{"id":224785,"date":"2025-12-02T16:04:10","date_gmt":"2025-12-02T15:04:10","guid":{"rendered":"https:\/\/arlettipartners.com\/droits-de-succession-et-heritiers-universels\/"},"modified":"2026-01-23T10:03:09","modified_gmt":"2026-01-23T09:03:09","slug":"droits-de-succession-et-heritiers-universels","status":"publish","type":"post","link":"https:\/\/arlettipartners.com\/fr\/droits-de-succession-et-heritiers-universels\/","title":{"rendered":"Droits de succession et h\u00e9ritiers universels"},"content":{"rendered":"\r\n<p>La succession internationale repr\u00e9sente une institution complexe du droit. Elle implique l\u2019articulation des r\u00e8gles de plusieurs syst\u00e8mes juridiques et les r\u00e9gimes fiscaux des diff\u00e9rents \u00c9tats concern\u00e9s. Lorsque le d\u00e9funt poss\u00e8de des biens, des immeubles ou des droits r\u00e9els situ\u00e9s \u00e0 l\u2019\u00e9tranger, ou lorsque les h\u00e9ritiers r\u00e9sident dans des pays diff\u00e9rents, il est n\u00e9cessaire de d\u00e9terminer :<\/p>\r\n<ul>\r\n<li data-start=\"66\" data-end=\"97\">\r\n<p data-start=\"68\" data-end=\"97\">quelle loi est applicable ;<\/p>\r\n<\/li>\r\n<li data-start=\"98\" data-end=\"127\">\r\n<p data-start=\"100\" data-end=\"127\">quel juge est comp\u00e9tent ;<\/p>\r\n<\/li>\r\n<li data-start=\"128\" data-end=\"182\" data-is-last-node=\"\">\r\n<p data-start=\"130\" data-end=\"182\" data-is-last-node=\"\">comment doit \u00eatre g\u00e9r\u00e9e la taxe sur les successions<\/p>\r\n<\/li>\r\n<\/ul>\r\n<p>En Italie, l\u2019imp\u00f4t de succession est r\u00e9gi par le <a href=\"https:\/\/www.normattiva.it\/uri-res\/N2Ls?urn:nir:stato:decreto.legislativo:1990;346\">d\u00e9cret l\u00e9gislatif 346\/1990<\/a>, c\u2019est-\u00e0-dire le<strong> Code uniforme sur les successions et donations<\/strong>, ainsi que par le <a href=\"https:\/\/eur-lex.europa.eu\/legal-content\/IT\/TXT\/PDF\/?uri=CELEX:32012R0650\">R\u00e8glement (UE) n\u00b0 650\/2012<\/a> (voir le <a href=\"https:\/\/arlettipartners.com\/european-certificate-of-succession\/\">guide d\u00e9di\u00e9<\/a>), qui a introduit le certificat successoral europ\u00e9en afin de faciliter la reconnaissance des successions transfrontali\u00e8res au sein de l\u2019Union europ\u00e9enne (\u00e0 l\u2019exception du Royaume-Uni, de l\u2019Irlande et du Danemark, qui continuent d\u2019appliquer leurs propres l\u00e9gislations nationales).<\/p>\r\n\r\n\r\n\r\n<h2 id=\"h-quando-si-paga-la-tassa-di-successione-nbsp-nbsp\" class=\"wp-block-heading\">Quand doit-on payer les droits de succession ?<\/h2>\r\n\r\n\r\n\r\n<p>L\u2019article 2 du Code uniforme sur les successions et donations (TUSD) distingue deux r\u00e9gimes fiscaux pour d\u00e9terminer les droits de succession. Ils sont bas\u00e9s sur la r\u00e9sidence fiscale du d\u00e9funt (de cuius) au moment du d\u00e9c\u00e8s.<\/p>\r\n\r\n\r\n\r\n<h3>Imp\u00f4t sur les successions en cas de d\u00e9funt r\u00e9sident en Italie<\/h3>\r\n\r\n\r\n\r\n<p>Prenons le cas d\u2019un citoyen italien, r\u00e9sident \u00e0 Mod\u00e8ne, d\u00e9c\u00e9d\u00e9 en laissant :<\/p>\r\n\r\n\r\n\r\n<ul class=\"wp-block-list\">\r\n<li>un appartement \u00e0 Mod\u00e8ne ;<\/li>\r\n<\/ul>\r\n\r\n\r\n\r\n<ul class=\"wp-block-list\">\r\n<li>un compte bancaire en Allemagne ;<\/li>\r\n<\/ul>\r\n\r\n\r\n\r\n<ul class=\"wp-block-list\">\r\n<li>des titres financiers d\u00e9tenus aupr\u00e8s d\u2019un interm\u00e9diaire luxembourgeois.<\/li>\r\n<\/ul>\r\n\r\n\r\n\r\n<ul class=\"wp-block-list\">\r\n<li>h\u00e9ritiers : le fils, r\u00e9sidant de fa\u00e7on permanente en Argentine, et le conjoint, r\u00e9sidant en Italie.