{"id":1764,"date":"2008-11-11T15:54:23","date_gmt":"2008-11-11T14:54:23","guid":{"rendered":"https:\/\/www.toutsurmesfinances.com\/patrimoine\/a\/la-fiscalite-des-donations-et-des-successions"},"modified":"2017-02-07T10:57:05","modified_gmt":"2017-02-07T10:57:05","slug":"la-fiscalite-des-donations-et-des-successions","status":"publish","type":"post","link":"https:\/\/www.toutsurmesfinances.com\/patrimoine\/a\/la-fiscalite-des-donations-et-des-successions","title":{"rendered":"La fiscalit\u00e9 des donations et des successions"},"content":{"rendered":"\n<p>Une fois \u00e9tabli l\u2019actif net de succession, le calcul des droits \u00e9ventuels s&rsquo;effectue en trois \u00e9tapes. Pour les successions et donations, le notaire applique un abattement personnel sur la part de chaque h\u00e9ritier, abattement dont le montant varie en fonction du lien de parent\u00e9 avec le d\u00e9funt.<\/p>\n<p>Apr\u00e8s d\u00e9duction des abattements, la part nette est soumise \u00e0 un bar\u00e8me de droits qui varient \u00e9galement en fonction du lien de parent\u00e9 avec le d\u00e9funt.<\/p>\n<p>Enfin, dans le cas d\u2019une donation, il existe un certain nombre de r\u00e9ductions suppl\u00e9mentaires qui peuvent \u00eatre appliqu\u00e9es sur le montant \u00e0 payer.<\/p>\n<p>Attention : si des donations ont \u00e9t\u00e9 consenties depuis moins de six ans, leurs valeurs sont r\u00e9int\u00e9gr\u00e9es dans la succession. Par ailleurs, tout h\u00e9ritier peut, sous certaines conditions, d\u00e9duire de l&rsquo;actif successoral les dons effectu\u00e9s \u00e0 des organismes reconnus d&rsquo;utilit\u00e9 publique mais dans ce cas, il le pourra plus pr\u00e9tendre \u00e0 la r\u00e9duction d&rsquo;imp\u00f4t sur le revenu pr\u00e9vu pour ce type de dons.<\/p>\n<p><strong>Suppression de droits de succession<\/strong><\/p>\n<p>Depuis la loi Tepa d\u2019ao\u00fbt 2007, les droits de succession sont supprim\u00e9s pour le conjoint survivant, pour le partenaire li\u00e9 par un pacte civil de solidarit\u00e9 (PACS) et pour les fr\u00e8res et soeurs s\u2019ils remplissent les trois conditions suivantes : \u00eatre c\u00e9libataire, veuf, divorc\u00e9 ou s\u00e9par\u00e9 de corps, avoir plus de 50 ans ou \u00eatre atteint d\u2019une infirmit\u00e9 lui interdisant tout travail normal, r\u00e9sider constamment sous le m\u00eame toit que le d\u00e9funt pendant les cinq ann\u00e9es pr\u00e9c\u00e9dant le d\u00e9c\u00e8s. <\/p>\n<p><strong>R\u00e9gime fiscal favorable pour les donations<\/strong><\/p>\n<p>Les donations b\u00e9n\u00e9ficient d&rsquo;un r\u00e9gime fiscal int\u00e9ressant par rapport \u00e0 la fiscalit\u00e9 des successions. Toutes les donations sont concern\u00e9es (donation simple, donation-partage, donation de l&rsquo;usufruit ou de la nue-propri\u00e9t\u00e9).<\/p>\n<p><em>Depuis le 1er janvier 2012, son montant est de<\/em> :<\/p>\n<table style=\"border-width: 2px; border-color: #887877;\" border=\"2\">\n<tbody>\n<tr>\n<td style=\"text-align: center;\"><strong><span style=\"font-size: 10pt;\">Degr\u00e9<\/span><\/strong><\/td>\n<td style=\"text-align: center;\"><strong><span style=\"font-size: 10pt;\">Donation 2012<\/span><\/strong><\/td>\n<td><span style=\"font-size: 10pt;\"><strong>Succession 2012<\/strong><\/span><\/td>\n<\/tr>\n<tr>\n<td><span><span style=\"font-size: 10pt;\"><strong>Conjoint<\/strong> (donation)<\/span><\/span><\/td>\n<td><span style=\"font-size: 10pt;\">80 724 euros<\/span><\/td>\n<td><span