: 3px;\n background: #fb923c;\n }\n .arrow-down {\n position: relative;\n width: 3px;\n height: 50px;\n background: #fb923c;\n }\n .arrow-down::after {\n content: '\u25bc';\n position: absolute;\n bottom: -4px;\n left: 50%;\n transform: translateX(-50%);\n color: #ea580c;\n font-size: 10px;\n }\n .schema-children {\n display: flex;\n justify-content: center;\n gap: 16px;\n flex-wrap: wrap;\n }\n .schema-child {\n border-radius: 12px;\n padding: 14px 18px;\n text-align: center;\n min-width: 120px;\n }\n .schema-child .sc-icon { font-size: 24px; display: block; margin-bottom: 4px; }\n .schema-child .sc-name { font-size: 12px; font-weight: 700; margin-bottom: 2px; }\n .schema-child .sc-amount { font-size: 11px; font-weight: 600; }\n .sc-1 { background: #fef3c7; color: #92400e; }\n .sc-2 { background: #ffedd5; color: #9a3412; }\n .sc-3 { background: #fed7aa; color: #7c2d12; }\n\n \/* \u2500\u2500\u2500\u2500\u2500 DEMEMBREMENT BOX \u2500\u2500\u2500\u2500\u2500 *\/\n .demembrement-box {\n background: #fff;\n border-radius: 20px;\n padding: 28px 24px;\n box-shadow: 0 2px 16px rgba(194,65,12,0.07);\n margin: 24px 0;\n }\n .dem-title {\n text-align: center;\n font-size: 14px;\n font-weight: 700;\n color: #c2410c;\n margin-bottom: 16px;\n }\n .dem-split {\n display: grid;\n grid-template-columns: 1fr 1fr;\n gap: 12px;\n margin-bottom: 12px;\n }\n .dem-half {\n border-radius: 14px;\n padding: 20px 16px;\n text-align: center;\n }\n .dem-half.dh-usufruit { background: linear-gradient(135deg, #ffedd5, #fed7aa); }\n .dem-half.dh-nue { background: linear-gradient(135deg, #fef3c7, #fde68a); }\n .dem-half .dh-icon { font-size: 28px; display: block; margin-bottom: 6px; }\n .dem-half h5 { font-size: 13px; font-weight: 700; margin-bottom: 4px; }\n .dh-usufruit h5 { color: #c2410c; }\n .dh-nue h5 { color: #b45309; }\n .dem-half p { font-size: 11px; line-height: 1.4; }\n .dh-usufruit p { color: #9a3412; }\n .dh-nue p { color: #92400e; }\n .dem-note {\n text-align: center;\n font-size: 12px;\n color: #c2410c;\n font-weight: 600;\n padding: 10px 16px;\n background: #fff7ed;\n border-radius: 10px;\n }\n\n \/* \u2500\u2500\u2500\u2500\u2500 WARNING BOX \u2500\u2500\u2500\u2500\u2500 *\/\n .warning-box {\n background: linear-gradient(135deg, #fef2f2, #fee2e2);\n border: 2px solid #fca5a5;\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 .warning-box .wb-icon { font-size: 24px; flex-shrink: 0; }\n .warning-box p { font-size: 13px; color: #991b1b; font-weight: 500; line-height: 1.5; }\n .warning-box strong { color: #7f1d1d; }\n\n \/* \u2500\u2500\u2500\u2500\u2500 INFO BOX \u2500\u2500\u2500\u2500\u2500 *\/\n .info-box {\n background: linear-gradient(135deg, #eff6ff, #dbeafe);\n border: 2px solid #93c5fd;\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 .info-box .ib-icon { font-size: 24px; flex-shrink: 0; }\n .info-box p { font-size: 13px; color: #1e40af; font-weight: 500; line-height: 1.5; }\n .info-box strong { color: #1e3a8a; }\n\n \/* \u2500\u2500\u2500\u2500\u2500 RECAP \u2500\u2500\u2500\u2500\u2500 *\/\n .recap {\n background: linear-gradient(135deg, #fff7ed, #ffedd5);\n border: 2px solid #fdba74;\n border-radius: 20px;\n padding: 28px 24px;\n margin: 40px 0 0;\n }\n .recap h3 {\n font-size: 20px;\n font-weight: 800;\n color: #c2410c;\n margin-bottom: 16px;\n text-align: center;\n }\n .recap-pills {\n display: flex;\n flex-wrap: wrap;\n gap: 10px;\n justify-content: center;\n }\n .recap-pill {\n display: flex;\n align-items: center;\n gap: 8px;\n background: #fff;\n border-radius: 12px;\n padding: 10px 16px;\n font-size: 12px;\n font-weight: 600;\n color: #7c2d12;\n box-shadow: 0 2px 8px rgba(194,65,12,0.08);\n }\n .recap-pill .rp-icon { font-size: 18px; }\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: 11px;\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 20px 40px; }\n .hero h1 { font-size: 26px; }\n .definition { margin: -24px 8px 32px; padding: 20px; font-size: 15px; }\n .content { padding: 0 12px 40px; }\n .conditions-strip { grid-template-columns: 1fr 1fr; }\n .types-grid { grid-template-columns: 1fr; }\n .fiscal-grid { grid-template-columns: 1fr; }\n .avantages-grid { grid-template-columns: 1fr; }\n .versus-container { grid-template-columns: 1fr; }\n .vs-divider { writing-mode: horizontal-tb; padding: 10px; letter-spacing: 6px; }\n .schema-arrows { gap: 30px; }\n .schema-arrows::after { left: calc(50% - 60px); width: 120px; }\n .dem-split { grid-template-columns: 1fr; }\n .highlight-number .hn-amount { font-size: 46px; }\n }\n<\/style>\n<\/head>\n<body>\n\n\n<header class=\"hero\">\n <div class=\"badge\">\n <svg viewBox=\"0 0 24 24\" fill=\"none\" stroke=\"#fff\" stroke-width=\"2\" stroke-linecap=\"round\" stroke-linejoin=\"round\"><path d=\"M12 20h9\"\/><path d=\"M16.5 3.5a2.121 2.121 0 1 1 3 3L7 19l-4 1 1-4 12.5-12.5z\"\/><\/svg>\n <span>Legal Design<\/span>\n <\/div>\n <h1>La Donation aux Enfants :<br>Transmettre de son vivant<\/h1>\n <p>Anticiper la succession, soutenir ses enfants et optimiser la fiscalit\u00e9 gr\u00e2ce \u00e0 une transmission ma\u00eetris\u00e9e<\/p>\n<\/header>\n\n\n<div class=\"definition\">\n La <strong>donation aux enfants<\/strong> est un acte par lequel un parent transmet, de son vivant et de fa\u00e7on irr\u00e9vocable, tout ou partie de son patrimoine \u00e0 ses enfants. Elle permet d'<strong>anticiper la succession<\/strong>, de soutenir ses enfants au bon moment et de b\u00e9n\u00e9ficier d'abattements fiscaux particuli\u00e8rement avantageux.\n<\/div>\n\n<div class=\"content\">\n\n \n <div class=\"highlight-number\">\n <div class=\"hn-amount\">100 000 \u20ac<\/div>\n <div class=\"hn-label\">d'abattement par parent et par enfant<\/div>\n <div class=\"hn-sub\">Renouvelable tous les 15 ans \u2022 Cumulable entre les deux parents<\/div>\n <\/div>\n\n \n <div class=\"section-title\">\n <div class=\"icon-circle\">\n <svg viewBox=\"0 0 24 24\" fill=\"none\" stroke=\"#fff\" stroke-width=\"2\" stroke-linecap=\"round\" stroke-linejoin=\"round\"><path d=\"M17 21v-2a4 4 0 0 0-4-4H5a4 4 0 0 0-4 4v2\"\/><circle cx=\"9\" cy=\"7\" r=\"4\"\/><path d=\"M23 21v-2a4 4 0 0 0-3-3.87\"\/><path d=\"M16 3.13a4 4 0 0 1 0 7.75\"\/><\/svg>\n <\/div>\n <h2>Comment \u00e7a marche ?