{"id":2539,"date":"2022-05-02T07:00:30","date_gmt":"2022-05-02T07:00:30","guid":{"rendered":"https:\/\/rouzade.com\/?p=2539"},"modified":"2025-11-30T10:50:43","modified_gmt":"2025-11-30T09:50:43","slug":"nalog-na-nasledstvo-razmer-vychety-shkala","status":"publish","type":"post","link":"https:\/\/rouzade.com\/fr\/nalog-na-nasledstvo-razmer-vychety-shkala\/","title":{"rendered":"Droits de succession en France\u00a0: Montant, d\u00e9ductions et bar\u00e8me"},"content":{"rendered":"<p>En cas de succession, les droits de succession doivent \u00eatre pay\u00e9s sur la partie imposable de la succession. Combien les valent-ils entre \u00e9poux, partenaires du Pacs ? Quelles exceptions et d\u00e9ductions sont possibles ? Comment est calcul\u00e9 cet imp\u00f4t ?<\/p>\n<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_82_2 counter-hierarchy ez-toc-counter ez-toc-custom ez-toc-container-direction\">\n<div class=\"ez-toc-title-container\">\n<p class=\"ez-toc-title\" style=\"cursor:inherit\">Contenu<\/p>\n<span class=\"ez-toc-title-toggle\"><a href=\"#\" class=\"ez-toc-pull-right ez-toc-btn ez-toc-btn-xs ez-toc-btn-default ez-toc-toggle\" aria-label=\"Basculer la table des mati\u00e8res\"><span class=\"ez-toc-js-icon-con\"><span class=\"\"><span class=\"eztoc-hide\" style=\"display:none;\">Basculer<\/span><span class=\"ez-toc-icon-toggle-span\"><svg style=\"fill: #000000;color:#000000\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" class=\"list-377408\" width=\"20px\" height=\"20px\" viewbox=\"0 0 24 24\" fill=\"none\"><path d=\"M6 6H4v2h2V6zm14 0H8v2h12V6zM4 11h2v2H4v-2zm16 0H8v2h12v-2zM4 16h2v2H4v-2zm16 0H8v2h12v-2z\" fill=\"currentColor\"><\/path><\/svg><svg style=\"fill: #000000;color:#000000\" class=\"arrow-unsorted-368013\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"10px\" height=\"10px\" viewbox=\"0 0 24 24\" version=\"1.2\" baseprofile=\"tiny\"><path d=\"M18.2 9.3l-6.2-6.3-6.2 6.3c-.2.2-.3.4-.3.7s.1.5.3.7c.2.2.4.3.7.3h11c.3 0 .5-.1.7-.3.2-.2.3-.5.3-.7s-.1-.5-.3-.7zM5.8 14.7l6.2 6.3 6.2-6.3c.2-.2.3-.5.3-.7s-.1-.5-.3-.7c-.2-.2-.4-.3-.7-.3h-11c-.3 0-.5.1-.7.3-.2.2-.3.5-.3.7s.1.5.3.7z\"\/><\/svg><\/span><\/span><\/span><\/a><\/span><\/div>\n<nav><ul class='ez-toc-list ez-toc-list-level-1' ><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-1\" href=\"https:\/\/rouzade.com\/fr\/nalog-na-nasledstvo-razmer-vychety-shkala\/#%d0%9d%d0%b0%d0%bb%d0%be%d0%b3_%d0%bd%d0%b0_%d0%bd%d0%b0%d1%81%d0%bb%d0%b5%d0%b4%d1%81%d1%82%d0%b2%d0%be_%d0%b2%d0%be_%d0%a4%d1%80%d0%b0%d0%bd%d1%86%d0%b8%d0%b8\" >Droits de succession en France<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/rouzade.com\/fr\/nalog-na-nasledstvo-razmer-vychety-shkala\/#%d0%9a%d0%be%d0%b3%d0%b4%d0%b0_%d0%b8_%d0%b3%d0%b4%d0%b5_%d0%bf%d0%bb%d0%b0%d1%82%d0%b8%d1%82%d1%8c_%d0%bd%d0%b0%d0%bb%d0%be%d0%b3_%d0%bd%d0%b0_%d0%bd%d0%b0%d1%81%d0%bb%d0%b5%d0%b4%d1%81%d1%82%d0%b2%d0%be\" >Quand et o\u00f9 payer les droits de succession ?<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/rouzade.com\/fr\/nalog-na-nasledstvo-razmer-vychety-shkala\/#%d0%a3%d0%bf%d0%bb%d0%b0%d1%82%d0%b0_%d0%bd%d0%b0%d0%bb%d0%be%d0%b3%d0%b0_%d0%bd%d0%b0_%d0%bd%d0%b0%d1%81%d0%bb%d0%b5%d0%b4%d1%81%d1%82%d0%b2%d0%be_%d0%ba%d1%82%d0%be_%d0%b8_%d0%ba%d0%be%d0%bc%d1%83\" >Payer les droits de succession : qui et \u00e0 qui ?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/rouzade.com\/fr\/nalog-na-nasledstvo-razmer-vychety-shkala\/#%d0%a1%d1%80%d0%be%d0%ba_%d1%83%d0%bf%d0%bb%d0%b0%d1%82%d1%8b_%d0%b8_%d0%bf%d0%be%d0%b4%d0%b0%d1%87%d0%b8_%d0%b4%d0%b5%d0%ba%d0%bb%d0%b0%d1%80%d0%b0%d1%86%d0%b8%d0%b8_%d0%be_%d0%bf%d1%80%d0%b0%d0%b2%d0%be%d0%bf%d1%80%d0%b5%d0%b5%d0%bc%d1%81%d1%82%d0%b2%d0%b5\" >D\u00e9lai de paiement et de d\u00e9p\u00f4t de la d\u00e9claration de succession<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/rouzade.com\/fr\/nalog-na-nasledstvo-razmer-vychety-shkala\/#%d0%a0%d0%b0%d0%b7%d0%bc%d0%b5%d1%80_%d0%bd%d0%b0%d0%bb%d0%be%d0%b3%d0%b0_%d0%bd%d0%b0_%d0%bd%d0%b0%d1%81%d0%bb%d0%b5%d0%b4%d1%81%d1%82%d0%b2%d0%be\" >Montant des droits de succession<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/rouzade.com\/fr\/nalog-na-nasledstvo-razmer-vychety-shkala\/#%d0%9d%d0%b0%d0%bb%d0%be%d0%b3_%d0%bd%d0%b0_%d0%bd%d0%b0%d1%81%d0%bb%d0%b5%d0%b4%d1%81%d1%82%d0%b2%d0%be_%d1%80%d0%b0%d1%81%d1%87%d0%b5%d1%82_%d0%b2_%d0%bd%d0%b5%d1%81%d0%ba%d0%be%d0%bb%d1%8c%d0%ba%d0%be_%d1%88%d0%b0%d0%b3%d0%be%d0%b2\" >Droits de succession : le calcul en quelques \u00e9tapes<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-7\" href=\"https:\/\/rouzade.com\/fr\/nalog-na-nasledstvo-razmer-vychety-shkala\/#%d0%9a%d0%b0%d0%bb%d1%8c%d0%ba%d1%83%d0%bb%d1%8f%d1%82%d0%be%d1%80_%d0%bd%d0%b0%d0%bb%d0%be%d0%b3%d0%b0_%d0%bd%d0%b0_%d0%bd%d0%b0%d1%81%d0%bb%d0%b5%d0%b4%d1%81%d1%82%d0%b2%d0%be\" >Calculateur de droits de succession<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-8\" href=\"https:\/\/rouzade.com\/fr\/nalog-na-nasledstvo-razmer-vychety-shkala\/#%d0%9d%d0%b0%d0%bb%d0%be%d0%b3_%d0%bd%d0%b0_%d0%bd%d0%b0%d1%81%d0%bb%d0%b5%d0%b4%d1%81%d1%82%d0%b2%d0%be_%d0%bc%d0%b5%d0%b6%d0%b4%d1%83_%d1%81%d1%83%d0%bf%d1%80%d1%83%d0%b3%d0%b0%d0%bc%d0%b8_%d0%b8_%d0%bf%d0%b0%d1%80%d1%82%d0%bd%d0%b5%d1%80%d0%b0%d0%bc%d0%b8_pacs_%d0%be%d1%81%d0%b2%d0%be%d0%b1%d0%be%d0%b6%d0%b4%d0%b5%d0%bd%d0%b8%d0%b5\" >Droits de succession entre \u00e9poux Pacs : exon\u00e9ration<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-9\" href=\"https:\/\/rouzade.com\/fr\/nalog-na-nasledstvo-razmer-vychety-shkala\/#%d0%9e%d1%81%d0%b2%d0%be%d0%b1%d0%be%d0%b6%d0%b4%d0%b5%d0%bd%d0%b8%d0%b5_%d0%be%d1%82_%d0%bd%d0%b0%d0%bb%d0%be%d0%b3%d0%b0_%d0%bd%d0%b0_%d0%bd%d0%b0%d1%81%d0%bb%d0%b5%d0%b4%d1%81%d1%82%d0%b2%d0%be_%d0%bf%d0%b5%d1%80%d0%b5%d0%b6%d0%b8%d0%b2%d1%88%d0%b5%d0%b3%d0%be_%d1%81%d1%83%d0%bf%d1%80%d1%83%d0%b3%d0%b0\" >Exon\u00e9ration des droits de succession pour le conjoint survivant<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-10\" href=\"https:\/\/rouzade.com\/fr\/nalog-na-nasledstvo-razmer-vychety-shkala\/#%d0%a3%d1%81%d0%bb%d0%be%d0%b2%d0%b8%d1%8f_%d0%be%d1%81%d0%b2%d0%be%d0%b1%d0%be%d0%b6%d0%b4%d0%b5%d0%bd%d0%b8%d1%8f_%d0%bc%d0%b5%d0%b6%d0%b4%d1%83_%d0%b1%d1%80%d0%b0%d1%82%d1%8c%d1%8f%d0%bc%d0%b8_%d0%b8_%d1%81%d0%b5%d1%81%d1%82%d1%80%d0%b0%d0%bc%d0%b8\" >Conditions de lib\u00e9ration entre fr\u00e8res et s\u0153urs<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-11\" href=\"https:\/\/rouzade.com\/fr\/nalog-na-nasledstvo-razmer-vychety-shkala\/#%d0%9d%d0%b0%d0%bb%d0%be%d0%b3_%d0%bd%d0%b0_%d0%bd%d0%b0%d1%81%d0%bb%d0%b5%d0%b4%d1%81%d1%82%d0%b2%d0%be_%d0%bf%d1%80%d1%8f%d0%bc%d1%8b%d0%b5_%d0%bd%d0%b0%d1%81%d0%bb%d0%b5%d0%b4%d0%bd%d0%b8%d0%ba%d0%b8_%d0%b8_%d0%b4%d1%80%d1%83%d0%b3%d0%b8%d0%b5_%d0%bb%d1%8c%d0%b3%d0%be%d1%82%d1%8b\" >Droits de succession : h\u00e9ritiers directs et autres avantages<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-12\" href=\"https:\/\/rouzade.com\/fr\/nalog-na-nasledstvo-razmer-vychety-shkala\/#%d0%a1%d1%82%d1%80%d0%b0%d1%85%d0%be%d0%b2%d0%b0%d0%bd%d0%b8%d0%b5_%d0%b6%d0%b8%d0%b7%d0%bd%d0%b8_assurance_vie_%d0%b8_%d0%bf%d1%80%d0%b0%d0%b2%d0%b0_%d0%bd%d0%b0%d1%81%d0%bb%d0%b5%d0%b4%d0%be%d0%b2%d0%b0%d0%bd%d0%b8%d1%8f\" >Assurance vie (Assurance Vie) et droits de succession<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-13\" href=\"https:\/\/rouzade.com\/fr\/nalog-na-nasledstvo-razmer-vychety-shkala\/#assurance_vie_%d0%bd%d0%b5_%d0%b2%d1%85%d0%be%d0%b4%d0%b8%d1%82_%d0%b2_%d0%bd%d0%b0%d1%81%d0%bb%d0%b5%d0%b4%d1%81%d1%82%d0%b2%d0%b5%d0%bd%d0%bd%d1%83%d1%8e_%d0%bc%d0%b0%d1%81%d1%81%d1%83\" >L&#039;Assurance Vie n&#039;est pas incluse dans la succession<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-14\" href=\"https:\/\/rouzade.com\/fr\/nalog-na-nasledstvo-razmer-vychety-shkala\/#%d0%9d%d0%b0%d0%bb%d0%be%d0%b3%d0%be%d0%be%d0%b1%d0%bb%d0%be%d0%b6%d0%b5%d0%bd%d0%b8%d0%b5_assurance_vie_%d0%b2_%d1%81%d0%bb%d1%83%d1%87%d0%b0%d0%b5_%d1%81%d0%bc%d0%b5%d1%80%d1%82%d0%b8\" >Fiscalit\u00e9 de l&#039;Assurance Vie en cas de d\u00e9c\u00e8s<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-15\" href=\"https:\/\/rouzade.com\/fr\/nalog-na-nasledstvo-razmer-vychety-shkala\/#%d0%a8%d0%ba%d0%b0%d0%bb%d0%b0_%d0%bd%d0%b0%d0%bb%d0%be%d0%b3%d0%b0_%d0%bd%d0%b0_%d0%bd%d0%b0%d1%81%d0%bb%d0%b5%d0%b4%d1%81%d1%82%d0%b2%d0%be\" >Bar\u00e8me des droits de succession<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-16\" href=\"https:\/\/rouzade.com\/fr\/nalog-na-nasledstvo-razmer-vychety-shkala\/#%d0%9a%d0%b0%d0%ba_%d0%b8%d0%b7%d0%b1%d0%b5%d0%b6%d0%b0%d1%82%d1%8c_%d0%b8%d0%bb%d0%b8_%d1%83%d0%bc%d0%b5%d0%bd%d1%8c%d1%88%d0%b8%d1%82%d1%8c_%d0%bd%d0%b0%d0%bb%d0%be%d0%b3_%d0%bd%d0%b0_%d0%bd%d0%b0%d1%81%d0%bb%d0%b5%d0%b4%d1%81%d1%82%d0%b2%d0%be\" >Comment \u00e9viter ou r\u00e9duire les droits de succession ?<\/a><\/li><\/ul><\/nav><\/div>\n<h2><span class=\"ez-toc-section\" id=\"%d0%9d%d0%b0%d0%bb%d0%be%d0%b3_%d0%bd%d0%b0_%d0%bd%d0%b0%d1%81%d0%bb%d0%b5%d0%b4%d1%81%d1%82%d0%b2%d0%be_%d0%b2%d0%be_%d0%a4%d1%80%d0%b0%d0%bd%d1%86%d0%b8%d0%b8\"><\/span>Droits de succession en France<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>En France, les biens transmis apr\u00e8s d\u00e9c\u00e8s sont soumis aux droits de succession.