style=\"font-size: 10pt;\">Exon\u00e9ration<\/span><\/td>\n<\/tr>\n<tr>\n<td><strong><span style=\"font-size: 10pt;\">Enfant<\/span><\/strong><\/td>\n<td><span style=\"font-size: 10pt;\">159 325 euros<\/span><\/td>\n<td><span style=\"font-size: 10pt;\">159 325 euros<\/span><\/td>\n<\/tr>\n<tr>\n<td><strong><span style=\"font-size: 10pt;\">Petits-enfants<\/span><\/strong><\/td>\n<td><span style=\"font-size: 10pt;\">31 865 euros<\/span><\/td>\n<td><span style=\"font-size: 10pt;\">31 865 euros<\/span><\/td>\n<\/tr>\n<tr>\n<td><strong><span style=\"font-size: 10pt;\">Arri\u00e8re-petits-enfants<\/span><\/strong><\/td>\n<td><span style=\"font-size: 10pt;\">5 310 euros<\/span><\/td>\n<td><span style=\"font-size: 10pt;\">5 310 euros<\/span><\/td>\n<\/tr>\n<tr>\n<td><strong><span style=\"font-size: 10pt;\">Fr\u00e8re ou s\u0153ur<\/span><\/strong><\/td>\n<td><span style=\"font-size: 10pt;\">15 932 euros<\/span><\/td>\n<td><span style=\"font-size: 10pt;\">15 932 euros<\/span><\/td>\n<\/tr>\n<tr>\n<td><strong><span style=\"font-size: 10pt;\">Neveu ou ni\u00e8ce<\/span><\/strong><\/td>\n<td><span style=\"font-size: 10pt;\">7 967 euros<\/span><\/td>\n<td><span style=\"font-size: 10pt;\">7 967 euros<\/span><\/td>\n<\/tr>\n<tr>\n<td><strong><span style=\"font-size: 10pt;\">Autre<\/span><\/strong><\/td>\n<td><span style=\"font-size: 10pt;\">1 594 euros<\/span><\/td>\n<td><span style=\"font-size: 10pt;\">1 594 euros<\/span><\/td>\n<\/tr>\n<tr>\n<td><strong><span style=\"font-size: 10pt;\">Don en argent<\/span><\/strong><\/td>\n<td><span style=\"font-size: 10pt;\">31 865 euros<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-size: 10pt;\">\/\/\/<\/span><\/td>\n<\/tr>\n<tr>\n<td><strong><span style=\"font-size: 10pt;\">Personne handicap\u00e9e<\/span><\/strong><\/td>\n<td><span style=\"font-size: 10pt;\">159 325 euros<\/span><\/td>\n<td><span style=\"font-size: 10pt;\">159 325 euros<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><strong>Important :<\/strong> un abattement de 159 325&nbsp;euros&nbsp;(chiffre 2011) b\u00e9n\u00e9ficie \u00e0 tout donataire handicap\u00e9 sous certaines conditions et il se cumule notamment avec l\u2019abattement de m\u00eame montant pour donation ou succession entre parents et enfants.<\/p>\n<p><strong>Abattement pour don d\u2019argent<\/strong><\/p>\n<p>La Loi Tepa permet aussi de consentir une seule fois un don de 31&nbsp;865 euros, sous forme d&rsquo;argent et en pleine propri\u00e9t\u00e9, au profit d&rsquo;un enfant, d&rsquo;un petit-enfant, d&rsquo;un arri\u00e8re petit-enfant ou si le donateur n&rsquo;en a pas, d&rsquo;un neveu ou d&rsquo;une ni\u00e8ce. Le b\u00e9n\u00e9ficiaire doit \u00eatre majeur et le donateur \u00e2g\u00e9 de moins de 65 ans (parents, oncles) ou de 80 ans (grand-parent, arri\u00e8re-grand-parent).<\/p>\n<p><strong>La r\u00e9duction des droits de donation<\/strong><\/p>\n<p>L\u2019imp\u00f4t de donation appel\u00e9 \u00abdroits de mutation \u00e0 titre gratuit \u00bb doit \u00eatre vers\u00e9 au Tr\u00e9sor public. Son importance d\u00e9pend du degr\u00e9 de parent\u00e9 entre le donateur et le donataire et de la valeur du bien donn\u00e9.<\/p>\n<p>Ces droits b\u00e9n\u00e9ficient d\u2019une r\u00e9duction en fonction de l\u2019\u00e2ge du donateur et de la nature du droit transmis, l\u2019\u00e9conomie d\u2019imp\u00f4t pouvant ainsi \u00eatre importante.