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<a href="https://www.aurep.com/nos-formations/esp-expert-en-strategie-patrimoniale/" target="_blank" rel="noopener" class="btn btn-white">Le Titre RNCP niveau 7 "ESP"</a>
<a href="https://www.aurep.com/nos-formations-2/" target="" rel="noopener" class="btn btn-white btn-linear">Les CERTIFICATS - Formations</a>
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<h2>Renouvellement de l'enregistrement du Titre à Finalité Professionnelle niveau 7 « Expert en Stratégie Patrimoniale »</h2> </div>
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<p><strong>CERTIFICATEUR AUREP </strong>( <a href="https://www.francecompetences.fr/recherche/rncp/41452/">UNIVERSITAIRE RECHERCHE</a> )</p>
<p>L’AUREP est fière d’annoncer le <strong>renouvellement de l’inscription au RNCP de niveau 7 de son Titre à finalité professionnelle « Expert en Stratégie Patrimoniale » (ESP) : </strong>Un référentiel de compétences redéfini, un programme pédagogique renforcé pour répondre aux défis contemporains du secteur patrimonial.</p>
<p>Ce renouvellement témoigne de la capacité de l’AUREP à anticiper les évolutions du marché et à bâtir des formations alignées avec les besoins concrets des professionnels. Il s’inscrit dans une dynamique d’innovation et d’excellence, fidèle à la mission de l’école depuis 1995.</p>
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<div class="title"><h2>Se former à l'AUREP</h2></div> <div class="subtitle"><p>Engagés ensemble "à la recherche de l'excellence"</p></div> <div class="entry-content"><p><p>AUREP, LA RÉFÉRENCE DES FORMATIONS EN GESTION DE PATRIMOINE DEPUIS 1995.</p>
<p>Notre ambition : former des esprits visionnaires, des agitateurs capables de s’adapter à l’actualité et aux attentes des clients</p>
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<p class="number">1995</p> <p>date de création de l’Aurep</p> </li>
<li class="key-number">
<p class="number">8</p> <p>formations</p> </li>
<li class="key-number">
<p class="number">11 600</p> <p>personnes formées</p> </li>
<li class="key-number">
<p class="number">90</p> <p>experts / intervenants</p> </li>
<li class="key-number">
<p class="number">92%</p> <p>de taux de satisfaction en 2024</p> </li>
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<div class="courses-title"><h2>Former vos collaborateurs</h2></div>
<div class="courses-subtitle"><p>Nos formations en gestion du patrimoine</p></div>
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<p>L’AUREP est un organisme de formation reconnu comme l’un des meilleurs en France depuis <strong>30 ans</strong>, si ce n’est le meilleur.</p>
<p>Il dispose d’une remarquable équipe pédagogique composée de plus de 90 intervenants, experts, universitaires et de professionnels hautement qualifiés.</p>
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<div class="category"><p>Titre RNCP Niveau 7 - RNCP41452 (27 octobre 2028)</p></div> <div class="level"><p>AUREP</p></div>
<div class="name"><h4>ESP « Expert en Stratégie Patrimoniale »</h4></div>
</div>
<div class="course-body">
<div class="course-informations">
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<p><span class="icon icon-time"></span> <span class="duration-days">38 jours soit</span> <span class="duration-hours"><strong>268 heures</strong></span></p>
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<span class="icon icon-location"></span>
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Paris </p>
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<div class="course-description"><p class="text-ellipsis">L’AUREP, au cœur de l’évolution des métiers patrimoniaux
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<a class="course-link" href="https://www.aurep.com/nos-formations/esp-expert-en-strategie-patrimoniale/">Découvrir la formation</a>
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<div class="course-data">
<div class="category"><p>Formation - RS 6827 France Compétences</p></div> <div class="level"><p>AUREP</p></div>
<div class="name"><h4>CCP « Construire une stratégie patrimoniale personnalisée – Experts-Comptables »</h4></div>
</div>
<div class="course-body">
<div class="course-informations">
<div class="line">
<p><span class="icon icon-time"></span> <span class="duration-days">26 jours soit</span> <span class="duration-hours"><strong>183 heures</strong></span></p>
</div>
<div class="line line-location text-auto-scroll">
<span class="icon icon-location"></span>
<p>
Paris </p>
</div>
</div>
<div class="course-description"><p class="text-ellipsis">Cette formation est une plus-value incontestable tant pour la clientèle que les partenaires. Elle a pour objectifs d’auditer la situation patrimoniale du client, concevoir et proposer des stratégies d’optimisation de la composition du patrimoine, de ses modes de détention et de sa transmission.
</p></div>
<a class="course-link" href="https://www.aurep.com/nos-formations/ccp-experts-comptables/">Découvrir la formation</a>
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</li>
<li class="course-item">
<div class="course-data">
<div class="category"><p>Formation - RS 6827 France Compétences</p></div> <div class="level"><p>AUREP</p></div>
<div class="name"><h4>CCP « Construire une stratégie patrimoniale personnalisée – Notaires »</h4></div>
</div>
<div class="course-body">
<div class="course-informations">
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<p><span class="icon icon-time"></span> <span class="duration-days">22.5 jours soit</span> <span class="duration-hours"><strong>157.5 heures</strong></span></p>
</div>
<div class="line line-location text-auto-scroll">
<span class="icon icon-location"></span>
<p>
Paris </p>
</div>
</div>
<div class="course-description"><p class="text-ellipsis">Une spécialisation affichée par les professions réglementées : le conseil en ingénierie patrimoniale. Elle a pour objectifs d’auditer la situation patrimoniale du client, concevoir et proposer des stratégies d’optimisation de la composition du patrimoine, de ses modes de détention et de sa transmission.
</p></div>
<a class="course-link" href="https://www.aurep.com/nos-formations/ccp-notaires/">Découvrir la formation</a>
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</li>
<li class="course-item">
<div class="course-data">
<div class="category"><p>Formation - RS 6827 France Compétences</p></div> <div class="level"><p>AUREP</p></div>
<div class="name"><h4>CCP « Construire une stratégie patrimoniale personnalisée »</h4></div>
</div>
<div class="course-body">
<div class="course-informations">
<div class="line">
<p><span class="icon icon-time"></span> <span class="duration-days">29.5 jours soit</span> <span class="duration-hours"><strong>207 heures</strong></span></p>
</div>
<div class="line line-location text-auto-scroll">
<span class="icon icon-location"></span>
<p>
Aix-en-Provence, Clermont-Ferrand, Lille, Paris </p>
</div>
</div>
<div class="course-description"><p class="text-ellipsis">Cette certification, est une plus-value incontestable tant pour la clientèle que les partenaires.