<\/p>\n<p>Chaque h\u00e9ritier doit payer un imp\u00f4t calcul\u00e9 en fonction de sa part de succession. Ainsi, le calcul des droits de succession s&#039;effectue \u00e0 l&#039;aide de bar\u00e8mes caract\u00e9ristiques de plusieurs cat\u00e9gories d&#039;h\u00e9ritiers. Il existe cependant des d\u00e9ductions et avantages fiscaux pr\u00e9vus par la loi pour les conjoints et les membres de la famille du d\u00e9funt.<\/p>\n<h2><span class=\"ez-toc-section\" id=\"%d0%9a%d0%be%d0%b3%d0%b4%d0%b0_%d0%b8_%d0%b3%d0%b4%d0%b5_%d0%bf%d0%bb%d0%b0%d1%82%d0%b8%d1%82%d1%8c_%d0%bd%d0%b0%d0%bb%d0%be%d0%b3_%d0%bd%d0%b0_%d0%bd%d0%b0%d1%81%d0%bb%d0%b5%d0%b4%d1%81%d1%82%d0%b2%d0%be\"><\/span>Quand et o\u00f9 payer les droits de succession ?<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<h3><span class=\"ez-toc-section\" id=\"%d0%a3%d0%bf%d0%bb%d0%b0%d1%82%d0%b0_%d0%bd%d0%b0%d0%bb%d0%be%d0%b3%d0%b0_%d0%bd%d0%b0_%d0%bd%d0%b0%d1%81%d0%bb%d0%b5%d0%b4%d1%81%d1%82%d0%b2%d0%be_%d0%ba%d1%82%d0%be_%d0%b8_%d0%ba%d0%be%d0%bc%d1%83\"><\/span>Payer les droits de succession : qui et \u00e0 qui ?<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>Le paiement de l&#039;imp\u00f4t sur les biens h\u00e9rit\u00e9s doit, en principe, \u00eatre effectu\u00e9 imm\u00e9diatement (en esp\u00e8ces) sous forme d&#039;un montant forfaitaire, au moment du d\u00e9p\u00f4t d&#039;une d\u00e9claration de droit successoral aupr\u00e8s de l&#039;administration fiscale du lieu de r\u00e9sidence du d\u00e9funt. \u00c7a peut \u00eatre:<\/p>\n<ul>\n<li>ou le centre d&#039;enregistrement des finances publiques SIE (Service des imp\u00f4ts des entreprises),<\/li>\n<li>ou service d&#039;enregistrement d\u00e9partemental dans les grandes villes (Paris, Lyon, Bordeaux, Rennes, Grasse et Nice pour les Alpes-Maritimes),<\/li>\n<li>ou le service du cadastre et de l&#039;immatriculation dans certains d\u00e9partements (Dunkerque et Valenciennes pour le d\u00e9partement du Nord, Montpellier et B\u00e9ziers pour l&#039;H\u00e9rault, Draguignan et Toulon pour le Var, Laon dans l&#039;Aisne, Digne-les-Bains pour les Alpes-Haute-Provence, Gap pour les Hautes-Alpes, Toulouse pour la Haute-Garonne, etc.),<\/li>\n<li>ou Inland Revenue for Non-Resident Individuals (SIP NR) si le d\u00e9funt r\u00e9sidait \u00e0 l\u2019\u00e9tranger.<\/li>\n<\/ul>\n<p>Tout h\u00e9ritier, ainsi que le donataire, c&#039;est-\u00e0-dire le b\u00e9n\u00e9ficiaire de la donation ou le l\u00e9gataire (d&#039;un legs), doivent remplir une demande de succession apr\u00e8s le d\u00e9c\u00e8s du d\u00e9funt. C&#039;est un devoir, sauf dans quelques cas particuliers. Il s&#039;agit d&#039;un document soumis au fisc, qui r\u00e9sume la composition de la succession (biens, dettes), ainsi que les donations faites avant le d\u00e9c\u00e8s.<\/p>\n<p>L&#039;actif net (apr\u00e8s d\u00e9duction des dettes \u00e9ventuelles) de la succession d\u00e9termine les droits qui doivent \u00eatre pay\u00e9s par chaque h\u00e9ritier.<\/p>\n<p>Il existe deux cas de d\u00e9rogation \u00e0 l\u2019obligation de remplir une d\u00e9claration successorale :<\/p>\n<ul>\n<li>Les h\u00e9ritiers en ligne directe (enfants), le conjoint survivant ou le pacs\u00e9 sont dispens\u00e9s de l&#039;obligation de remplir une d\u00e9claration successorale lorsque le total du patrimoine (actif sans d\u00e9duction des dettes, passif) est inf\u00e9rieur \u00e0 50 000 \u20ac, \u00e0 condition qu&#039;ils n&#039;aient pas re\u00e7u un don ou un cadeau (somme d&#039;argent, bijoux, voiture), non d\u00e9clar\u00e9 par le d\u00e9funt.<\/li>\n<li>Pour tout autre b\u00e9n\u00e9ficiaire de la succession, si le patrimoine brut de l&#039;immeuble est inf\u00e9rieur \u00e0 3 000 euros, la d\u00e9claration de succession n&#039;est pas compl\u00e9t\u00e9e.<\/li>\n<\/ul>\n<p>Le formulaire 2705 (Cerfa 11277*08), comme le formulaire 2705-C, 2705-A (pour les contrats d&#039;assurance-vie) ou 2709 (pour l&#039;immobilier), peut \u00eatre compl\u00e9t\u00e9 et sign\u00e9 par un seul h\u00e9ritier. Il doit le pr\u00e9senter au Centre des Finances Publiques du lieu de r\u00e9sidence du d\u00e9funt ou au Service des Imp\u00f4ts des Personnes Physiques Non-R\u00e9sidentes si le d\u00e9funt r\u00e9sidait \u00e0 l&#039;\u00e9tranger.