<\/h2>\n <\/div>\n\n <div class=\"schema-box\">\n <div class=\"schema-title\">Chaque parent peut donner jusqu'\u00e0 100 000 \u20ac \u00e0 chaque enfant en franchise de droits<\/div>\n <div class=\"schema-donor\">\n <span class=\"sd-icon\">\ud83d\udc68\u200d\ud83d\udc69\u200d\ud83d\udc67\u200d\ud83d\udc66<\/span>\n Parent donateur\n <\/div>\n <div class=\"schema-arrows\">\n <div class=\"arrow-down\" style=\"position:absolute; left:calc(50% - 100px); top:15px;\"><\/div>\n <div class=\"arrow-down\" style=\"position:absolute; left:50%; top:15px; transform:translateX(-50%);\"><\/div>\n <div class=\"arrow-down\" style=\"position:absolute; left:calc(50% + 100px); top:15px;\"><\/div>\n <\/div>\n <div class=\"schema-children\">\n <div class=\"schema-child sc-1\">\n <span class=\"sc-icon\">\ud83d\udc67<\/span>\n <div class=\"sc-name\">Enfant 1<\/div>\n <div class=\"sc-amount\">\ud83d\udcb0 100 000 \u20ac<\/div>\n <\/div>\n <div class=\"schema-child sc-2\">\n <span class=\"sc-icon\">\ud83d\udc66<\/span>\n <div class=\"sc-name\">Enfant 2<\/div>\n <div class=\"sc-amount\">\ud83d\udcb0 100 000 \u20ac<\/div>\n <\/div>\n <div class=\"schema-child sc-3\">\n <span class=\"sc-icon\">\ud83d\udc69<\/span>\n <div class=\"sc-name\">Enfant 3<\/div>\n <div class=\"sc-amount\">\ud83d\udcb0 100 000 \u20ac<\/div>\n <\/div>\n <\/div>\n <\/div>\n\n <div class=\"key-point\">\n <div class=\"kp-icon\">\ud83d\udca1<\/div>\n <p>Un couple avec 3 enfants peut transmettre jusqu'\u00e0 <strong>600 000 \u20ac<\/strong> en totale exon\u00e9ration de droits (2 parents \u00d7 3 enfants \u00d7 100 000 \u20ac), puis \u00e0 nouveau tous les 15 ans.<\/p>\n <\/div>\n\n \n <div class=\"section-title\">\n <div class=\"icon-circle\">\n <svg viewBox=\"0 0 24 24\" fill=\"none\" stroke=\"#fff\" stroke-width=\"2\" stroke-linecap=\"round\" stroke-linejoin=\"round\"><path d=\"M20.59 13.41l-7.17 7.17a2 2 0 0 1-2.83 0L2 12V2h10l8.59 8.59a2 2 0 0 1 0 2.82z\"\/><line x1=\"7\" y1=\"7\" x2=\"7.01\" y2=\"7\"\/><\/svg>\n <\/div>\n <h2>Les 3 formes de donation<\/h2>\n <\/div>\n\n <div class=\"types-grid\">\n <div class=\"type-card tc-amber\">\n <div class=\"tc-icon\">\ud83c\udf81<\/div>\n <h3>Don manuel<\/h3>\n <p>Remise directe d'argent, bijoux, voiture, meubles... de la main \u00e0 la main ou par virement.<\/p>\n <span class=\"tc-tag\">SIMPLE & RAPIDE<\/span>\n <\/div>\n <div class=\"type-card tc-orange\">\n <div class=\"tc-icon\">\ud83d\udcdc<\/div>\n <h3>Donation simple<\/h3>\n <p>Acte notari\u00e9 transmettant un bien pr\u00e9cis (immeuble, parts sociales, somme d'argent...) \u00e0 un enfant.<\/p>\n <span class=\"tc-tag\">S\u00c9CURIS\u00c9E<\/span>\n <\/div>\n <div class=\"type-card tc-rose\">\n <div class=\"tc-icon\">\u2696\ufe0f<\/div>\n <h3>Donation-partage<\/h3>\n <p>R\u00e9partit et fige la valeur des biens entre tous les enfants, \u00e9vitant les conflits futurs.<\/p>\n <span class=\"tc-tag\">ANTI-CONFLIT<\/span>\n <\/div>\n <\/div>\n\n <div class=\"info-box\">\n <div class=\"ib-icon\">\u2139\ufe0f<\/div>\n <p>Le <strong>don manuel<\/strong> doit \u00eatre d\u00e9clar\u00e9 via le formulaire n\u00b02735 pour b\u00e9n\u00e9ficier de l'abattement. \u00c0 d\u00e9faut, l'administration fiscale peut le requalifier et r\u00e9clamer des droits lors de la succession.<\/p>\n <\/div>\n\n \n <div class=\"section-title\">\n <div class=\"icon-circle\">\n <svg viewBox=\"0 0 24 24\" fill=\"none\" stroke=\"#fff\" stroke-width=\"2\" stroke-linecap=\"round\" stroke-linejoin=\"round\"><rect x=\"3\" y=\"3\" width=\"18\" height=\"18\" rx=\"2\" ry=\"2\"\/><line x1=\"12\" y1=\"3\" x2=\"12\" y2=\"21\"\/><\/svg>\n <\/div>\n <h2>Donner en d\u00e9membrement<\/h2>\n <\/div>\n\n <div class=\"demembrement-box\">\n <div class=\"dem-title\">Une technique redoutable pour optimiser la transmission<\/div>\n <div class=\"dem-split\">\n <div class=\"dem-half dh-usufruit\">\n <span class=\"dh-icon\">\ud83d\udd11<\/span>\n <h5>Usufruit (conserv\u00e9)<\/h5>\n <p>Le parent garde l'usage du bien et en per\u00e7oit les revenus (loyers, dividendes).<\/p>\n <\/div>\n <div class=\"dem-half dh-nue\">\n <span class=\"dh-icon\">\ud83c\udfe0<\/span>\n <h5>Nue-propri\u00e9t\u00e9 (donn\u00e9e)<\/h5>\n <p>L'enfant devient propri\u00e9taire \u00e0 terme, mais sans jouissance imm\u00e9diate.<\/p>\n <\/div>\n <\/div>\n <div class=\"dem-note\">\n \ud83d\udcb0 Les droits sont calcul\u00e9s uniquement sur la valeur de la nue-propri\u00e9t\u00e9 (ex : 60 % \u00e0 65 ans). Au d\u00e9c\u00e8s, l'enfant r\u00e9cup\u00e8re la pleine propri\u00e9t\u00e9 <strong>sans droits suppl\u00e9mentaires<\/strong>.\n <\/div>\n <\/div>\n\n \n <div class=\"section-title\">\n <div class=\"icon-circle\">\n <svg viewBox=\"0 0 24 24\" fill=\"none\" stroke=\"#fff\" stroke-width=\"2\" stroke-linecap=\"round\" stroke-linejoin=\"round\"><path d=\"M22 11.08V12a10 10 0 1 1-5.93-9.14\"\/><polyline points=\"22 4 12 14.01 9 11.01\"\/><\/svg>\n <\/div>\n <h2>Les conditions \u00e0 respecter<\/h2>\n <\/div>\n\n <div class=\"conditions-strip\">\n <div class=\"cond-cell\">\n <div class=\"cc-icon\">\ud83e\udde0<\/div>\n <h4>Capacit\u00e9 juridique<\/h4>\n <p>Le donateur doit \u00eatre sain d'esprit<\/p>\n <\/div>\n <div class=\"cond-cell\">\n <div class=\"cc-icon\">\u270b<\/div>\n <h4>Consentement libre<\/h4>\n <p>Sans contrainte ni dol<\/p>\n <\/div>\n <div class=\"cond-cell\">\n <div class=\"cc-icon\">\u2696\ufe0f<\/div>\n <h4>R\u00e9serve h\u00e9r\u00e9ditaire<\/h4>\n <p>Respect de la part minimale des enfants<\/p>\n <\/div>\n <div class=\"cond-cell\">\n <div class=\"cc-icon\">\u267e\ufe0f<\/div>\n <h4>Irr\u00e9vocabilit\u00e9<\/h4>\n <p>Donner, c'est donner<\/p>\n <\/div>\n <\/div>\n\n \n <div class=\"section-title\">\n <div class=\"icon-circle\">\n <svg viewBox=\"0 0 24 24\" fill=\"none\" stroke=\"#fff\" stroke-width=\"2\" stroke-linecap=\"round\" stroke-linejoin=\"round\"><line x1=\"12\" y1=\"1\" x2=\"12\" y2=\"23\"\/><path d=\"M17 5H9.5a3.5 3.5 0 0 0 0 7h5a3.5 3.5 0 0 1 0 7H6\"\/><\/svg>\n <\/div>\n <h2>Les abattements cumulables<\/h2>\n <\/div>\n\n <div class=\"fiscal-grid\">\n <div class=\"fiscal-card\">\n <div class=\"fc-icon\">\ud83d\udcbc<\/div>\n <h4>Abattement classique<\/h4>\n <div class=\"fc-amount\">100 000 \u20ac<\/div>\n <div class=\"fc-sub\">Par parent & par enfant, tous les 15 ans<\/div>\n <\/div>\n <div class=\"fiscal-card\">\n <div class=\"fc-icon\">\ud83d\udcb0<\/div>\n <h4>Don familial de somme d'argent<\/h4>\n <div class=\"fc-amount\">31 865 \u20ac<\/div>\n <div class=\"fc-sub\">En plus, si donateur < 80 ans et enfant majeur<\/div>\n <\/div>\n <\/div>\n\n <div class=\"key-point\">\n <div class=\"kp-icon\">\ud83c\udfaf<\/div>\n <p>Cumul\u00e9s, les deux abattements permettent \u00e0 chaque parent de transmettre jusqu'\u00e0 <strong>131 865 \u20ac<\/strong> par enfant en franchise totale de droits, renouvelables tous les 15 ans.