{"id":240927,"date":"2025-12-09T16:19:23","date_gmt":"2025-12-09T15:19:23","guid":{"rendered":"https:\/\/arlettipartners.com\/certificat-successoral-europeen\/"},"modified":"2026-10-22T09:50:35","modified_gmt":"2026-10-22T07:50:35","slug":"certificat-successoral-europeen","status":"publish","type":"post","link":"https:\/\/arlettipartners.com\/fr\/certificat-successoral-europeen\/","title":{"rendered":"Certificat successoral europ\u00e9en"},"content":{"rendered":"\n<p class=\"wp-block-paragraph\">Le certificat successoral europ\u00e9en (CSE), institu\u00e9 par le <a href=\"https:\/\/eur-lex.europa.eu\/legal-content\/EN\/TXT\/PDF\/?uri=CELEX:32012R0650\" target=\"_blank\" rel=\"noreferrer noopener\">r\u00e8glement (UE) n\u00b0 650\/2012<\/a> du Parlement europ\u00e9en et du Conseil, commun\u00e9ment appel\u00e9 r\u00e8glement \u00ab Successions \u00bb ou \u00ab Bruxelles IV \u00bb, constitue l\u2019une des innovations les plus importantes dans le paysage du droit europ\u00e9en des successions. <\/p>\n\n<p class=\"wp-block-paragraph\">L\u2019objectif du l\u00e9gislateur de l\u2019Union \u00e9tait de cr\u00e9er un instrument unique et uniforme, utilisable dans <strong>tous les \u00c9tats membres <\/strong>(\u00e0 l\u2019exception du Danemark et de l\u2019Irlande). Cela facilite le r\u00e8glement des successions transfrontali\u00e8res, c\u2019est-\u00e0-dire celles impliquant des personnes ou des biens situ\u00e9s dans plus d\u2019un \u00c9tat membre. <\/p>\n\n<p class=\"wp-block-paragraph\">Dans un contexte o\u00f9 la libre circulation des personnes a multipli\u00e9 les situations familiales et patrimoniales transfrontali\u00e8res, le CSE constitue un m\u00e9canisme de simplification et de s\u00e9curit\u00e9 juridique. <\/p>\n\n<h2 id=\"h-what-is-the-ecs-nbsp\" class=\"wp-block-heading\">Qu\u2019est-ce que le CSE ? <\/h2>\n\n<p class=\"wp-block-paragraph\">Le CSE est sp\u00e9cifiquement con\u00e7u pour simplifier les proc\u00e9dures lorsque des biens ou des h\u00e9ritiers se trouvent \u00e0 l\u2019\u00e9tranger. Ses principaux objectifs sont les suivants : <\/p>\n\n<ul class=\"wp-block-list\">\n<li><strong>v\u00e9rifier <\/strong>la qualit\u00e9 d\u2019h\u00e9ritier ou d\u2019autres droits successoraux dans un contexte transfrontalier ; <\/li>\n<\/ul>\n\n<ul class=\"wp-block-list\">\n<li><strong>faciliter <\/strong>le r\u00e8glement rapide et efficace des successions internationales ; <\/li>\n<\/ul>\n\n<ul class=\"wp-block-list\">\n<li><strong>permettre <\/strong>de faire valoir des droits successoraux \u00e0 l\u2019\u00e9tranger sans proc\u00e9dures de reconnaissance suppl\u00e9mentaires dans chaque pays ; <\/li>\n<\/ul>\n\n<ul class=\"wp-block-list\">\n<li>fournir une <strong>preuve juridiquement reconnue <\/strong>et uniforme dans l\u2019ensemble des \u00c9tats membres li\u00e9s par le r\u00e8glement. <\/li>\n<\/ul>\n\n<h2 id=\"h-what-is-the-purpose-of-the-ecs-nbsp\" class=\"wp-block-heading\">\u00c0 quoi sert le CSE ? <\/h2>\n\n<p class=\"wp-block-paragraph\">Le certificat successoral europ\u00e9en simplifie la reconnaissance des droits successoraux dans les autres \u00c9tats membres de l\u2019UE, sans qu\u2019il soit n\u00e9cessaire d\u2019accomplir des formalit\u00e9s ou des proc\u00e9dures de validation