{"id":8867,"date":"2023-08-01T21:41:50","date_gmt":"2023-08-01T19:41:50","guid":{"rendered":"https:\/\/www.augelegalfiscal.com\/la-planification-successorale-2eme-partie\/"},"modified":"2023-08-01T21:48:56","modified_gmt":"2023-08-01T19:48:56","slug":"la-planification-successorale-2eme-partie","status":"publish","type":"post","link":"https:\/\/www.augelegalfiscal.com\/fr\/la-planification-successorale-2eme-partie\/","title":{"rendered":"La planification successorale \u2013 2\u00e8me partie"},"content":{"rendered":"<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_79_2 counter-hierarchy ez-toc-counter ez-toc-grey ez-toc-container-direction\">\n<div class=\"ez-toc-title-container\">\n<p class=\"ez-toc-title\" style=\"cursor:inherit\">Table des mati\u00e8res<\/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=\"Toggle Table of Content\"><span class=\"ez-toc-js-icon-con\"><span class=\"\"><span class=\"eztoc-hide\" style=\"display:none;\">Toggle<\/span><span class=\"ez-toc-icon-toggle-span\"><svg style=\"fill: #8f2b2f;color:#8f2b2f\" 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: #8f2b2f;color:#8f2b2f\" 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 eztoc-toggle-hide-by-default' ><li class='ez-toc-page-1 ez-toc-heading-level-1'><a class=\"ez-toc-link ez-toc-heading-1\" href=\"https:\/\/www.augelegalfiscal.com\/fr\/la-planification-successorale-2eme-partie\/#La_planification_successorale_%E2%80%93_2eme_partie\" >La planification successorale \u2013 2\u00e8me partie<\/a><\/li><\/ul><\/nav><\/div>\n<h1><span class=\"ez-toc-section\" id=\"La_planification_successorale_%E2%80%93_2eme_partie\"><\/span>La planification successorale \u2013 2\u00e8me partie<span class=\"ez-toc-section-end\"><\/span><\/h1>\n<p>La planification successorale, comme il a \u00e9t\u00e9 expos\u00e9 pr\u00e9c\u00e9demment de la part de ce Cabinet, constitue une mati\u00e8re rev\u00eatue d\u2019une importance significative mais souvent ignor\u00e9e. Planifier sa succession au pr\u00e9alable peut permettre, d\u2019un point de vue transactionnel, d\u2019\u00e9viter des contingences parmi les h\u00e9ritiers et, d\u2019un point de vue fiscal, d\u2019appliquer des grandes optimisations \u2013 notamment en ce qui concerne le paiement des droits de succession.<\/p>\n<p><strong>N\u2019existant pas de droits de succession ou d\u2019imp\u00f4t \u00e9quivalent en Principaut\u00e9 d\u2019Andorre<\/strong>, il est toutefois important de remarquer que l\u2019imposition applicable aux h\u00e9ritiers est celle de leur pays de r\u00e9sidence fiscale, pas celle du pays de r\u00e9sidence fiscale du d\u00e9funt. Dans ce sens, et lorsqu\u2019on \u00e9voque les droits de succession en France, il est pr\u00e9cis de rappeler ce qui est \u00e9tabli par le dernier alin\u00e9a de l\u2019article 750ter du Code G\u00e9n\u00e9ral des Imp\u00f4ts : <strong>les h\u00e9ritiers sont oblig\u00e9s \u00e0 satisfaire en France les droits de succession pour tous les biens et droits per\u00e7us de la part du d\u00e9funt, qu\u2019ils soient situ\u00e9s en France ou \u00e0 l\u2019\u00e9tranger, lorsque ces h\u00e9ritiers ont eu son domicile fiscal en France pendant au moins six des dix derni\u00e8res ann\u00e9es<\/strong>. En d\u2019autres mots, les h\u00e9ritiers ne seront pas redevables des droits de succession en France lorsqu\u2019ils ont \u00e9tabli leur domicile fiscal \u00e0 l\u2019\u00e9tranger. Cette condition temporelle rend la planification successorale pr\u00e9alable encore plus importante pour les futurs h\u00e9ritiers actuellement domicili\u00e9s fiscalement en France.