<\/p>\n <\/div>\n\n \n <div class=\"section-title\">\n <div class=\"icon-circle\">\n <svg viewBox=\"0 0 24 24\" fill=\"none\" stroke=\"#fff\" stroke-width=\"2\" stroke-linecap=\"round\" stroke-linejoin=\"round\"><line x1=\"18\" y1=\"20\" x2=\"18\" y2=\"10\"\/><line x1=\"12\" y1=\"20\" x2=\"12\" y2=\"4\"\/><line x1=\"6\" y1=\"20\" x2=\"6\" y2=\"14\"\/><\/svg>\n <\/div>\n <h2>Bar\u00e8me des droits (au-del\u00e0 de l'abattement)<\/h2>\n <\/div>\n\n <div class=\"bareme-table\">\n <div class=\"bar-header\">\n <div>Part taxable apr\u00e8s abattement<\/div>\n <div>Taux applicable<\/div>\n <\/div>\n <div class=\"bar-row\"><div>Jusqu'\u00e0 8 072 \u20ac<\/div><div>5 %<\/div><\/div>\n <div class=\"bar-row\"><div>De 8 072 \u20ac \u00e0 12 109 \u20ac<\/div><div>10 %<\/div><\/div>\n <div class=\"bar-row\"><div>De 12 109 \u20ac \u00e0 15 932 \u20ac<\/div><div>15 %<\/div><\/div>\n <div class=\"bar-row\"><div>De 15 932 \u20ac \u00e0 552 324 \u20ac<\/div><div>20 %<\/div><\/div>\n <div class=\"bar-row\"><div>De 552 324 \u20ac \u00e0 902 838 \u20ac<\/div><div>30 %<\/div><\/div>\n <div class=\"bar-row\"><div>De 902 838 \u20ac \u00e0 1 805 677 \u20ac<\/div><div>40 %<\/div><\/div>\n <div class=\"bar-row\"><div>Au-del\u00e0 de 1 805 677 \u20ac<\/div><div>45 %<\/div><\/div>\n <\/div>\n\n \n <div class=\"section-title\">\n <div class=\"icon-circle\">\n <svg viewBox=\"0 0 24 24\" fill=\"none\" stroke=\"#fff\" stroke-width=\"2\" stroke-linecap=\"round\" stroke-linejoin=\"round\"><polyline points=\"9 11 12 14 22 4\"\/><path d=\"M21 12v7a2 2 0 0 1-2 2H5a2 2 0 0 1-2-2V5a2 2 0 0 1 2-2h11\"\/><\/svg>\n <\/div>\n <h2>Les \u00e9tapes d'une donation<\/h2>\n <\/div>\n\n <div class=\"steps-timeline\">\n <div class=\"step-item\" data-step=\"1\">\n <h4>\ud83d\udd0d Faire le bilan patrimonial<\/h4>\n <p>Identifier les biens transmissibles, \u00e9valuer leur valeur et anticiper l'impact sur votre train de vie.<\/p>\n <\/div>\n <div class=\"step-item\" data-step=\"2\">\n <h4>\ud83c\udfaf Choisir la forme adapt\u00e9e<\/h4>\n <p>Don manuel, donation simple, donation-partage ou d\u00e9membrement : chaque situation appelle une solution sur-mesure.<\/p>\n <\/div>\n <div class=\"step-item\" data-step=\"3\">\n <h4>\u2696\ufe0f Rencontrer votre notaire<\/h4>\n <p>Conseil personnalis\u00e9, r\u00e9daction de l'acte authentique et prise en compte de la r\u00e9serve h\u00e9r\u00e9ditaire.<\/p>\n <\/div>\n <div class=\"step-item\" data-step=\"4\">\n <h4>\u270d\ufe0f Signer l'acte de donation<\/h4>\n <p>En pr\u00e9sence du donateur et du\/des b\u00e9n\u00e9ficiaires, devant le notaire qui garantit la validit\u00e9 de l'op\u00e9ration.<\/p>\n <\/div>\n <div class=\"step-item\" data-step=\"5\">\n <h4>\ud83d\udcca D\u00e9clarer \u00e0 l'administration fiscale<\/h4>\n <p>Le notaire se charge de l'enregistrement et de la d\u00e9claration des droits \u00e9ventuels dus dans le mois.<\/p>\n <\/div>\n <\/div>\n\n \n <div class=\"section-title\">\n <div class=\"icon-circle\">\n <svg viewBox=\"0 0 24 24\" fill=\"none\" stroke=\"#fff\" stroke-width=\"2\" stroke-linecap=\"round\" stroke-linejoin=\"round\"><path d=\"M8 3H5a2 2 0 0 0-2 2v14a2 2 0 0 0 2 2h14a2 2 0 0 0 2-2v-3\"\/><polyline points=\"17 3 21 3 21 7\"\/><line x1=\"21\" y1=\"3\" x2=\"9\" y2=\"15\"\/><\/svg>\n <\/div>\n <h2>Donation ou succession : pourquoi anticiper ?<\/h2>\n <\/div>\n\n <div class=\"versus-container\">\n <div class=\"versus-col vs-left\">\n <h4>\ud83c\udf81 Donation (de son vivant)<\/h4>\n <ul>\n <li><span class=\"li-icon\">\u2713<\/span> Abattement renouvelable tous les 15 ans<\/li>\n <li><span class=\"li-icon\">\u2713<\/span> Choix pr\u00e9cis des b\u00e9n\u00e9ficiaires et des biens<\/li>\n <li><span class=\"li-icon\">\u2713<\/span> Permet d'aider ses enfants au bon moment<\/li>\n <li><span class=\"li-icon\">\u2713<\/span> Optimisation fiscale (d\u00e9membrement...)<\/li>\n <li><span class=\"li-icon\">\u2713<\/span> Pr\u00e9vention des conflits successoraux<\/li>\n <li><span class=\"li-icon\">\u2713<\/span> Transmission progressive et organis\u00e9e<\/li>\n <\/ul>\n <\/div>\n <div class=\"vs-divider\">VS<\/div>\n <div class=\"versus-col vs-right\">\n <h4>\u26b0\ufe0f Succession (au d\u00e9c\u00e8s)<\/h4>\n <ul>\n <li><span class=\"li-icon\">\u2713<\/span> Un seul abattement de 100 000 \u20ac global<\/li>\n <li><span class=\"li-icon\">\u2713<\/span> R\u00e9partition selon la loi ou le testament<\/li>\n <li><span class=\"li-icon\">\u2713<\/span> Les enfants h\u00e9ritent au d\u00e9c\u00e8s uniquement<\/li>\n <li><span class=\"li-icon\">\u2713<\/span> Taxation potentiellement plus lourde<\/li>\n <li><span class=\"li-icon\">\u2713<\/span> Risque d'indivision entre h\u00e9ritiers<\/li>\n <li><span class=\"li-icon\">\u2713<\/span> Processus subi plut\u00f4t que choisi<\/li>\n <\/ul>\n <\/div>\n <\/div>\n\n \n <div class=\"section-title\">\n <div class=\"icon-circle\">\n <svg viewBox=\"0 0 24 24\" fill=\"none\" stroke=\"#fff\" stroke-width=\"2\" stroke-linecap=\"round\" stroke-linejoin=\"round\"><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\"\/><\/svg>\n <\/div>\n <h2>Les 6 avantages cl\u00e9s<\/h2>\n <\/div>\n\n <div class=\"avantages-grid\">\n <div class=\"av-card\">\n <div class=\"av-icon\">\ud83d\udcc6<\/div>\n <h4>Anticiper<\/h4>\n <p>Pr\u00e9parer la transmission sans attendre son d\u00e9c\u00e8s<\/p>\n <\/div>\n <div class=\"av-card\">\n <div class=\"av-icon\">\ud83d\udcb6<\/div>\n <h4>Optimiser<\/h4>\n <p>Profiter des abattements l\u00e9gaux renouvelables<\/p>\n <\/div>\n <div class=\"av-card\">\n <div class=\"av-icon\">\ud83e\udec2<\/div>\n <h4>Aider ses enfants<\/h4>\n <p>Soutenir un achat, des \u00e9tudes ou un projet de vie<\/p>\n <\/div>\n <div class=\"av-card\">\n <div class=\"av-icon\">\u2696\ufe0f<\/div>\n <h4>\u00c9quilibrer<\/h4>\n <p>Assurer un traitement \u00e9quitable entre les enfants<\/p>\n <\/div>\n <div class=\"av-card\">\n <div class=\"av-icon\">\ud83d\udee1\ufe0f<\/div>\n <h4>S\u00e9curiser<\/h4>\n <p>Acte notari\u00e9 \u00e0 la valeur juridique incontestable<\/p>\n <\/div>\n <div class=\"av-card\">\n <div class=\"av-icon\">\ud83d\udd4a\ufe0f<\/div>\n <h4>Pr\u00e9venir<\/h4>\n <p>\u00c9viter les conflits familiaux au moment du d\u00e9c\u00e8s<\/p>\n <\/div>\n <\/div>\n\n \n <div class=\"warning-box\">\n <div class=\"wb-icon\">\u26a0\ufe0f<\/div>\n <p><strong>Attention au rapport successoral !<\/strong> Sauf mention expresse de dispense, une donation simple est <strong>rapportable<\/strong> \u00e0 la succession : sa valeur sera r\u00e9int\u00e9gr\u00e9e au moment du d\u00e9c\u00e8s pour r\u00e9tablir l'\u00e9galit\u00e9 entre h\u00e9ritiers. La donation-partage permet d'\u00e9viter ce m\u00e9canisme en figeant d\u00e9finitivement les valeurs.