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ASSEMBL\u201\'3fE NATIONALE
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23 F\u233\'3fvrier 2026
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CR\u201\'3fATION D\u8217\'3fUNE D\u201\'3fCLARATION DE BEAU-PARENTALIT\u201\'3f - (N\u176\'3f 2327)
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ARTICLE 2
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I.\u160\'3f\u8211\'3f\u160\'3f\u192\'3f l\u8217\'3falin\u233\'3fa\u160\'3f2,substituer aux mots\u160\'3f:
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\u171\'3f\u160\'3fpar un beau-parent \u224\'3fl\u8217\'3fenfant avec lequel il est li\u233\'3f\u160\'3f\u187\'3f
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\u171\'3f\u160\'3fentre personnesli\u233\'3fes\u160\'3f\u187\'3f.
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\u171\'3f\u160\'3fdes abattements pr\u233\'3fvusau\u160\'3fI de l\u8217\'3farticle\u160\'3f779, \u224\'3f l\u8217\'3farticle\u160\'3f790A\u160\'3f
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bis
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 et \u224\'3f l\u8217\'3farticle\u160\'3f790 G\u160\'3f\u187\'3f.
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 du livre\u160\'3fIIIdu code des impositions sur les biens et services.\u160\'3f\u187\'3f
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EXPOS\u201\'3f SOMMAIRE
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Cet amendement a pour objet de faire b\u233\'3fn\u233\'3fficier du r\u233\'3fgime fiscaldes transmissions en ligne directe non seulement les donations dubeau-parent au profit de l\rquote enfant, mais \u233\'3fgalement celles effectu\u233\'3fespar l\rquote enfant au b\u233\'3fn\u233\'3ffice du beau-parent (telles que des donationsd\rquote usufruit).
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Il ajoute \u233\'3fgalement au sein du dispositif les abattements pr\u233\'3fvusaux articles 790 A Bis et 790 G du code g\u233\'3fn\u233\'3fral des imp\u244\'3fts, quivisent les dons de sommes d\rquote argent.\u160\'3f
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