</p></div>
<a class="course-link" href="https://www.aurep.com/nos-formations/ccp/">Découvrir la formation</a>
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</li>
<li class="course-item">
<div class="course-data">
<div class="category"><p>Formation - RS 6826 France Compétences</p></div> <div class="level"><p>AUREP</p></div>
<div class="name"><h4>CCE « Optimiser la gestion patrimoniale professionnelle et privée du chef d’entreprise »</h4></div>
</div>
<div class="course-body">
<div class="course-informations">
<div class="line">
<p><span class="icon icon-time"></span> <span class="duration-days">28.5 jours soit</span> <span class="duration-hours"><strong>200 heures</strong></span></p>
</div>
<div class="line line-location text-auto-scroll">
<span class="icon icon-location"></span>
<p>
Montpellier, Paris </p>
</div>
</div>
<div class="course-description"><p class="text-ellipsis">Cette spécialisation est dédiée aux professionnels de la gestion de patrimoine souhaitant intégrer la dimension entreprise dans la démarche patrimoniale proposée aux dirigeants, en maîtrisant de nouveaux éléments d’optimisation (droit des affaires, stratégie de rémunération, etc.).
</p></div>
<a class="course-link" href="https://www.aurep.com/nos-formations/cce/">Découvrir la formation</a>
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</li>
<li class="course-item">
<div class="course-data">
<div class="category"><p>Formation - RS 6350 France Compétences</p></div> <div class="level"><p>AUREP</p></div>
<div class="name"><h4>GPS « Gestion du Patrimoine des Seniors »</h4></div>
</div>
<div class="course-body">
<div class="course-informations">
<div class="line">
<p><span class="icon icon-time"></span> <span class="duration-days">13.5 jours soit</span> <span class="duration-hours"><strong>96 heures</strong></span></p>
</div>
<div class="line line-location text-auto-scroll">
<span class="icon icon-location"></span>
<p>
Paris </p>
</div>
</div>
<div class="course-description"><p class="text-ellipsis">La vie patrimoniale des aînés exige des CGP riches de connaissances et de compétences adaptées à la réalité de leurs conditions de vie.
</p></div>
<a class="course-link" href="https://www.aurep.com/nos-formations/gps/">Découvrir la formation</a>
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</li>
<li class="course-item">
<div class="course-data">
<div class="category"><p>Formation - RS 6824 France Compétences</p></div> <div class="level"><p>AUREP</p></div>
<div class="name"><h4>CCI « Réussir une gestion patrimoniale nationale et internationale combinée »</h4></div>
</div>
<div class="course-body">
<div class="course-informations">
<div class="line">
<p><span class="icon icon-time"></span> <span class="duration-days">21 jours soit</span> <span class="duration-hours"><strong>147.5 heures</strong></span></p>
</div>
<div class="line line-location text-auto-scroll">
<span class="icon icon-location"></span>
<p>
Paris </p>
</div>
</div>
<div class="course-description"><p class="text-ellipsis">Cette formation de spécialisation doit permettre d’intégrer la dimension internationale dans la démarche patrimoniale en développant les connaissances et compétences spécifiques nécessaires (maîtrise du droit international privé, des conventions fiscales internationales etc.).
</p></div>
<a class="course-link" href="https://www.aurep.com/nos-formations/cci/">Découvrir la formation</a>
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<div class="course-data">
<div class="category"><p>Formation - RS7289 France Compétences</p></div> <div class="level"><p>AUREP</p></div>
<div class="name"><h4>APFO « Assurer la pérennisation du Patrimoine familial au sein d’un Family Office » AUREP et AFFO</h4></div>
</div>
<div class="course-body">
<div class="course-informations">
<div class="line">
<p><span class="icon icon-time"></span> <span class="duration-days">20 jours soit</span> <span class="duration-hours"><strong>139.5 heures</strong></span></p>
</div>
<div class="line line-location text-auto-scroll">
<span class="icon icon-location"></span>
<p>
Paris </p>
</div>
</div>
<div class="course-description"><p class="text-ellipsis">Le candidat apprendra à gérer la pluridisciplinarité que requiert les activités du Family Office. Il ne deviendra pas spécialiste de chaque matière, mais sera sensibilisé aux enjeux et aux contours si particulier.
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<a class="course-link" href="https://www.aurep.com/nos-formations/apfo/">Découvrir la formation</a>
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</li>
<li class="course-item">
<div class="course-data">
<div class="category"><p>Formation</p></div> <div class="level"><p>AUREP</p></div>
<div class="name"><h4>CAP « Concevoir une ingénierie d’Allocation Patrimoniale adaptée au profilage du client »</h4></div>
</div>
<div class="course-body">
<div class="course-informations">
<div class="line">
<p><span class="icon icon-time"></span> <span class="duration-days">18 jours soit</span> <span class="duration-hours"><strong>126.5 heures</strong></span></p>
</div>
<div class="line line-location text-auto-scroll">
<span class="icon icon-location"></span>
<p>
Paris </p>
</div>
</div>
<div class="course-description"><p class="text-ellipsis">Être en mesure d’identifier les problématiques financières de long terme et les risques qui y sont associés, afin de pouvoir construire une Allocation d’Actifs globale prenant en compte à la fois les propriétés propres de chacune des classes d’actifs et les aspects psychologiques du client.
