{"id":1902,"date":"2013-10-03T14:25:01","date_gmt":"2013-10-03T12:25:01","guid":{"rendered":"https:\/\/www.toutsurmesfinances.com\/patrimoine\/a\/droits-de-succession-taux-d-interet-legal-la-hausse-se-precise"},"modified":"2013-10-03T14:56:47","modified_gmt":"2013-10-03T14:56:47","slug":"droits-de-succession-taux-d-interet-legal-la-hausse-se-precise","status":"publish","type":"post","link":"https:\/\/www.toutsurmesfinances.com\/patrimoine\/a\/droits-de-succession-taux-d-interet-legal-la-hausse-se-precise","title":{"rendered":"Droits de succession : taux d&rsquo;int\u00e9r\u00eat l\u00e9gal, la hausse se pr\u00e9cise"},"content":{"rendered":"\n<p>La r\u00e9forme des cr\u00e9dits de paiement sur les droits de succession a franchi une premi\u00e8re \u00e9tape. Le durcissement des conditions de paiement \u00e9chelonn\u00e9 de l&rsquo;imp\u00f4t sur les successions d\u00e9cid\u00e9 par le gouvernement comporte deux volets :<br \/>&#8211; une diminution de la dur\u00e9e maximale du fractionnement du r\u00e8glement de 5 \u00e0 3 ans<br \/>&#8211; un rel\u00e8vement du taux d&rsquo;int\u00e9r\u00eat l\u00e9gal qui sert de base de calcul au cr\u00e9dit de paiement fractionn\u00e9.<\/p>\n<p>&nbsp;<\/p>\n<h2><span class=\"ez-toc-section\" id=\"Amendement_du_gouvernement\"><\/span>Amendement du gouvernement<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>Ce second volet a fait l&rsquo;objet d&rsquo;un amendement adopt\u00e9 le 1er octobre 2013 dans le cadre du vote le m\u00eame jour \u00e0 l&rsquo;Assembl\u00e9e nationale du projet de loi habilitant le gouvernement \u00e0 simplifier la vie des entreprises par ordonnances.<\/p>\n<p>&nbsp;<\/p>\n<p>Cet amendement gouvernemental, pr\u00e9sent\u00e9 par Beno\u00eet Hamon, ministre d\u00e9l\u00e9gu\u00e9 en charge de la Consommation, pr\u00e9voit de modifier les articles L. 313 2 et L. 313 3 du code mon\u00e9taire et financier (Comofi) relatifs aux modalit\u00e9s de calcul et d&rsquo;application du taux d&rsquo;int\u00e9r\u00eat l\u00e9gal. Le ministre a \u00e9voqu\u00e9 l&rsquo;id\u00e9e de <em>\u00ab diff\u00e9rencier le taux d&rsquo;int\u00e9r\u00eat l\u00e9gal en fonction des cat\u00e9gories de cr\u00e9anciers \u00bb<\/em> \u00e0 partir des taux effectifs moyens (TEM) constat\u00e9s trimestriellement par la Banque de France sur le march\u00e9 du cr\u00e9dit.<\/p>\n<p>&nbsp;<\/p>\n<h2><span class=\"ez-toc-section\" id=\"Echelonnement_des_droits_a_payer_sans_interets_en_2013\"><\/span>Echelonnement des droits \u00e0 payer sans int\u00e9r\u00eats en 2013<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>Pour l&rsquo;heure, le taux d&rsquo;int\u00e9r\u00eat l\u00e9gal est bas\u00e9 sur le co\u00fbt de refinancement de l&rsquo;\u00c9tat fran\u00e7ais. Il est fix\u00e9 pour 2013 \u00e0 0,04% et <em>\u00ab il est pr\u00e9vu qu&rsquo;il atteigne 0,02% \u00bb<\/em> en 2014 si rien n&rsquo;est fait, a soulign\u00e9 Beno\u00eet Hamon dans l&rsquo;H\u00e9micycle. Pour le paiement fractionn\u00e9 de l&rsquo;imp\u00f4t sur les successions, le cr\u00e9dit accord\u00e9 par le fisc est actuellement gratuit, le taux d&rsquo;int\u00e9r\u00eat l\u00e9gal \u00e9tant arrondi \u00e0 la premi\u00e8re d\u00e9cimale. Cette situation s&rsquo;av\u00e8re donc particuli\u00e8rement favorable pour les h\u00e9ritiers qui ont des droits de succession \u00e0 payer (au-del\u00e0 de <a target=\"_blank\" href=\"https:\/\/www.toutsurmesfinances.com\/patrimoine\/a\/abattements-sur-les-successions\">100.000 euros d&rsquo;abattement pour un descendant direct<\/a>) et qui ont fait une demande d&rsquo;\u00e9chelonnement de leurs versements \u00e0 l&rsquo;administration fiscale.<\/p>\n<p>Le ministre du Budget Bernard Cazeneuve a \u00e9voqu\u00e9 le 25 septembre 2013 un taux cible de 2,9%.<\/p>\n<h2><span class=\"ez-toc-section\" id=\"i\"><\/span>&nbsp;<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<h2><span class=\"ez-toc-section\" id=\"Paiement_des_droits_de_succession_fractionne_un_delai_de_5_ou_10_ans\"><\/span>Paiement des droits de succession fractionn\u00e9 : un d\u00e9lai de 5 ou 10 ans<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>Le r\u00e9gime de paiement fractionn\u00e9 des droits de succession est pr\u00e9vu aux articles 1717 du code g\u00e9n\u00e9ral des imp\u00f4ts (CGI), 396 et 404 A de l&rsquo;annexe III. Il accorde un d\u00e9lai maximal de paiement de 5 ans avec un intervalle entre deux versements plafonn\u00e9 \u00e0 6 mois. Un d\u00e9lai de 10 ans peut \u00eatre accord\u00e9 si l&rsquo;actif successoral comprend au moins 50% de biens non liquides, comme un bien immobilier d\u00e9tenu en indivision. En contrepartie de ce r\u00e9pit, l&rsquo;h\u00e9ritier doit payer des int\u00e9r\u00eats au taux l\u00e9gal arrondi en vigueur au jour de sa demande de cr\u00e9dit. Ce taux est applicable pendant toute la dur\u00e9e de l&rsquo;\u00e9chelonnement, m\u00eame en cas de variations post\u00e9rieures du taux d&rsquo;int\u00e9r\u00eat l\u00e9gal.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>La fin du cr\u00e9dit gratuit dont b\u00e9n\u00e9ficie actuellement l&rsquo;h\u00e9ritier qui a obtenu un d\u00e9lai de paiement de ses droits de succession est en marche. L&rsquo;Assembl\u00e9e nationale a vot\u00e9 un amendement en ce sens, devant aboutir \u00e0 une hausse du taux d&rsquo;int\u00e9r\u00eat l\u00e9gal, fix\u00e9 pour 2013 \u00e0 0,04%. .<\/p>\n","protected":false},"author":13709,"featured_media":1901,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[28],"tags":[],"class_list":["post-1902","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>Droits de succession : taux d&#039;int\u00e9r\u00eat l\u00e9gal, la hausse se pr\u00e9cise<\/title>\n<meta name=\"description\" content=\"Les d\u00e9put\u00e9s ont vot\u00e9 un amendement qui pourrait signer la fin du cr\u00e9dit gratuit des h\u00e9ritiers ayant obtenu un \u00e9chelonnement de leurs droits de 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