<\/li>\r\n<\/ul>\r\n\r\n\r\n\r\n<div class=\"flex flex-col text-sm\">\r\n<article class=\"text-token-text-primary w-full focus:outline-none [--shadow-height:45px] has-data-writing-block:pointer-events-none has-data-writing-block:-mt-(--shadow-height) has-data-writing-block:pt-(--shadow-height) [&amp;:has([data-writing-block])&gt;*]:pointer-events-auto scroll-mt-[calc(var(--header-height)+min(200px,max(70px,20svh)))]\" dir=\"auto\" tabindex=\"-1\" data-turn-id=\"request-WEB:5d99d9b2-3d5d-4cd8-a2b9-e0f3b234de8d-86\" data-testid=\"conversation-turn-174\" data-scroll-anchor=\"true\" data-turn=\"assistant\">\r\n<div class=\"text-base my-auto mx-auto pb-10 [--thread-content-margin:--spacing(4)] @w-sm\/main:[--thread-content-margin:--spacing(6)] @w-lg\/main:[--thread-content-margin:--spacing(16)] px-(--thread-content-margin)\">\r\n<div class=\"[--thread-content-max-width:40rem] @w-lg\/main:[--thread-content-max-width:48rem] mx-auto max-w-(--thread-content-max-width) flex-1 group\/turn-messages focus-visible:outline-hidden relative flex w-full min-w-0 flex-col agent-turn\" tabindex=\"-1\">\r\n<div class=\"flex max-w-full flex-col grow\">\r\n<div class=\"min-h-8 text-message relative flex w-full flex-col items-end gap-2 text-start break-words whitespace-normal [.text-message+&amp;]:mt-1\" dir=\"auto\" data-message-author-role=\"assistant\" data-message-id=\"f1b9e97f-a556-4299-b6a0-dedabd7e2180\" data-message-model-slug=\"gpt-5-mini\">\r\n<div class=\"flex w-full flex-col gap-1 empty:hidden first:pt-[1px]\">\r\n<div class=\"markdown prose dark:prose-invert w-full break-words light markdown-new-styling\">\r\n<p data-start=\"0\" data-end=\"747\" data-is-last-node=\"\" data-is-only-node=\"\">Dans ce cas, le principe de la taxation mondiale (<strong>worldwide taxation<\/strong>) s\u2019applique. Par cons\u00e9quent, l\u2019<strong>imp\u00f4t de succession italien comprendra \u00e0 la fois les biens situ\u00e9s en Italie et ceux d\u00e9tenus \u00e0 l\u2019\u00e9tranger<\/strong>. Toutefois, si ces derniers sont soumis \u00e0 un imp\u00f4t de succession dans l\u2019\u00c9tat \u00e9tranger (par exemple en Allemagne ou au Luxembourg), les h\u00e9ritiers pourront b\u00e9n\u00e9ficier du <strong>cr\u00e9dit d\u2019imp\u00f4t<\/strong> pr\u00e9vu \u00e0 l\u2019article 26 du TUSD.<br data-start=\"421\" data-end=\"424\" \/>Le fait qu\u2019un des b\u00e9n\u00e9ficiaires r\u00e9side fiscalement \u00e0 l\u2019\u00e9tranger n\u2019affecte pas le champ d\u2019application de l\u2019imp\u00f4t de succession. L\u2019h\u00e9ritier r\u00e9sidant en Argentine sera donc tenu au paiement de l\u2019imp\u00f4t de succession d\u00fb sur les biens h\u00e9rit\u00e9s en Italie (par l\u2019interm\u00e9diaire d\u2019un repr\u00e9sentant fiscal en Italie, si n\u00e9cessaire).<\/p>\r\n<\/div>\r\n<\/div>\r\n<\/div>\r\n<\/div>\r\n<\/div>\r\n<\/div>\r\n<\/article>\r\n<\/div>\r\n\r\n\r\n\r\n<h3>Imp\u00f4t sur les successions en cas de d\u00e9funt r\u00e9sident \u00e0 l\u2019\u00e9tranger avec des biens situ\u00e9s en Italie et \u00e0 l\u2019\u00e9tranger \u00a0\u00a0<\/h3>\r\n\r\n\r\n\r\n<p>Supposons le cas d\u2019un citoyen fran\u00e7ais, r\u00e9sidant fiscalement \u00e0 Paris, d\u00e9c\u00e9d\u00e9 en laissant :<\/p>\r\n\r\n\r\n\r\n<ul class=\"wp-block-list\">\r\n<li>un bien immobilier situ\u00e9 en Toscane ;<\/li>\r\n<\/ul>\r\n\r\n\r\n\r\n<ul class=\"wp-block-list\">\r\n<li>un compte bancaire en Italie ;<\/li>\r\n<\/ul>\r\n\r\n\r\n\r\n<ul class=\"wp-block-list\">\r\n<li>d\u2019autres biens meubles et immeubles d\u00e9tenus en France et en Espagne.