Dismemberment of property: advantages and disadvantages

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Henry Royal

Published on Feb 22, 2024
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The dismemberment of property presents a tax advantage for transfer rights, but it also has disadvantages. The dismemberment of property creates a cohabitation between people who have divergent interests. The usufructuary wants income, the bare owner wants capital growth in the long term, if possible in the very short term. However, the dismemberment leads to a division and therefore a loss of management powers, since the transfer of a property is subject to the respective agreement of the bare owner and the usufructuary. The divergence of interests and the division of powers are conducive to family tensions. The problems of dismemberment of property: The bare owner waits (hopes?) for the death of the usufructuary Uncertainty about the amount of income (no income for capitalization products; usufructuary of securities deprived of dividends from reserves) Loss of management powers (agreement of bare owners for the transfer of a dismembered property; Dutreil pact: powers of the usufructuary of securities limited to the allocation of profits) Sharing of liquidity in the event of a sale, except by unanimous agreement… Conflicting interests between usufructuary and bare owner (usufructuary: income; bare owner: capital gains) IFI: the usufructuary is liable on the full ownership, except in exceptional cases. Transfer tax: the donation of bare ownership only erases the capital gain relating to this bare ownership; it does not erase the capital gain relating to the usufruct which is taxable in the event of transfer for consideration (sale, contribution, etc.).

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