Before the liquidation of the matrimonial regime, one of the spouses sometimes notices that their spouse’s lifestyle does not correspond to their declarations. Foreign bank accounts, unacknowledged shares, cash withdrawn in cash, family donations kept silent: a part of the assets can remain invisible if no control is undertaken.
However, the law requires it: “ in matters of divorceeach spouse is bound by an obligation of loyalty and information », recalls Maître Benjamin Boulard, lawyer at the Paris Court of Appeal. Several tools exist to identify this hidden heritage, have them activated by the judge and, if necessary, sanction the offending spouse.
Transparency obligations and sworn declaration
First weapon: the declaration on honor provided for in article 272 of the Civil Code, which commits each spouse to the accuracy of their income and assets. “Practitioners and magistrates frequently use it to secure the transparency of the file”underlines Maître Boulard. If its absence does not prevent the judge from ruling, it can weaken the credibility of the defaulting spouse. “Some judges draw unfavorable consequences from the absence of a declaration”adds the lawyer.
Expertise, investigations and access to tax files
The judge can order communication injunctions, a heritage assessment or appoint a notary to reconstitute the real assets. Bank statements can be cross-checked, the last three IFI declarations examined, and the Ficoba, Agira or Evafisc files queried via the mandated professionals. These investigations make it possible to identify dormant accounts, forgotten life insurance contracts or undeclared real estate.
Community concealment, evidence to be collected and recourse after divorce
During liquidation, missing funds can be reinstated and community concealment sanctioned: the offending spouse loses all rights to the concealed property (article 1477). Photos, exchanges and statements collected discreetly before the procedure strengthen the case. Additional sharing remains possible after divorce for omitted assets, within the limitation periods. In serious cases, criminal proceedings (false certification or organized insolvency) may also be initiated.