<\/li>\r\n<\/ul>\r\n\r\n\r\n\r\n<p>Dans ce cas, le <strong>principe de territorialit\u00e9<\/strong> s\u2019applique, l<strong>\u2019imp\u00f4t de succession \u00e9tant calcul\u00e9 uniquement sur les biens et droits situ\u00e9s sur le territoire de l\u2019\u00c9tat<\/strong> (c\u2019est-\u00e0-dire le bien immobilier en Toscane et le compte bancaire en Italie). L\u2019obligation fiscale incombe aux b\u00e9n\u00e9ficiaires (m\u00eame s\u2019ils r\u00e9sident \u00e0 l\u2019\u00e9tranger). Par cons\u00e9quent, l\u2019Agence des recettes pourra exercer son pouvoir d\u2019imposition uniquement sur les <strong>biens localis\u00e9s en Italie<\/strong>.<br data-start=\"449\" data-end=\"452\" \/>Les biens situ\u00e9s en France et en Espagne restent \u00e9trangers \u00e0 la taxation italienne, \u00e9tant imposables, le cas \u00e9ch\u00e9ant, selon les r\u00e8gles nationales des \u00c9tats respectifs.<\/p>\r\n\r\n\r\n\r\n<p>Il est important de pr\u00e9ciser que les droits de succession ne sont pas li\u00e9s \u00e0 une p\u00e9riode fiscale, mais interviennent \u00e0 un moment pr\u00e9cis, c\u2019est-\u00e0-dire au moment du d\u00e9c\u00e8s du sujet, comme l\u2019a rappel\u00e9 l\u2019Agence des recettes dans la <a href=\"https:\/\/www.agenziaentrate.gov.it\/portale\/documents\/20143\/4723049\/Circolare+Trust+n.+34+derl+20+ottobre+2022.pdf\/f286f49d-debe-7eda-89fc-8cf2bbe568fb\">Circulaire n\u00b0 34\/E\/2022<\/a>. L\u2019Agence pr\u00e9cise que l\u2019imp\u00f4t de succession doit \u00eatre pay\u00e9 \u00e0 l\u2019occasion de chaque transfert de biens et droits, c\u2019est-\u00e0-dire \u00e0 l\u2019ouverture de la succession (soit la taxation \u00ab \u00e0 l\u2019entr\u00e9e \u00bb).<\/p>\r\n\r\n\r\n\r\n<h2 id=\"h-beni-considerati-esistenti-in-italia-ai-fini-della-tassa-di-successione-nbsp-nbsp\" class=\"wp-block-heading\">Biens consid\u00e9r\u00e9s comme situ\u00e9s en Italie aux fins des droits de succession<\/h2>\r\n\r\n\r\n\r\n<p>Aux fins de la d\u00e9termination de l\u2019imp\u00f4t de succession, l\u2019<strong>article 2, paragraphe 3<\/strong> du TUSD identifie les <strong>biens<\/strong> et <strong>droits<\/strong> qui sont consid\u00e9r\u00e9s comme <strong>situ\u00e9s sur le territoire de l\u2019\u00c9tat<\/strong>, ind\u00e9pendamment de la r\u00e9sidence du d\u00e9funt. Il s\u2019agit, en particulier, de :<\/p>\r\n<p>a) les biens et droits inscrits dans les registres publics de l\u2019\u00c9tat et les droits r\u00e9els d\u2019usage qui y sont attach\u00e9s ;<\/p>\r\n<p>b) les actions ou parts de soci\u00e9t\u00e9s, ainsi que les parts de participation dans des entit\u00e9s autres que des soci\u00e9t\u00e9s, qui ont sur le territoire de l\u2019\u00c9tat le si\u00e8ge l\u00e9gal, le si\u00e8ge de l\u2019administration ou l\u2019objet principal ;<\/p>\r\n<p>c) les obligations et autres titres en s\u00e9rie ou en masse, autres que les actions, \u00e9mis par l\u2019\u00c9tat ou par les soci\u00e9t\u00e9s et entit\u00e9s mentionn\u00e9es \u00e0 la lettre b) ;<\/p>\r\n<p>d) les titres repr\u00e9sentatifs de marchandises existant sur le territoire de l\u2019\u00c9tat ;<\/p>\r\n<p>e) les cr\u00e9ances, les billets \u00e0 ordre, les mandats de paiement et les ch\u00e8ques de toute nature, si le d\u00e9biteur, le tir\u00e9 ou l\u2019\u00e9metteur est r\u00e9sident sur le territoire de l\u2019\u00c9tat ;<\/p>\r\n<p>f) les cr\u00e9ances garanties par des biens situ\u00e9s sur le territoire de l\u2019\u00c9tat, dans la limite de la valeur de ces biens, ind\u00e9pendamment de la r\u00e9sidence du d\u00e9biteur ;<\/p>\r\n<p>g) les biens en transit \u00e0 l\u2019\u00e9tranger \u00e0 destination du territoire de l\u2019\u00c9tat ou soumis au r\u00e9gime douanier d\u2019exportation temporaire<\/p>\r\n\r\n\r\n\r\n<h2 id=\"h-calcolo-dell-imposta-di-successione-e-donazione-nbsp\" class=\"wp-block-heading\">Calcul de l\u2019imp\u00f4t de