{"id":3982,"date":"2025-11-19T15:52:09","date_gmt":"2025-11-19T14:52:09","guid":{"rendered":"https:\/\/www.aucoffre.com\/academie\/?p=3982"},"modified":"2025-11-19T15:52:11","modified_gmt":"2025-11-19T14:52:11","slug":"pieces-or-don-usage","status":"publish","type":"post","link":"https:\/\/www.aucoffre.com\/academie\/pieces-or-don-usage\/","title":{"rendered":"Le don d\u2019usage appliqu\u00e9 aux pi\u00e8ces d\u2019or\u00a0: d\u00e9cryptage du cadre juridique"},"content":{"rendered":"\n<p class=\"wp-block-paragraph\">Une pi\u00e8ce d\u2019or ou d\u2019argent pour No\u00ebl&nbsp;? Un cadeau symbolique et un beau geste de transmission, qui peut \u00eatre qualifi\u00e9 de pr\u00e9sent, ou don d\u2019usage. Ce n\u2019est pas un d\u00e9tail&nbsp;: le pr\u00e9sent d\u2019usage n\u2019a pas \u00e0 \u00eatre d\u00e9clar\u00e9 \u00e0 l\u2019inverse d\u2019un don manuel. Du moins, tant que les crit\u00e8res sont bien respect\u00e9s&nbsp;! Quels sont-ils&nbsp;? Et comment le don d\u2019usage s\u2019applique-t-il aux pi\u00e8ces comme le Napol\u00e9on&nbsp;? L\u2019Acad\u00e9mie vous explique tout.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">Ce qu\u2019il faut retenir<\/h2>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Offrir une pi\u00e8ce d\u2019or peut \u00eatre consid\u00e9r\u00e9 comme un don d\u2019usage si le cadeau est li\u00e9 \u00e0 une occasion sp\u00e9ciale, et si sa valeur reste raisonnable par rapport aux revenus du donateur.<\/li>\n\n\n\n<li>Il n\u2019est pas obligatoire de d\u00e9clarer le don d\u2019usage \u00e0 l\u2019administration fiscale, et le cadeau n\u2019est pas imposable.<\/li>\n\n\n\n<li>Si la pi\u00e8ce n\u2019est pas offerte pour un \u00e9v\u00e9nement et\/ou si sa valeur est trop importante, elle peut passer dans la cat\u00e9gorie des dons manuels, avec des cons\u00e9quences fiscales diff\u00e9rentes.<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\"><em>Disclaimer&nbsp;: cet article a une vocation p\u00e9dagogique. Il ne constitue en aucun cas un avis personnalis\u00e9, ni l\u2019analyse d\u2019une situation particuli\u00e8re. Ces informations ne remplacent pas l\u2019expertise d\u2019un professionnel qualifi\u00e9, tel qu\u2019un notaire ou un conseiller juridique.<\/em><\/p>\n\n\n\n<h2 class=\"wp-block-heading\">D\u00e9finition juridique du don d\u2019usage<\/h2>\n\n\n\n<pre class=\"wp-block-preformatted\"><strong>Attention<\/strong>&nbsp;: dans cet article, nous utilisons le terme de \u00ab&nbsp;don d\u2019usage&nbsp;\u00bb qui est le plus employ\u00e9 dans le langage courant. En r\u00e9alit\u00e9, au regard de la loi et de l'administration, il s\u2019agit d\u2019un \u00ab&nbsp;pr\u00e9sent d\u2019usage&nbsp;\u00bb. Le mot pr\u00e9sent permet d\u2019\u00e9viter la confusion avec le don manuel, qui d\u00e9pend d\u2019un tout autre r\u00e9gime fiscal.<\/pre>\n\n\n\n<h3 class=\"wp-block-heading\">Le cadre l\u00e9gal du pr\u00e9sent ou don d\u2019usage<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">La notion de pr\u00e9sent d\u2019usage apparait dans <a href=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000006432838\/2025-11-18\">l\u2019article 852 du Code civil<\/a>. \u00ab&nbsp;<em>Les frais de nourriture, d&rsquo;entretien, d&rsquo;\u00e9ducation, d&rsquo;apprentissage, les frais ordinaires d&rsquo;\u00e9quipement, ceux de noces et les pr\u00e9sents d&rsquo;usage ne doivent pas \u00eatre rapport\u00e9s, sauf volont\u00e9 contraire du disposant. Le caract\u00e8re de pr\u00e9sent d&rsquo;usage s&rsquo;appr\u00e9cie \u00e0 la date o\u00f9 il est consenti et compte tenu de la fortune du disposant<\/em>.