{"id":1600,"date":"2020-04-17T11:39:14","date_gmt":"2020-04-17T09:39:14","guid":{"rendered":"http:\/\/demo-gabarroadvocats.com.mialias.net\/dret-internacional\/herencies-internacionals\/"},"modified":"2021-11-04T10:20:38","modified_gmt":"2021-11-04T08:20:38","slug":"les-heritages-internationaux","status":"publish","type":"dret_internacional","link":"https:\/\/gabarroadvocats.com\/fr\/droit-international\/les-heritages-internationaux\/","title":{"rendered":"Les h\u00e9ritages internationaux"},"content":{"rendered":"\n<p class=\"wp-block-paragraph\">De plus en plus, les h\u00e9ritages comportent des \u00e9l\u00e9ments transfrontaliers, en personnes et\/ou en biens.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Apr\u00e8s le d\u00e9c\u00e8s, les biens doivent \u00eatre accept\u00e9s, les imp\u00f4ts pay\u00e9s et le changement de propri\u00e9taire g\u00e9r\u00e9.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Les cat\u00e9gories les plus courantes sont :<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">&#8211; <strong>Ressortissants<\/strong> r\u00e9sidant sur le territoire national et disposant de biens \u00e0 l&rsquo;\u00e9tranger <em>(Exemple : un Catalan r\u00e9sidant en Catalogne qui poss\u00e8de une propri\u00e9t\u00e9 en France)<\/em><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">&#8211; <strong>Non-nationaux<\/strong> r\u00e9sidant sur le territoire national et disposant de biens sur le territoire national et\/ou \u00e0 l&rsquo;\u00e9tranger <em>(Exemple : un \u00e9tranger r\u00e9sidant en Catalogne\/Espagne qui poss\u00e8de une propri\u00e9t\u00e9 en Catalogne\/Espagne)<\/em><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">&#8211; <strong>Non-nationaux<\/strong> et non-r\u00e9sidents ayant des actifs sur le territoire national&nbsp;<em>(Exemple : un \u00e9tranger qui vit hors de Catalogne\/Espagne et qui a une propri\u00e9t\u00e9 en Catalogne\/Espagne)<\/em><\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><span style=\"text-decoration: underline;\">D&rsquo;un point de vue civil :<\/span><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">L&rsquo;<strong>objectif<\/strong> commun dans tous les cas est d&rsquo;\u00e9viter une bataille juridique pour d\u00e9terminer quel droit civil de succession doit s&rsquo;appliquer \u00e0 son d\u00e9c\u00e8s.&nbsp;&nbsp;<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Et la solution consiste \u00e0 faire un testament en faisant la <em>professio iuris<\/em><\/strong>, c&rsquo;est-\u00e0-dire en d\u00e9terminant la loi qui r\u00e9gira sa succession future, en choisissant entre la loi de sa nationalit\u00e9 ou celle de sa r\u00e9sidence habituelle.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><span style=\"text-decoration: underline;\">D&rsquo;un point de vue fiscal :<\/span><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Le droit fiscal n&rsquo;est pas un objet de choix.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">L&rsquo;imposition des droits de succession sur les successions transfrontali\u00e8res est :<\/p>\n\n\n\n<ol class=\"wp-block-list\"><li>Par obligation personnelle<br>Le sujet passif (qui re\u00e7oit des biens par h\u00e9ritage) est impos\u00e9 sur tous les biens h\u00e9rit\u00e9s &#8211; quel que soit leur emplacement &#8211; dans l&rsquo;\u00c9tat o\u00f9 il a \u00e9tabli sa r\u00e9sidence habituelle.<br><\/li><li>Par obligation r\u00e9elle<br>Le sujet passif (qui re\u00e7oit des biens par h\u00e9ritage) est impos\u00e9 dans l&rsquo;\u00c9tat o\u00f9 se trouve le bien.<\/li><\/ol>\n\n\n\n<p class=\"wp-block-paragraph\">Dans tous les cas, les accords internationaux entre l&rsquo;\u00c9tat de r\u00e9sidence du sujet passif et l&rsquo;autre \u00c9tat o\u00f9 se trouvent les autres actifs de la succession doivent \u00eatre consult\u00e9s.&nbsp;<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Notez que si la propri\u00e9t\u00e9 \u00e0 h\u00e9riter est une propri\u00e9t\u00e9 urbaine, l&rsquo;imp\u00f4t municipal sur les plus-values est \u00e9galement d\u00fb. Il consiste en un paiement unique dans la ville o\u00f9 la propri\u00e9t\u00e9 est situ\u00e9e.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>De plus en plus, les h\u00e9ritages comportent des \u00e9l\u00e9ments transfrontaliers, en personnes et\/ou en biens.<\/p>\n","protected":false},"featured_media":0,"template":"","class_list":["post-1600","dret_internacional","type-dret_internacional","status-publish","hentry"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v28.6 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Les h\u00e9ritages internationaux - Gabarr\u00f3 Advocats \u2013HER\u00c8NCIES-<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/gabarroadvocats.com\/fr\/droit-international\/les-heritages-internationaux\/\" \/>\n<meta property=\"og:locale\" content=\"fr_FR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Les h\u00e9ritages internationaux - 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