succession et de donation<\/h2>\r\n\r\n\r\n\r\n<div class=\"flex flex-col text-sm pb-25\">\r\n<article class=\"text-token-text-primary w-full focus:outline-none [--shadow-height:45px] has-data-writing-block:pointer-events-none has-data-writing-block:-mt-(--shadow-height) has-data-writing-block:pt-(--shadow-height) [&amp;:has([data-writing-block])&gt;*]:pointer-events-auto scroll-mt-[calc(var(--header-height)+min(200px,max(70px,20svh)))]\" dir=\"auto\" tabindex=\"-1\" data-turn-id=\"request-WEB:5d99d9b2-3d5d-4cd8-a2b9-e0f3b234de8d-103\" data-testid=\"conversation-turn-208\" data-scroll-anchor=\"true\" data-turn=\"assistant\">\r\n<div class=\"text-base my-auto mx-auto pb-10 [--thread-content-margin:--spacing(4)] @w-sm\/main:[--thread-content-margin:--spacing(6)] @w-lg\/main:[--thread-content-margin:--spacing(16)] px-(--thread-content-margin)\">\r\n<div class=\"[--thread-content-max-width:40rem] @w-lg\/main:[--thread-content-max-width:48rem] mx-auto max-w-(--thread-content-max-width) flex-1 group\/turn-messages focus-visible:outline-hidden relative flex w-full min-w-0 flex-col agent-turn\" tabindex=\"-1\">\r\n<div class=\"flex max-w-full flex-col grow\">\r\n<div class=\"min-h-8 text-message relative flex w-full flex-col items-end gap-2 text-start break-words whitespace-normal [.text-message+&amp;]:mt-1\" dir=\"auto\" data-message-author-role=\"assistant\" data-message-id=\"10432e13-114e-4739-bb95-78f1fcb676c4\" data-message-model-slug=\"gpt-5-mini\">\r\n<div class=\"flex w-full flex-col gap-1 empty:hidden first:pt-[1px]\">\r\n<div class=\"markdown prose dark:prose-invert w-full break-words light markdown-new-styling\">\r\n<p data-start=\"0\" data-end=\"252\" data-is-last-node=\"\" data-is-only-node=\"\">L\u2019<strong>article 7<\/strong> du TUSD \u00e9tablit les <strong>taux<\/strong> et les <strong>abattements<\/strong> applicables pour d\u00e9terminer l\u2019imp\u00f4t de <strong>succession<\/strong> ou de <strong>donation<\/strong>. Les pourcentages varient en fonction du degr\u00e9 de parent\u00e9 entre le b\u00e9n\u00e9ficiaire et la personne d\u2019o\u00f9 provient le transfert :\u00a0<\/p>\r\n<\/div>\r\n<\/div>\r\n<\/div>\r\n<\/div>\r\n<\/div>\r\n<\/div>\r\n<\/article>\r\n<\/div>\r\n\r\n\r\n\r\n<ul class=\"wp-block-list\">\r\n<li>4 % : s\u2019applique aux transferts effectu\u00e9s en faveur du conjoint ou des parents en ligne directe (parents, enfants, grands-parents, petits-enfants, etc.), calcul\u00e9 sur la partie de la valeur nette qui d\u00e9passe, pour chaque b\u00e9n\u00e9ficiaire, 1 million d\u2019euros ;<\/li>\r\n<\/ul>\r\n\r\n\r\n\r\n<ul class=\"wp-block-list\">\r\n<li>6 % : concerne les transferts destin\u00e9s aux fr\u00e8res et s\u0153urs, \u00e0 appliquer sur la part de la valeur nette qui d\u00e9passe, pour chaque h\u00e9ritier ou donataire, 100 000 euros ;<\/li>\r\n<\/ul>\r\n\r\n\r\n\r\n<ul class=\"wp-block-list\">\r\n<li>6 % : s\u2019applique \u00e9galement aux transferts \u00e0 des parents jusqu\u2019au quatri\u00e8me degr\u00e9 et aux alli\u00e9s en ligne collat\u00e9rale jusqu\u2019au troisi\u00e8me degr\u00e9, calcul\u00e9 sur l\u2019ensemble de la valeur nette transf\u00e9r\u00e9e, sans aucun abattement ;<\/li>\r\n<\/ul>\r\n\r\n\r\n\r\n<ul class=\"wp-block-list\">\r\n<li>8 %, enfin, pour les transferts en faveur de personnes \u00e9trang\u00e8res \u00e0 la famille (c\u2019est-\u00e0-dire diff\u00e9rentes de celles mentionn\u00e9es ci-dessus), l\u2019imp\u00f4t est calcul\u00e9 sur la totalit\u00e9 de la valeur nette transf\u00e9r\u00e9e, sans exon\u00e9ration.