&nbsp;\u00bb<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Mais cet article ne fait pas mention de crit\u00e8res chiffr\u00e9s exacts. <strong>C\u2019est la jurisprudence qui a pr\u00e9cis\u00e9 les contours du don d\u2019usage au fil du temps.<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Autre point important&nbsp;: le don d\u2019usage b\u00e9n\u00e9ficie d\u2019un <strong>cadre plus souple que les autres formes de dons<\/strong>, et d\u2019une fiscalit\u00e9 all\u00e9g\u00e9e. Il n\u2019est <strong>pas n\u00e9cessaire de d\u00e9clarer le pr\u00e9sent<\/strong>, tant que celui-ci respecte les crit\u00e8res reconnus par la loi et la jurisprudence. Aussi, il n\u2019est pas imposable.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">Deux crit\u00e8res incontournables pour d\u00e9finir un don d\u2019usage<\/h3>\n\n\n\n<h4 class=\"wp-block-heading\">L\u2019\u00e9v\u00e9nement<\/h4>\n\n\n\n<p class=\"wp-block-paragraph\">Pour qu\u2019un geste soit qualifi\u00e9 de don d\u2019usage, il doit \u00eatre reli\u00e9 \u00e0 un \u00e9v\u00e9nement sp\u00e9cial. Par exemple&nbsp;: un anniversaire, No\u00ebl, un mariage, l\u2019obtention d\u2019un dipl\u00f4me, etc. <a href=\"https:\/\/www.aucoffre.com\/recherche\/metal-1\/marketing_list-5\/stype-1\/produit\">Offrir un Napol\u00e9on<\/a> pour une naissance ou pour les \u00e9trennes, comme le veut la coutume, peut donc entrer dans ce cadre. Ce crit\u00e8re est indispensable&nbsp;: <strong>sans occasion particuli\u00e8re, le cadeau peut \u00eatre interpr\u00e9t\u00e9 comme une autre forme de don ou donation<\/strong>.<\/p>\n\n\n\n<h4 class=\"wp-block-heading\">La valeur<\/h4>\n\n\n\n<p class=\"wp-block-paragraph\">Le cadeau doit rester coh\u00e9rent avec les ressources et le patrimoine de la personne qui l\u2019offre, pour \u00eatre consid\u00e9r\u00e9 comme un don d\u2019usage. Selon la jurisprudence, les juges examinent diff\u00e9rents \u00e9l\u00e9ments&nbsp;comme&nbsp;:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Le niveau de revenus\u00a0;<\/li>\n\n\n\n<li>La fr\u00e9quence des cadeaux\u00a0;<\/li>\n\n\n\n<li>L\u2019importance du geste au regard des biens du donateur.<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">En fait, c\u2019est une question de proportion. <a href=\"https:\/\/www.lexbase.fr\/jurisprudence\/1120342-ca-paris-1ere-b-11042002-n-200103791\">En 2002, la Cour d\u2019appel de Paris<\/a> retenait un pourcentage \u00e9quivalent \u00e0 <strong>2,5&nbsp;% des revenus annuels du donateur<\/strong> pour qualifier un pr\u00e9sent d\u2019usage. Sur une somme donn\u00e9e, une partie \u00e9tait qualifi\u00e9e de pr\u00e9sent d\u2019usage et l\u2019autre \u2013 plus importante \u2013 repr\u00e9sentait un don manuel potentiellement imposable.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">Les pi\u00e8ces d\u2019or dans le cadre du don d\u2019usage<\/h2>\n\n\n\n<h3 class=\"wp-block-heading\">Pourquoi les pi\u00e8ces d\u2019or sont-elles compatibles avec le don d\u2019usage&nbsp;?