{"id":29040,"date":"2024-01-21T14:44:27","date_gmt":"2024-01-21T13:44:27","guid":{"rendered":"https:\/\/berneyassocies.com\/?page_id=29040"},"modified":"2025-05-26T19:10:21","modified_gmt":"2025-05-26T17:10:21","slug":"impot-sur-les-donations-et-successions","status":"publish","type":"page","link":"https:\/\/berneyassocies.com\/en\/particuliers\/impot-sur-les-donations-et-successions\/","title":{"rendered":"Gift and inheritance tax"},"content":{"rendered":"\n[et_pb_section fb_built=\u00a0\u00bb1&Prime; custom_padding_last_edited=\u00a0\u00bbon|tablet\u00a0\u00bb _builder_version=\u00a0\u00bb4.24.3&Prime; _module_preset=\u00a0\u00bbdefault\u00a0\u00bb background_color=\u00a0\u00bb#002856&Prime; custom_padding_tablet=\u00a0\u00bb1rem||1rem||true|false\u00a0\u00bb custom_padding_phone=\u00a0\u00bb1rem||1rem||true|false\u00a0\u00bb da_disable_devices=\u00a0\u00bboff|off|off\u00a0\u00bb global_colors_info=\u00a0\u00bb{}\u00a0\u00bb da_is_popup=\u00a0\u00bboff\u00a0\u00bb da_exit_intent=\u00a0\u00bboff\u00a0\u00bb da_has_close=\u00a0\u00bbon\u00a0\u00bb da_alt_close=\u00a0\u00bboff\u00a0\u00bb da_dark_close=\u00a0\u00bboff\u00a0\u00bb da_not_modal=\u00a0\u00bbon\u00a0\u00bb da_is_singular=\u00a0\u00bboff\u00a0\u00bb da_with_loader=\u00a0\u00bboff\u00a0\u00bb da_has_shadow=\u00a0\u00bbon\u00a0\u00bb][et_pb_row _builder_version=\u00a0\u00bb4.23.4&Prime; 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_module_preset=\u00a0\u00bbdefault\u00a0\u00bb global_colors_info=\u00a0\u00bb{}\u00a0\u00bb][et_pb_column type=\u00a0\u00bb4_4&Prime; _builder_version=\u00a0\u00bb4.24.3&Prime; _module_preset=\u00a0\u00bbdefault\u00a0\u00bb global_colors_info=\u00a0\u00bb{}\u00a0\u00bb][et_pb_code module_class=\u00a0\u00bbbreadcrumb\u00a0\u00bb _builder_version=\u00a0\u00bb4.24.3&Prime; _module_preset=\u00a0\u00bbdefault\u00a0\u00bb custom_margin=\u00a0\u00bb0px||||false|false\u00a0\u00bb global_module=\u00a0\u00bb233714&Prime; global_colors_info=\u00a0\u00bb{}\u00a0\u00bb][\/et_pb_code][\/et_pb_column][\/et_pb_row][et_pb_row custom_padding_last_edited=\u00a0\u00bbon|phone\u00a0\u00bb _builder_version=\u00a0\u00bb4.25.1&Prime; _module_preset=\u00a0\u00bbdefault\u00a0\u00bb custom_padding=\u00a0\u00bb||||false\u00a0\u00bb custom_padding_tablet=\u00a0\u00bb||0px||false|false\u00a0\u00bb custom_padding_phone=\u00a0\u00bb||0px||false|false\u00a0\u00bb global_colors_info=\u00a0\u00bb{}\u00a0\u00bb][et_pb_column type=\u00a0\u00bb4_4&Prime; _builder_version=\u00a0\u00bb4.23.4&Prime; _module_preset=\u00a0\u00bbdefault\u00a0\u00bb global_colors_info=\u00a0\u00bb{}\u00a0\u00bb][et_pb_text _builder_version=\u00a0\u00bb4.25.1&Prime; _module_preset=\u00a0\u00bbdefault\u00a0\u00bb header_2_text_color=\u00a0\u00bb#002856&Prime; header_2_font_size=\u00a0\u00bb50px\u00a0\u00bb header_2_line_height=\u00a0\u00bb1.2em\u00a0\u00bb max_width=\u00a0\u00bb80%\u00a0\u00bb max_width_tablet=\u00a0\u00bb100%\u00a0\u00bb max_width_phone=\u00a0\u00bb100%\u00a0\u00bb max_width_last_edited=\u00a0\u00bbon|tablet\u00a0\u00bb header_2_font_size_tablet=\u00a0\u00bb34px\u00a0\u00bb header_2_font_size_phone=\u00a0\u00bb25px\u00a0\u00bb header_2_font_size_last_edited=\u00a0\u00bbon|phone\u00a0\u00bb global_colors_info=\u00a0\u00bb{}\u00a0\u00bb]<h2><span style=\"font-weight: 400;\">Nos sp\u00e9cialistes et experts <span style=\"color: #fb0346;\">sont \u00e0 vos c\u00f4t\u00e9s pour vous conseiller<\/span> et vous aider \u00e0 comprendre les cons\u00e9quences civiles et fiscales de ces situations complexes.