</p></div>
<a class="course-link" href="https://www.aurep.com/nos-formations/cap/">Découvrir la formation</a>
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<h2>Retour en Images - Les 30 ANS</h2> </div>
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<p>L’AUREP a récemment vécu de très beaux moments qui marquent une nouvelle étape de son histoire.</p>
<p>Le 22 octobre dernier, nous avons organisé notre première <strong>remise des diplômes</strong> au stade Marcel-Michelin de Clermont-Ferrand, célébrant la <strong>promotion Jean Aulagnier</strong>, symbole fort de notre attachement à nos racines et à notre fondateur.</p>
<p>Le 23 octobre, nous avons également fêté les <strong>30 ans de l’AUREP</strong> à la Comédie de Clermont-Ferrand, grande scène nationale. Une soirée mêlant solennité, humanité et émotion artistique, à l’image de notre vision du conseil patrimonial : exigeante, mais profondément humaine.</p>
<p>Vidéos Club Patrimoine</p>
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<a href="https://vimeo.com/1130817975/22e3953c5f" class="btn" target="_blank" rel="noopener">VIDEO : L’AUREP célèbre trois décennies de formation et de recherche</a> <a href="https://vimeo.com/1131673451/c3292295f8" class="btn btn-linear" target="_blank" rel="noopener">VIDEO : AUREP : la profession célèbre 30 ans de formation</a> </div>
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<img width="638" height="432" src="https://www.aurep.com/wp-content/uploads/2025/11/Capture-decran-2025-11-17-164323.png" class="attachment-full size-full" alt="" decoding="async" srcset="https://www.aurep.com/wp-content/uploads/2025/11/Capture-decran-2025-11-17-164323.png 638w, https://www.aurep.com/wp-content/uploads/2025/11/Capture-decran-2025-11-17-164323-300x203.png 300w, https://www.aurep.com/wp-content/uploads/2025/11/Capture-decran-2025-11-17-164323-600x406.png 600w" sizes="(max-width: 638px) 100vw, 638px" /> </div>
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<h2>Les Examens AUREP 02/12/2025</h2> </div>
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<p data-start="125" data-end="292"><strong data-start="128" data-end="188">L’examen AUREP est désormais derrière vous.</strong><br data-start="188" data-end="191" />L’AUREP tient à adresser un message de confiance et de reconnaissance à l’ensemble de ses apprenants.</p>
<p data-start="294" data-end="506">Le travail mené tout au long de votre parcours a démontré votre sérieux, votre constance et votre engagement dans cette formation exigeante.</p>
<p data-start="294" data-end="506"><strong data-start="511" data-end="600">Plus de 500 apprenants ont été accueillis mardi 02/12 au Polydome de Clermont-Ferrand</strong>, pour des épreuves destinées à formaliser et à achever votre cycle de formation.</p>
<p data-start="819" data-end="1004">L’AUREP vous remercie pour votre implication et vous adresse ses félicitations pour le chemin parcouru. Nous vous souhaitons maintenant une pleine réussite dans l’attente des résultats.</p>
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<div class="articles-title"><h2>Actualités <span>AUREP</span></h2></div>
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<div class="picture"><a href="https://www.aurep.com/publications-et-agenda/exoneration-de-la-plus-value-issue-de-la-premiere-cession-dun-logement-gare-a-la-detention-indirecte-de-la-residence-principale/"><img width="1920" height="1280" src="https://www.aurep.com/wp-content/uploads/2026/02/Actu-260205.jpg" class="attachment-post-thumbnail size-post-thumbnail wp-post-image" alt="" decoding="async" srcset="https://www.aurep.com/wp-content/uploads/2026/02/Actu-260205.jpg 1920w, https://www.aurep.com/wp-content/uploads/2026/02/Actu-260205-300x200.jpg 300w, https://www.aurep.com/wp-content/uploads/2026/02/Actu-260205-1024x683.jpg 1024w, https://www.aurep.com/wp-content/uploads/2026/02/Actu-260205-768x512.jpg 768w, https://www.aurep.com/wp-content/uploads/2026/02/Actu-260205-1536x1024.jpg 1536w, https://www.aurep.com/wp-content/uploads/2026/02/Actu-260205-600x400.jpg 600w" sizes="(max-width: 1920px) 100vw, 1920px" /></a></div>
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<div class="category"><span class="badge">Actualités</span></div> <div class="date"><p>05/02/2026</p></div>
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<div class="article-title"><h4><a class="text-ellipsis" href="https://www.aurep.com/publications-et-agenda/exoneration-de-la-plus-value-issue-de-la-premiere-cession-dun-logement-gare-a-la-detention-indirecte-de-la-residence-principale/">Exonération de la plus-value issue de la première cession d’un logement : gare à la détention indirecte de la résidence principale !</a></h4></div>
<div class="article-excerpt"><p class="text-ellipsis">L’article 150 U du CGI énumère les cas d’exonération de plus-value immobilière des particuliers. Parmi ces exonérations, on retrouve celle tenant à la première cession d’un logement autre que la résidence principale lorsque le cédant n’a pas été propriétaire de sa résidence principale, directement ou par personne interposée, au cours des quatre années précédant la […]</p></div>
<div class="article-link"><a href="https://www.aurep.com/publications-et-agenda/exoneration-de-la-plus-value-issue-de-la-premiere-cession-dun-logement-gare-a-la-detention-indirecte-de-la-residence-principale/">En savoir plus</a></div>