suppl\u00e9mentaires. Gr\u00e2ce au CSE, il est possible de : <\/p>\n\n<ul class=\"wp-block-list\">\n<li>acc\u00e9der \u00e0 des comptes bancaires ou \u00e0 des biens du d\u00e9funt situ\u00e9s \u00e0 l\u2019\u00e9tranger ; <\/li>\n<\/ul>\n\n<ul class=\"wp-block-list\">\n<li>administrer des successions transfrontali\u00e8res ; <\/li>\n<\/ul>\n\n<ul class=\"wp-block-list\">\n<li>percevoir des sommes d\u2019argent ou des titres ; <\/li>\n<\/ul>\n\n<ul class=\"wp-block-list\">\n<li>ex\u00e9cuter des dispositions testamentaires ; <\/li>\n<\/ul>\n\n<ul class=\"wp-block-list\">\n<li>intenter des actions en justice pour la protection de la succession. <\/li>\n<\/ul>\n\n<p class=\"wp-block-paragraph\">En pratique, le certificat r\u00e9duit les d\u00e9lais, les co\u00fbts et la complexit\u00e9 li\u00e9s aux successions internationales, en offrant un instrument pratique et reconnu dans l\u2019ensemble des \u00c9tats membres li\u00e9s par le r\u00e8glement. <\/p>\n\n<h2 id=\"h-when-is-it-useful-nbsp\" class=\"wp-block-heading\">Quand est-il utile ? <\/h2>\n\n<p class=\"wp-block-paragraph\">Le CSE est particuli\u00e8rement utile lorsque : <\/p>\n\n<ul class=\"wp-block-list\">\n<li>le d\u00e9funt poss\u00e9dait des biens dans plusieurs <strong>\u00c9tats membres de l\u2019UE<\/strong> ; <\/li>\n<\/ul>\n\n<ul class=\"wp-block-list\">\n<li>les <strong>h\u00e9ritiers <\/strong>r\u00e9sident dans des \u00c9tats membres diff\u00e9rents ; <\/li>\n<\/ul>\n\n<ul class=\"wp-block-list\">\n<li>il est n\u00e9cessaire de <strong>prouver ses droits<\/strong> dans un autre \u00c9tat membre. <\/li>\n<\/ul>\n\n<p class=\"wp-block-paragraph\">Par exemple, si un ressortissant fran\u00e7ais d\u00e9c\u00e8de en laissant un appartement en Allemagne et des placements financiers en Italie, les h\u00e9ritiers \u2013 r\u00e9sidant dans diff\u00e9rents \u00c9tats membres de l\u2019UE \u2013 peuvent utiliser le CSE pour faire valoir leurs droits sur l\u2019ensemble de la succession, sans avoir \u00e0 obtenir des documents successoraux nationaux distincts dans chaque pays (sous r\u00e9serve des exigences nationales relatives \u00e0 l\u2019inscription dans les registres publics). <\/p>\n\n<h2 id=\"h-how-to-obtain-the-ecs-nbsp\" class=\"wp-block-heading\">Comment obtenir le CSE ? <\/h2>\n\n<p class=\"wp-block-paragraph\">Le certificat ne peut \u00eatre <strong>demand\u00e9 <\/strong>que par les personnes mentionn\u00e9es \u00e0 l\u2019article 63, paragraphe 1, du r\u00e8glement, \u00e0 savoir : <\/p>\n\n<ul class=\"wp-block-list\">\n<li>les <strong>h\u00e9ritiers <\/strong>et les <strong>l\u00e9gataires<\/strong> disposant de droits directs dans la succession ; <\/li>\n<\/ul>\n\n<ul class=\"wp-block-list\">\n<li>les <strong>ex\u00e9cuteurs <\/strong>testamentaires ; <\/li>\n<\/ul>\n\n<ul class=\"wp-block-list\">\n<li>les <strong>administrateurs <\/strong>de la succession. <\/li>\n<\/ul>\n\n<p class=\"wp-block-paragraph\">La demande doit \u00eatre pr\u00e9sent\u00e9e \u00e0 l\u2019autorit\u00e9 comp\u00e9tente de l\u2019\u00c9tat membre dont les juridictions sont comp\u00e9tentes en vertu des articles 4, 7, 10 ou 11 du r\u00e8glement (en r\u00e8gle g\u00e9n\u00e9rale, l\u2019\u00c9tat de la derni\u00e8re r\u00e9sidence habituelle du