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"%d0%a1%d1%80%d0%be%d0%ba_%d1%83%d0%bf%d0%bb%d0%b0%d1%82%d1%8b_%d0%b8_%d0%bf%d0%be%d0%b4%d0%b0%d1%87%d0%b8_%d0%b4%d0%b5%d0%ba%d0%bb%d0%b0%d1%80%d0%b0%d1%86%d0%b8%d0%b8_%d0%be_%d0%bf%d1%80%d0%b0%d0%b2%d0%be%d0%bf%d1%80%d0%b5%d0%b5%d0%bc%d1%81%d1%82%d0%b2%d0%b5\"><\/span>D\u00e9lai de paiement et de d\u00e9p\u00f4t de la d\u00e9claration de succession<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>L&#039;h\u00e9ritier dispose d&#039;un d\u00e9lai de 6 mois pour demander une succession apr\u00e8s le d\u00e9c\u00e8s s&#039;il est survenu en France m\u00e9tropolitaine, ou d&#039;un an dans le cas contraire. Toutefois, certaines situations, comme l&#039;absence d&#039;h\u00e9ritier, la d\u00e9couverte d&#039;un testament apr\u00e8s d\u00e9c\u00e8s, une succession contest\u00e9e, ou encore la m\u00e9connaissance de l&#039;identit\u00e9 d&#039;un ou plusieurs h\u00e9ritiers \u00e0 la date du d\u00e9c\u00e8s, peuvent modifier ce d\u00e9lai.<\/p>\n<blockquote><p>Attention : toute demande tardive de succession entra\u00eene une p\u00e9nalit\u00e9. En cas de retard, des int\u00e9r\u00eats de 0,20% sont appliqu\u00e9s chaque mois \u00e0 compter de la fin de la p\u00e9riode, plus 10% si le d\u00e9p\u00f4t est d\u00e9termin\u00e9 avec plus de 6 mois de retard, voire 40% si la situation n&#039;est pas r\u00e9solue apr\u00e8s notification officielle du fisc.<\/p><\/blockquote>\n<h2><span class=\"ez-toc-section\" id=\"%d0%a0%d0%b0%d0%b7%d0%bc%d0%b5%d1%80_%d0%bd%d0%b0%d0%bb%d0%be%d0%b3%d0%b0_%d0%bd%d0%b0_%d0%bd%d0%b0%d1%81%d0%bb%d0%b5%d0%b4%d1%81%d1%82%d0%b2%d0%be\"><\/span>Montant des droits de succession<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>Le calcul des droits de succession est in\u00e9vitable : tout b\u00e9n\u00e9ficiaire d&#039;une succession est tenu de remplir une d\u00e9claration avec paiement des droits lors de son d\u00e9p\u00f4t au bureau des imp\u00f4ts charg\u00e9 de l&#039;immatriculation.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"%d0%9d%d0%b0%d0%bb%d0%be%d0%b3_%d0%bd%d0%b0_%d0%bd%d0%b0%d1%81%d0%bb%d0%b5%d0%b4%d1%81%d1%82%d0%b2%d0%be_%d1%80%d0%b0%d1%81%d1%87%d0%b5%d1%82_%d0%b2_%d0%bd%d0%b5%d1%81%d0%ba%d0%be%d0%bb%d1%8c%d0%ba%d0%be_%d1%88%d0%b0%d0%b3%d0%be%d0%b2\"><\/span>Droits de succession : le calcul en quelques \u00e9tapes<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<ol>\n<li><em>D\u00e9terminer le patrimoine immobilier net<\/em><br \/>\nPour pouvoir calculer les droits de succession, vous devez d\u2019abord d\u00e9terminer le montant sur lequel l\u2019imp\u00f4t doit s\u2019appliquer. Il s&#039;agit d&#039;\u00e9tablir le montant du patrimoine net imposable du d\u00e9funt, qui est ensuite distribu\u00e9 aux h\u00e9ritiers. C&#039;est sur cette part nette que le fisc d\u00e9termine le montant des droits \u00e0 payer. Calcul de l&#039;actif net imposable = actif \u2013 passif.<br \/>\n<strong>Composition des actifs<\/strong>: les biens meubles (voiture, bijoux, meubles, esp\u00e8ces, lingots et pi\u00e8ces en m\u00e9taux pr\u00e9cieux, comptes bancaires, livrets, actions, etc.) et les biens immobiliers (maison, appartement, terrain, for\u00eats, etc.). Certains articles font l&#039;objet d&#039;une exon\u00e9ration partielle ou totale.<br \/>\n<strong>Composition des obligations<\/strong>: Dettes d\u00e9duites du patrimoine (frais m\u00e9dicaux impay\u00e9s, frais d&#039;obs\u00e8ques, certains imp\u00f4ts comme l&#039;imp\u00f4t sur le revenu ou les taxes locales, etc.)<br \/>\n<strong>Attention<\/strong>! Une donation avant d\u00e9c\u00e8s faite par le d\u00e9funt \u00e0 un ou plusieurs h\u00e9ritiers doit \u00eatre incluse dans la succession aux fins de l&#039;imp\u00f4t sur les successions si elle a \u00e9t\u00e9 faite il y a moins de 15 ans.<\/li>\n<li><em>D\u00e9terminez votre part imposable en fonction de votre lien de parent\u00e9<\/em><br \/>\nA d\u00e9faut de testament, la succession est r\u00e9partie selon la proc\u00e9dure fix\u00e9e par la loi. En fonction de votre lien de parent\u00e9 avec le d\u00e9funt, vous pourrez peut-\u00eatre b\u00e9n\u00e9ficier d&#039;une d\u00e9duction qui r\u00e9duit votre assiette fiscale en mati\u00e8re de droits de succession. Le principe est le suivant : plus le lien est \u00e9troit, plus la d\u00e9duction est importante.<\/li>\n<li><em>Appliquer le bar\u00e8me de calcul des commissions<\/em><br \/>\nUne fois que vous connaissez votre part imposable, vous devez appliquer le bar\u00e8me des droits de succession. Cette \u00e9chelle est progressive.