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<div class="picture"><a href="https://www.aurep.com/publications-et-agenda/hausse-de-la-csg-sur-certains-revenus-du-patrimoine-et-produits-de-placement/"><img width="2560" height="1396" src="https://www.aurep.com/wp-content/uploads/2026/02/Actu-260204-scaled.jpg" class="attachment-post-thumbnail size-post-thumbnail wp-post-image" alt="" decoding="async" srcset="https://www.aurep.com/wp-content/uploads/2026/02/Actu-260204-scaled.jpg 2560w, https://www.aurep.com/wp-content/uploads/2026/02/Actu-260204-300x164.jpg 300w, https://www.aurep.com/wp-content/uploads/2026/02/Actu-260204-1024x558.jpg 1024w, https://www.aurep.com/wp-content/uploads/2026/02/Actu-260204-768x419.jpg 768w, https://www.aurep.com/wp-content/uploads/2026/02/Actu-260204-1536x838.jpg 1536w, https://www.aurep.com/wp-content/uploads/2026/02/Actu-260204-2048x1117.jpg 2048w, https://www.aurep.com/wp-content/uploads/2026/02/Actu-260204-600x327.jpg 600w" sizes="(max-width: 2560px) 100vw, 2560px" /></a></div>
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<div class="category"><span class="badge">Actualités</span></div> <div class="date"><p>04/02/2026</p></div>
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<div class="article-title"><h4><a class="text-ellipsis" href="https://www.aurep.com/publications-et-agenda/hausse-de-la-csg-sur-certains-revenus-du-patrimoine-et-produits-de-placement/">Hausse de la CSG sur certains revenus du patrimoine et produits de placement</a></h4></div>
<div class="article-excerpt"><p class="text-ellipsis">La loi n° 2025-1403 du 30 décembre 2025 de financement de la sécurité sociale pour 2026 relève d’1,4 points le taux de la contribution sociale généralisée de certains revenus du patrimoine et produits de placement. Auparavant de 9,2 %, le taux est porté à 10,6 % (CSS, art. L136-8). En clair, pour ces revenus et […]</p></div>
<div class="article-link"><a href="https://www.aurep.com/publications-et-agenda/hausse-de-la-csg-sur-certains-revenus-du-patrimoine-et-produits-de-placement/">En savoir plus</a></div>
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<div class="picture"><a href="https://www.aurep.com/publications-et-agenda/exoneration-de-la-plus-value-de-cession-de-la-residence-principale-une-question-de-faits-appreciee-au-niveau-de-chaque-cedant/"><img width="1920" height="955" src="https://www.aurep.com/wp-content/uploads/2026/02/getty-images-XaQdpz4k0lw-unsplash.jpg" class="attachment-post-thumbnail size-post-thumbnail wp-post-image" alt="" decoding="async" srcset="https://www.aurep.com/wp-content/uploads/2026/02/getty-images-XaQdpz4k0lw-unsplash.jpg 1920w, https://www.aurep.com/wp-content/uploads/2026/02/getty-images-XaQdpz4k0lw-unsplash-300x149.jpg 300w, https://www.aurep.com/wp-content/uploads/2026/02/getty-images-XaQdpz4k0lw-unsplash-1024x509.jpg 1024w, https://www.aurep.com/wp-content/uploads/2026/02/getty-images-XaQdpz4k0lw-unsplash-768x382.jpg 768w, https://www.aurep.com/wp-content/uploads/2026/02/getty-images-XaQdpz4k0lw-unsplash-1536x764.jpg 1536w, https://www.aurep.com/wp-content/uploads/2026/02/getty-images-XaQdpz4k0lw-unsplash-600x298.jpg 600w" sizes="(max-width: 1920px) 100vw, 1920px" /></a></div>
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<div class="category"><span class="badge">Actualités</span></div> <div class="date"><p>03/02/2026</p></div>
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<div class="article-title"><h4><a class="text-ellipsis" href="https://www.aurep.com/publications-et-agenda/exoneration-de-la-plus-value-de-cession-de-la-residence-principale-une-question-de-faits-appreciee-au-niveau-de-chaque-cedant/">Exonération de la plus-value de cession de la résidence principale : une question de faits appréciée au niveau de chaque cédant</a></h4></div>
<div class="article-excerpt"><p class="text-ellipsis">L’affaire portée devant le Conseil d’Etat mi-décembre 2025 se révèle pédagogique à plusieurs niveaux (CE, 15 déc. 2025, n° 496235). En l’espèce, des époux mariés sous le régime de la communauté universelle avait acquis à Saint-Martin, en 1991, un terrain sur lequel ils avaient fait édifier une maison d’habitation. En 2007, tandis que Madame demeurait […]</p></div>
<div class="article-link"><a href="https://www.aurep.com/publications-et-agenda/exoneration-de-la-plus-value-de-cession-de-la-residence-principale-une-question-de-faits-appreciee-au-niveau-de-chaque-cedant/">En savoir plus</a></div>
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<div class="picture"><a href="https://www.aurep.com/publications-et-agenda/beneficiaire-dassurance-vie-decede-apres-lassure-les-capitaux-reviennent-ils-a-ses-heritiers/"><img width="1920" height="1736" src="https://www.aurep.com/wp-content/uploads/2026/01/News-566-NF.jpg" class="attachment-post-thumbnail size-post-thumbnail wp-post-image" alt="" decoding="async" srcset="https://www.aurep.com/wp-content/uploads/2026/01/News-566-NF.jpg 1920w, https://www.aurep.com/wp-content/uploads/2026/01/News-566-NF-300x271.jpg 300w, https://www.aurep.com/wp-content/uploads/2026/01/News-566-NF-1024x926.jpg 1024w, https://www.aurep.com/wp-content/uploads/2026/01/News-566-NF-768x694.jpg 768w, https://www.aurep.com/wp-content/uploads/2026/01/News-566-NF-1536x1389.jpg 1536w, https://www.aurep.com/wp-content/uploads/2026/01/News-566-NF-600x543.jpg 600w" sizes="(max-width: 1920px) 100vw, 1920px" /></a></div>
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<div class="category"><span class="badge">Eclairages</span></div> <div class="date"><p>30/01/2026</p></div>
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<div class="article-title"><h4><a class="text-ellipsis" href="https://www.aurep.com/publications-et-agenda/beneficiaire-dassurance-vie-decede-apres-lassure-les-capitaux-reviennent-ils-a-ses-heritiers/">Bénéficiaire d’assurance-vie décédé après l’assuré : les capitaux reviennent-ils à ses héritiers ?</a></h4></div>
<div class="article-excerpt"><p class="text-ellipsis">L’éclairage en version PDF : ICI Un arrêt récent confirme, dans une configuration très particulière, la solution applicable lorsque le bénéficiaire survit à l’assuré mais décède avant toute acceptation ; il offre surtout l’occasion de revenir sur ces « décès rapprochés », situation peu courante mais aux conséquences souvent méconnues. Enoncée par l’article L 132-9 […]</p></div>
