Maître Esther LE GUELLEC

Avocat au barreau de Rennes

Compétences : Droit fiscal et droit douanier, Droit des associations et fondations

Barreau : Rennes

Adresse : 105 avenue Henri Fréville 35200 RENNES

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Publié le 08/11/2022

Donations et successions internationales : règles fiscales

Article juridique - Droit fiscal et droit douanier

Par Me Esther LE GUELLEC

Donations et successions internationales : règles fiscales

Avec l’accroissement de la mobilité internationale, il est fréquent aujourd’hui qu’une personne résidant en France reçoive une succession d’un parent décédé à l’étranger ou reçoive des biens situés à l’étranger (par exemple un immeuble ou une assurance-vie).

Plusieurs situations peuvent ainsi se présenter.

En pratique si vous êtes concerné, vous devez alors déterminer (outre les règles de succession applicables) si les biens sont soumis aux droits de succession en France en cas de décès, ou aux droits de donation en cas de donation.

Comment déterminer si la succession/donation est imposable en France ?

Les règles sont fixées par le Code général des impôts. Elles précisent que sont imposables aux droits de succession (ou de donation) en France :

L’ensemble des biens situés en France et à l’étranger :
- Lorsque le défunt (ou le donateur) a son domicile fiscal en France au moment du décès ;
- Ou lorsque les héritiers ont leur domicile fiscal en France et l’ont eu pendant au moins six des dix dernières années ;
Uniquement les biens situés en France :
- Lorsque le défunt (ou le donateur) n’a pas son domicile fiscal en France au moment du décès ;
- Ou lorsque les héritiers ont leur domicile fiscal en France et l’ont eu pendant moins de six des dix dernières années.

Des règles spécifiques s’appliquent aux contrats d’assurance-vie souscrits à l’étranger.

Si tout ou partie des biens reçus sont imposables en France, il convient de vérifier notamment l’existence d’accords internationaux.

En effet, si les biens ainsi reçus sont soumis aux droits de succession/donation en France, ils peuvent également être imposables dans l’autre pays concerné.

Deux solutions sont alors possibles afin d’éviter une double imposition :

Certaines conventions fiscales internationales définissent et répartissent le droit d’imposer entre les deux pays concernés, mais ces conventions sont peu nombreuses ;
A défaut de convention applicable, le montant de l’impôt payé hors de France est déductible des droits de succession/de donation dus en France sous la forme d’un crédit d’impôt.

Quelles sont les démarches à effectuer

Une déclaration de succession doit être déposée dans la plupart des cas, et ce même si vous n’êtes pas imposable sur les biens reçus.

Celle-ci doit être déposée auprès de la Recette des non-résidents dans un délai d’un an à compter du décès (contre six mois pour une succession ouverte en France).

Un avocat fiscaliste peut vous accompagner dans ces démarches, qui peuvent s’avérer complexes en pratique.