<\/li>\n<\/ol>\n<h2><span class=\"ez-toc-section\" id=\"%d0%9a%d0%b0%d0%bb%d1%8c%d0%ba%d1%83%d0%bb%d1%8f%d1%82%d0%be%d1%80_%d0%bd%d0%b0%d0%bb%d0%be%d0%b3%d0%b0_%d0%bd%d0%b0_%d0%bd%d0%b0%d1%81%d0%bb%d0%b5%d0%b4%d1%81%d1%82%d0%b2%d0%be\"><\/span>Calculateur de droits de succession<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>Pour faciliter le calcul des droits de succession, vous pouvez utiliser un simulateur.<\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter size-full wp-image-2562\" src=\"https:\/\/rouzade.com\/wp-content\/uploads\/2022\/05\/1.jpg\" alt=\"\" width=\"940\" height=\"788\" srcset=\"https:\/\/rouzade.com\/wp-content\/uploads\/2022\/05\/1.jpg 940w, https:\/\/rouzade.com\/wp-content\/uploads\/2022\/05\/1-300x251.jpg 300w, https:\/\/rouzade.com\/wp-content\/uploads\/2022\/05\/1-768x644.jpg 768w, https:\/\/rouzade.com\/wp-content\/uploads\/2022\/05\/1-696x583.jpg 696w, https:\/\/rouzade.com\/wp-content\/uploads\/2022\/05\/1-501x420.jpg 501w\" sizes=\"auto, (max-width: 940px) 100vw, 940px\" \/>Depuis le printemps 2017, il y a <a href=\"https:\/\/www.service-public.fr\/simulateur\/calcul\/droits-succession\">simulateur officiel<\/a>, qui permet de calculer librement et anonymement les droits de succession en cas de d\u00e9c\u00e8s d&#039;un proche. Utiliser ce calculateur n\u00e9cessite la connaissance de plusieurs \u00e9l\u00e9ments :<\/p>\n<ul>\n<li>r\u00e9sidence fiscale du d\u00e9funt (en France ou \u00e0 l&#039;\u00e9tranger),<\/li>\n<li>des informations sur sa situation (par exemple, s&#039;il a \u00e9t\u00e9 victime d&#039;une guerre ou d&#039;un attentat terroriste),<\/li>\n<li>valeur nette du patrimoine, composition des biens h\u00e9rit\u00e9s (biens h\u00e9rit\u00e9s moins dettes et montant de la part de l\u2019h\u00e9ritier dans les biens h\u00e9rit\u00e9s).<\/li>\n<\/ul>\n<p>Vous pouvez \u00e9galement me contacter pour une consultation, au cours de laquelle je vous ferai un relev\u00e9 de succession, calculerai la part de chaque h\u00e9ritier et le montant de l&#039;imp\u00f4t.<\/p>\n<p style=\"text-align: center;\"><a class=\"maxbutton-1 maxbutton maxbutton-zapisatsya-na-konsultaciyu\" target=\"_blank\" rel=\"noopener\" href=\"https:\/\/calendly.com\/olga-rouzade\/15-minut-k-business-mechte?utm_source=site&amp;utm_medium=MaxButtons&amp;utm_campaign=rdv-calendly\"><span class='mb-text'>Inscrivez-vous pour une consultation<\/span><\/a><\/p>\n<h2><span class=\"ez-toc-section\" id=\"%d0%9d%d0%b0%d0%bb%d0%be%d0%b3_%d0%bd%d0%b0_%d0%bd%d0%b0%d1%81%d0%bb%d0%b5%d0%b4%d1%81%d1%82%d0%b2%d0%be_%d0%bc%d0%b5%d0%b6%d0%b4%d1%83_%d1%81%d1%83%d0%bf%d1%80%d1%83%d0%b3%d0%b0%d0%bc%d0%b8_%d0%b8_%d0%bf%d0%b0%d1%80%d1%82%d0%bd%d0%b5%d1%80%d0%b0%d0%bc%d0%b8_pacs_%d0%be%d1%81%d0%b2%d0%be%d0%b1%d0%be%d0%b6%d0%b4%d0%b5%d0%bd%d0%b8%d0%b5\"><\/span>Droits de succession entre \u00e9poux Pacs : exon\u00e9ration<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<h3><span class=\"ez-toc-section\" id=\"%d0%9e%d1%81%d0%b2%d0%be%d0%b1%d0%be%d0%b6%d0%b4%d0%b5%d0%bd%d0%b8%d0%b5_%d0%be%d1%82_%d0%bd%d0%b0%d0%bb%d0%be%d0%b3%d0%b0_%d0%bd%d0%b0_%d0%bd%d0%b0%d1%81%d0%bb%d0%b5%d0%b4%d1%81%d1%82%d0%b2%d0%be_%d0%bf%d0%b5%d1%80%d0%b5%d0%b6%d0%b8%d0%b2%d1%88%d0%b5%d0%b3%d0%be_%d1%81%d1%83%d0%bf%d1%80%d1%83%d0%b3%d0%b0\"><\/span>Exon\u00e9ration des droits de succession pour le conjoint survivant<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>Pour toute succession ouverte \u00e0 compter du 22 ao\u00fbt 2007, le conjoint survivant du d\u00e9funt b\u00e9n\u00e9ficie d&#039;une exon\u00e9ration totale des droits de succession.<\/p>\n<p>Cela s&#039;applique aux conjoints survivants, ainsi qu&#039;aux partenaires civils solidaires (Pacs), \u00e0 condition que ces derniers aient fait un testament. Si ce n&#039;est pas le cas, le partenaire du Pacs sera consid\u00e9r\u00e9 comme un tiers et devra payer des droits de succession au taux 60% comme s&#039;il n&#039;avait aucun lien de parent\u00e9 avec la famille du d\u00e9funt.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"%d0%a3%d1%81%d0%bb%d0%be%d0%b2%d0%b8%d1%8f_%d0%be%d1%81%d0%b2%d0%be%d0%b1%d0%be%d0%b6%d0%b4%d0%b5%d0%bd%d0%b8%d1%8f_%d0%bc%d0%b5%d0%b6%d0%b4%d1%83_%d0%b1%d1%80%d0%b0%d1%82%d1%8c%d1%8f%d0%bc%d0%b8_%d0%b8_%d1%81%d0%b5%d1%81%d1%82%d1%80%d0%b0%d0%bc%d0%b8\"><\/span>Conditions de lib\u00e9ration entre fr\u00e8res et s\u0153urs<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>L&#039;exon\u00e9ration des droits de succession est \u00e9galement accessible aux fr\u00e8res et s\u0153urs qui r\u00e9pondent aux crit\u00e8res tr\u00e8s suivants :<\/p>\n<ul>\n<li>\u00catre \u00e2g\u00e9 de plus de 50 ans au moment de la succession ou souffrir d&#039;une maladie l&#039;emp\u00eachant de travailler.