<\/p>\n <\/div>\n\n \n <div class=\"recap\">\n <h3>\u2728 \u00c0 retenir<\/h3>\n <div class=\"recap-pills\">\n <div class=\"recap-pill\"><span class=\"rp-icon\">\ud83d\udcb0<\/span> 100 000 \u20ac d'abattement par parent et par enfant<\/div>\n <div class=\"recap-pill\"><span class=\"rp-icon\">\ud83d\udd04<\/span> Renouvelable tous les 15 ans<\/div>\n <div class=\"recap-pill\"><span class=\"rp-icon\">\ud83d\udcb8<\/span> +31 865 \u20ac en don familial<\/div>\n <div class=\"recap-pill\"><span class=\"rp-icon\">\ud83d\udd11<\/span> D\u00e9membrement possible<\/div>\n <div class=\"recap-pill\"><span class=\"rp-icon\">\u2696\ufe0f<\/span> Respect de la r\u00e9serve<\/div>\n <div class=\"recap-pill\"><span class=\"rp-icon\">\ud83c\udfdb\ufe0f<\/span> Acte notari\u00e9 recommand\u00e9<\/div>\n <\/div>\n <\/div>\n\n<\/div>\n\n\n<div class=\"footer\">\n Infographie \u00e0 caract\u00e8re informatif \u2014 Votre notaire reste votre interlocuteur privil\u00e9gi\u00e9 pour organiser votre transmission\n<\/div>\n\n<\/body>\n<\/html>\n\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>La Donation aux Enfants – Infographie Legal Design Legal Design La Donation aux Enfants :Transmettre de son vivant Anticiper la succession, soutenir ses enfants et optimiser la fiscalit\u00e9 gr\u00e2ce \u00e0 une transmission ma\u00eetris\u00e9e La donation aux enfants est un acte par lequel un parent transmet, de son vivant et de fa\u00e7on irr\u00e9vocable, tout ou partie […]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[1],"tags":[],"class_list":["post-930","post","type-post","status-publish","format-standard","hentry","category-uncategorized"],"_links":{"self":[{"href":"https:\/\/laila-gssime.notaires.fr\/index.php?rest_route=\/wp\/v2\/posts\/930","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=930"}],"version-history":[{"count":4,"href":"https:\/\/laila-gssime.notaires.fr\/index.php?rest_route=\/wp\/v2\/posts\/930\/revisions"}],"predecessor-version":[{"id":934,"href":"https:\/\/laila-gssime.notaires.fr\/index.php?rest_route=\/wp\/v2\/posts\/930\/revisions\/934"}],"wp:attachment":[{"href":"https:\/\/laila-gssime.notaires.fr\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=930"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/laila-gssime.notaires.fr\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=930"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/laila-gssime.notaires.fr\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=930"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}

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\n\t\t\t\t\t\n\n\n\n\nLa Donation aux Enfants - 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: #fff7ed;\n color: #2d1d0e;\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, #c2410c 0%, #ea580c 50%, #fb923c 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: 34px;\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(255,255,255,0.88);\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 #ea580c;\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(194,65,12,0.10);\n font-size: 17px;\n }\n .definition strong { color: #c2410c; 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, #c2410c, #ea580c);\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 { font-size: 24px; font-weight: 700; color: #c2410c; }\n\n \/* \u2500\u2500\u2500\u2500\u2500 HIGHLIGHT NUMBER \u2500\u2500\u2500\u2500\u2500 *\/\n .highlight-number {\n background: linear-gradient(135deg, #ea580c, #fb923c);\n border-radius: 24px;\n padding: 36px 24px;\n margin: 24px 0;\n text-align: center;\n color: #fff;\n box-shadow: 0 8px 28px rgba(194,65,12,0.25);\n }\n .highlight-number .hn-amount {\n font-size: 60px;\n font-weight: 900;\n line-height: 1;\n margin-bottom: 8px;\n letter-spacing: -2px;\n }\n .highlight-number .hn-label {\n font-size: 15px;\n font-weight: 600;\n opacity: 0.95;\n margin-bottom: 4px;\n }\n .highlight-number .hn-sub {\n font-size: 12px;\n opacity: 0.85;\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 #fed7aa;\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; 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}\n .cond-cell:nth-child(4) { background: linear-gradient(180deg, #fb923c, #f97316); }\n .cond-cell .cc-icon { font-size: 32px; margin-bottom: 8px; }\n .cond-cell h4 { font-size: 12px; font-weight: 700; text-transform: uppercase; letter-spacing: 0.5px; margin-bottom: 4px; }\n .cond-cell p { font-size: 11px; opacity: 0.95; line-height: 1.4; }\n\n \/* \u2500\u2500\u2500\u2500\u2500 PROCEDURE STEPS \u2500\u2500\u2500\u2500\u2500 *\/\n .steps-timeline {\n position: relative;\n margin: 24px 0;\n padding-left: 40px;\n }\n .steps-timeline::before {\n content: '';\n position: absolute;\n left: 18px;\n top: 0;\n bottom: 0;\n width: 4px;\n background: linear-gradient(180deg, #fb923c, #ea580c, #9a3412);\n border-radius: 2px;\n }\n .step-item {\n position: relative;\n margin-bottom: 20px;\n background: #fff;\n border-radius: 16px;\n padding: 20px 24px;\n box-shadow: 0 2px 12px rgba(194,65,12,0.07);\n }\n .step-item::before {\n content: attr(data-step);\n position: absolute;\n left: -32px;\n top: 18px;\n width: 28px;\n height: 28px;\n border-radius: 50%;\n background: linear-gradient(135deg, #c2410c, #ea580c);\n color: #fff;\n font-weight: 800;\n font-size: 13px;\n display: flex;\n align-items: center;\n justify-content: center;\n box-shadow: 0 2px 8px rgba(194,65,12,0.3);\n }\n .step-item h4 {\n font-size: 14px;\n font-weight: 700;\n color: #c2410c;\n margin-bottom: 4px;\n display: flex;\n align-items: center;\n gap: 8px;\n }\n .step-item p { font-size: 12px; color: #9a3412; }\n\n \/* \u2500\u2500\u2500\u2500\u2500 TYPES CARDS \u2500\u2500\u2500\u2500\u2500 *\/\n .types-grid {\n display: grid;\n grid-template-columns: 1fr 1fr 1fr;\n gap: 16px;\n margin: 24px 0;\n }\n .type-card {\n background: #fff;\n border-radius: 20px;\n padding: 24px 18px;\n box-shadow: 0 2px 16px rgba(194,65,12,0.07);\n position: relative;\n overflow: hidden;\n text-align: center;\n }\n .type-card::before {\n content: '';\n position: absolute;\n top: 0; left: 0; right: 0;\n height: 5px;\n }\n .type-card.tc-amber::before { background: linear-gradient(90deg, #f59e0b, #fbbf24); }\n .type-card.tc-orange::before { background: linear-gradient(90deg, #ea580c, #fb923c); }\n .type-card.tc-rose::before { background: linear-gradient(90deg, #e11d48, #fb7185); }\n .type-card .tc-icon { font-size: 