<\/p>\n<p>Bien s\u00fbr, chaque proc\u00e9dure de succession est diff\u00e9rente et la casuistique sur ce sujet est large \u2013 notamment par rapport \u00e0 la typologie des biens transmis lors de chaque succession lesquels, le cas \u00e9ch\u00e9ant, peuvent continuer \u00e0 \u00eatre assujettis aux droits fran\u00e7ais de succession malgr\u00e9 le respect des conditions \u00e9nonc\u00e9es ci-dessus. Cons\u00e9quemment, il est essentiel d\u2019initier cette planification en temps utile.<\/p>\n<p>Ainsi, l\u2019intervention de plusieurs juridictions \u2013 dont l\u2019Andorre \u2013 et d\u2019un conseil ad\u00e9quat et professionnel avale des grandes b\u00e9n\u00e9fices transactionnels et fiscaux pour vos h\u00e9ritiers.<\/p>\n<p>Notre groupe AUG\u00c9 HOLDING GROUP, \u00e0 travers sa soci\u00e9t\u00e9 professionnelle AUG\u00c9 LEGAL &amp; FISCAL, propose les services de conseil en planification successorale d\u2019un point de vue civil et fiscal, tout en disposant de la meilleure \u00e9quipe multilingue et des Avocats exer\u00e7ants en Andorre, en France et en Espagne.<\/p>\n<div class=\"elementor-element elementor-element-d15786e elementor-widget elementor-widget-text-editor\" data-id=\"d15786e\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n<div class=\"elementor-widget-container\">\n<div class=\"elementor-text-editor elementor-clearfix\">\n<p><strong>Marcos Sutil<\/strong><\/p>\n<p>Tax Department<\/p>\n<\/div>\n<\/div>\n<\/div>\n<div class=\"elementor-element elementor-element-e1f400d elementor-widget elementor-widget-text-editor\" data-id=\"e1f400d\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n<div class=\"elementor-widget-container\">\n<div class=\"elementor-text-editor elementor-clearfix\"><span style=\"color: #800000;\">Aug\u00e9 Legal &amp; Fiscal<\/span><\/div>\n<\/div>\n<\/div>\n","protected":false},"excerpt":{"rendered":"<p>La planification successorale \u2013 2\u00e8me partie La planification successorale, comme il a \u00e9t\u00e9 expos\u00e9 pr\u00e9c\u00e9demment de la part de ce Cabinet, constitue une mati\u00e8re rev\u00eatue d\u2019une importance significative mais souvent ignor\u00e9e. Planifier sa succession au pr\u00e9alable peut permettre, d\u2019un point de vue transactionnel, d\u2019\u00e9viter des contingences parmi les h\u00e9ritiers et, d\u2019un point de vue fiscal, [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":8863,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[10],"tags":[],"class_list":["post-8867","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-auge"],"acf":[],"_links":{"self":[{"href":"https:\/\/www.augelegalfiscal.com\/fr\/wp-json\/wp\/v2\/posts\/8867","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.augelegalfiscal.com\/fr\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.augelegalfiscal.com\/fr\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.augelegalfiscal.com\/fr\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/www.augelegalfiscal.com\/fr\/wp-json\/wp\/v2\/comments?post=8867"}],"version-history":[{"count":1,"href":"https:\/\/www.augelegalfiscal.com\/fr\/wp-json\/wp\/v2\/posts\/8867\/revisions"}],"predecessor-version":[{"id":8868,"href":"https:\/\/www.augelegalfiscal.com\/fr\/wp-json\/wp\/v2\/posts\/8867\/revisions\/8868"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.augelegalfiscal.com\/fr\/wp-json\/wp\/v2\/media\/8863"}],"wp:attachment":[{"href":"https:\/\/www.augelegalfiscal.com\/fr\/wp-json\/wp\/v2\/media?parent=8867"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.augelegalfiscal.com\/fr\/wp-json\/wp\/v2\/categories?post=8867"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.augelegalfiscal.com\/fr\/wp-json\/wp\/v2\/tags?post=8867"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}