<\/li>\n<li>A v\u00e9cu avec le d\u00e9funt au cours des cinq derni\u00e8res ann\u00e9es.<\/li>\n<li>Non mari\u00e9 ou l\u00e9galement s\u00e9par\u00e9 au moment de l\u2019ouverture de la succession.<\/li>\n<\/ul>\n<p>Note. Les b\u00e9n\u00e9ficiaires de l&#039;exon\u00e9ration doivent fournir toutes les pi\u00e8ces justificatives et informations n\u00e9cessaires pour justifier leur position.<\/p>\n<p>Par ailleurs, les biens des victimes d&#039;attentats terroristes ou de guerre, des militaires, des pompiers, des policiers, des gendarmes et des douaniers sont exon\u00e9r\u00e9s de la taxe.<\/p>\n<h2><span class=\"ez-toc-section\" id=\"%d0%9d%d0%b0%d0%bb%d0%be%d0%b3_%d0%bd%d0%b0_%d0%bd%d0%b0%d1%81%d0%bb%d0%b5%d0%b4%d1%81%d1%82%d0%b2%d0%be_%d0%bf%d1%80%d1%8f%d0%bc%d1%8b%d0%b5_%d0%bd%d0%b0%d1%81%d0%bb%d0%b5%d0%b4%d0%bd%d0%b8%d0%ba%d0%b8_%d0%b8_%d0%b4%d1%80%d1%83%d0%b3%d0%b8%d0%b5_%d0%bb%d1%8c%d0%b3%d0%be%d1%82%d1%8b\"><\/span>Droits de succession : h\u00e9ritiers directs et autres avantages<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>En cas de succession, l&#039;imp\u00f4t est calcul\u00e9 sur la part imposable de chaque h\u00e9ritier. Comme vu plus haut, l\u2019avantage fiscal est int\u00e9gral pour les conjoints et les pacs\u00e9s. Toutefois, une exon\u00e9ration partielle d\u2019imp\u00f4t existe \u00e9galement dans d\u2019autres cas :<\/p>\n<ul>\n<li>En ligne directe, c&#039;est-\u00e0-dire entre un parent et son enfant ou, \u00e0 l&#039;inverse, entre un fils\/fille et son p\u00e8re\/m\u00e8re, le montant hors taxes est de 100 000 euros.<\/li>\n<li>Entre fratries, cette d\u00e9duction fiscale atteint 15 932 \u20ac.<\/li>\n<li>Pour un neveu ou une ni\u00e8ce, il tombe \u00e0 7 967 \u20ac.<\/li>\n<li>Enfin, pour les petits-enfants, arri\u00e8re-petits-enfants ou les tiers comme un partenaire PACS, la prestation est limit\u00e9e \u00e0 1 594 \u20ac.<\/li>\n<\/ul>\n<p>Si l&#039;h\u00e9ritier est invalide, un montant de d\u00e9duction suppl\u00e9mentaire de 159.325 euros s&#039;ajoute aux d\u00e9ductions accord\u00e9es en raison de son lien de parent\u00e9 avec le d\u00e9funt.<\/p>\n<p>Si le d\u00e9funt r\u00e9sidait en France, tous ses biens sont soumis aux droits de succession. En revanche, si l&#039;h\u00e9ritier r\u00e9side hors de France, seuls les biens situ\u00e9s en France sont impos\u00e9s.<\/p>\n<p>Outre la qualit\u00e9 du d\u00e9funt et du b\u00e9n\u00e9ficiaire, la nature des biens transf\u00e9r\u00e9s est prise en compte. Sont notamment exon\u00e9r\u00e9s de droits de succession :<\/p>\n<ul>\n<li>transfert de rente viag\u00e8re (r\u00e9versions de rentes viag\u00e8res) entre conjoints ou parents en ligne droite,<\/li>\n<li>les \u0153uvres d&#039;art, objets de collection, etc., donn\u00e9s \u00e0 l&#039;\u00c9tat avec son accord,<\/li>\n<li>b\u00e2timents inscrits au registre des monuments historiques.<\/li>\n<\/ul>\n<p>Une exon\u00e9ration partielle est disponible pour les biens forestiers ou agricoles (maximum 75%) ou les actions ou participations dans des soci\u00e9t\u00e9s exer\u00e7ant des services industriels, commerciaux, artisanaux, agricoles ou de conseil - jusqu&#039;\u00e0 75%.<\/p>\n<h2><span class=\"ez-toc-section\" id=\"%d0%a1%d1%82%d1%80%d0%b0%d1%85%d0%be%d0%b2%d0%b0%d0%bd%d0%b8%d0%b5_%d0%b6%d0%b8%d0%b7%d0%bd%d0%b8_assurance_vie_%d0%b8_%d0%bf%d1%80%d0%b0%d0%b2%d0%b0_%d0%bd%d0%b0%d1%81%d0%bb%d0%b5%d0%b4%d0%be%d0%b2%d0%b0%d0%bd%d0%b8%d1%8f\"><\/span>Assurance vie (Assurance Vie) et droits de succession<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<h3><span class=\"ez-toc-section\" id=\"assurance_vie_%d0%bd%d0%b5_%d0%b2%d1%85%d0%be%d0%b4%d0%b8%d1%82_%d0%b2_%d0%bd%d0%b0%d1%81%d0%bb%d0%b5%d0%b4%d1%81%d1%82%d0%b2%d0%b5%d0%bd%d0%bd%d1%83%d1%8e_%d0%bc%d0%b0%d1%81%d1%81%d1%83\"><\/span>L&#039;Assurance Vie n&#039;est pas incluse dans la succession<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>Les versements d&#039;Assurance Vie du d\u00e9funt ne font pas partie de sa succession \u00e0 son d\u00e9c\u00e8s. Ainsi, ces contrats ne sont pas pris en compte dans sa succession pour le calcul des droits de succession dus aux h\u00e9ritiers. Il n\u2019est donc pas n\u00e9cessaire de les inclure dans la d\u00e9claration de succession pr\u00e9sent\u00e9e au fisc.