<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">Offrir des pi\u00e8ces d\u2019or (ou m\u00eame d\u2019argent) rev\u00eat une dimension symbolique et traditionnelle forte, et ce depuis la nuit des temps&nbsp;! <strong>Les pi\u00e8ces (Napol\u00e9on 20 francs, Hercule 50 francs&#8230;) ont toujours \u00e9t\u00e9 offertes pour marquer des \u00e9v\u00e9nements<\/strong> ou des \u00e9tapes de la vie. \u00c0 ce titre, elles cochent une premi\u00e8re case du don d\u2019usage. Et la seconde case, celle de la valeur&nbsp;? Avec un <a href=\"https:\/\/www.aucoffre.com\/cours-or\">cours de l\u2019or<\/a> qui bat les records en 2025, la question se pose. Il faut retenir qu\u2019<strong>il existe des pi\u00e8ces d\u2019or ou d\u2019argent pour tous les budgets, avec diff\u00e9rents formats<\/strong>, du vingti\u00e8me d\u2019once \u00e0 l\u2019once. Le prix d\u2019une pi\u00e8ce varie aussi en fonction de sa prime, qui d\u00e9pend notamment de la raret\u00e9 et de l\u2019\u00e9tat de conservation. Cela permet d\u2019adapter la valeur du cadeau pour rester dans le cadre du don d\u2019usage. Enfin, m\u00eame si la valeur d\u2019une pi\u00e8ce augmente avec le temps, un gain ult\u00e9rieur ne devrait pas modifier pas la qualification en don d\u2019usage. Ce qui compte, c\u2019est la valeur du pr\u00e9sent et la situation du donateur au moment de l\u2019\u00e9v\u00e9nement et du cadeau.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>\u00c0 lire aussi&nbsp;:<\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><a href=\"https:\/\/www.aucoffre.com\/academie\/pieces-or-petits-formats-veravalor\/\">Pi\u00e8ces d\u2019or : les petits formats sont de retour<\/a><\/li>\n\n\n\n<li><a href=\"https:\/\/www.aucoffre.com\/academie\/valeur-pieces-or-investissement\/\">Les pi\u00e8ces d\u2019or prennent-elles de la valeur ?<\/a><\/li>\n<\/ul>\n\n\n\n<h3 class=\"wp-block-heading\">Quelles pi\u00e8ces d\u2019or acheter pour un cadeau&nbsp;?<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">Acheter une pi\u00e8ce d\u2019or dans le but de faire un cadeau est un choix personnel, qui peut \u00eatre motiv\u00e9 par des crit\u00e8res historiques, culturels ou tout simplement affectifs.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Quelques exemples de pi\u00e8ces d\u2019or \u00e0 offrir&nbsp;:<\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Un <a href=\"https:\/\/www.aucoffre.com\/academie\/napoleon-piece-or\/\">Napol\u00e9on<\/a> 20 francs\u00a0;<\/li>\n\n\n\n<li>Une <a href=\"https:\/\/www.aucoffre.com\/academie\/britannia-or-argent-piece-investir\/\">Britannia or ou argent<\/a>\u00a0;<\/li>\n\n\n\n<li>Un <a href=\"https:\/\/www.aucoffre.com\/academie\/krugerrand-or-premiere-piece-bullion-moderne\/\">Krugerrand<\/a>\u00a0;<\/li>\n\n\n\n<li>Une <a href=\"https:\/\/www.aucoffre.com\/or\/vera-valor-cours-legal\">Vera Valor<\/a>.<\/li>\n<\/ul>\n\n\n\n<h3 class=\"wp-block-heading\">Offrir des pi\u00e8ces d\u2019or&nbsp;: conserver une preuve du don d\u2019usage&nbsp;!<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">M\u00eame si aucune formalit\u00e9 ni document officiel n\u2019est impos\u00e9 pour un don d\u2019usage, il est judicieux de <strong>garder une trace du contexte dans lequel la pi\u00e8ce a \u00e9t\u00e9 offerte<\/strong>. Une carte de v\u0153ux ou d\u2019anniversaire, ou tout autre \u00e9l\u00e9ment qui rappelle l\u2019occasion, demeure utile si l\u2019administration devait v\u00e9rifier la nature du cadeau. De m\u00eame, <strong>une copie de la facture et le certificat de la pi\u00e8ce<\/strong> attestent de sa valeur et de sa coh\u00e9rence.