{"id":2424,"date":"2023-10-10T12:45:50","date_gmt":"2023-10-10T13:45:50","guid":{"rendered":"https:\/\/taxlogicians.com\/?page_id=2424"},"modified":"2023-11-02T10:24:56","modified_gmt":"2023-11-02T11:24:56","slug":"estate-gift-taxation-succession-impots","status":"publish","type":"page","link":"https:\/\/taxlogicians.com\/fr\/estate-gift-taxation-succession-impots\/","title":{"rendered":"Estate & Gift Taxation (Impots sur la succession)"},"content":{"rendered":"
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Fiscalit\u00e9 des successions et des donations (\u00c9tats-Unis)<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t
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Fiscalit\u00e9 des successions et des donations (\u00c9tats-Unis)<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t
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Citoyen, r\u00e9sident domicili\u00e9 ou propri\u00e9taire d'actifs am\u00e9ricains<\/h4>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t
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L'exposition \u00e0 l'imp\u00f4t am\u00e9ricain sur les successions et les donations peut r\u00e9sulter de l'une des trois raisons susmentionn\u00e9es. Si vous poss\u00e9dez des actifs situ\u00e9s aux \u00c9tats-Unis, vous devez vous assurer que vous planifiez l'application de l'imp\u00f4t am\u00e9ricain sur les successions et les donations.<\/p>

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\u00c0 partir de 2023, pour les non-r\u00e9sidents non-citoyens, l'imp\u00f4t sur les successions aux \u00c9tats-Unis ne pr\u00e9voit qu'une exon\u00e9ration de 60 000 dollars, apr\u00e8s quoi les biens situ\u00e9s aux \u00c9tats-Unis sont soumis \u00e0 l'imp\u00f4t.\u00a0<\/p>

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Les r\u00e8gles applicables aux citoyens (et \u00e0 certains anciens citoyens) et aux r\u00e9sidents diff\u00e8rent selon les circonstances. Les citoyens ont g\u00e9n\u00e9ralement pu transf\u00e9rer plus de 10 millions de dollars ces derni\u00e8res ann\u00e9es (12,92 millions de dollars en 2023).<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t

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Trait\u00e9s relatifs \u00e0 l'imp\u00f4t sur les successions et les donations aux \u00c9tats-Unis\n<\/h4>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t
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Les \u00c9tats-Unis ont conclu des conventions en mati\u00e8re d'imp\u00f4t sur les successions avec quinze (15) pays ; sept (7) d'entre eux traitent \u00e9galement de l'imp\u00f4t sur les donations. Une liste compl\u00e8te peut \u00eatre consult\u00e9e ici.\u00a0here<\/a><\/strong>.<\/p>

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Ces trait\u00e9s couvrent g\u00e9n\u00e9ralement les droits de succession dans les juridictions concern\u00e9es. L'application des r\u00e8gles relatives \u00e0 la communaut\u00e9 des biens, aux droits de propri\u00e9t\u00e9 du conjoint et \u00e0 d'autres questions n\u00e9cessite une planification pr\u00e9alable. Si vous avez des questions sur l'imp\u00f4t am\u00e9ricain sur les successions ou les donations, n'h\u00e9sitez pas \u00e0 nous contacter ; nous pouvons travailler avec des conseillers locaux pour coordonner votre planification successorale.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t

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Lettres de cl\u00f4ture de l'imp\u00f4t sur les successions de l'IRS<\/h4>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t
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Nous pouvons vous aider \u00e0 obtenir une lettre de cl\u00f4ture de l'imp\u00f4t sur les successions (Estate Tax Closing Letter) de l'IRS ; de telles lettres ou des documents similaires sont parfois demand\u00e9s par les banques europ\u00e9ennes pour d\u00e9bloquer les actifs d'un double citoyen ou d'un autre ressortissant am\u00e9ricain.\u00a0<\/p>

