January 2026
The matrimonial property regime of participation in accrued gains is at the heart of a wealth of legislative and case law developments.
While the law of March 31, 2024 reinstates the provisions of the marriage contract between spouses, in particular the clauses excluding professional assets from the calculation of the participation claim, recent case law has, on the contrary, created legal uncertainty by taking into account the capital gains generated during the marriage by the business owner’s activity, which he or she originally owned, in the amount of the acquisitions to be shared.
Therefore, it is now even more important than ever for entrepreneurs who are married under this regime or who are considering which matrimonial regime to adopt or how to modify it to seek advice from their notary.
Victor ANTIN and Sandrine LAMERAND, Notaires in Lyon, answer in this article the question of whether the participation in accrued gains is appropriate for business owners.
This article is only available in French.
Althémis Lyon
Victor ANTIN is a partner Civil Law notary at Lyon.
He has gained his experience within the Althémis Group. He advices company directors offering them a global vision for the transmission of their private and professional assets.
He graduated from the DJCE (specialised business law program) in Lyon.
Althémis Lyon
Sandrine LAMERAND is a partner notary in Lyon and head of the wealth and family engineering department.
She specializes in matrimonial property regimes, asset transfers and inheritance law. She advises and assists her clients with issues of liquidation and organization of complex or intergenerational transfers, in a national or international context.
Stéphanie BOHUON
Public relations manager