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">Pr\u00e9sent d\u2019usage ou don manuel : comment les distinguer ?<\/h2>\n\n\n\n<h3 class=\"wp-block-heading\">D\u00e9finition de la notion de don manuel<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">Le don manuel, pr\u00e9vu \u00e0 <a href=\"https:\/\/www.legifrance.gouv.fr\/codes\/section_lc\/LEGITEXT000006069577\/LEGISCTA000006197319\/2025-11-18\">l&rsquo;article 757 du Code g\u00e9n\u00e9ral des imp\u00f4ts<\/a> (CGI), correspond \u00e0 une forme de donation. Il s\u2019agit d\u2019une <strong>remise d\u2019un bien meuble de la main \u00e0 la main<\/strong>&nbsp;:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Un objet\u00a0;<\/li>\n\n\n\n<li>Des bijoux\u00a0;<\/li>\n\n\n\n<li>Des actions\u00a0;<\/li>\n\n\n\n<li>Une somme d\u2019argent\u00a0;<\/li>\n\n\n\n<li>Etc.<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">La diff\u00e9rence avec le pr\u00e9sent d\u2019usage est que <strong>le don manuel doit \u00eatre d\u00e9clar\u00e9<\/strong> \u00e0 l\u2019administration, m\u00eame s\u2019il ne donne pas syst\u00e9matiquement lieu au paiement d\u2019un imp\u00f4t ou d\u2019une taxe.<\/p>\n\n\n\n<pre class=\"wp-block-preformatted\"><strong>Pour en savoir plus&nbsp;:<\/strong> <a href=\"https:\/\/www.aucoffre.com\/academie\/transmettre-son-or-droit-de-donation\/\">Transmettre son or : tout ce qu\u2019il faut savoir sur le droit de donation<\/a><\/pre>\n\n\n\n<h3 class=\"wp-block-heading\">Quand une pi\u00e8ce d\u2019or cesse-t-elle d\u2019\u00eatre un don d\u2019usage ?<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">Une pi\u00e8ce d\u2019or peut basculer dans la cat\u00e9gorie du don manuel dans plusieurs situations. Tout d\u2019abord, <strong>si le geste n\u2019est reli\u00e9 \u00e0 aucun \u00e9v\u00e9nement sp\u00e9cial<\/strong>. L\u2019importance excessive du cadeau change aussi la donne&nbsp;: si la pi\u00e8ce repr\u00e9sente <strong>une valeur disproportionn\u00e9e<\/strong> par rapport aux revenus du donateur. Enfin, des <strong>cadeaux r\u00e9p\u00e9t\u00e9s ou fr\u00e9quents<\/strong>, au-del\u00e0 du \u00ab&nbsp;raisonnable&nbsp;\u00bb, d\u00e9passent le cadre du don d\u2019usage.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">Quelles sont les cons\u00e9quences d\u2019une mauvaise qualification&nbsp;?<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">Les situations sont examin\u00e9es au cas par cas. Si l\u2019administration fiscale ou le tribunal estime que le ou les cadeaux ne remplissent pas les conditions du pr\u00e9sent d\u2019usage, le geste peut \u00eatre <strong>requalifi\u00e9 en don manuel<\/strong>. Cela entra\u00eene des cons\u00e9quences fiscales diff\u00e9rentes&nbsp;: d\u2019une part car le don manuel doit \u00eatre d\u00e9clar\u00e9, et d\u2019autre part parce qu\u2019il peut \u00eatre imposable (selon montant et conditions). Cela a aussi un <strong>impact dans une succession<\/strong>. <a href=\"https:\/\/www.legifrance.gouv.fr\/juri\/id\/JURITEXT000047570879?init=true&amp;page=1&amp;query=21-18.616&amp;searchField=ALL&amp;tab_selection=all\">En 2023, la Cour de cassation<\/a> a par exemple annul\u00e9 la qualification de virements, ch\u00e8ques et remises d\u2019esp\u00e8ces en pr\u00e9sents d\u2019usages car, dans ce cas pr\u00e9cis, il manquait la notion d\u2019\u00e9v\u00e9nement.