<\/p>\n<p>La seule exception \u00e0 ce principe est l&#039;absence de clause b\u00e9n\u00e9ficiaire et donc de b\u00e9n\u00e9ficiaire d\u00e9sign\u00e9 en cas de d\u00e9c\u00e8s, l&#039;assurance vie s&#039;ajoute \u00e0 la succession et est soumise aux droits de succession \u00e0 ce titre.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"%d0%9d%d0%b0%d0%bb%d0%be%d0%b3%d0%be%d0%be%d0%b1%d0%bb%d0%be%d0%b6%d0%b5%d0%bd%d0%b8%d0%b5_assurance_vie_%d0%b2_%d1%81%d0%bb%d1%83%d1%87%d0%b0%d0%b5_%d1%81%d0%bc%d0%b5%d1%80%d1%82%d0%b8\"><\/span>Fiscalit\u00e9 de l&#039;Assurance Vie en cas de d\u00e9c\u00e8s<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>L&#039;Assurance Vie n&#039;est en principe pas soumise aux droits de succession : elle est soumise \u00e0 d&#039;autres imp\u00f4ts en cas de d\u00e9c\u00e8s de l&#039;assur\u00e9, pr\u00e9vus \u00e0 l&#039;article 990 I du code g\u00e9n\u00e9ral des imp\u00f4ts (CGI), pour les cotisations vers\u00e9es jusqu&#039;\u00e0 70 ans de \u00e2ge.<\/p>\n<p>Conform\u00e9ment \u00e0 l&#039;article 757 B du CGI, seules les sommes vers\u00e9es par le souscripteur apr\u00e8s son 70\u00e8me anniversaire au titre d&#039;un contrat d&#039;Assurance Vie conclu apr\u00e8s le 20 novembre 1991 sont soumises aux droits de succession, diminu\u00e9es de 30 500 \u20ac pour l&#039;ensemble des b\u00e9n\u00e9ficiaires du contrat (d\u00e9duction commune \u00e0 tous les b\u00e9n\u00e9ficiaires). . Ainsi, seule une partie des versements d\u00e9passant cet abattement est soumise aux droits de succession (primes vers\u00e9es hors plus-values et int\u00e9r\u00eats).<\/p>\n<h2><span class=\"ez-toc-section\" id=\"%d0%a8%d0%ba%d0%b0%d0%bb%d0%b0_%d0%bd%d0%b0%d0%bb%d0%be%d0%b3%d0%b0_%d0%bd%d0%b0_%d0%bd%d0%b0%d1%81%d0%bb%d0%b5%d0%b4%d1%81%d1%82%d0%b2%d0%be\"><\/span>Bar\u00e8me des droits de succession<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>Le montant imposable apr\u00e8s d\u00e9ductions est soumis \u00e0 un bar\u00e8me progressif en fonction du lien de parent\u00e9 avec le d\u00e9funt.<\/p>\n<p>Bar\u00e8me pour les h\u00e9ritiers en ligne droite.<\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter size-full wp-image-2568\" src=\"https:\/\/rouzade.com\/wp-content\/uploads\/2022\/05\/img_20220502_002825_952.jpg\" alt=\"\" width=\"492\" height=\"689\" srcset=\"https:\/\/rouzade.com\/wp-content\/uploads\/2022\/05\/img_20220502_002825_952.jpg 492w, https:\/\/rouzade.com\/wp-content\/uploads\/2022\/05\/img_20220502_002825_952-214x300.jpg 214w, https:\/\/rouzade.com\/wp-content\/uploads\/2022\/05\/img_20220502_002825_952-300x420.jpg 300w\" sizes=\"auto, (max-width: 492px) 100vw, 492px\" \/><\/p>\n<p>Entre fr\u00e8res et s\u0153urs, le bar\u00e8me est le suivant :<\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter size-full wp-image-2567\" src=\"https:\/\/rouzade.com\/wp-content\/uploads\/2022\/05\/img_20220502_002813_716.jpg\" alt=\"\" width=\"498\" height=\"277\" srcset=\"https:\/\/rouzade.com\/wp-content\/uploads\/2022\/05\/img_20220502_002813_716.jpg 498w, https:\/\/rouzade.com\/wp-content\/uploads\/2022\/05\/img_20220502_002813_716-300x167.jpg 300w\" sizes=\"auto, (max-width: 498px) 100vw, 498px\" \/><\/p>\n<p>Entre tiers ou parents \u00e9loign\u00e9s, les droits de succession sont \u00e9tablis de la mani\u00e8re suivante :<\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter size-full wp-image-2566\" src=\"https:\/\/rouzade.com\/wp-content\/uploads\/2022\/05\/img_20220502_002804_234.jpg\" alt=\"\" width=\"491\" height=\"206\" srcset=\"https:\/\/rouzade.com\/wp-content\/uploads\/2022\/05\/img_20220502_002804_234.jpg 491w, https:\/\/rouzade.com\/wp-content\/uploads\/2022\/05\/img_20220502_002804_234-300x126.jpg 300w\" sizes=\"auto, (max-width: 491px) 100vw, 491px\" \/><\/p>\n<p>Source <em>article 777 du CGI.<\/em><\/p>\n<h2><span class=\"ez-toc-section\" id=\"%d0%9a%d0%b0%d0%ba_%d0%b8%d0%b7%d0%b1%d0%b5%d0%b6%d0%b0%d1%82%d1%8c_%d0%b8%d0%bb%d0%b8_%d1%83%d0%bc%d0%b5%d0%bd%d1%8c%d1%88%d0%b8%d1%82%d1%8c_%d0%bd%d0%b0%d0%bb%d0%be%d0%b3_%d0%bd%d0%b0_%d0%bd%d0%b0%d1%81%d0%bb%d0%b5%d0%b4%d1%81%d1%82%d0%b2%d0%be\"><\/span>Comment \u00e9viter ou r\u00e9duire les droits de succession ?<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>Si vous disposez d\u2019un patrimoine imposable, il est impossible d\u2019\u00e9viter de payer des droits de succession. Il existe cependant de nombreuses fa\u00e7ons l\u00e9gales de r\u00e9duire le montant en vue du transfert d\u2019actifs. Cela signifie que la famille doit calculer les droits de succession futurs afin de savoir \u00e0 quoi s&#039;attendre et de pouvoir anticiper lors des d\u00e9marches appropri\u00e9es. La fiscalit\u00e9 est mieux ma\u00eetris\u00e9e lorsqu\u2019on se pr\u00e9pare \u00e0 transmettre un h\u00e9ritage que lorsqu\u2019on l\u2019endure.