Maître Fiona VALENZA

Avocat au barreau d'Aix-en-provence

Compétences : Droit de la famille, divorce, séparation, Droit des enfants, Droit des mineurs, Droit des successions et donations, Droit du patrimoine

Barreau : Aix-en-provence

Adresse : Espace Forbin 13100 AIX EN PROVENCE

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Publié le 09/04/2026

Conséquences fiscales pour les héritiers : ce qu'il faut savoir

Article juridique - Droit de la famille, des personnes et de leur patrimoine

Par Me Fiona VALENZA

Conséquences fiscales pour les héritiers : ce qu'il faut savoir

Accepter une succession de manière tacite peut entraîner des conséquences fiscales significatives pour les héritiers.

En l'absence de décision formelle, l'héritier devient responsable des dettes fiscales du défunt, y compris des arriérés d'impôts.

Ce scénario peut rapidement devenir problématique si l'héritier n'est pas préparé.

Selon le Code civil, un héritier est réputé accepter définitivement la succession s'il ne prend pas parti dans le délai imparti de deux mois après une sommation.

Cette acceptation a un effet rétroactif et empêche toute renonciation ultérieure.

Il est donc crucial de bien comprendre les implications légales et de consulter un conseiller pour éviter des complications financières.

CAA Versailles 19-9-2024 n° 22VE00909 ; CE (na) 2-10-2025 n° 503143

#DroitSuccessoral #Jurisprudence

#CodeCivil