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Gestion de patrimoine et handicap

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  • Déborah Chatain

    ()
    (IAE Grenoble - Institut d'Administration des Entreprises - Grenoble - Université Pierre-Mendès-France - Grenoble II)

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    Abstract

    Compte tenu du statut particulier du contribuable en situation de handicap, ses revenus et capitaux se verront donc appliquer une fiscalité particulière, c'est pourquoi il est indispensable d'aiguiller ces clients vers les solutions les plus adaptées à leur situation. De plus, les individus atteints de handicap bénéficient d'un régime fiscal de faveur et peuvent profiter de mesures de protection particulières dans le cadre de la transmission du patrimoine entre les différents membres du groupe familial. Ainsi, certaines dispositions peuvent être mises en place afin d'assurer un avenir serein à un enfant handicapé et de l'entourer d'une protection maximale. Selon le handicap détecté, l'individu peut être reconnu capable ou incapable et un régime de protection pourra alors être instauré le cas échéant. La finalité de ce mémoire n'est en aucun cas de développer l'aspect juridique du handicap mais plutôt de trouver les stratégies patrimoniales pouvant être mises en place. En effet, que le client soit capable ou non importe peu, les solutions proposées seront similaires à l'exception près que le signataire sera différent en fonction du régime de protection auquel il est soumis (curateur, tuteur...).

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    Bibliographic Info

    Paper provided by HAL in its series Post-Print with number dumas-00933927.

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    Date of creation: 2013
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    Handle: RePEc:hal:journl:dumas-00933927

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    Keywords: Gestion de patrimoine; handicap; fiscalité;

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