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Une pi\u00e8ce d\u2019or ou d\u2019argent pour No\u00ebl&nbsp;? Un cadeau symbolique et un beau geste de transmission, qui peut \u00eatre qualifi\u00e9 de pr\u00e9sent, ou don d\u2019usage. Ce n\u2019est pas un d\u00e9tail&nbsp;: le pr\u00e9sent d\u2019usage n\u2019a pas \u00e0 \u00eatre d\u00e9clar\u00e9 \u00e0 l\u2019inverse d\u2019un don manuel. Du moins, tant que les crit\u00e8res sont bien respect\u00e9s&nbsp;! Quels sont-ils&nbsp;? Et [&hellip;]<\/p>\n","protected":false},"author":34,"featured_media":3985,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"content-type":"","jnews-multi-image_gallery":[],"jnews_single_post":{"subtitle":"","format":"standard","video":"","gallery":"","source_name":"","source_url":"","via_name":"","via_url":"","override_template":"0","override":[{"template":"8","single_blog_custom":"","parallax":"1","fullscreen":"0","layout":"no-sidebar-narrow","sidebar":"default-sidebar","second_sidebar":"default-sidebar","sticky_sidebar":"1","share_position":"bottom","share_float_style":"share-monocrhome","show_share_counter":"1","show_view_counter":"1","show_featured":"1","show_post_meta":"1","show_post_author":"0","show_post_author_image":"1","show_post_date":"1","post_date_format":"default","post_date_format_custom":"Y\/m\/d","show_post_category":"1","show_post_reading_time":"1","post_reading_time_wpm":"300","show_zoom_button":"0","zoom_button_out_step":"2","zoom_button_in_step":"3","show_post_tag":"1","show_prev_next_post":"1","show_popup_post":"1","number_popup_post":"2","show_author_box":"1","show_post_related":"1","show_inline_post_related":"0"}],"override_image_size":"0","image_override":[{"single_post_thumbnail_size":"crop-500","single_post_gallery_size":"crop-500"}],"trending_post":"0","trending_post_position":"meta","trending_post_label":"Trending","sponsored_post":"0","sponsored_post_label":"Sponsored by","sponsored_post_name":"","sponsored_post_url":"","sponsored_post_logo_enable":"0","sponsored_post_logo":"","sponsored_post_desc":"","disable_ad":"0"},"jnews_primary_category":{"id":"","hide":""},"jnews_social_meta":{"fb_title":"","fb_description":"","fb_image":"","twitter_title":"","twitter_description":"","twitter_image":""},"jnews_override_counter":{"override_view_counter":"0","view_counter_number":"0","override_share_counter":"0","share_counter_number":"0","override_like_counter":"0","like_counter_number":"0","override_dislike_counter":"0","dislike_counter_number":"0"},"footnotes":""},"categories":[80],"tags":[],"niveau":[],"class_list":["post-3982","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-univers-metaux-precieux"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v28.2 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Pi\u00e8ces d&#039;or et don d&#039;usage : que dit la loi ?<\/title>\n<meta name=\"description\" content=\"Comment offrir des pi\u00e8ces d&#039;or dans le cadre du don d&#039;usage ? 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