<\/span><\/h2>[\/et_pb_text][\/et_pb_column][\/et_pb_row][et_pb_row _builder_version=\u00a0\u00bb4.25.1&Prime; _module_preset=\u00a0\u00bbdefault\u00a0\u00bb custom_padding=\u00a0\u00bb0px||0px||false|false\u00a0\u00bb global_colors_info=\u00a0\u00bb{}\u00a0\u00bb][et_pb_column type=\u00a0\u00bb4_4&Prime; _builder_version=\u00a0\u00bb4.23.4&Prime; _module_preset=\u00a0\u00bbdefault\u00a0\u00bb global_colors_info=\u00a0\u00bb{}\u00a0\u00bb][et_pb_text _builder_version=\u00a0\u00bb4.25.1&Prime; _module_preset=\u00a0\u00bbdefault\u00a0\u00bb max_width=\u00a0\u00bb70%\u00a0\u00bb max_width_tablet=\u00a0\u00bb100%\u00a0\u00bb max_width_phone=\u00a0\u00bb100%\u00a0\u00bb max_width_last_edited=\u00a0\u00bbon|tablet\u00a0\u00bb global_colors_info=\u00a0\u00bb{}\u00a0\u00bb]<p>La transmission du patrimoine, que ce soit par le biais <span>d\u2019un transfert de<\/span> son vivant (par exemple une donation ou la mise en place d\u2019une structure telle qu\u2019un <span style=\"font-style: normal !msorm;\"><em>trust<\/em><\/span>) ou lors du d\u00e9c\u00e8s, <span>peut<\/span> entra\u00eener d\u2019importantes cons\u00e9quences fiscales pour les b\u00e9n\u00e9ficiaires comme pour le donateur.<\/p>\n<p>Dans certains cas, anticiper la transmission <span>du<\/span> patrimoine de <span>son <\/span>vivant ou mettre en place des instruments comme un contrat de mariage ou un pacte successoral peut permettre de r\u00e9gler cette question \u00e0 l\u2019avance, que ce soit en faveur de<span>s<\/span> futurs h\u00e9ritiers ou de tiers tels qu<span>\u2019un<\/span> concubin ou une entit\u00e9 \u00e0 but non lucratif.<\/p>\n<p>Il est \u00e9galement essentiel de prendre en compte la possibilit\u00e9 que les b\u00e9n\u00e9ficiaires ou les biens concern\u00e9s se trouvent dans des juridictions diff\u00e9rentes, soumises \u00e0 diff\u00e9rentes r\u00e9glementations. Dans de telles situations, nous sommes l\u00e0 pour vous guider en prenant en consid\u00e9ration les diverses juridictions et r\u00e9glementations impliqu\u00e9es.<\/p>\n<p>Nos sp\u00e9cialistes et experts sont \u00e0 vos c\u00f4t\u00e9s pour vous conseiller et vous aider \u00e0 comprendre les cons\u00e9quences civiles et fiscales de ces situations complexes. De la planification \u00e0 la gestion des formalit\u00e9s fiscales apr\u00e8s un d\u00e9c\u00e8s, comme la derni\u00e8re d\u00e9claration d\u2019imp\u00f4t du d\u00e9funt ou la d\u00e9claration de succession, nous vous accompagnons dans chaque \u00e9tape.<\/p>[\/et_pb_text][et_pb_button button_url=\u00a0\u00bb@ET-DC@eyJkeW5hbWljIjp0cnVlLCJjb250ZW50IjoicG9zdF9saW5rX3VybF9wYWdlIiwic2V0dGluZ3MiOnsicG9zdF9pZCI6IjIzNDcxMCJ9fQ==@\u00a0\u00bb button_text=\u00a0\u00bbD\u00e9couvrez nos services juridiques\u00a0\u00bb _builder_version=\u00a0\u00bb4.25.1&Prime; _dynamic_attributes=\u00a0\u00bbbutton_url\u00a0\u00bb _module_preset=\u00a0\u00bbdefault\u00a0\u00bb custom_button=\u00a0\u00bbon\u00a0\u00bb button_text_size=\u00a0\u00bb18px\u00a0\u00bb button_bg_color=\u00a0\u00bb#002856&Prime; button_border_width=\u00a0\u00bb0px\u00a0\u00bb