<\/li>\r\n<\/ul>\r\n\r\n\r\n\r\n<p>Pour les transferts en faveur de personnes <strong>handicap\u00e9es<\/strong> ayant droit \u00e0 un soutien intensif (article 3, paragraphe 3, loi 104\/1992), une exon\u00e9ration de 1,5 million d\u2019euros est pr\u00e9vue, c\u2019est-\u00e0-dire que l\u2019imp\u00f4t sur les successions ne s\u2019applique que sur la valeur exc\u00e9dant ce montant.<\/p>\r\n\r\n\r\n\r\n<h2 id=\"h-novita-doppia-franchigia-nbsp\" class=\"wp-block-heading\">Nouveaut\u00e9 : double exon\u00e9ration<\/h2>\r\n\r\n\r\n\r\n<p>R\u00e9cemment, la <strong>Commission fiscale provinciale de Florence<\/strong>, par l\u2019arr\u00eat n\u00b0 157\/2022, a \u00e9tabli que la cumul des valeurs actualis\u00e9es des donations effectu\u00e9es de son vivant et de la masse successorale doit \u00eatre consid\u00e9r\u00e9 comme totalement abrog\u00e9. Il en d\u00e9coule l\u2019existence de <strong>deux exon\u00e9rations distinctes et autonomes<\/strong> : l\u2019une pour l\u2019imp\u00f4t sur les donations et l\u2019autre pour l\u2019imp\u00f4t sur les successions. Cette orientation avait d\u00e9j\u00e0 \u00e9t\u00e9 affirm\u00e9e par la Cour de cassation dans les arr\u00eats n\u00b0 2273\/2020 et n\u00b0 10255\/2020.<\/p>\r\n\r\n\r\n\r\n<p>Cette pratique a \u00e9galement \u00e9t\u00e9 officialis\u00e9e par le D.Lgs 139\/2024. Elle s\u2019applique aux successions ouvertes \u00e0 partir du 1er janvier 2025 : le contribuable est d\u00e9sormais tenu d\u2019<strong>auto-liquider<\/strong> l\u2019imp\u00f4t lors de la pr\u00e9paration de la d\u00e9claration de succession. Le montant de l\u2019imp\u00f4t sur les successions doit \u00eatre vers\u00e9 <strong>dans les 90 jours suivant la date limite de d\u00e9p\u00f4t de la d\u00e9claration<\/strong>.<\/p>\r\n\r\n\r\n\r\n<h2 id=\"h-vantaggio-imprenditoriale-quando-non-si-paga-la-tassa-di-successione-o-donazione-nbsp-nbsp\" class=\"wp-block-heading\">Avantage entrepreneurial : lorsque la taxe sur les successions ou donations n\u2019est pas due<\/h2>\r\n\r\n\r\n\r\n<p>Le D\u00e9cret L\u00e9gislatif n\u00b0 139\/2024 a transpos\u00e9 les recommandations de la Commission europ\u00e9enne n\u00b0 94\/1069\/CE de 1994 et n\u00b0 98\/C 93\/02 de 1998. Ces derni\u00e8res invitaient les \u00c9tats membres \u00e0 r\u00e9duire la charge fiscale, tant en ce qui concerne les transferts directs que les transferts indirects d\u2019entreprises et de branches d\u2019entreprise.<\/p>\r\n\r\n\r\n\r\n<p data-start=\"50\" data-end=\"264\">Dans ce contexte, le d\u00e9cret n\u00b0 139\/2024 a instaur\u00e9 un r\u00e9gime fiscal avantageux pour la transmission g\u00e9n\u00e9rationnelle d\u2019entreprise, que ce soit par succession <em>mortis causa<\/em>, ou par donation, pacte familial et trust.<\/p>\r\n<p>\r\n\r\n<\/p>\r\n<p data-start=\"58\" data-end=\"465\">L\u2019article 3, paragraphe 4 ter du TUSD, tel que modifi\u00e9 par le d\u00e9cret n\u00b0 139\/2024, pr\u00e9voit que <strong>ne sont pas soumis \u00e0 l\u2019imp\u00f4t sur les successions et donations les transferts<\/strong> (effectu\u00e9s \u00e9galement via les pactes familiaux vis\u00e9s aux articles 768 bis et suivants du Code civil) en faveur des <strong>descendants<\/strong> et du conjoint, portant sur des entreprises ou des branches d\u2019entreprise, des parts sociales et des actions.