<\/p>\n<p><em>Pour les donations en pleine propri\u00e9t\u00e9&nbsp; ou en usufruit<\/em> :<\/p>\n<p>&#8211; 50% si le donateur a moins de 70 ans ; <br \/>&#8211; 30% s&rsquo;il a entre 70 et 80 ans<br \/>Pour les donations en nue-propri\u00e9t\u00e9 : <br \/>&#8211; 35% si le donateur a moins de 70 ans <br \/>&#8211; 10% s\u2019il a entre 70 et 80 ans<\/p>\n<p><strong><span style=\"text-decoration: underline;\">Droits de succession et de donation applicables<\/span><\/strong><br \/>(ces droits s\u2019entendent apr\u00e8s abattements indiqu\u00e9s ci-dessus)<\/p>\n<p><strong>Droits de donation et de succession pour 2012<\/strong><\/p>\n<p>En ligne directe :<\/p>\n<table style=\"border-width: 2px; border-color: #887877;\" border=\"2\">\n<tbody>\n<tr>\n<td><strong><span style=\"font-size: 10pt;\">Taux<\/span><\/strong><\/td>\n<td style=\"text-align: center;\"><strong><span style=\"font-size: 10pt;\">2012<\/span><\/strong><\/td>\n<\/tr>\n<tr>\n<td><strong><span style=\"font-size: 10pt;\">5%<\/span><\/strong><\/td>\n<td><span style=\"font-size: 10pt;\">moins de 8 072 euros <\/span><\/td>\n<\/tr>\n<tr>\n<td><strong><span style=\"font-size: 10pt;\">10%<\/span><\/strong><\/td>\n<td><span style=\"font-size: 10pt;\">entre 8 072 et 12 109 euros<\/span><\/td>\n<\/tr>\n<tr>\n<td><strong><span style=\"font-size: 10pt;\">15%<\/span><\/strong><\/td>\n<td><span style=\"font-size: 10pt;\">entre 12 109 et 15 932 euros <\/span><\/td>\n<\/tr>\n<tr>\n<td><strong><span style=\"font-size: 10pt;\">20%<\/span><\/strong><\/td>\n<td><span style=\"font-size: 10pt;\">entre 15 932 et 552 324 euros <\/span><\/td>\n<\/tr>\n<tr>\n<td><strong><span style=\"font-size: 10pt;\">30%<\/span><\/strong><\/td>\n<td><span style=\"font-size: 10pt;\">entre 552 324 et 902 838 euros<\/span><\/td>\n<\/tr>\n<tr>\n<td><strong><span style=\"font-size: 10pt;\">40%<\/span><\/strong><\/td>\n<td><span style=\"font-size: 10pt;\">entre 902 838 et 1 805 677 euros<\/span><\/td>\n<\/tr>\n<tr>\n<td><strong><span style=\"font-size: 10pt;\">45%<\/span><\/strong><\/td>\n<td><span style=\"font-size: 10pt;\">plus de 1 805 677 euros<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><strong>Baisse des taxes sur l\u2019h\u00e9ritage des neveux et des ni\u00e8ces<\/strong><\/p>\n<table style=\"border-width: 2px; border-color: #887877;\" border=\"2\">\n<tbody><\/tbody>\n<\/table>\n<table style=\"border-width: 2px; border-color: #887877;\" border=\"2\"><\/table>\n<p>Fr\u00e8res et soeurs :&nbsp;<\/p>\n<table style=\"border-width: 2px; border-color: #887877;\" border=\"2\">\n<tbody>\n<tr>\n<td><strong><span style=\"font-size: 10pt;\">Taux<\/span><\/strong><\/td>\n<td style=\"text-align: center;\"><strong><span style=\"font-size: 10pt;\">2012<\/span><\/strong><\/td>\n<\/tr>\n<tr>\n<td><strong><span style=\"font-size: 10pt;\">35%<\/span><\/strong><\/td>\n<td><span style=\"font-size: 10pt;\">moins de 24 430 euros <\/span><\/td>\n<\/tr>\n<tr>\n<td><strong><span style=\"font-size: 10pt;\">45%<\/span><\/strong><\/td>\n<td><span style=\"font-size: 10pt;\">plus de 24 430 euros <\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<table style=\"border-width: 2px; border-color: #887877;\" border=\"2\">\n<tbody><\/tbody>\n<\/table>\n<p>Autres :<\/p>\n<table style=\"border-width: 2px; border-color: #887877;\" border=\"2\"><\/table>\n<p>Parents 4e degr\u00e9 : 55% sur la totalit\u00e9<\/p>\n<p>Autre : 60% sur la totalit\u00e9<\/p>\n<p>Depuis le 1er janvier 2009, un neveu qui re\u00e7oit une succession \u00e0 la place de son p\u00e8re ou de sa m\u00e8re d\u00e9funt est moins impos\u00e9.