36px; margin-bottom: 10px; }\n .type-card h3 { font-size: 14px; font-weight: 700; margin-bottom: 10px; }\n .tc-amber h3 { color: #d97706; }\n .tc-orange h3 { color: #c2410c; }\n .tc-rose h3 { color: #be123c; }\n .type-card p { font-size: 11px; color: #7c2d12; line-height: 1.5; }\n .type-card .tc-tag {\n display: inline-block;\n font-size: 10px;\n font-weight: 700;\n padding: 3px 10px;\n border-radius: 8px;\n margin-top: 10px;\n }\n .tc-amber .tc-tag { background: #fef3c7; color: #b45309; }\n .tc-orange .tc-tag { background: #ffedd5; color: #c2410c; }\n .tc-rose .tc-tag { background: #ffe4e6; color: #be123c; }\n\n \/* \u2500\u2500\u2500\u2500\u2500 FISCAL SECTION \u2500\u2500\u2500\u2500\u2500 *\/\n .fiscal-grid {\n display: grid;\n grid-template-columns: 1fr 1fr;\n gap: 20px;\n margin: 24px 0;\n }\n .fiscal-card {\n background: #fff;\n border-radius: 20px;\n padding: 24px 20px;\n box-shadow: 0 2px 16px rgba(194,65,12,0.07);\n text-align: center;\n }\n .fiscal-card .fc-icon { font-size: 32px; margin-bottom: 10px; }\n .fiscal-card h4 { font-size: 13px; font-weight: 700; color: #c2410c; margin-bottom: 6px; }\n .fiscal-card .fc-amount {\n font-size: 28px;\n font-weight: 900;\n color: #ea580c;\n margin-bottom: 4px;\n }\n .fiscal-card .fc-sub { font-size: 11px; color: #9a3412; }\n\n \/* \u2500\u2500\u2500\u2500\u2500 BAREME TABLE \u2500\u2500\u2500\u2500\u2500 *\/\n .bareme-table {\n margin: 24px 0;\n border-radius: 20px;\n overflow: hidden;\n box-shadow: 0 2px 16px rgba(194,65,12,0.07);\n }\n .bar-header {\n display: grid;\n grid-template-columns: 1fr 1fr;\n background: linear-gradient(135deg, #c2410c, #ea580c);\n color: #fff;\n }\n .bar-header div {\n padding: 14px 18px;\n font-size: 12px;\n font-weight: 700;\n text-transform: uppercase;\n letter-spacing: 0.5px;\n }\n .bar-row {\n display: grid;\n grid-template-columns: 1fr 1fr;\n background: #fff;\n border-bottom: 1px solid #ffedd5;\n }\n .bar-row:nth-child(even) { background: #fff7ed; }\n .bar-row div {\n padding: 10px 18px;\n font-size: 13px;\n }\n .bar-row div:first-child { color: #7c2d12; font-weight: 500; }\n .bar-row div:last-child { font-weight: 700; color: #c2410c; text-align: right; }\n\n \/* \u2500\u2500\u2500\u2500\u2500 AVANTAGES \u2500\u2500\u2500\u2500\u2500 *\/\n .avantages-grid {\n display: grid;\n grid-template-columns: 1fr 1fr 1fr;\n gap: 16px;\n margin: 24px 0;\n }\n .av-card {\n background: #fff;\n border-radius: 16px;\n padding: 22px 16px;\n text-align: center;\n box-shadow: 0 2px 16px rgba(194,65,12,0.07);\n border-top: 4px solid #10b981;\n }\n .av-card .av-icon { font-size: 30px; margin-bottom: 8px; }\n .av-card h4 { font-size: 12px; font-weight: 700; color: #059669; margin-bottom: 6px; }\n .av-card p { font-size: 11px; color: #065f46; line-height: 1.4; }\n\n \/* \u2500\u2500\u2500\u2500\u2500 SCHEMA VISUEL \u2500\u2500\u2500\u2500\u2500 *\/\n .schema-box {\n background: #fff;\n border-radius: 20px;\n padding: 28px 24px;\n box-shadow: 0 2px 16px rgba(194,65,12,0.07);\n margin: 24px 0;\n }\n .schema-title {\n text-align: center;\n font-size: 14px;\n font-weight: 700;\n color: #c2410c;\n margin-bottom: 20px;\n }\n .schema-donor {\n background: linear-gradient(135deg, #c2410c, #ea580c);\n color: #fff;\n border-radius: 14px;\n padding: 16px;\n text-align: center;\n font-weight: 700;\n font-size: 15px;\n margin: 0 auto 8px;\n max-width: 260px;\n }\n .schema-donor .sd-icon { font-size: 28px; display: block; margin-bottom: 4px; }\n .schema-arrows {\n display: flex;\n justify-content: center;\n gap: 60px;\n position: relative;\n height: 50px;\n }\n .schema-arrows::before {\n content: '';\n position: absolute;\n top: 0;\n left: 50%;\n width: 3px;\n height: 15px;\n background: #fb923c;\n transform: translateX(-50%);\n }\n .schema-arrows::after {\n content: '';\n position: absolute;\n top: 15px;\n left: calc(50% - 100px);\n width: 200px;\n height: 3px;\n background: #fb923c;\n }\n .arrow-down {\n position: relative;\n width: 3px;\n height: 50px;\n background: #fb923c;\n }\n .arrow-down::after {\n content: '\u25bc';\n position: absolute;\n bottom: -4px;\n left: 50%;\n transform: translateX(-50%);\n color: #ea580c;\n font-size: 10px;\n }\n .schema-children {\n display: flex;\n justify-content: center;\n gap: 16px;\n flex-wrap: wrap;\n }\n .schema-child {\n border-radius: 12px;\n padding: 14px 18px;\n text-align: center;\n min-width: 120px;\n }\n .schema-child .sc-icon { font-size: 24px; display: block; margin-bottom: 4px; }\n .schema-child .sc-name { font-size: 12px; font-weight: 700; margin-bottom: 2px; }\n .schema-child .sc-amount { font-size: 11px; font-weight: 600; }\n .sc-1 { background: #fef3c7; color: #92400e; }\n .sc-2 { background: #ffedd5; color: #9a3412; }\n .sc-3 { background: #fed7aa; color: #7c2d12; }\n\n \/* \u2500\u2500\u2500\u2500\u2500 DEMEMBREMENT BOX \u2500\u2500\u2500\u2500\u2500 *\/\n .demembrement-box {\n background: #fff;\n border-radius: 20px;\n padding: 28px 24px;\n box-shadow: 0 2px 16px rgba(194,65,12,0.07);\n margin: 24px 0;\n }\n .dem-title {\n text-align: center;\n font-size: 14px;\n font-weight: 700;\n color: #c2410c;\n margin-bottom: 16px;\n }\n .dem-split {\n display: grid;\n grid-template-columns: 1fr 1fr;\n gap: 12px;\n margin-bottom: 12px;\n }\n .dem-half {\n border-radius: 14px;\n padding: 20px 16px;\n text-align: center;\n }\n .dem-half.dh-usufruit { background: linear-gradient(135deg, #ffedd5, #fed7aa); }\n .dem-half.dh-nue { background: linear-gradient(135deg, #fef3c7, #fde68a); }\n .dem-half .dh-icon { font-size: 28px; display: block; margin-bottom: 6px; }\n .dem-half h5 { font-size: 13px; font-weight: 700; margin-bottom: 4px; }\n .dh-usufruit h5 { color: #c2410c; }\n .dh-nue h5 { color: #b45309; }\n .dem-half p { font-size: 11px; line-height: 1.4; }\n .dh-usufruit p { color: #9a3412; }\n .dh-nue p { color: #92400e; }\n .dem-note {\n text-align: center;\n font-size: 12px;\n color: #c2410c;\n font-weight: 600;\n padding: 10px 16px;\n background: #fff7ed;\n border-radius: 10px;\n }\n\n \/* \u2500\u2500\u2500\u2500\u2500 WARNING BOX \u2500\u2500\u2500\u2500\u2500 *\/\n .warning-box {\n background: linear-gradient(135deg, #fef2f2, #fee2e2);\n border: 2px solid #fca5a5;\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 .warning-box .wb-icon { font-size: 24px; flex-shrink: 0; }\n .warning-box p { font-size: 13px; color: #991b1b; font-weight: 500; line-height: 1.5; }\n .warning-box strong { color: #7f1d1d; }\n\n \/* \u2500\u2500\u2500\u2500\u2500 INFO BOX \u2500\u2500\u2500\u2500\u2500 *\/\n .info-box {\n background: linear-gradient(135deg, #eff6ff, #dbeafe);\n border: 2px solid #93c5fd;\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 .info-box .ib-icon { font-size: 24px; flex-shrink: 0; }\n .info-box p { font-size: 13px; color: #1e40af; font-weight: 500; line-height: 1.5; }\n .info-box strong { color: #1e3a8a; }\n\n \/* \u2500\u2500\u2500\u2500\u2500 RECAP \u2500\u2500\u2500\u2500\u2500 *\/\n .recap {\n background: linear-gradient(135deg, #fff7ed, #ffedd5);\n border: 2px solid #fdba74;\n border-radius: 20px;\n padding: 28px 24px;\n margin: 40px 0 0;\n }\n .recap h3 {\n font-size: 20px;\n font-weight: 800;\n color: #c2410c;\n margin-bottom: 16px;\n text-align: center;\n }\n .recap-pills {\n display: flex;\n flex-wrap: wrap;\n gap: 10px;\n justify-content: center;\n }\n .recap-pill {\n display: flex;\n align-items: center;\n gap: 8px;\n background: #fff;\n border-radius: 12px;\n padding: 10px 16px;\n font-size: 12px;\n font-weight: 600;\n color: #7c2d12;\n box-shadow: 0 2px 8px rgba(194,65,12,0.08);\n }\n .recap-pill .rp-icon { font-size: 18px; }\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: 11px;\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 20px 40px; }\n .hero h1 { font-size: 26px; }\n .definition { margin: -24px 8px 32px; padding: 20px; font-size: 15px; }\n .content { padding: 0 12px 40px; }\n .conditions-strip { grid-template-columns: 1fr 1fr; }\n .types-grid { grid-template-columns: 1fr; }\n .fiscal-grid { grid-template-columns: 1fr; }\n .avantages-grid { grid-template-columns: 1fr; }\n .versus-container { grid-template-columns: 1fr; }\n .vs-divider { writing-mode: horizontal-tb; padding: 10px; letter-spacing: 6px; }\n .schema-arrows { gap: 30px; }\n .schema-arrows::after { left: calc(50% - 60px); width: 120px; }\n .dem-split { grid-template-columns: 1fr; }\n .highlight-number .hn-amount { font-size: 46px; }\n }\n<\/style>\n<\/head>\n<body>\n\n\n<header class=\"hero\">\n <div class=\"badge\">\n <svg viewBox=\"0 0 24 24\" fill=\"none\" stroke=\"#fff\" stroke-width=\"2\" stroke-linecap=\"round\" stroke-linejoin=\"round\"><path d=\"M12 20h9\"\/><path d=\"M16.5 3.5a2.121 2.121 0 1 1 3 3L7 19l-4 1 1-4 12.5-12.5z\"\/><\/svg>\n <span>Legal Design<\/span>\n <\/div>\n <h1>La Donation aux Enfants :<br>Transmettre de son vivant<\/h1>\n <p>Anticiper la succession, soutenir ses enfants et optimiser la fiscalit\u00e9 gr\u00e2ce \u00e0 une transmission ma\u00eetris\u00e9e<\/p>\n<\/header>\n\n\n<div class=\"definition\">\n La <strong>donation aux enfants<\/strong> est un acte par lequel un parent transmet, de son vivant et de fa\u00e7on irr\u00e9vocable, tout ou partie de son patrimoine \u00e0 ses enfants. Elle permet d'<strong>anticiper la succession<\/strong>, de soutenir ses enfants au bon moment et de b\u00e9n\u00e9ficier d'abattements fiscaux particuli\u00e8rement avantageux.\n<\/div>\n\n<div class=\"content\">\n\n \n <div class=\"highlight-number\">\n <div class=\"hn-amount\">100 000 \u20ac<\/div>\n <div class=\"hn-label\">d'abattement par parent et par enfant<\/div>\n <div class=\"hn-sub\">Renouvelable tous les 15 ans \u2022 Cumulable entre les deux parents<\/div>\n <\/div>\n\n \n <div class=\"section-title\">\n <div class=\"icon-circle\">\n <svg viewBox=\"0 0 24 24\" fill=\"none\" stroke=\"#fff\" stroke-width=\"2\" stroke-linecap=\"round\" stroke-linejoin=\"round\"><path d=\"M17 21v-2a4 4 0 0 0-4-4H5a4 4 0 0 0-4 4v2\"\/><circle cx=\"9\" cy=\"7\" r=\"4\"\/><path d=\"M23 21v-2a4 4 0 0 0-3-3.87\"\/><path d=\"M16 3.13a4 4 0 0 1 0 7.75\"\/><\/svg>\n <\/div>\n <h2>Comment \u00e7a marche ?<\/h2>\n <\/div>\n\n <div class=\"schema-box\">\n <div class=\"schema-title\">Chaque parent peut donner jusqu'\u00e0 100 000 \u20ac \u00e0 chaque enfant en franchise de droits<\/div>\n <div class=\"schema-donor\">\n <span class=\"sd-icon\">\ud83d\udc68\u200d\ud83d\udc69\u200d\ud83d\udc67\u200d\ud83d\udc66<\/span>\n Parent donateur\n <\/div>\n <div class=\"schema-arrows\">\n <div class=\"arrow-down\" style=\"position:absolute; left:calc(50% - 100px); top:15px;\"><\/div>\n <div class=\"arrow-down\" style=\"position:absolute; left:50%; top:15px; transform:translateX(-50%);\"><\/div>\n <div class=\"arrow-down\" style=\"position:absolute; left:calc(50% + 100px); top:15px;\"><\/div>\n <\/div>\n <div class=\"schema-children\">\n <div class=\"schema-child sc-1\">\n <span class=\"sc-icon\">\ud83d\udc67<\/span>\n <div class=\"sc-name\">Enfant 1<\/div>\n <div class=\"sc-amount\">\ud83d\udcb0 100 000 \u20ac<\/div>\n <\/div>\n <div class=\"schema-child sc-2\">\n <span class=\"sc-icon\">\ud83d\udc66<\/span>\n <div class=\"sc-name\">Enfant 2<\/div>\n <div class=\"sc-amount\">\ud83d\udcb0 100 000 \u20ac<\/div>\n <\/div>\n <div class=\"schema-child sc-3\">\n <span class=\"sc-icon\">\ud83d\udc69<\/span>\n <div class=\"sc-name\">Enfant 3<\/div>\n <div class=\"sc-amount\">\ud83d\udcb0 100 000 \u20ac<\/div>\n <\/div>\n <\/div>\n <\/div>\n\n <div class=\"key-point\">\n <div class=\"kp-icon\">\ud83d\udca1<\/div>\n <p>Un couple avec 3 enfants peut transmettre jusqu'\u00e0 <strong>600 000 \u20ac<\/strong> en totale exon\u00e9ration de droits (2 parents \u00d7 3 enfants \u00d7 100 000 \u20ac), puis \u00e0 nouveau tous les 15 ans.<\/p>\n <\/div>\n\n \n <div class=\"section-title\">\n <div class=\"icon-circle\">\n <svg viewBox=\"0 0 24 24\" fill=\"none\" stroke=\"#fff\" stroke-width=\"2\" stroke-linecap=\"round\" stroke-linejoin=\"round\"><path d=\"M20.59 13.41l-7.17 7.17a2 2 0 0 1-2.83 0L2 12V2h10l8.59 8.59a2 2 0 0 1 0 2.82z\"\/><line x1=\"7\" y1=\"7\" x2=\"7.01\" y2=\"7\"\/><\/svg>\n <\/div>\n <h2>Les 3 formes de donation<\/h2>\n <\/div>\n\n <div class=\"types-grid\">\n <div class=\"type-card tc-amber\">\n <div class=\"tc-icon\">\ud83c\udf81<\/div>\n <h3>Don manuel<\/h3>\n <p>Remise directe d'argent, bijoux, voiture, meubles... de la main \u00e0 la main ou par virement.<\/p>\n <span class=\"tc-tag\">SIMPLE & RAPIDE<\/span>\n <\/div>\n <div class=\"type-card tc-orange\">\n <div class=\"tc-icon\">\ud83d\udcdc<\/div>\n <h3>Donation simple<\/h3>\n <p>Acte notari\u00e9 transmettant un bien pr\u00e9cis (immeuble, parts sociales, somme d'argent...) \u00e0 un enfant.<\/p>\n <span class=\"tc-tag\">S\u00c9CURIS\u00c9E<\/span>\n <\/div>\n <div class=\"type-card tc-rose\">\n <div class=\"tc-icon\">\u2696\ufe0f<\/div>\n <h3>Donation-partage<\/h3>\n <p>R\u00e9partit et fige la valeur des biens entre tous les enfants, \u00e9vitant les conflits futurs.