{"id":1804,"date":"2010-06-22T13:20:51","date_gmt":"2010-06-22T11:20:51","guid":{"rendered":"https:\/\/www.toutsurmesfinances.com\/patrimoine\/a\/minimum-d-actif-pour-la-declaration-de-succession"},"modified":"2017-02-15T14:31:31","modified_gmt":"2017-02-15T14:31:31","slug":"minimum-d-actif-pour-la-declaration-de-succession","status":"publish","type":"post","link":"https:\/\/www.toutsurmesfinances.com\/patrimoine\/a\/minimum-d-actif-pour-la-declaration-de-succession","title":{"rendered":"Minimum d\u2019actif pour la d\u00e9claration de succession"},"content":{"rendered":"<\/p>\n<p><strong>Voici l&rsquo;\u00e9clairage propos\u00e9 par Fran\u00e7ois Andr\u00e9 :<\/strong><\/p>\n<table width=\"100%\" cellpadding=\"5\" border=\"0\" style=\"background-color: #e0e0dd; border: #b0b0b0 thin solid;\">\n<tbody>\n<tr>\n<td>\n<p>Dans le cas pr\u00e9sent il faut rappeler que pour l&rsquo;administration fiscale, en th\u00e9orie et par principe, <strong>tout d\u00e9c\u00e8s entra\u00eene d\u00e9claration de succession<\/strong> m\u00eame, si du fait d&rsquo;abattements consid\u00e9rablement d\u00e9velopp\u00e9s ces derni\u00e8res ann\u00e9es, les h\u00e9ritiers n&rsquo;auront pas de droits \u00e0 payer. [un peu comme tout revenu entra\u00eene par principe \u00ab d\u00e9claration \u00bb m\u00eame s&rsquo;il n&rsquo;y aura pas d&rsquo;imp\u00f4t \u00e0 payer].<\/p>\n<p>En effet pour les successions ouvertes \u00e0 partir du 1er janvier 2006, est une \u00ab tol\u00e9rance \u00bb d&rsquo;un montant de 50 000 euros de l&rsquo;actif brut qui peut dispenser de l&rsquo;obligation de faire une d\u00e9claration mais sous conditions :<br \/>-ne peuvent \u00eatre concern\u00e9s que des h\u00e9ritiers en ligne directe, des \u00e9poux, des pacs\u00e9s,<br \/><strong>-sous r\u00e9serve \u00ab absolue \u00bb de l&rsquo;existence de donations ant\u00e9rieures.<\/strong><\/p>\n<p>Ces \u00e9ventuelles donations ne sont pas obligatoirement connues de tous les h\u00e9ritiers. Et l&rsquo;administration peut fort bien, si preuve est faite, consid\u00e9rer qu&rsquo;il y a eu omission. Et l\u00e0 les sanctions sont douloureuses.<\/p>\n<p>Soit ! Le recours \u00e0 notaire n&rsquo;est pas obligatoire m\u00eame si existent des biens immobiliers. Par contre si sont des mutations, le recours \u00e0 notaire sera indispensable.<br \/>En effet les h\u00e9ritiers peuvent fort bien faire ensemble une d\u00e9claration \u00e0 la recette des imp\u00f4ts de leur propre initiative.<\/p>\n<p>La r\u00e9f\u00e9rence au montant de 1500 euros d&rsquo;actif brut :<br \/>-\u00e0 ce niveau l&rsquo;administration fiscale ne proc\u00e8de \u00e0 aucune v\u00e9rification a priori. Mais elle saura faire des recoupements si incoh\u00e9rences<br \/>-ce montant est le montant de l&rsquo;abattement le plus faible dans le cadre des successions (h\u00e9ritiers tr\u00e8s \u00e9loign\u00e9s voire non parents) -Exactement \u00e0 ce jour 1570 euros.<br \/>-c&rsquo;est le montant forfaitaire a minima retenu pour les frais fun\u00e9raires (m\u00eame s&rsquo;ils sont inf\u00e9rieurs).<\/p>\n<p>Par contre l&rsquo;utilisation du seuil de 50 000 euros pour ne pas d\u00e9clarer est \u00e9tudi\u00e9 avec attention par l&rsquo;administration fiscale.<\/p>\n<p><strong>Conseil : <\/strong><br \/>Quelque soit l&rsquo;actif brut de succession il faut <strong>imp\u00e9rativement<\/strong> faire une d\u00e9claration \u00e0 la recette des imp\u00f4ts. Il est pr\u00e9f\u00e9rable de faire appel \u00e0 un notaire sauf si v\u00e9ritablement, \u00e0 l&rsquo;\u00e9vidence, la succession est tr\u00e8s modeste.<br \/><strong>Il faut bien comprendre les seuils \u00ab accept\u00e9s \u00bb par l&rsquo;administration fiscale. Avantage aux familles, aux h\u00e9ritiers mais aussi&#8230;Recherche de toute tentative de fraude&#8230;<\/strong><\/p>\n<p><em>Et c&rsquo;est bien le but de mon blog et des r\u00e9ponses au forum. Il y a la loi et&#8230;La philosophie de la loi ! Et&#8230;L&rsquo;intention du l\u00e9gislateur&#8230;<\/em><\/p>\n<p>Chronique r\u00e9dig\u00e9e par Fran\u00e7ois Andr\u00e9<\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><strong>En savoir plus sur Fran\u00e7ois ANDR\u00c9<\/strong><\/p>\n<p>G\u00e9n\u00e9alogiste successoral en r\u00e9sidence \u00e0 Lyon, Fran\u00e7ois ANDR\u00c9 intervient \u00e0 la demande de particuliers concern\u00e9s et en liaison avec la ville de Lyon pour la recherche des ayants-droits sur concessions fun\u00e9raires \u00e0 perp\u00e9tuit\u00e9 principalement dans les cimeti\u00e8res de Loyasse ancien et de la Guilloti\u00e8re.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Suite \u00e0 la chronique de notre expert en succession Francois Andr\u00e9, \u00a0\u00bb Successions :\u00a0le notaire est-il indispensable? \u00ab\u00a0, une internaute nous interroge en remarquant que : \u00ab\u00a0La somme en de\u00e7\u00e0 de laquelle il n&rsquo;y a pas d&rsquo;obligation d&rsquo;\u00e9tablir une d\u00e9claration de succession en ligne directe est 50.000 euros et non 1.500 euros \u00bb.<\/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-1804","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>Minimum d\u2019actif pour la d\u00e9claration de succession<\/title>\n<meta name=\"description\" content=\"Minimum d\u2019actif pour la d\u00e9claration de succession\" \/>\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\/minimum-d-actif-pour-la-declaration-de-succession\" \/>\n<meta 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