<div class="article-link"><a href="https://www.aurep.com/publications-et-agenda/beneficiaire-dassurance-vie-decede-apres-lassure-les-capitaux-reviennent-ils-a-ses-heritiers/">En savoir plus</a></div>
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<div class="picture"><a href="https://www.aurep.com/publications-et-agenda/les-consequences-liquidatives-dune-donation-partage-inegalitaire-2e-partie/"><img width="1920" height="1080" src="https://www.aurep.com/wp-content/uploads/2026/01/luke-jones-DaS7IxmJGfw-unsplash.jpg" class="attachment-post-thumbnail size-post-thumbnail wp-post-image" alt="" decoding="async" srcset="https://www.aurep.com/wp-content/uploads/2026/01/luke-jones-DaS7IxmJGfw-unsplash.jpg 1920w, https://www.aurep.com/wp-content/uploads/2026/01/luke-jones-DaS7IxmJGfw-unsplash-300x169.jpg 300w, https://www.aurep.com/wp-content/uploads/2026/01/luke-jones-DaS7IxmJGfw-unsplash-1024x576.jpg 1024w, https://www.aurep.com/wp-content/uploads/2026/01/luke-jones-DaS7IxmJGfw-unsplash-768x432.jpg 768w, https://www.aurep.com/wp-content/uploads/2026/01/luke-jones-DaS7IxmJGfw-unsplash-1536x864.jpg 1536w, https://www.aurep.com/wp-content/uploads/2026/01/luke-jones-DaS7IxmJGfw-unsplash-600x338.jpg 600w" sizes="(max-width: 1920px) 100vw, 1920px" /></a></div>
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<div class="category"><span class="badge">Eclairages</span></div> <div class="date"><p>23/01/2026</p></div>
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<div class="article-title"><h4><a class="text-ellipsis" href="https://www.aurep.com/publications-et-agenda/les-consequences-liquidatives-dune-donation-partage-inegalitaire-2e-partie/">LES CONSEQUENCES LIQUIDATIVES D’UNE DONATION-PARTAGE INEGALITAIRE (2E PARTIE)</a></h4></div>
<div class="article-excerpt"><p class="text-ellipsis">Article SOLUTION NOTAIRE HEBDO 12 juin 2025 – SNH 21/25 Inf. 8 – Minutes pratiques – QUESTION/ RÉPONSE – FAMILLE L’éclairage en version PDF : ICI LA QUESTION Les donations-partages inégalitaires sont-elles fréquentes en pratique ? Quelles hypothèses recouvrent-elles le plus souvent et quelles clauses peuvent être stipulées pour maintenir leur caractère inégalitaire lors du […]</p></div>
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<div class="picture"><a href="https://www.aurep.com/publications-et-agenda/laudit-patrimonial-et-familial-le-bilan-patrimonial/"><img width="1920" height="1280" src="https://www.aurep.com/wp-content/uploads/2026/01/News-564-J.Aulagnier.jpg" class="attachment-post-thumbnail size-post-thumbnail wp-post-image" alt="" decoding="async" srcset="https://www.aurep.com/wp-content/uploads/2026/01/News-564-J.Aulagnier.jpg 1920w, https://www.aurep.com/wp-content/uploads/2026/01/News-564-J.Aulagnier-300x200.jpg 300w, https://www.aurep.com/wp-content/uploads/2026/01/News-564-J.Aulagnier-1024x683.jpg 1024w, https://www.aurep.com/wp-content/uploads/2026/01/News-564-J.Aulagnier-768x512.jpg 768w, https://www.aurep.com/wp-content/uploads/2026/01/News-564-J.Aulagnier-1536x1024.jpg 1536w, https://www.aurep.com/wp-content/uploads/2026/01/News-564-J.Aulagnier-600x400.jpg 600w" sizes="(max-width: 1920px) 100vw, 1920px" /></a></div>
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<div class="category"><span class="badge">Eclairages</span></div> <div class="date"><p>16/01/2026</p></div>
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<div class="article-title"><h4><a class="text-ellipsis" href="https://www.aurep.com/publications-et-agenda/laudit-patrimonial-et-familial-le-bilan-patrimonial/">L’audit patrimonial et familial (Le bilan patrimonial)</a></h4></div>
<div class="article-excerpt"><p class="text-ellipsis">L’éclairage en version PDF : ICI Il n’est jamais inutile de revenir sur le contenu d’un métier et sur les manières de le pratiquer. Ces réflexions s’adressent aux conseillers en gestion de patrimoine, CGP, chargés de clientèle banque, notaires, experts-comptables sollicités pour apporter des réponses claires et cohérentes aux problématiques patrimoniales de leurs clients à […]</p></div>
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<div class="picture"><a href="https://www.aurep.com/publications-et-agenda/precisions-concernant-le-champ-et-les-modalites-de-mise-en-oeuvre-du-nouveau-regime-de-dons-familiaux-exoneres/"><img width="1920" height="1277" src="https://www.aurep.com/wp-content/uploads/2026/01/Eclairage-563.jpg" class="attachment-post-thumbnail size-post-thumbnail wp-post-image" alt="" decoding="async" srcset="https://www.aurep.com/wp-content/uploads/2026/01/Eclairage-563.jpg 1920w, https://www.aurep.com/wp-content/uploads/2026/01/Eclairage-563-300x200.jpg 300w, https://www.aurep.com/wp-content/uploads/2026/01/Eclairage-563-1024x681.jpg 1024w, https://www.aurep.com/wp-content/uploads/2026/01/Eclairage-563-768x511.jpg 768w, https://www.aurep.com/wp-content/uploads/2026/01/Eclairage-563-1536x1022.jpg 1536w, https://www.aurep.com/wp-content/uploads/2026/01/Eclairage-563-600x399.jpg 600w" sizes="(max-width: 1920px) 100vw, 1920px" /></a></div>
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<div class="category"><span class="badge">Eclairages</span></div> <div class="date"><p>09/01/2026</p></div>
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<div class="article-title"><h4><a class="text-ellipsis" href="https://www.aurep.com/publications-et-agenda/precisions-concernant-le-champ-et-les-modalites-de-mise-en-oeuvre-du-nouveau-regime-de-dons-familiaux-exoneres/">Précisions concernant le champ et les modalités de mise en œuvre du nouveau régime de « dons familiaux » exonérés</a></h4></div>