<\/p>\n <span class=\"tc-tag\">ANTI-CONFLIT<\/span>\n <\/div>\n <\/div>\n\n <div class=\"info-box\">\n <div class=\"ib-icon\">\u2139\ufe0f<\/div>\n <p>Le <strong>don manuel<\/strong> doit \u00eatre d\u00e9clar\u00e9 via le formulaire n\u00b02735 pour b\u00e9n\u00e9ficier de l'abattement. \u00c0 d\u00e9faut, l'administration fiscale peut le requalifier et r\u00e9clamer des droits lors de la succession.<\/p>\n <\/div>\n\n \n <div class=\"section-title\">\n <div class=\"icon-circle\">\n <svg viewBox=\"0 0 24 24\" fill=\"none\" stroke=\"#fff\" stroke-width=\"2\" stroke-linecap=\"round\" stroke-linejoin=\"round\"><rect x=\"3\" y=\"3\" width=\"18\" height=\"18\" rx=\"2\" ry=\"2\"\/><line x1=\"12\" y1=\"3\" x2=\"12\" y2=\"21\"\/><\/svg>\n <\/div>\n <h2>Donner en d\u00e9membrement<\/h2>\n <\/div>\n\n <div class=\"demembrement-box\">\n <div class=\"dem-title\">Une technique redoutable pour optimiser la transmission<\/div>\n <div class=\"dem-split\">\n <div class=\"dem-half dh-usufruit\">\n <span class=\"dh-icon\">\ud83d\udd11<\/span>\n <h5>Usufruit (conserv\u00e9)<\/h5>\n <p>Le parent garde l'usage du bien et en per\u00e7oit les revenus (loyers, dividendes).<\/p>\n <\/div>\n <div class=\"dem-half dh-nue\">\n <span class=\"dh-icon\">\ud83c\udfe0<\/span>\n <h5>Nue-propri\u00e9t\u00e9 (donn\u00e9e)<\/h5>\n <p>L'enfant devient propri\u00e9taire \u00e0 terme, mais sans jouissance imm\u00e9diate.<\/p>\n <\/div>\n <\/div>\n <div class=\"dem-note\">\n \ud83d\udcb0 Les droits sont calcul\u00e9s uniquement sur la valeur de la nue-propri\u00e9t\u00e9 (ex : 60 % \u00e0 65 ans). Au d\u00e9c\u00e8s, l'enfant r\u00e9cup\u00e8re la pleine propri\u00e9t\u00e9 <strong>sans droits suppl\u00e9mentaires<\/strong>.\n <\/div>\n <\/div>\n\n \n <div class=\"section-title\">\n <div class=\"icon-circle\">\n <svg viewBox=\"0 0 24 24\" fill=\"none\" stroke=\"#fff\" stroke-width=\"2\" stroke-linecap=\"round\" stroke-linejoin=\"round\"><path d=\"M22 11.08V12a10 10 0 1 1-5.93-9.14\"\/><polyline points=\"22 4 12 14.01 9 11.01\"\/><\/svg>\n <\/div>\n <h2>Les conditions \u00e0 respecter<\/h2>\n <\/div>\n\n <div class=\"conditions-strip\">\n <div class=\"cond-cell\">\n <div class=\"cc-icon\">\ud83e\udde0<\/div>\n <h4>Capacit\u00e9 juridique<\/h4>\n <p>Le donateur doit \u00eatre sain d'esprit<\/p>\n <\/div>\n <div class=\"cond-cell\">\n <div class=\"cc-icon\">\u270b<\/div>\n <h4>Consentement libre<\/h4>\n <p>Sans contrainte ni dol<\/p>\n <\/div>\n <div class=\"cond-cell\">\n <div class=\"cc-icon\">\u2696\ufe0f<\/div>\n <h4>R\u00e9serve h\u00e9r\u00e9ditaire<\/h4>\n <p>Respect de la part minimale des enfants<\/p>\n <\/div>\n <div class=\"cond-cell\">\n <div class=\"cc-icon\">\u267e\ufe0f<\/div>\n <h4>Irr\u00e9vocabilit\u00e9<\/h4>\n <p>Donner, c'est donner<\/p>\n <\/div>\n <\/div>\n\n \n <div class=\"section-title\">\n <div class=\"icon-circle\">\n <svg viewBox=\"0 0 24 24\" fill=\"none\" stroke=\"#fff\" stroke-width=\"2\" stroke-linecap=\"round\" stroke-linejoin=\"round\"><line x1=\"12\" y1=\"1\" x2=\"12\" y2=\"23\"\/><path d=\"M17 5H9.5a3.5 3.5 0 0 0 0 7h5a3.5 3.5 0 0 1 0 7H6\"\/><\/svg>\n <\/div>\n <h2>Les abattements cumulables<\/h2>\n <\/div>\n\n <div class=\"fiscal-grid\">\n <div class=\"fiscal-card\">\n <div class=\"fc-icon\">\ud83d\udcbc<\/div>\n <h4>Abattement classique<\/h4>\n <div class=\"fc-amount\">100 000 \u20ac<\/div>\n <div class=\"fc-sub\">Par parent & par enfant, tous les 15 ans<\/div>\n <\/div>\n <div class=\"fiscal-card\">\n <div class=\"fc-icon\">\ud83d\udcb0<\/div>\n <h4>Don familial de somme d'argent<\/h4>\n <div class=\"fc-amount\">31 865 \u20ac<\/div>\n <div class=\"fc-sub\">En plus, si donateur < 80 ans et enfant majeur<\/div>\n <\/div>\n <\/div>\n\n <div class=\"key-point\">\n <div class=\"kp-icon\">\ud83c\udfaf<\/div>\n <p>Cumul\u00e9s, les deux abattements permettent \u00e0 chaque parent de transmettre jusqu'\u00e0 <strong>131 865 \u20ac<\/strong> par enfant en franchise totale de droits, renouvelables tous les 15 ans.<\/p>\n <\/div>\n\n \n <div class=\"section-title\">\n <div class=\"icon-circle\">\n <svg viewBox=\"0 0 24 24\" fill=\"none\" stroke=\"#fff\" stroke-width=\"2\" stroke-linecap=\"round\" stroke-linejoin=\"round\"><line x1=\"18\" y1=\"20\" x2=\"18\" y2=\"10\"\/><line x1=\"12\" y1=\"20\" x2=\"12\" y2=\"4\"\/><line x1=\"6\" y1=\"20\" x2=\"6\" y2=\"14\"\/><\/svg>\n <\/div>\n <h2>Bar\u00e8me des droits (au-del\u00e0 de l'abattement)<\/h2>\n <\/div>\n\n <div class=\"bareme-table\">\n <div class=\"bar-header\">\n <div>Part taxable apr\u00e8s abattement<\/div>\n <div>Taux applicable<\/div>\n <\/div>\n <div class=\"bar-row\"><div>Jusqu'\u00e0 8 072 \u20ac<\/div><div>5 %<\/div><\/div>\n <div class=\"bar-row\"><div>De 8 072 \u20ac \u00e0 12 109 \u20ac<\/div><div>10 %<\/div><\/div>\n <div class=\"bar-row\"><div>De 12 109 \u20ac \u00e0 15 932 \u20ac<\/div><div>15 %<\/div><\/div>\n <div class=\"bar-row\"><div>De 15 932 \u20ac \u00e0 552 324 \u20ac<\/div><div>20 %<\/div><\/div>\n <div class=\"bar-row\"><div>De 552 324 \u20ac \u00e0 902 838 \u20ac<\/div><div>30 %<\/div><\/div>\n <div class=\"bar-row\"><div>De 902 838 \u20ac \u00e0 1 805 677 \u20ac<\/div><div>40 %<\/div><\/div>\n <div class=\"bar-row\"><div>Au-del\u00e0 de 1 805 677 \u20ac<\/div><div>45 %<\/div><\/div>\n <\/div>\n\n \n <div class=\"section-title\">\n <div class=\"icon-circle\">\n <svg viewBox=\"0 0 24 24\" fill=\"none\" stroke=\"#fff\" stroke-width=\"2\" stroke-linecap=\"round\" stroke-linejoin=\"round\"><polyline points=\"9 11 12 14 22 4\"\/><path d=\"M21 12v7a2 2 0 0 1-2 2H5a2 2 0 0 1-2-2V5a2 2 0 0 1 2-2h11\"\/><\/svg>\n <\/div>\n <h2>Les \u00e9tapes d'une donation<\/h2>\n <\/div>\n\n <div class=\"steps-timeline\">\n <div class=\"step-item\" data-step=\"1\">\n <h4>\ud83d\udd0d Faire le bilan patrimonial<\/h4>\n <p>Identifier les biens transmissibles, \u00e9valuer leur valeur et anticiper l'impact sur votre train de vie.<\/p>\n <\/div>\n <div class=\"step-item\" data-step=\"2\">\n <h4>\ud83c\udfaf Choisir la forme adapt\u00e9e<\/h4>\n <p>Don manuel, donation simple, donation-partage ou d\u00e9membrement : chaque situation appelle une solution sur-mesure.<\/p>\n <\/div>\n <div class=\"step-item\" data-step=\"3\">\n <h4>\u2696\ufe0f Rencontrer votre notaire<\/h4>\n <p>Conseil personnalis\u00e9, r\u00e9daction de l'acte authentique et prise en compte de la r\u00e9serve h\u00e9r\u00e9ditaire.<\/p>\n <\/div>\n <div class=\"step-item\" data-step=\"4\">\n <h4>\u270d\ufe0f Signer l'acte de donation<\/h4>\n <p>En pr\u00e9sence du donateur et du\/des b\u00e9n\u00e9ficiaires, devant le notaire qui garantit la validit\u00e9 de l'op\u00e9ration.