{"id":1898,"date":"2013-02-05T14:46:03","date_gmt":"2013-02-05T13:46:03","guid":{"rendered":"https:\/\/www.toutsurmesfinances.com\/patrimoine\/a\/le-bareme-des-droits-de-succession-en-2013"},"modified":"2013-06-12T05:45:32","modified_gmt":"2013-06-12T05:45:32","slug":"le-bareme-des-droits-de-succession-en-2013","status":"publish","type":"post","link":"https:\/\/www.toutsurmesfinances.com\/patrimoine\/a\/le-bareme-des-droits-de-succession-en-2013","title":{"rendered":"Le bar\u00e8me des droits de succession en 2013"},"content":{"rendered":"\n

 <\/p>\n

En 2013, le bar\u00e8me des droits de succession ne change pas pour la troisi\u00e8me ann\u00e9e cons\u00e9cutive. La suppression de la revalorisation de ce bar\u00e8me a \u00e9t\u00e9 officialis\u00e9e par la loi de finances rectificative pour 2012<\/a> (LFR 2012) du 17 ao\u00fbt 2012. L’article 5 bloque ainsi toute actualisation des tranches des montants taxables dans ce bar\u00e8me progressif au 1er janvier 2013, reconduisant le blocage de la grille de taxation des successions introduit par l’ancien Premier ministre Fran\u00e7ois Fillon en 2011. R\u00e9sultat : les taux et paliers du bar\u00e8me des droits de mutation \u00e0 titre gratuit (DMTG) sur la valeur taxable d’une part d’h\u00e9ritage restent identiques \u00e0 ceux en vigueur en 2011.<\/p>\n

<\/span>Exon\u00e9ration conserv\u00e9e pour les conjoints et pacs\u00e9s<\/span><\/h2>\n

Principale modification introduite par la loi de finances rectificative pour 2012 vot\u00e9e \u00e0 l’\u00e9t\u00e9 dernier par le Parlement, l’abattement sur les successions en ligne directe (ascendants, descendants) ouvertes apr\u00e8s le 17 ao\u00fbt 2012 est r\u00e9duit de 159.325 \u00e0 100.000 euros. L’exon\u00e9ration pour les conjoints survivants et partenaires de Pacs est conserv\u00e9e. Les fr\u00e8res et s\u0153urs peuvent \u00e9galement \u00eatre exon\u00e9r\u00e9s de ces droits. Ils doivent alors respecter trois conditions :
-Etre c\u00e9libataire, veuf (ve), divorc\u00e9 (e) ou s\u00e9par\u00e9e (e) lors du d\u00e9c\u00e8s
-Etre \u00e2g\u00e9 (e) de plus de 50 ans ou handicap\u00e9 au moment du d\u00e9c\u00e8s
-Avoir \u00e9t\u00e9 domicili\u00e9 avec le d\u00e9funt pendant les 5 ann\u00e9es pr\u00e9c\u00e9dant le d\u00e9c\u00e8s
>> Retrouvez ici les abattements sur les successions en 2013<\/a>.<\/p>\n

<\/span>Bar\u00e8me progressif<\/span><\/h2>\n

Comment calculer les droits de succession, ou droits de mutation \u00e0 titre gratuit, \u00e0 r\u00e9gler \u00e0 l’administration fiscale ? Apr\u00e8s l’application d’un abattement (ou d\u00e9duction), la valeur nette de la part taxable subit une taxation progressive. Ainsi, entre 0 et 8.072 euros, le taux de taxation se limite \u00e0 5%, puis \u00e0 10% entre 8.072 et 12.109 euros, 15% entre 12.109 et 15.932 euros, 20% entre 15.932 et 552.324 euros, 30% entre 552.324 et 902.838 euros, 40% entre 902.838 et 1.805.677 euros et 45% au-del\u00e0.<\/p>\n

 <\/p>\n\n\n\n
Exemple<\/strong> – Un h\u00e9ritier qui touche 600.000 euros au d\u00e9c\u00e8s de sa m\u00e8re devra payer 98.194 euros en droits de succession. Il b\u00e9n\u00e9ficie tout d\u2019abord de l\u2019abattement de 100.000 euros sur les successions en ligne directe. La succession taxable devient alors 500.000 euros. Par la suite, les droits de succession sont calcul\u00e9s par tranche selon la mani\u00e8re suivante :
. 8.072 x 5% = 403,6 euros
+ (12.109-8.072) x 10% = 403,7 euros
+ (15.932-12.109) x 15% = 573,45 euros
+ (500.000-15.932) x 20% = 96.813,6 euros
Soit un total de 98.194 euros.<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