<\/p>\r\n<p>\r\n\r\n<\/p>\r\n<h3>La disposition pr\u00e9voit trois hypoth\u00e8ses : \u00a0<\/h3>\r\n<p>\r\n\r\n<\/p>\r\n<figure class=\"wp-block-table\">\r\n<table class=\"has-fixed-layout\">\r\n<tbody>\r\n<tr>\r\n<td>Donation<\/td>\r\n<td>B\u00e9n\u00e9ficiaires<\/td>\r\n<td>\u00c9tats concern\u00e9s<\/td>\r\n<td>Continuit\u00e9 des op\u00e9rations<\/td>\r\n<\/tr>\r\n<tr>\r\n<td>Transfert de participations dans des soci\u00e9t\u00e9s de capitaux<\/td>\r\n<td>Descendants en ligne directe, l\u00e9gitimes ou naturels, le conjoint du disposant<\/td>\r\n<td>UE\/EEE\/ Liste blanche<\/td>\r\n<td>5 ans<\/td>\r\n<\/tr>\r\n<tr>\r\n<td>Transfert de parts dans des soci\u00e9t\u00e9s de personnes<\/td>\r\n<td>Descendants en ligne directe, l\u00e9gitimes ou naturels, le conjoint du disposant<\/td>\r\n<td>UE\/EEE\/ Liste blanche<\/td>\r\n<td>5 ans<\/td>\r\n<\/tr>\r\n<tr>\r\n<td>Transfert d\u2019entreprises ou de branches d\u2019entreprise<\/td>\r\n<td>Descendants en ligne directe, l\u00e9gitimes ou naturels, le conjoint du disposant<\/td>\r\n<td>UE\/EEE\/ Liste blanche<\/td>\r\n<td>5 ans<\/td>\r\n<\/tr>\r\n<\/tbody>\r\n<\/table>\r\n<\/figure>\r\n<p>\r\n\r\n<\/p>\r\n<p>De plus, le l\u00e9gislateur est intervenu en pr\u00e9cisant que l\u2019exigence d\u2019exercice d\u2019une activit\u00e9 commerciale ne concerne que les transferts d\u2019entreprise et non ceux de participations. Il n\u2019est donc plus n\u00e9cessaire que les parts appartiennent \u00e0 une soci\u00e9t\u00e9 op\u00e9rationnelle. Dans ce sens, la transmission g\u00e9n\u00e9rationnelle d\u2019une holding pure, d\u2019une soci\u00e9t\u00e9 immobili\u00e8re \u00e0 simple usage ou d\u2019une soci\u00e9t\u00e9 simple b\u00e9n\u00e9ficie de l\u2019exon\u00e9ration, \u00e0 condition que les crit\u00e8res pr\u00e9vus par la loi soient respect\u00e9s.<\/p>\r\n<p>\r\n\r\n<\/p>\r\n<p data-start=\"58\" data-end=\"375\">Le b\u00e9n\u00e9ficiaire s\u2019engage \u00e0 respecter le crit\u00e8re temporel imp\u00e9ratif de <strong>cinq ans<\/strong>. Il s\u2019engage \u00e9galement \u00e0 assurer la continuit\u00e9 des op\u00e9rations par une <strong>d\u00e9claration formelle<\/strong> sign\u00e9e au moment de la succession ou de la donation, sous peine de perdre le b\u00e9n\u00e9fice du r\u00e9gime fiscal avantageux de l\u2019imp\u00f4t sur les successions.<\/p>\r\n<p>\r\n\r\n<\/p>\r\n<h2 id=\"h-come-evitare-la-doppia-tassazione-di-successione-nbsp\" class=\"wp-block-heading\">Comment \u00e9viter la double imposition des successions<\/h2>\r\n<p>\r\n\r\n<\/p>\r\n<p>En ce qui concerne les aspects fiscaux de la succession internationale relatifs \u00e0 l\u2019imp\u00f4t sur les successions, ceux-ci ont \u00e9t\u00e9 harmonis\u00e9s par le R\u00e8glement (UE) n\u00b0 650\/2012 (<a href=\"https:\/\/arlettipartners.com\/european-certificate-of-succession\/\">voir le guide d\u00e9di\u00e9 \u00e0 ce sujet<\/a>). Cependant, les lois nationales des diff\u00e9rents \u00c9tats et les conventions bilat\u00e9rales \u00e9ventuellement conclues entre eux continuent de s\u2019appliquer. Afin d\u2019\u00e9viter la double imposition concernant les biens du d\u00e9funt, l\u2019Italie a en effet conclu <strong>sept accords bilat\u00e9raux<\/strong> selon le Mod\u00e8le de Convention de l\u2019OCDE avec les pays suivants : <strong>\u00c9tats-Unis d\u2019Am\u00e9rique, Su\u00e8de, Gr\u00e8ce, Royaume-Uni, Danemark, Isra\u00ebl et France<\/strong> (ce dernier accord concerne \u00e0 la fois l\u2019imp\u00f4t sur les successions et l\u2019imp\u00f4t sur les donations).<\/p>\r\n<p>\r\n\r\n<\/p>\r\n<p>Dans le cadre d\u2019une succession transfrontali\u00e8re, des situations de double imposition surviennent fr\u00e9quemment. Cela peut se produire, par exemple, dans les cas suivants :<\/p>\r\n<p>\r\n\r\n<\/p>\r\n<ul class=\"wp-block-list\">\r\n<li>lorsque l\u2019\u00c9tat \u00e9tranger dans lequel se trouve le bien applique le principe de la <em>lex rei sitae<\/em>. Le Royaume-Uni applique l\u2019<em>Inheritance Tax<\/em> de 40 % sur l\u2019ensemble du patrimoine, quel que soit son lieu de situation, comme pr\u00e9vu par l\u2019UK Finance Bill 2025 ;<\/li>\r\n<\/ul>\r\n<p>\r\n\r\n<\/p>\r\n<ul class=\"wp-block-list\">\r\n<li>lorsque l\u2019\u00c9tat \u00e9tranger adopte le crit\u00e8re de la worldwide taxation, c\u2019est-\u00e0-dire qu\u2019il applique l\u2019imp\u00f4t \u00e9galement aux biens situ\u00e9s \u00e0 l\u2019\u00e9tranger lorsque l\u2019h\u00e9ritier ou le donataire est r\u00e9sident de ce pays. Cela se produit, par exemple, en France ou en Allemagne.