d\u00e9funt). <\/p>\n\n<h2 id=\"h-function-and-legal-nature-of-the-ecs-nbsp\" class=\"wp-block-heading\">Fonction et nature juridique du CSE <\/h2>\n\n<p class=\"wp-block-paragraph\">Le certificat successoral europ\u00e9en n\u2019est pas obligatoire, mais constitue un <strong>instrument probatoire<\/strong> d\u2019une grande utilit\u00e9 pratique. Il permet d\u2019identifier de mani\u00e8re officielle et uniforme les h\u00e9ritiers, les l\u00e9gataires, les ex\u00e9cuteurs testamentaires ou les administrateurs de la succession, ainsi que de d\u00e9terminer avec pr\u00e9cision leurs parts respectives. <\/p>\n\n<p class=\"wp-block-paragraph\">En d\u2019autres termes, le CSE fait office de preuve juridiquement reconnue au niveau europ\u00e9en, permettant \u00e0 son titulaire de faire valoir ses droits successoraux dans tous les \u00c9tats membres appliquant le r\u00e8glement, sans qu\u2019il soit n\u00e9cessaire de recourir \u00e0 d\u2019autres proc\u00e9dures de reconnaissance ou de validation. Cela \u00e9vite l\u2019ouverture de proc\u00e9dures distinctes dans chaque pays o\u00f9 le d\u00e9funt poss\u00e9dait des biens ou des comptes, avec un gain substantiel de temps et de co\u00fbts. <\/p>\n\n<p class=\"wp-block-paragraph\">L\u2019intention du l\u00e9gislateur de l\u2019Union \u00e9tait donc de fournir un <strong>instrument unique, pratique et uniforme <\/strong>\u00e0 m\u00eame de r\u00e9duire la complexit\u00e9 des successions internationales et de renforcer la protection des droits h\u00e9r\u00e9ditaires des personnes concern\u00e9es par des successions transfrontali\u00e8res. <\/p>\n\n<h2 id=\"h-competent-authorities-and-issue-procedure-nbsp\" class=\"wp-block-heading\">Autorit\u00e9s comp\u00e9tentes et proc\u00e9dure de d\u00e9livrance <\/h2>\n\n<p class=\"wp-block-paragraph\">Le certificat successoral europ\u00e9en peut \u00eatre demand\u00e9 par toute personne ayant un int\u00e9r\u00eat l\u00e9gitime \u00e0 faire valoir sa qualit\u00e9 h\u00e9r\u00e9ditaire, \u00e0 savoir les h\u00e9ritiers, les l\u00e9gataires, les ex\u00e9cuteurs testamentaires ou les administrateurs de la succession. <br\/>La demande doit \u00eatre d\u00e9pos\u00e9e aupr\u00e8s de l\u2019<strong>autorit\u00e9 comp\u00e9tente<\/strong> de l\u2019\u00c9tat membre dans lequel la succession s\u2019est ouverte, conform\u00e9ment aux r\u00e8gles de comp\u00e9tence fix\u00e9es par le r\u00e8glement (UE) n\u00b0 650\/2012. <\/p>\n\n<p class=\"wp-block-paragraph\">En Italie, la comp\u00e9tence est attribu\u00e9e au <strong>notaire<\/strong>, conform\u00e9ment \u00e0 l\u2019article 32 de la loi n\u00b0 161 de 2014, qui a mis en \u0153uvre les dispositions de l\u2019Union en mati\u00e8re de successions. Le notaire, apr\u00e8s avoir v\u00e9rifi\u00e9 que les conditions requises sont remplies, d\u00e9livre le certificat sur la base des formulaires normalis\u00e9s \u00e9tablis par la Commission europ\u00e9enne (article 67 du r\u00e8glement). <\/p>\n\n<h2 id=\"h-forms-and-issuance-nbsp\" class=\"wp-block-heading\">Formulaires et d\u00e9livrance <\/h2>\n\n<p class=\"wp-block-paragraph\">Le r\u00e8glement pr\u00e9voit des formulaires uniformes tant pour la <strong>demande <\/strong>que pour la <strong>d\u00e9livrance <\/strong>du certificat, afin de garantir