Document sans nom<\/title> <\/p>\n<p> <\/p>\n<table style=\"margin-left: auto; margin-right: auto; border: 2px solid #9f9d9d; width: 600px;\" border=\"1\">\n<thead>\n<tr><\/tr>\n<tr>\n<th colspan=\"4\" style=\"text-align: center;\" align=\"center\">Bar\u00e8me des droits de succession 2013<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td colspan=\"4\" align=\"center\">En ligne directe<\/td>\n<\/tr>\n<tr>\n<td align=\"left\" width=\"334\">Fraction de patrimoine taxable apr\u00e8s abattement<\/td>\n<td colspan=\"3\" align=\"center\">Taux de taxation<\/td>\n<\/tr>\n<tr>\n<td>Entre 0 et 8.072 euros<\/td>\n<td colspan=\"3\" align=\"center\">5%<\/td>\n<\/tr>\n<tr>\n<td>Entre 8.072 et 12.109 euros<\/td>\n<td colspan=\"3\" align=\"center\">10%<\/td>\n<\/tr>\n<tr>\n<td>Entre 12.109 et 15.132 euros<\/td>\n<td colspan=\"3\" align=\"center\">15%<\/td>\n<\/tr>\n<tr>\n<td>Entre 15.932 et 552.324 euros<\/td>\n<td colspan=\"3\" align=\"center\">20%<\/td>\n<\/tr>\n<tr>\n<td>Entre 552.324 et 902.838 euros<\/td>\n<td colspan=\"3\" align=\"center\">30%<\/td>\n<\/tr>\n<tr>\n<td>Entre 902.737 et 1.805.677 euros<\/td>\n<td colspan=\"3\" align=\"center\">40%<\/td>\n<\/tr>\n<tr>\n<td>Au dessus de 1.805.677 euros<\/td>\n<td colspan=\"3\" align=\"center\">45%<\/td>\n<\/tr>\n<tr>\n<td colspan=\"4\" align=\"center\">En ligne collat\u00e9rale et entre non-parents<\/td>\n<\/tr>\n<tr>\n<td colspan=\"4\" align=\"left\">Entre fr\u00e8res et s\u0153urs<\/td>\n<\/tr>\n<tr>\n<td>Entre 0 et 24.430 euros<\/td>\n<td colspan=\"3\" align=\"center\">35%<\/td>\n<\/tr>\n<tr>\n<td>Au dessus de 24.430 euros<\/td>\n<td colspan=\"3\" align=\"center\">45%<\/td>\n<\/tr>\n<tr>\n<td>Entre parents jusqu’au 4\u00e8me degr\u00e9 inclus<\/td>\n<td colspan=\"3\" align=\"center\">55%<\/td>\n<\/tr>\n<tr>\n<td>Entre parents au-del\u00e0 du 4\u00e8me degr\u00e9 et concubins<\/td>\n<td colspan=\"3\" align=\"center\">60%<\/td>\n<\/tr>\n<tr>\n<td colspan=\"4\" align=\"right\"><em>Source : Art. 777 du CGI<\/em><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n","protected":false},"excerpt":{"rendered":"<p>Les successions r\u00e9gl\u00e9es en 2013 subissent de nouveau un gel du bar\u00e8me des droits \u00e0 payer sur ces h\u00e9ritages. Ces droits sont calcul\u00e9s sur la part re\u00e7ue par un h\u00e9ritier apr\u00e8s abattement. Les conjoints survivants et les partenaires de Pacs restent exon\u00e9r\u00e9s de ces droits. .<\/p>\n","protected":false},"author":13709,"featured_media":1897,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[28],"tags":[],"class_list":["post-1898","post","type-post","status-publish","format-standard","has-post-thumbnail","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>Le bar\u00e8me des droits de succession en 2013<\/title>\n<meta name=\"description\" content=\"Les successions r\u00e9gl\u00e9es en 2013 subissent de nouveau un gel du bar\u00e8me des droits \u00e0 payer sur ces h\u00e9ritages. 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