<\/li>\r\n<\/ul>\r\n<p>\r\n\r\n<\/p>\r\n<p>En l\u2019absence d\u2019un trait\u00e9 international contre la double imposition, ce probl\u00e8me peut \u00eatre r\u00e9solu par le biais d\u2019un <strong>cr\u00e9dit<\/strong> <strong>d\u2019imp\u00f4t<\/strong>, comme pr\u00e9vu \u00e0 l\u2019article 26, paragraphe 1, lettre b), du d\u00e9cret l\u00e9gislatif n\u00b0 346\/1990.<\/p>\r\n<p>\r\n\r\n<\/p>\r\n<h2 id=\"h-quando-il-fisco-estero-diventa-un-agevolazione-in-italia-nbsp-nbsp\" class=\"wp-block-heading\">Lorsque la fiscalit\u00e9 \u00e9trang\u00e8re se transforme en avantage en Italie<\/h2>\r\n<p>\r\n\r\n<\/p>\r\n<p>En vertu du paragraphe 1, lettre b) de l\u2019<strong>article 26 du TUSD<\/strong>, sont en effet d\u00e9duites de l\u2019imp\u00f4t \u00ab <em>les imp\u00f4ts pay\u00e9s \u00e0 un \u00c9tat \u00e9tranger, en raison de la m\u00eame succession et concernant des biens situ\u00e9s dans cet \u00c9tat, dans la limite de la part de l\u2019imp\u00f4t sur les successions proportionnelle \u00e0 la valeur de ces biens, <strong>sous r\u00e9serve de l\u2019application de trait\u00e9s ou accords internationaux<\/strong><\/em> \u00bb.<\/p>\r\n<p>\r\n\r\n<\/p>\r\n<p>Cette disposition pr\u00e9voit que du montant de l\u2019imp\u00f4t sur les successions d\u00fb en Italie doit \u00eatre <strong>d\u00e9duit le montant des imp\u00f4ts pay\u00e9s \u00e0 l\u2019\u00e9tranger<\/strong> concernant les biens situ\u00e9s dans cet \u00c9tat. La d\u00e9duction est admise jusqu\u2019\u00e0 concurrence de la part de l\u2019imp\u00f4t italien proportionnelle \u00e0 la valeur de ces m\u00eames biens. Sous r\u00e9serve, bien entendu, des dispositions \u00e9ventuelles de trait\u00e9s ou d\u2019accords internationaux. Afin de b\u00e9n\u00e9ficier du cr\u00e9dit :<\/p>\r\n<p>\r\n\r\n<\/p>\r\n<ul class=\"wp-block-list\">\r\n<li>l\u2019imp\u00f4t \u00e9tranger doit pr\u00e9senter une <strong>similitude avec un imp\u00f4t national<\/strong> ;<\/li>\r\n<\/ul>\r\n<p>\r\n\r\n<\/p>\r\n<ul class=\"wp-block-list\">\r\n<li>les biens doivent \u00eatre situ\u00e9s <strong>\u00e0 l\u2019\u00e9tranger<\/strong> ;<\/li>\r\n<\/ul>\r\n<p>\r\n\r\n<\/p>\r\n<ul class=\"wp-block-list\">\r\n<li>il doit y avoir un <strong>r\u00e9el accomplissement fiscal de l\u2019imp\u00f4t \u00e0 l\u2019\u00e9tranger<\/strong>.<\/li>\r\n<\/ul>\r\n<p>\r\n\r\n<\/p>\r\n<p>En r\u00e9sum\u00e9, la succession internationale n\u00e9cessite une coordination attentive entre les normes internes et supranationales. L\u2019objectif est d\u2019identifier correctement la loi applicable, la comp\u00e9tence et les imp\u00f4ts dus. Les r\u00e9centes r\u00e9formes visent \u00e0 :<\/p>\r\n<ul>\r\n<li>semplificare gli adempimenti;<\/li>\r\n<li>favorire la continuit\u00e0 familiare delle imprese e garantire equit\u00e0 fiscale;<\/li>\r\n<li>prevenire i fenomeni di doppia imposizione.<\/li>\r\n<\/ul>\r\n<p>Dans ce contexte, le r\u00e9gime successoral italien se r\u00e9v\u00e8le souvent plus avantageux sur le plan fiscal et gestionnaire, rendant souhaitable une planification patrimoniale et testamentaire ancr\u00e9e en Italie.