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Nous sommes \u00e9galement en mesure d'effectuer une planification post-mortem des structures fiduciaires et de mod\u00e9liser les effets fiscaux des fiducies (trusts) nationales am\u00e9ricaines par rapport aux fiducies (trust) \u00e9trang\u00e8res ou d'une division de ces derni\u00e8res.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t

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Chaque chose \u00e0 sa place<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t
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La question des structures de propri\u00e9t\u00e9<\/h4>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t
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L'imp\u00f4t am\u00e9ricain sur les successions et les donations peut \u00eatre att\u00e9nu\u00e9 par une planification ad\u00e9quate \u00e0 l'avance. Celle-ci consiste souvent \u00e0 s'assurer que la propri\u00e9t\u00e9 des actifs am\u00e9ricains est structur\u00e9e de mani\u00e8re \u00e0 atteindre les objectifs d'un individu en mati\u00e8re de planification patrimoniale et fiscale.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t

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Estate & Trust Tax Services\n<\/h4>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t
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Nous pouvons vous assister pour pr\u00e9parer les d\u00e9clarations d'imp\u00f4ts sur les successions et les donations am\u00e9ricaines (y compris le \"Generation Skipping Transfer Tax\"); n'h\u00e9sitez pas \u00e0 nous contacter pour en discuter.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t

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Devis gratuit<\/h5>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t
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Demande de devis<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t
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We generally perform work on a fixed fee arrangement, but may enter into other arrangements as suits.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t

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\n\t\t\t\t\t\n\t\t\t\t\t\t\n\t\t\t\t\t\t\t\t\tObtenir un devis<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<\/div>","protected":false},"excerpt":{"rendered":"

Estate & Gift Taxation US Estate & Gift Taxation Citizen, Domiciled Resident, or US Asset Owner US Estate & Gift tax exposure may arise from any of the above three reasons. If you have US situs assets, then you should ensure you are planning for the US Estate & Gift tax. \u00a0 As of 2023, …<\/p>\n

Estate & Gift Taxation (Impots sur la succession)<\/span> Lire la suite\u00a0\u00bb<\/a><\/p>","protected":false},"author":1,"featured_media":0,"parent":0,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"site-sidebar-layout":"no-sidebar","site-content-layout":"page-builder","ast-site-content-layout":"full-width-container","site-content-style":"default","site-sidebar-style":"default","ast-global-header-display":"","ast-banner-title-visibility":"","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"disabled","ast-breadcrumbs-content":"","ast-featured-img":"disabled","footer-sml-layout":"","theme-transparent-header-meta":"","adv-header-id-meta":"","stick-header-meta":"","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","astra-migrate-meta-layouts":"set","ast-page-background-enabled":"default","ast-page-background-meta":{"desktop":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-gradient":""},"tablet":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-gradient":""},"mobile":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-gradient":""}},"ast-content-background-meta":{"desktop":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-gradient":""},"tablet":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-gradient":""},"mobile":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-gradient":""}},"footnotes":""},"class_list":["post-2424","page","type-page","status-publish","hentry"],"_links":{"self":[{"href":"https:\/\/taxlogicians.com\/fr\/wp-json\/wp\/v2\/pages\/2424","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/taxlogicians.com\/fr\/wp-json\/wp\/v2\/pages"}],"about":[{"href":"https:\/\/taxlogicians.com\/fr\/wp-json\/wp\/v2\/types\/page"}],"author":[{"embeddable":true,"href":"https:\/\/taxlogicians.com\/fr\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/taxlogicians.com\/fr\/wp-json\/wp\/v2\/comments?post=2424"}],"version-history":[{"count":86,"href":"https:\/\/taxlogicians.com\/fr\/wp-json\/wp\/v2\/pages\/2424\/revisions"}],"predecessor-version":[{"id":4628,"href":"https:\/\/taxlogicians.com\/fr\/wp-json\/wp\/v2\/pages\/2424\/revisions\/4628"}],"wp:attachment":[{"href":"https:\/\/taxlogicians.com\/fr\/wp-json\/wp\/v2\/media?parent=2424"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}