<div class="article-excerpt"><p class="text-ellipsis">La mise en œuvre du nouveau régime temporaire de dons familiaux » exonérés instauré par la dernière loi de finances suscite de nombreuses interrogations chez le praticien. L’analyse qui suit ambitionne de résoudre plusieurs d’entre elles en s’appuyant sur les indications fournies par le Bofip-impôts qui sur de nombreux points doivent être précisées ou complétées. […]</p></div>
<div class="article-link"><a href="https://www.aurep.com/publications-et-agenda/precisions-concernant-le-champ-et-les-modalites-de-mise-en-oeuvre-du-nouveau-regime-de-dons-familiaux-exoneres/">En savoir plus</a></div>
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<div class="picture"><a href="https://www.aurep.com/publications-et-agenda/calcul-de-la-plus-value-en-cas-de-cession-de-titres-demembres/"><img width="1920" height="1654" src="https://www.aurep.com/wp-content/uploads/2025/12/News-562.jpg" class="attachment-post-thumbnail size-post-thumbnail wp-post-image" alt="" decoding="async" srcset="https://www.aurep.com/wp-content/uploads/2025/12/News-562.jpg 1920w, https://www.aurep.com/wp-content/uploads/2025/12/News-562-300x258.jpg 300w, https://www.aurep.com/wp-content/uploads/2025/12/News-562-1024x882.jpg 1024w, https://www.aurep.com/wp-content/uploads/2025/12/News-562-768x662.jpg 768w, https://www.aurep.com/wp-content/uploads/2025/12/News-562-1536x1323.jpg 1536w, https://www.aurep.com/wp-content/uploads/2025/12/News-562-600x517.jpg 600w" sizes="(max-width: 1920px) 100vw, 1920px" /></a></div>
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<div class="category"><span class="badge">Eclairages</span></div> <div class="date"><p>19/12/2025</p></div>
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<div class="article-title"><h4><a class="text-ellipsis" href="https://www.aurep.com/publications-et-agenda/calcul-de-la-plus-value-en-cas-de-cession-de-titres-demembres/">Calcul de la plus-value en cas de cession de titres démembrés</a></h4></div>
<div class="article-excerpt"><p class="text-ellipsis">L’éclairage en version PDF : ICI A la suite des travaux de Jean Aulagnier, nombreux ont été les épargnants, propriétaires de titres de société, séduits par la transmission de ceux-ci au moyen de la donation de leur nue-propriété, l’idée étant bien entendu que les enfants deviennent pleins propriétaires de ces mêmes titres au décès des […]</p></div>
<div class="article-link"><a href="https://www.aurep.com/publications-et-agenda/calcul-de-la-plus-value-en-cas-de-cession-de-titres-demembres/">En savoir plus</a></div>
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<div class="picture"><a href="https://www.aurep.com/publications-et-agenda/transformation-dune-societe-avant-cession/"><img width="2560" height="2560" src="https://www.aurep.com/wp-content/uploads/2025/12/News-561-P-Fernoux-25121901-1-scaled.jpg" class="attachment-post-thumbnail size-post-thumbnail wp-post-image" alt="" decoding="async" srcset="https://www.aurep.com/wp-content/uploads/2025/12/News-561-P-Fernoux-25121901-1-scaled.jpg 2560w, https://www.aurep.com/wp-content/uploads/2025/12/News-561-P-Fernoux-25121901-1-300x300.jpg 300w, https://www.aurep.com/wp-content/uploads/2025/12/News-561-P-Fernoux-25121901-1-1024x1024.jpg 1024w, https://www.aurep.com/wp-content/uploads/2025/12/News-561-P-Fernoux-25121901-1-150x150.jpg 150w, https://www.aurep.com/wp-content/uploads/2025/12/News-561-P-Fernoux-25121901-1-768x768.jpg 768w, https://www.aurep.com/wp-content/uploads/2025/12/News-561-P-Fernoux-25121901-1-1536x1536.jpg 1536w" sizes="(max-width: 2560px) 100vw, 2560px" /></a></div>
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<div class="article-title"><h4><a class="text-ellipsis" href="https://www.aurep.com/publications-et-agenda/transformation-dune-societe-avant-cession/">Transformation d’une société avant cession</a></h4></div>
<div class="article-excerpt"><p class="text-ellipsis">L’éclairage en version PDF : ICI Une affaire récemment jugée par la Cour de cassation le 18 décembre 2024 (n° 23-21.435) permet de revenir sur la question de la transformation d’une société avant cession. Cette stratégie permet de réduire les droits de mutation correspondants. L’arrêt de principe en la matière est bien connu Initialement la […]</p></div>
<div class="article-link"><a href="https://www.aurep.com/publications-et-agenda/transformation-dune-societe-avant-cession/">En savoir plus</a></div>
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<div class="picture"><a href="https://www.aurep.com/publications-et-agenda/acces-des-heritiers-aux-donnees-des-contrats-dassurance-vie-absence-datteinte-aux-droits-et-libertes-constitutionnels/"><img width="1920" height="1196" src="https://www.aurep.com/wp-content/uploads/2025/12/Actu-251218.jpg" class="attachment-post-thumbnail size-post-thumbnail wp-post-image" alt="" decoding="async" srcset="https://www.aurep.com/wp-content/uploads/2025/12/Actu-251218.jpg 1920w, https://www.aurep.com/wp-content/uploads/2025/12/Actu-251218-300x187.jpg 300w, https://www.aurep.com/wp-content/uploads/2025/12/Actu-251218-1024x638.jpg 1024w, https://www.aurep.com/wp-content/uploads/2025/12/Actu-251218-768x478.jpg 768w, https://www.aurep.com/wp-content/uploads/2025/12/Actu-251218-1536x957.jpg 1536w, https://www.aurep.com/wp-content/uploads/2025/12/Actu-251218-600x374.jpg 600w" sizes="(max-width: 1920px) 100vw, 1920px" /></a></div>
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<div class="category"><span class="badge">Actualités</span></div> <div class="date"><p>18/12/2025</p></div>
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<div class="article-title"><h4><a class="text-ellipsis" href="https://www.aurep.com/publications-et-agenda/acces-des-heritiers-aux-donnees-des-contrats-dassurance-vie-absence-datteinte-aux-droits-et-libertes-constitutionnels/">Accès des héritiers aux données des contrats d’assurance-vie : absence d’atteinte aux droits et libertés constitutionnels</a></h4></div>
