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décès assurance vie succession

Décès assurance vie succession

Les primes versées par le titulaire du contrat après l'âge de 70 ans font partie intégrante de sa succession « décès assurance vie succession ». Elles doivent donc être mentionnées dans la déclaration de succession au décès du titulaire. Et les sommes versées aux bénéficiaires sont soumises aux droits de succession classiques, aux taux en vigueur et selon le lien de parenté. Après application toutefois d'un abattement de 30 500 €, abattement global à répartir entre les bénéficiaires. 

En revanche, les intérêts produits par les sommes versées après 70 ans sont exonérées de droits de succession. 

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