la coh\u00e9rence et l\u2019intelligibilit\u00e9 dans l\u2019ensemble de l\u2019Union europ\u00e9enne. <br\/>L\u2019autorit\u00e9 de d\u00e9livrance conserve l\u2019original du certificat et peut d\u00e9livrer des copies authentiques, chacune <strong>valable six mois <\/strong>\u00e0 compter de la date de d\u00e9livrance, renouvelable si n\u00e9cessaire. <\/p>\n\n<p class=\"wp-block-paragraph\">Des proc\u00e9dures sont \u00e9galement pr\u00e9vues pour la <strong>rectification, <\/strong>la modification ou le retrait du certificat lorsqu\u2019il contient une erreur mat\u00e9rielle ou lorsqu\u2019il est \u00e9tabli que le certificat ou certains de ses \u00e9l\u00e9ments ne sont pas exacts (article 71 du r\u00e8glement). Cette possibilit\u00e9 de mise \u00e0 jour garantit que le document reste actuel et refl\u00e8te fid\u00e8lement la situation juridique de la succession. <\/p>\n\n<h2 id=\"h-effectiveness-of-the-certificate-nbsp\" class=\"wp-block-heading\">Effets du certificat <\/h2>\n\n<p class=\"wp-block-paragraph\">Le CSE produit un effet imm\u00e9diat et direct dans tous les \u00c9tats membres appliquant le r\u00e8glement (UE) n\u00b0 650\/2012. <br\/>Cela signifie que le titulaire peut exercer les droits et pouvoirs qui lui sont conf\u00e9r\u00e9s sans formalit\u00e9s suppl\u00e9mentaires, par exemple en disposant des biens h\u00e9rit\u00e9s ou en demandant des informations \u00e0 des \u00e9tablissements financiers \u00e9trangers. <\/p>\n\n<p class=\"wp-block-paragraph\">Dans l\u2019ensemble, le certificat successoral europ\u00e9en constitue un instrument de <strong>simplification, de s\u00e9curit\u00e9 juridique et d\u2019harmonisation<\/strong> du droit europ\u00e9en des successions, propre \u00e0 renforcer la confiance mutuelle entre les \u00c9tats membres et \u00e0 permettre aux citoyens d\u2019exercer leurs droits h\u00e9r\u00e9ditaires au-del\u00e0 des fronti\u00e8res nationales de mani\u00e8re plus simple et plus efficace. <\/p>\n\n<h2 id=\"h-purpose-and-advantages-of-the-certificate-nbsp\" class=\"wp-block-heading\">Finalit\u00e9 et avantages du certificat <\/h2>\n\n<p class=\"wp-block-paragraph\">Gr\u00e2ce \u00e0 la d\u00e9livrance du CSE, les int\u00e9ress\u00e9s peuvent acc\u00e9der \u00e0 des biens situ\u00e9s \u00e0 l\u2019\u00e9tranger, g\u00e9rer des comptes bancaires, administrer la succession du d\u00e9funt ou exercer des droits d\u00e9coulant d\u2019un legs testamentaire. <br\/>Le certificat permet \u00e9galement d\u2019engager les proc\u00e9dures judiciaires ou administratives n\u00e9cessaires \u00e0 la protection des droits successoraux, sans qu\u2019une reconnaissance formelle suppl\u00e9mentaire soit requise dans l\u2019\u00c9tat \u00e9tranger. <\/p>\n\n<p class=\"wp-block-paragraph\">Sa principale force r\u00e9side dans son<strong> effet imm\u00e9diat<\/strong> dans tous les \u00c9tats membres : aucune proc\u00e9dure d\u2019exequatur, de l\u00e9galisation ou d\u2019apostille n\u2019est requise, le document b\u00e9n\u00e9ficiant d\u2019une pleine validit\u00e9 et d\u2019une force probante directe au sein de l\u2019Union. <br\/>De cette mani\u00e8re, le CSE r\u00e9duit sensiblement les d\u00e9lais et les co\u00fbts li\u00e9s aux successions internationales, simplifie les relations