<div class="article-excerpt"><p class="text-ellipsis">Une récente question prioritaire de constitutionnalité a retenu notre attention. À l’occasion d’un recours dirigé contre une décision de la CNIL du 3 avril 2025 clôturant sa plainte, un requérant demandait au Conseil d’État de renvoyer au Conseil constitutionnel une question prioritaire de constitutionnalité portant à la fois sur certaines dispositions de la loi du […]</p></div>
<div class="article-link"><a href="https://www.aurep.com/publications-et-agenda/acces-des-heritiers-aux-donnees-des-contrats-dassurance-vie-absence-datteinte-aux-droits-et-libertes-constitutionnels/">En savoir plus</a></div>
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<div class="picture"><a href="https://www.aurep.com/publications-et-agenda/exoneration-de-dmtg-des-freres-et-soeurs-resistance-des-juges-du-fonds/"><img width="1920" height="1295" src="https://www.aurep.com/wp-content/uploads/2025/12/Actu-251217.jpg" class="attachment-post-thumbnail size-post-thumbnail wp-post-image" alt="" decoding="async" srcset="https://www.aurep.com/wp-content/uploads/2025/12/Actu-251217.jpg 1920w, https://www.aurep.com/wp-content/uploads/2025/12/Actu-251217-300x202.jpg 300w, https://www.aurep.com/wp-content/uploads/2025/12/Actu-251217-1024x691.jpg 1024w, https://www.aurep.com/wp-content/uploads/2025/12/Actu-251217-768x518.jpg 768w, https://www.aurep.com/wp-content/uploads/2025/12/Actu-251217-1536x1036.jpg 1536w, https://www.aurep.com/wp-content/uploads/2025/12/Actu-251217-600x405.jpg 600w" sizes="(max-width: 1920px) 100vw, 1920px" /></a></div>
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<div class="category"><span class="badge">Actualités</span></div> <div class="date"><p>17/12/2025</p></div>
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<div class="article-title"><h4><a class="text-ellipsis" href="https://www.aurep.com/publications-et-agenda/exoneration-de-dmtg-des-freres-et-soeurs-resistance-des-juges-du-fonds/">Exonération de DMTG des frères et sœurs : résistance des juges du fonds</a></h4></div>
<div class="article-excerpt"><p class="text-ellipsis">Nous commentions il y a quelques semaines un arrêt remarqué et publié au bulletin, de la chambre commerciale de la Cour de cassation (Cass. com., 28 mai 2025, n°21-16.632). Dans cette affaire, il était question, comme dans celle objet de la présente actualité, de déterminer si le frère ou la sœur pacsé et vivant sous […]</p></div>
<div class="article-link"><a href="https://www.aurep.com/publications-et-agenda/exoneration-de-dmtg-des-freres-et-soeurs-resistance-des-juges-du-fonds/">En savoir plus</a></div>
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<div class="picture"><a href="https://www.aurep.com/publications-et-agenda/indignite-successorale-et-donation-au-dernier-vivant-nage-en-eaux-troubles/"><img width="1920" height="1080" src="https://www.aurep.com/wp-content/uploads/2025/12/Actu-251216.jpg" class="attachment-post-thumbnail size-post-thumbnail wp-post-image" alt="" decoding="async" srcset="https://www.aurep.com/wp-content/uploads/2025/12/Actu-251216.jpg 1920w, https://www.aurep.com/wp-content/uploads/2025/12/Actu-251216-300x169.jpg 300w, https://www.aurep.com/wp-content/uploads/2025/12/Actu-251216-1024x576.jpg 1024w, https://www.aurep.com/wp-content/uploads/2025/12/Actu-251216-768x432.jpg 768w, https://www.aurep.com/wp-content/uploads/2025/12/Actu-251216-1536x864.jpg 1536w, https://www.aurep.com/wp-content/uploads/2025/12/Actu-251216-600x338.jpg 600w" sizes="(max-width: 1920px) 100vw, 1920px" /></a></div>
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<div class="category"><span class="badge">Actualités</span></div> <div class="date"><p>16/12/2025</p></div>
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<div class="article-title"><h4><a class="text-ellipsis" href="https://www.aurep.com/publications-et-agenda/indignite-successorale-et-donation-au-dernier-vivant-nage-en-eaux-troubles/">Indignité successorale et donation au dernier vivant : nage en eaux troubles </a></h4></div>
<div class="article-excerpt"><p class="text-ellipsis">Arrêt de section de la première chambre civile de la Cour de cassation du 10 décembre 2025 (Cass. 1ère civ., 10 déc. 2025, n° 23-19.975), dont la lecture laisse une impression sombre, tant l’affaire touche à ce que la pratique contentieuse a de plus éprouvant ; de celles que l’on préférerait ne jamais voir surgir. L’indignité […]</p></div>
<div class="article-link"><a href="https://www.aurep.com/publications-et-agenda/indignite-successorale-et-donation-au-dernier-vivant-nage-en-eaux-troubles/">En savoir plus</a></div>
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<div class="picture"><a href="https://www.aurep.com/publications-et-agenda/etre-lmnp-a-lir-et-lmp-a-lifi-cles-et-charmes-dun-double-statut/"><img width="1920" height="1254" src="https://www.aurep.com/wp-content/uploads/2025/12/News-560-C-Tournayre-v2.jpg" class="attachment-post-thumbnail size-post-thumbnail wp-post-image" alt="" decoding="async" srcset="https://www.aurep.com/wp-content/uploads/2025/12/News-560-C-Tournayre-v2.jpg 1920w, https://www.aurep.com/wp-content/uploads/2025/12/News-560-C-Tournayre-v2-300x196.jpg 300w, https://www.aurep.com/wp-content/uploads/2025/12/News-560-C-Tournayre-v2-1024x669.jpg 1024w, https://www.aurep.com/wp-content/uploads/2025/12/News-560-C-Tournayre-v2-768x502.jpg 768w, https://www.aurep.com/wp-content/uploads/2025/12/News-560-C-Tournayre-v2-1536x1003.jpg 1536w, https://www.aurep.com/wp-content/uploads/2025/12/News-560-C-Tournayre-v2-600x392.jpg 600w" sizes="(max-width: 1920px) 100vw, 1920px" /></a></div>
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<div class="category"><span class="badge">Eclairages</span></div> <div class="date"><p>12/12/2025</p></div>