<\/p>\r\n<p>\r\n\r\n<\/p>\r\n<h3>Nouveaut\u00e9s 2026<\/h3>\r\n<div class=\"flex flex-col text-sm pb-25\">\r\n<article class=\"text-token-text-primary w-full focus:outline-none [--shadow-height:45px] has-data-writing-block:pointer-events-none has-data-writing-block:-mt-(--shadow-height) has-data-writing-block:pt-(--shadow-height) [&amp;:has([data-writing-block])&gt;*]:pointer-events-auto scroll-mt-[calc(var(--header-height)+min(200px,max(70px,20svh)))]\" dir=\"auto\" tabindex=\"-1\" data-turn-id=\"request-WEB:d3f68bf8-d0ed-47e3-b218-f398cadd12df-31\" data-testid=\"conversation-turn-64\" data-scroll-anchor=\"true\" data-turn=\"assistant\">\r\n<div class=\"text-base my-auto mx-auto pb-10 [--thread-content-margin:--spacing(4)] @w-sm\/main:[--thread-content-margin:--spacing(6)] @w-lg\/main:[--thread-content-margin:--spacing(16)] px-(--thread-content-margin)\">\r\n<div class=\"[--thread-content-max-width:40rem] @w-lg\/main:[--thread-content-max-width:48rem] mx-auto max-w-(--thread-content-max-width) flex-1 group\/turn-messages focus-visible:outline-hidden relative flex w-full min-w-0 flex-col agent-turn\" tabindex=\"-1\">\r\n<div class=\"flex max-w-full flex-col grow\">\r\n<div class=\"min-h-8 text-message relative flex w-full flex-col items-end gap-2 text-start break-words whitespace-normal [.text-message+&amp;]:mt-1\" dir=\"auto\" data-message-author-role=\"assistant\" data-message-id=\"54441896-9b15-4af4-9260-210122d812c7\" data-message-model-slug=\"gpt-5-mini\">\r\n<div class=\"flex w-full flex-col gap-1 empty:hidden first:pt-[1px]\">\r\n<div class=\"markdown prose dark:prose-invert w-full break-words light markdown-new-styling\">\r\n<p data-start=\"58\" data-end=\"439\" data-is-only-node=\"\">En conclusion, il convient de souligner que le <a href=\"https:\/\/www.normattiva.it\/uri-res\/N2Ls?urn:nir:stato:decreto.legislativo:2025;123\">d\u00e9cret l\u00e9gislatif du 1er ao\u00fbt 2025, n\u00b0 123<\/a>, est intervenu de mani\u00e8re significative sur la r\u00e9glementation successorale, avec une attention particuli\u00e8re au <strong data-start=\"259\" data-end=\"303\">Code unifi\u00e9 des successions et donations<\/strong> (d.lgs. 346\/1990), afin d\u2019en actualiser le contenu et de le rendre davantage coh\u00e9rent avec le contexte normatif et \u00e9conomique actuel.<\/p>\r\n<\/div>\r\n<\/div>\r\n<\/div>\r\n<\/div>\r\n<div class=\"z-0 flex min-h-[46px] justify-start\">Le d\u00e9cret entrera en vigueur le 1er janvier 2026.<\/div>\r\n<\/div>\r\n<\/div>\r\n<\/article>\r\n<\/div>\r\n<p>Les nouveaut\u00e9s les plus significatives, \u00e9tant destin\u00e9es \u00e0 avoir un impact concret sur la planification successorale des contribuables, feront l\u2019objet d\u2019un approfondissement dans un article d\u00e9di\u00e9.<\/p>\r\n<p>\r\n\r\n<\/p>\r\n<p>&nbsp;<\/p>\r\n<p><\/p>","protected":false},"excerpt":{"rendered":"<p>En cas de succession comportant des biens en Italie ou \u00e0 l\u2019\u00e9tranger, il est essentiel de conna\u00eetre les r\u00e8gles relatives aux droits et \u00e0 l\u2019imp\u00f4t de succession.<\/p>\n","protected":false},"author":99,"featured_media":221358,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[6049],"tags":[5868],"country":[1505],"container":[6599],"service":[7092],"tag-di-competenza":[5607],"class_list":["post-224785","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-inheritance-tax-law","tag-highlighted-info-sheet","country-italie","container-tax-legal-services-for-individuals","service-italian-inheritance-tax-law-eng","tag-di-competenza-team-fiscale-italia-fr"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO Premium plugin v27.3 (Yoast SEO v27.4) - https:\/\/yoast.com\/product\/yoast-seo-premium-wordpress\/ -->\n<title>Droits de succession et h\u00e9ritiers universels - Arletti Partners<\/title>\n<meta name=\"description\" content=\"En cas de succession comprenant des biens en 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