{"id":1880,"date":"2012-08-16T09:39:14","date_gmt":"2012-08-16T07:39:14","guid":{"rendered":"https:\/\/www.toutsurmesfinances.com\/patrimoine\/a\/abattements-sur-les-successions"},"modified":"2021-12-08T11:10:31","modified_gmt":"2021-12-08T10:10:31","slug":"abattements-sur-les-successions","status":"publish","type":"post","link":"https:\/\/www.toutsurmesfinances.com\/patrimoine\/a\/abattements-sur-les-successions","title":{"rendered":"Abattements sur les successions"},"content":{"rendered":"<section class=\"l-section wpb_row height_small\"><div class=\"l-section-h i-cf\"><div class=\"g-cols vc_row via_flex valign_top type_default stacking_default\"><div class=\"vc_col-sm-12 wpb_column vc_column_container\"><div class=\"vc_column-inner\"><div class=\"wpb_wrapper\"><div class=\"wpb_text_column\"><div class=\"wpb_wrapper\"><p>Les montants de ces abattements fiscaux, qui d\u00e9pendent du lien de parent\u00e9 entre le d\u00e9funt et le b\u00e9n\u00e9ficiaire de la succession, sont les suivants :<\/p>\n<table style=\"margin-left: auto; margin-right: auto; border: 2px solid #9f9d9d;\" border=\"2\">\n<thead>\n<tr>\n<th style=\"text-align: center;\" colspan=\"2\" align=\"center\">\u00a0Successions &#8211; abattements en vigueur en 2012<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td style=\"text-align: center;\">Degr\u00e9 de parent\u00e9<\/td>\n<td style=\"text-align: center;\">Montant de l&rsquo;abattement fiscal par part<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\">Conjoint survivant<\/td>\n<td style=\"text-align: center;\">Exon\u00e9ration totale de droits<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\">Partenaire de Pacs survivant<\/td>\n<td style=\"text-align: center;\">Exon\u00e9ration totale de droits<\/td>\n<\/tr>\n<tr>\n<td>Personne handicap\u00e9e<\/td>\n<td align=\"center\">159.325 euros<\/td>\n<\/tr>\n<tr>\n<td>P\u00e8re ou m\u00e8re<\/td>\n<td align=\"center\">100.000 euros<\/td>\n<\/tr>\n<tr>\n<td>Fille ou fils (vivants ou repr\u00e9sent\u00e9s)<\/td>\n<td align=\"center\">100.000 euros<\/td>\n<\/tr>\n<tr>\n<td>Fr\u00e8re ou soeur (vivants ou repr\u00e9sent\u00e9s)<\/td>\n<td align=\"center\">15.932 euros<\/td>\n<\/tr>\n<tr>\n<td>Neveux-ni\u00e8ces<\/td>\n<td align=\"center\">7.967 euros<\/td>\n<\/tr>\n<tr>\n<td>Tiers (concubins)<\/td>\n<td align=\"center\">1.594 euros<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>Ces montants sont en vigueur depuis le 17 ao\u00fbt 2012, en raison de la baisse des abattements d\u00e9cid\u00e9s dans le cadre de la deuxi\u00e8me loi de finances rectificative pour 2012.<\/p>\n<p>L&rsquo;actualisation annuelle de ces abattements, en vigueur depuis 2008, est supprim\u00e9e \u00e0 partir du 1er janvier 2013.<\/p>\n<\/div><\/div><\/div><\/div><\/div><\/div><\/div><\/section>\n","protected":false},"excerpt":{"rendered":"<p>La plupart des successions ouvertes en France sont exon\u00e9r\u00e9es d&rsquo;imp\u00f4ts gr\u00e2ce \u00e0 des abattements. Ainsi, en cas de d\u00e9c\u00e8s d&rsquo;un proche, la succession n&rsquo;est taxable par le fisc qu&rsquo;en cas de d\u00e9passement de certains seuils. Autrement dit, le paiement des droits de succession n&rsquo;est d\u00fb que dans une minorit\u00e9 de cas apr\u00e8s application de ces abattements. .<\/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-1880","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>Abattements sur les successions<\/title>\n<meta name=\"description\" content=\"Montant des abattements en cas 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\/abattements-sur-les-successions\" \/>\n<meta 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