avec les autorit\u00e9s \u00e9trang\u00e8res et assure une gestion plus fluide de la succession. <\/p>\n\n<h2 id=\"h-what-does-case-law-say-nbsp\" class=\"wp-block-heading\">Que dit la jurisprudence ? <\/h2>\n\n<p class=\"wp-block-paragraph\">Cependant, la mati\u00e8re doit \u00eatre analys\u00e9e et appliqu\u00e9e \u00e0 la lumi\u00e8re de la jurisprudence pertinente. <\/p>\n\n<p class=\"wp-block-paragraph\">Dans son arr\u00eat du 23 janvier 2025, <a href=\"https:\/\/curia.europa.eu\/juris\/document\/document.jsf?text=&amp;docid=294519&amp;pageIndex=0&amp;doclang=EN&amp;mode=lst&amp;dir=&amp;occ=first&amp;part=1&amp;cid=1395603\" target=\"_blank\" rel=\"noreferrer noopener\">affaire C-187\/23<\/a>, la Cour de justice, tout en d\u00e9clarant la demande de d\u00e9cision pr\u00e9judicielle irrecevable au motif que l\u2019autorit\u00e9 de d\u00e9livrance n\u2019exerce pas de fonction juridictionnelle, a pr\u00e9cis\u00e9 que, en vertu de l\u2019article 67, paragraphe 1, point a), du r\u00e8glement, le certificat successoral europ\u00e9en ne peut pas \u00eatre d\u00e9livr\u00e9 lorsque les \u00e9l\u00e9ments \u00e0 certifier sont contest\u00e9s, y compris lorsque la contestation est soulev\u00e9e dans la proc\u00e9dure de d\u00e9livrance elle-m\u00eame. <\/p>\n\n<p class=\"wp-block-paragraph\">Dans son arr\u00eat du 9 mars 2023, <a href=\"https:\/\/curia.europa.eu\/juris\/document\/document.jsf?text=&amp;docid=271069&amp;pageIndex=0&amp;doclang=en&amp;mode=lst&amp;dir=&amp;occ=first&amp;part=1&amp;cid=1395934\" target=\"_blank\" rel=\"noreferrer noopener\">affaire C-354\/21<\/a>, la Cour a jug\u00e9 qu\u2019un registre foncier national peut l\u00e9gitimement refuser d\u2019inscrire une op\u00e9ration immobili\u00e8re lorsque le seul document produit est un CSE qui ne pr\u00e9cise pas le bien concern\u00e9, le certificat devant contenir des \u00e9l\u00e9ments suffisamment pr\u00e9cis pour permettre l\u2019inscription dans les registres publics. <\/p>\n","protected":false},"excerpt":{"rendered":"<p>Le certificat successoral europ\u00e9en (CSE), institu\u00e9 par le r\u00e8glement (UE) n\u00b0 650\/2012, constitue l\u2019une des innovations les plus importantes dans le paysage du droit europ\u00e9en des successions et est directement applicable dans tous les \u00c9tats membres (\u00e0 l\u2019exception du Danemark et de l\u2019Irlande).<\/p>\n","protected":false},"author":1,"featured_media":223962,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"wpai_generated_summary":"","footnotes":""},"categories":[6049],"tags":[],"country":[1505,1534],"container":[6599],"service":[7092],"tag-di-competenza":[5607,5625],"class_list":["post-240927","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-inheritance-tax-law","country-italie","country-union-europeenne","container-tax-legal-services-for-individuals","service-italian-inheritance-tax-law-eng","tag-di-competenza-team-fiscale-italia-fr","tag-di-competenza-team-giuridico-fr"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO Premium plugin v28.7 (Yoast SEO v28.7) - https:\/\/yoast.com\/product\/yoast-seo-premium-wordpress\/ -->\n<title>Certificat successoral europ\u00e9en - Arletti Partners<\/title>\n<meta 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