{"id":32220,"date":"2021-11-23T13:52:24","date_gmt":"2021-11-23T11:52:24","guid":{"rendered":"https:\/\/www.e2.law\/?p=32220"},"modified":"2024-07-24T11:28:33","modified_gmt":"2024-07-24T09:28:33","slug":"stock-options-plan-et-regime-legal-de-communaute-de-biens","status":"publish","type":"post","link":"https:\/\/www.e2.law\/fr\/2021\/11\/23\/stock-options-plan-et-regime-legal-de-communaute-de-biens\/","title":{"rendered":"Stock options et r\u00e9gime l\u00e9gal de communaut\u00e9 de biens"},"content":{"rendered":"
<\/span><\/div>

Quel est le sort des actions acquises par un travailleur dans le cadre d’un stock option plan lorsque ce dernier est mari\u00e9 sous le r\u00e9gime l\u00e9gal de la communaut\u00e9 de biens ?<\/h4>\n

L’article 1405, \u00a71er, 1 du Code civil pr\u00e9voit que sous le r\u00e9gime l\u00e9gal de communaut\u00e9 de biens, les revenus du travail des \u00e9poux per\u00e7us pendant le mariage sont des actifs communs.<\/p>\n

Les stock options, ou options sur actions,<\/strong> attribu\u00e9es au travailleur d\u2019une entreprise pendant le mariage constituent une option li\u00e9e \u00e0 sa personne. Elles sont d\u2019ailleurs incessibles. Le droit \u00e0 l\u2019option de souscription ou d\u2019achat<\/strong> est un droit strictement personnel. C’est un droit propre<\/strong>.<\/p>\n

En revanche, la valeur patrimoniale<\/strong> des options, ou des actions acquises apr\u00e8s exercice de cette option sont des biens communs<\/strong>. Elles sont consid\u00e9r\u00e9es comme des compl\u00e9ments de r\u00e9mun\u00e9ration, et donc comme des revenus professionnels.<\/p>\n

Il y a donc une distinction entre le titre et la finance. Les droits li\u00e9s aux actions nominatives reviennent au titulaire des actions, alors que la valeur des actions reste commune.<\/p>\n

Cons\u00e9quences:<\/h3>\n

Si les options sont attribu\u00e9es avant le mariage<\/h4>\n

Si un travailleur se voit attribuer des options avant le mariage mais qu’il exerce l’option pendant le mariage, les actions acquises resteront enti\u00e8rement propres. Elles sont consid\u00e9r\u00e9es comme des compl\u00e9ments de r\u00e9mun\u00e9ration per\u00e7us lors de l’attribution de l’option. Avant le mariage donc.<\/p>\n

Si les options sont attribu\u00e9es pendant le mariage<\/h4>\n
    \n
  • \n
    Exercice de l’option pendant le mariage<\/h5>\n<\/li>\n<\/ul>\n

    Si le travailleur se voit attribuer des options et les exerce pendant le mariage, la valeur patrimoniale des actions est commune.
    \nLorsque les actions sont nominatives, les droits li\u00e9s \u00e0 la qualit\u00e9 restent en revanche propre \u00e0 l’actionnaire.<\/p>\n

      \n
    • \n
      Exercice de l’option apr\u00e8s la dissolution du mariage<\/h5>\n<\/li>\n<\/ul>\n

      Si le r\u00e9gime matrimonial est liquid\u00e9 au moment o\u00f9 des options attribu\u00e9es pendant le mariage sont encore ouvertes, la m\u00eame logique est appliqu\u00e9e.
      \nLa valeur du droit d\u2019option sera consid\u00e9r\u00e9e comme commune puisque le compl\u00e9ment de r\u00e9mun\u00e9ration a \u00e9t\u00e9 per\u00e7u pendant le mariage.<\/p>\n

      L\u2019exercice du droit sera, lui, toujours consid\u00e9r\u00e9 comme personnel. En cons\u00e9quence, l\u2019\u00e9poux qui a re\u00e7u l\u2019avantage gardera ses options mais devra indemniser le patrimoine commun \u00e0 concurrence de leur valeur \u00e9conomique.<\/p>\n

      Lorsqu\u2019il exercera les options apr\u00e8s la dissolution du r\u00e9gime, les parts ou actions cr\u00e9\u00e9es seront propres pour le tout.<\/p>\n<\/div><\/div><\/div><\/div><\/div>\n","protected":false},"excerpt":{"rendered":"","protected":false},"author":164,"featured_media":32225,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[141],"tags":[1376,1061,822],"class_list":["post-32220","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-non-classifiee","tag-procedure","tag-remuneration","tag-stock-options-fr"],"acf":[],"yoast_head":"\nStock options et r\u00e9gime l\u00e9gal de communaut\u00e9 de biens - e2.law<\/title>\n<meta name=\"description\" content=\"Quel est le sort des actions acquises par un travailleur dans le cadre d'un stock option plan lorsqu'il est mari\u00e9 en communaut\u00e9 de biens ?\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.e2.law\/fr\/2021\/11\/23\/stock-options-plan-et-regime-legal-de-communaute-de-biens\/\" \/>\n<meta property=\"og:locale\" content=\"fr_FR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Stock options et r\u00e9gime l\u00e9gal de communaut\u00e9 de biens - 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