<\/p>\n<p>Lors d\u2019une succession, un neveu ou une ni\u00e8ce est tax\u00e9 \u00e0 hauteur de 55% de la valeur nette de l\u2019h\u00e9ritage. Si ses parents sont d\u00e9c\u00e9d\u00e9s, il est tax\u00e9 \u00e0 leur place, c\u2019est-\u00e0-dire comme fr\u00e8re ou s\u0153ur.<\/p>\n<p>Exemple. Michel, l\u2019oncle maternel de Damien d\u00e9c\u00e8de. Damien re\u00e7oit 10 000&nbsp;euros&nbsp;net apr\u00e8s abattement. Sur cette somme, il devra payer 55%, soit 5 500 euros.<\/p>\n<p>Imaginons que la m\u00e8re de Damien soit d\u00e9c\u00e9d\u00e9e. Aux yeux du fisc, Damien n\u2019est plus consid\u00e9r\u00e9 comme le neveu de Michel, mais comme son fr\u00e8re. Ainsi, sur 10 000 euros, il devrait s\u2019acquitter de 35%, soit 3 500 euros, comme sa m\u00e8re aurait d\u00fb payer.<\/p>\n<p><strong>En savoir plus<\/strong><\/p>\n<p><strong><a href=\"https:\/\/www.toutsurmesfinances.com\/patrimoine\/a\/qui-herite\">&gt;&gt; Les droits du conjoint survivant<\/a><br \/><a href=\"https:\/\/www.toutsurmesfinances.com\/patrimoine\/a\/dossier-special-mieux-comprendre-le-mecanisme-d-un-heritage\">&gt;&gt; Comprendre le m\u00e9canisme d&rsquo;une succession<\/a><br \/><a href=\"https:\/\/www.toutsurmesfinances.com\/patrimoine\/a\/dossier-special-donner-de-l-argent-a-ses-enfants-et-petits-enfants-sans-payer-de-droits\">&gt;&gt; Donner de l&rsquo;argent sans payer d&rsquo;imp\u00f4t<\/a><br \/><a href=\"https:\/\/www.toutsurmesfinances.com\/patrimoine\/a\/vos-temoignages-sur-la-succession-et-la-donation\">&gt;&gt; Vos probl\u00e8mes de succesion : la r\u00e9daction vous r\u00e9pond<\/a><br \/><a href=\"https:\/\/www.toutsurmesfinances.com\/patrimoine\/a\/peut-on-refuser-une-succession\">&gt;&gt; Peut-on refuser un h\u00e9ritage ?<\/a><br \/><a href=\"https:\/\/www.toutsurmesfinances.com\/patrimoine\/a\/qui-herite\">&gt;&gt; Qui h\u00e9rite ?<\/a><\/strong><strong>?<\/strong><\/p>\n<p align=\"justify\"><a href=\"https:\/\/www.toutsurmesfinances.com\/patrimoine\/\" target=\"_self\"><strong>&gt;&gt; Discutez-en sur nos forums<\/strong><\/a>&nbsp;<strong>&#8211; inscription gratuite <\/strong>(<a href=\"https:\/\/www.toutsurmesfinances.com\/newsletter.html\" target=\"_self\"><strong>cliquez ici<\/strong><\/a>)<\/p>\n<p><strong>&gt;&gt; Trouvez des livres pour en savoir plus<\/strong>&nbsp;&nbsp;<\/p>\n<p><strong><\/strong>&nbsp;<\/p>\n<p>&nbsp;<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Les droits de succession sont calcul\u00e9s sur la part nette (autrement appel\u00e9 actif net) que l&rsquo;h\u00e9ritier a recueillie, c\u2019est-\u00e0-dire apr\u00e8s d\u00e9duction du passif de succession (factures \u00e0 payer, dettes\u2026). .<\/p>\n","protected":false},"author":13709,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[28],"tags":[],"class_list":["post-1764","post","type-post","status-publish","format-standard","hentry","category-transmission"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v24.9 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>La fiscalit\u00e9 des donations et des successions<\/title>\n<meta name=\"description\" content=\"La fiscalit\u00e9 des donations et des successions\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.toutsurmesfinances.com\/patrimoine\/a\/la-fiscalite-des-donations-et-des-successions\" \/>\n<meta property=\"og:locale\" content=\"fr_FR\" \/>\n<meta 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