<\/p>\n <\/div>\n <div class=\"step-item\" data-step=\"5\">\n <h4>\ud83d\udcca D\u00e9clarer \u00e0 l'administration fiscale<\/h4>\n <p>Le notaire se charge de l'enregistrement et de la d\u00e9claration des droits \u00e9ventuels dus dans le mois.<\/p>\n <\/div>\n <\/div>\n\n \n <div class=\"section-title\">\n <div class=\"icon-circle\">\n <svg viewBox=\"0 0 24 24\" fill=\"none\" stroke=\"#fff\" stroke-width=\"2\" stroke-linecap=\"round\" stroke-linejoin=\"round\"><path d=\"M8 3H5a2 2 0 0 0-2 2v14a2 2 0 0 0 2 2h14a2 2 0 0 0 2-2v-3\"\/><polyline points=\"17 3 21 3 21 7\"\/><line x1=\"21\" y1=\"3\" x2=\"9\" y2=\"15\"\/><\/svg>\n <\/div>\n <h2>Donation ou succession : pourquoi anticiper ?<\/h2>\n <\/div>\n\n <div class=\"versus-container\">\n <div class=\"versus-col vs-left\">\n <h4>\ud83c\udf81 Donation (de son vivant)<\/h4>\n <ul>\n <li><span class=\"li-icon\">\u2713<\/span> Abattement renouvelable tous les 15 ans<\/li>\n <li><span class=\"li-icon\">\u2713<\/span> Choix pr\u00e9cis des b\u00e9n\u00e9ficiaires et des biens<\/li>\n <li><span class=\"li-icon\">\u2713<\/span> Permet d'aider ses enfants au bon moment<\/li>\n <li><span class=\"li-icon\">\u2713<\/span> Optimisation fiscale (d\u00e9membrement...)<\/li>\n <li><span class=\"li-icon\">\u2713<\/span> Pr\u00e9vention des conflits successoraux<\/li>\n <li><span class=\"li-icon\">\u2713<\/span> Transmission progressive et organis\u00e9e<\/li>\n <\/ul>\n <\/div>\n <div class=\"vs-divider\">VS<\/div>\n <div class=\"versus-col vs-right\">\n <h4>\u26b0\ufe0f Succession (au d\u00e9c\u00e8s)<\/h4>\n <ul>\n <li><span class=\"li-icon\">\u2713<\/span> Un seul abattement de 100 000 \u20ac global<\/li>\n <li><span class=\"li-icon\">\u2713<\/span> R\u00e9partition selon la loi ou le testament<\/li>\n <li><span class=\"li-icon\">\u2713<\/span> Les enfants h\u00e9ritent au d\u00e9c\u00e8s uniquement<\/li>\n <li><span class=\"li-icon\">\u2713<\/span> Taxation potentiellement plus lourde<\/li>\n <li><span class=\"li-icon\">\u2713<\/span> Risque d'indivision entre h\u00e9ritiers<\/li>\n <li><span class=\"li-icon\">\u2713<\/span> Processus subi plut\u00f4t que choisi<\/li>\n <\/ul>\n <\/div>\n <\/div>\n\n \n <div class=\"section-title\">\n <div class=\"icon-circle\">\n <svg viewBox=\"0 0 24 24\" fill=\"none\" stroke=\"#fff\" stroke-width=\"2\" stroke-linecap=\"round\" stroke-linejoin=\"round\"><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\"\/><\/svg>\n <\/div>\n <h2>Les 6 avantages cl\u00e9s<\/h2>\n <\/div>\n\n <div class=\"avantages-grid\">\n <div class=\"av-card\">\n <div class=\"av-icon\">\ud83d\udcc6<\/div>\n <h4>Anticiper<\/h4>\n <p>Pr\u00e9parer la transmission sans attendre son d\u00e9c\u00e8s<\/p>\n <\/div>\n <div class=\"av-card\">\n <div class=\"av-icon\">\ud83d\udcb6<\/div>\n <h4>Optimiser<\/h4>\n <p>Profiter des abattements l\u00e9gaux renouvelables<\/p>\n <\/div>\n <div class=\"av-card\">\n <div class=\"av-icon\">\ud83e\udec2<\/div>\n <h4>Aider ses enfants<\/h4>\n <p>Soutenir un achat, des \u00e9tudes ou un projet de vie<\/p>\n <\/div>\n <div class=\"av-card\">\n <div class=\"av-icon\">\u2696\ufe0f<\/div>\n <h4>\u00c9quilibrer<\/h4>\n <p>Assurer un traitement \u00e9quitable entre les enfants<\/p>\n <\/div>\n <div class=\"av-card\">\n <div class=\"av-icon\">\ud83d\udee1\ufe0f<\/div>\n <h4>S\u00e9curiser<\/h4>\n <p>Acte notari\u00e9 \u00e0 la valeur juridique incontestable<\/p>\n <\/div>\n <div class=\"av-card\">\n <div class=\"av-icon\">\ud83d\udd4a\ufe0f<\/div>\n <h4>Pr\u00e9venir<\/h4>\n <p>\u00c9viter les conflits familiaux au moment du d\u00e9c\u00e8s<\/p>\n <\/div>\n <\/div>\n\n \n <div class=\"warning-box\">\n <div class=\"wb-icon\">\u26a0\ufe0f<\/div>\n <p><strong>Attention au rapport successoral !<\/strong> Sauf mention expresse de dispense, une donation simple est <strong>rapportable<\/strong> \u00e0 la succession : sa valeur sera r\u00e9int\u00e9gr\u00e9e au moment du d\u00e9c\u00e8s pour r\u00e9tablir l'\u00e9galit\u00e9 entre h\u00e9ritiers. La donation-partage permet d'\u00e9viter ce m\u00e9canisme en figeant d\u00e9finitivement les valeurs.<\/p>\n <\/div>\n\n \n <div class=\"recap\">\n <h3>\u2728 \u00c0 retenir<\/h3>\n <div class=\"recap-pills\">\n <div class=\"recap-pill\"><span class=\"rp-icon\">\ud83d\udcb0<\/span> 100 000 \u20ac d'abattement par parent et par enfant<\/div>\n <div class=\"recap-pill\"><span class=\"rp-icon\">\ud83d\udd04<\/span> Renouvelable tous les 15 ans<\/div>\n <div class=\"recap-pill\"><span class=\"rp-icon\">\ud83d\udcb8<\/span> +31 865 \u20ac en don familial<\/div>\n <div class=\"recap-pill\"><span class=\"rp-icon\">\ud83d\udd11<\/span> D\u00e9membrement possible<\/div>\n <div class=\"recap-pill\"><span class=\"rp-icon\">\u2696\ufe0f<\/span> Respect de la r\u00e9serve<\/div>\n <div class=\"recap-pill\"><span class=\"rp-icon\">\ud83c\udfdb\ufe0f<\/span> Acte notari\u00e9 recommand\u00e9<\/div>\n <\/div>\n <\/div>\n\n<\/div>\n\n\n<div class=\"footer\">\n Infographie \u00e0 caract\u00e8re informatif \u2014 Votre notaire reste votre interlocuteur privil\u00e9gi\u00e9 pour organiser votre transmission\n<\/div>\n\n<\/body>\n<\/html>\n\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>La Donation aux Enfants – Infographie Legal Design Legal Design La Donation aux Enfants :Transmettre de son vivant Anticiper la succession, soutenir ses enfants et optimiser la fiscalit\u00e9 gr\u00e2ce \u00e0 une transmission ma\u00eetris\u00e9e La donation aux enfants est un acte par lequel un parent transmet, de son vivant et de fa\u00e7on irr\u00e9vocable, tout ou partie […]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[1],"tags":[],"class_list":["post-930","post","type-post","status-publish","format-standard","hentry","category-uncategorized"],"_links":{"self":[{"href":"https:\/\/laila-gssime.notaires.fr\/index.php?rest_route=\/wp\/v2\/posts\/930","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=930"}],"version-history":[{"count":4,"href":"https:\/\/laila-gssime.notaires.fr\/index.php?rest_route=\/wp\/v2\/posts\/930\/revisions"}],"predecessor-version":[{"id":934,"href":"https:\/\/laila-gssime.notaires.fr\/index.php?rest_route=\/wp\/v2\/posts\/930\/revisions\/934"}],"wp:attachment":[{"href":"https:\/\/laila-gssime.notaires.fr\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=930"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/laila-gssime.notaires.fr\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=930"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/laila-gssime.notaires.fr\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=930"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}