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<div class="article-title"><h4><a class="text-ellipsis" href="https://www.aurep.com/publications-et-agenda/etre-lmnp-a-lir-et-lmp-a-lifi-cles-et-charmes-dun-double-statut/">Être LMNP à l’IR et LMP à l’IFI – Clés et charmes d’un double statut</a></h4></div>
<div class="article-excerpt"><p class="text-ellipsis">L’éclairage en version PDF : ICI La location meublée connait différents particularismes juridiques et fiscaux. Activité civile au regard du droit privé, commerciale au regard du droit fiscal (entrainant notamment des conséquences juridiques sur la destination des biens), celle-ci peut être exercée à titre professionnelle ou non, à courte durée ou non et engendrer ainsi […]</p></div>
<div class="article-link"><a href="https://www.aurep.com/publications-et-agenda/etre-lmnp-a-lir-et-lmp-a-lifi-cles-et-charmes-dun-double-statut/">En savoir plus</a></div>
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<div class="picture"><a href="https://www.aurep.com/publications-et-agenda/rapport-de-la-cour-des-comptes-sur-les-plus-values-immobilieres-des-particuliers/"><img width="1920" height="1320" src="https://www.aurep.com/wp-content/uploads/2025/12/Actu-251211.jpg" class="attachment-post-thumbnail size-post-thumbnail wp-post-image" alt="" decoding="async" srcset="https://www.aurep.com/wp-content/uploads/2025/12/Actu-251211.jpg 1920w, https://www.aurep.com/wp-content/uploads/2025/12/Actu-251211-300x206.jpg 300w, https://www.aurep.com/wp-content/uploads/2025/12/Actu-251211-1024x704.jpg 1024w, https://www.aurep.com/wp-content/uploads/2025/12/Actu-251211-768x528.jpg 768w, https://www.aurep.com/wp-content/uploads/2025/12/Actu-251211-1536x1056.jpg 1536w, https://www.aurep.com/wp-content/uploads/2025/12/Actu-251211-600x413.jpg 600w" sizes="(max-width: 1920px) 100vw, 1920px" /></a></div>
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<div class="category"><span class="badge">Actualités</span></div> <div class="date"><p>11/12/2025</p></div>
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<div class="article-title"><h4><a class="text-ellipsis" href="https://www.aurep.com/publications-et-agenda/rapport-de-la-cour-des-comptes-sur-les-plus-values-immobilieres-des-particuliers/">Rapport de la Cour des comptes sur les plus-values immobilières des particuliers </a></h4></div>
<div class="article-excerpt"><p class="text-ellipsis">Un colosse, le marché immobilier, à manier avec prudence : tel est le ressenti qu’il ressort de la lecture du rapport de la Cour des comptes, relatif à l’imposition des plus-values immobilières des particuliers, publié le 25 novembre 2025. Le rapport porte sur le régime en vigueur depuis la dernière réforme intervenue en 2011-2013. Les constats : […]</p></div>
<div class="article-link"><a href="https://www.aurep.com/publications-et-agenda/rapport-de-la-cour-des-comptes-sur-les-plus-values-immobilieres-des-particuliers/">En savoir plus</a></div>
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<div class="picture"><a href="https://www.aurep.com/publications-et-agenda/abus-de-majorite-en-sa-des-precisions/"><img width="1920" height="1280" src="https://www.aurep.com/wp-content/uploads/2025/12/Actu-251210.jpg" class="attachment-post-thumbnail size-post-thumbnail wp-post-image" alt="" decoding="async" srcset="https://www.aurep.com/wp-content/uploads/2025/12/Actu-251210.jpg 1920w, https://www.aurep.com/wp-content/uploads/2025/12/Actu-251210-300x200.jpg 300w, https://www.aurep.com/wp-content/uploads/2025/12/Actu-251210-1024x683.jpg 1024w, https://www.aurep.com/wp-content/uploads/2025/12/Actu-251210-768x512.jpg 768w, https://www.aurep.com/wp-content/uploads/2025/12/Actu-251210-1536x1024.jpg 1536w, https://www.aurep.com/wp-content/uploads/2025/12/Actu-251210-600x400.jpg 600w" sizes="(max-width: 1920px) 100vw, 1920px" /></a></div>
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<div class="category"><span class="badge">Actualités</span></div> <div class="date"><p>10/12/2025</p></div>
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<div class="article-title"><h4><a class="text-ellipsis" href="https://www.aurep.com/publications-et-agenda/abus-de-majorite-en-sa-des-precisions/">Abus de majorité en SA : des précisions</a></h4></div>
<div class="article-excerpt"><p class="text-ellipsis">Par un arrêt du 26 novembre 2025, la chambre commerciale de la Cour de cassation (Cass. com., 26 nov. 2025, n°23-23.363) est venue préciser les contours de l’abus de majorité au sein des sociétés anonymes (SA). Dans cette affaire, la Haute juridiction s’est basée sur l’article 1833 du Code civil traitant de dispositions générales du […]</p></div>
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<div class="category"><span class="badge">Actualités</span></div> <div class="date"><p>09/12/2025</p></div>
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<div class="article-title"><h4><a class="text-ellipsis" href="https://www.aurep.com/publications-et-agenda/pacte-dutreil-engagement-collectif-de-conservation-prorogation-tacite-et-responsabilite-de-lavocat/">Pacte Dutreil, engagement collectif de conservation, prorogation tacite et responsabilité de l’avocat</a></h4></div>
<div class="article-excerpt"><p class="text-ellipsis">En l’espèce, le litige s’inscrivait dans le cadre de la transmission à titre gratuit, par des parents à leurs deux enfants, des titres d’une holding sous le bénéfice de l’exonération partielle du dispositif Dutreil. La holding détenait les titres d’une société d’exploitation. À cette fin, la holding s’était engagée pour elle et ses ayants cause, […]</p></div>
<div class="article-link"><a href="https://www.aurep.com/publications-et-agenda/pacte-dutreil-engagement-collectif-de-conservation-prorogation-tacite-et-responsabilite-de-lavocat/">En savoir plus</a></div>
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