button_border_radius=\u00a0\u00bb50px\u00a0\u00bb button_icon=\u00a0\u00bb&#x24;||divi||400&Prime; global_colors_info=\u00a0\u00bb{}\u00a0\u00bb 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force_fullwidth=\u00a0\u00bbon\u00a0\u00bb _builder_version=\u00a0\u00bb4.25.1&Prime; _module_preset=\u00a0\u00bbdefault\u00a0\u00bb animation_style=\u00a0\u00bbslide\u00a0\u00bb animation_direction=\u00a0\u00bbbottom\u00a0\u00bb animation_intensity_slide=\u00a0\u00bb3%\u00a0\u00bb global_colors_info=\u00a0\u00bb{}\u00a0\u00bb][\/et_pb_image][\/et_pb_column][et_pb_column type=\u00a0\u00bb1_2&Prime; _builder_version=\u00a0\u00bb4.23.4&Prime; _module_preset=\u00a0\u00bbdefault\u00a0\u00bb global_colors_info=\u00a0\u00bb{}\u00a0\u00bb][et_pb_text _builder_version=\u00a0\u00bb4.25.1&Prime; _module_preset=\u00a0\u00bbdefault\u00a0\u00bb text_font=\u00a0\u00bbTheW NYC Regular||||||||\u00a0\u00bb text_font_size=\u00a0\u00bb30px\u00a0\u00bb text_line_height=\u00a0\u00bb1.3em\u00a0\u00bb width_tablet=\u00a0\u00bb\u00a0\u00bb width_phone=\u00a0\u00bb\u00a0\u00bb width_last_edited=\u00a0\u00bbon|desktop\u00a0\u00bb text_font_size_tablet=\u00a0\u00bb32px\u00a0\u00bb text_font_size_phone=\u00a0\u00bb26px\u00a0\u00bb text_font_size_last_edited=\u00a0\u00bbon|phone\u00a0\u00bb global_colors_info=\u00a0\u00bb{}\u00a0\u00bb]<p><span style=\"font-weight: 400;\">Pour en savoir plus sur comment nous pouvons vous assister dans vos besoins, contactez-nous d\u00e8s aujourd&rsquo;hui. <\/span><\/p>[\/et_pb_text][et_pb_code _builder_version=\u00a0\u00bb4.27.0&Prime; _module_preset=\u00a0\u00bbdefault\u00a0\u00bb global_colors_info=\u00a0\u00bb{}\u00a0\u00bb global_module=\u00a0\u00bb239189&Prime; theme_builder_area=\u00a0\u00bbpost_content\u00a0\u00bb]\n<div class=\"wpcf7 no-js\" id=\"wpcf7-f239052-o1\" lang=\"fr-FR\" dir=\"ltr\" data-wpcf7-id=\"239052\">\n<div class=\"screen-reader-response\"><p role=\"status\" aria-live=\"polite\" aria-atomic=\"true\"><\/p> <ul><\/ul><\/div>\n<form action=\"\/en\/wp-json\/wp\/v2\/pages\/29040#wpcf7-f239052-o1\" method=\"post\" class=\"wpcf7-form init\" aria-label=\"Formulaire de contact\" enctype=\"multipart\/form-data\" 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class=\"wpcf7-form-control wpcf7-tel wpcf7-validates-as-required wpcf7-text wpcf7-validates-as-tel telephone-form\" aria-required=\"true\" aria-invalid=\"false\" value=\"\" type=\"tel\" name=\"tel-546\" \/><\/span>\n\t\t\t<\/p>\n\t\t<\/div>\n\t\t<div class=\"form-field field-text societe\">\n\t\t\t<p>Soci\u00e9t\u00e9 (facultatif)\n\t\t\t<\/p>\n\t\t\t<p><span class=\"wpcf7-form-control-wrap\" data-name=\"societe\"><input size=\"40\" maxlength=\"400\" class=\"wpcf7-form-control wpcf7-text\" aria-invalid=\"false\" value=\"\" type=\"text\" name=\"societe\" \/><\/span>\n\t\t\t<\/p>\n\t\t<\/div>\n\t\t<div class=\"form-field services\">\n\t\t\t<p>Par quel service \u00eates-vous int\u00e9ress\u00e9?\n\t\t\t<\/p>\n\t\t\t<div class=\"selected-services\">\n\t\t\t<\/div>\n\t\t\t<div class=\"dropdown\">\n\t\t\t\t<p><button type=\"button\" class=\"dropdown-toggle\">S\u00e9lectionnez les services<\/button>\n\t\t\t\t<\/p>\n\t\t\t\t<div class=\"dropdown-menu\">\n\t\t\t\t\t<p><span 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