<\/p>\n<p>Voici des exemples de mesures \u00e0 prendre pour r\u00e9duire les droits de succession (liste non exhaustive)\u00a0:<\/p>\n<ul>\n<li><strong>Se marier<\/strong>, lorsque vous vivez ensemble : le mariage permet au conjoint survivant d&#039;\u00eatre exon\u00e9r\u00e9 des droits de succession, tandis que le concubin n&#039;est pas consid\u00e9r\u00e9 comme faisant partie de la famille, m\u00eame si le couple a des enfants ! <strong>Cons\u00e9quence<\/strong>: sa part de succession est impos\u00e9e au taux de 60% au-del\u00e0 de 1 594 \u20ac de patrimoine re\u00e7u (montant de la d\u00e9duction fiscale).<\/li>\n<li><strong>Offrez un cadeau \u00e0 vos enfants<\/strong>: Une donation faite il y a plus de 15 ans n&#039;est pas prise en compte pour le calcul des droits de succession. L&#039;efficacit\u00e9 fiscale d&#039;une donation peut \u00eatre optimis\u00e9e en faisant don uniquement du titre de propri\u00e9t\u00e9.<\/li>\n<li><strong>Souscrire une entente Assurance Vie avant 70 ans<\/strong>: Une Assurance Vie ouverte avant 70 ans est exon\u00e9r\u00e9e de droits de succession, les sommes transf\u00e9r\u00e9es b\u00e9n\u00e9ficient d&#039;un r\u00e9gime fiscal favorable (d\u00e9duction de 152 500 euros par b\u00e9n\u00e9ficiaire).<\/li>\n<li><strong>Offrez des cadeaux traditionnels<\/strong>: Pour une occasion sp\u00e9ciale comme une naissance, un anniversaire, un bapt\u00eame, un mariage ou une remise des dipl\u00f4mes - un cadeau pour un enfant ou un petit-enfant. <strong>Attention<\/strong>, la valeur de la donation ou le montant d&#039;argent doit \u00eatre proportionn\u00e9 pour chacun des h\u00e9ritiers.<\/li>\n<li><strong>Investissements en for\u00eat<\/strong>: Sous certaines conditions, les for\u00eats sont exon\u00e9r\u00e9es de droits de succession \u00e0 hauteur de 75% de leur valeur.<\/li>\n<li><strong>Conclure<\/strong> <strong>Pacte Dutreil<\/strong>\u00a0: Sous certaines conditions, la valeur de l&#039;entreprise transmise \u00e0 ses enfants peut \u00eatre r\u00e9duite des trois quarts en prenant une obligation de conservation des titres.<\/li>\n<li><strong>Faites un don pour votre h\u00e9ritage<\/strong> Si vous \u00eates h\u00e9ritier : Dans les 6 mois qui suivent son d\u00e9c\u00e8s, l&#039;h\u00e9ritier peut faire don d&#039;une somme d&#039;argent \u00e0 un organisme d&#039;int\u00e9r\u00eat g\u00e9n\u00e9ral (association ou fondation) pour b\u00e9n\u00e9ficier d&#039;une d\u00e9duction fiscale \u00e9gale au montant vers\u00e9. Cette technique, appel\u00e9e donation par succession (pr\u00e9vue par l&#039;article 788 CGI), permet de r\u00e9duire sa part imposable tout en favorisant une bonne cause.<\/li>\n<\/ul>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter size-full wp-image-2561\" src=\"https:\/\/rouzade.com\/wp-content\/uploads\/2022\/05\/3.jpg\" alt=\"\" width=\"940\" height=\"788\" \/><\/p>\n<p>Attention cependant : la fiscalit\u00e9 ne doit pas \u00eatre le seul moteur de la d\u00e9cision de transfert de patrimoine, vous devez tenir compte de vos propres objectifs, des besoins probables des personnes \u00e0 qui vous transf\u00e9rez et vous conformer \u00e0 un ensemble sp\u00e9cifique de r\u00e8gles civiles et fiscales.<\/p>\n<p>Source <a href=\"https:\/\/www.toutsurmesfinances.com\/patrimoine\/a\/droits-de-succession-calcul-exoneration-bareme\">https:\/\/www.toutsurmesfinances.com\/patrimoine\/a\/droits-de-succession-calcul-exoneration-bareme<\/a><\/p>","protected":false},"excerpt":{"rendered":"<p>Tous les d\u00e9tails concernant les droits de succession en France<\/p>","protected":false},"author":1,"featured_media":2563,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"content-type":"","footnotes":""},"categories":[6],"tags":[314],"class_list":{"0":"post-2539","1":"post","2":"type-post","3":"status-publish","4":"format-standard","5":"has-post-thumbnail","7":"category-blog","8":"tag-nalogovye-lgoty-ru"},"acf":[],"yoast_head":"<title>\u041d\u0430\u043b\u043e\u0433 \u043d\u0430 \u043d\u0430\u0441\u043b\u0435\u0434\u0441\u0442\u0432\u043e \u0432\u043e \u0424\u0440\u0430\u043d\u0446\u0438\u0438: \u043e\u0441\u043d\u043e\u0432\u043d\u044b\u0435 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