{"id":60223,"date":"2022-06-10T05:45:00","date_gmt":"2022-06-10T05:45:00","guid":{"rendered":"https:\/\/groupe-excel.fr\/les-infos-du-jour\/declaration-de-succession-differentes-situations-differents-delais\/"},"modified":"2022-06-10T05:45:00","modified_gmt":"2022-06-10T05:45:00","slug":"declaration-de-succession-differentes-situations-differents-delais","status":"publish","type":"weblex-importer-post","link":"https:\/\/groupe-excel.fr\/les-infos-du-jour\/declaration-de-succession-differentes-situations-differents-delais\/","title":{"rendered":"D\u00e9claration de succession : diff\u00e9rentes situations, diff\u00e9rents d\u00e9lais ?"},"content":{"rendered":"<div>\n<h2> D\u00e9claration de succession : 1 situation, 2 possibilit\u00e9s<\/h2>\n<p>Toute personne qui h\u00e9rite d\u2019une succession imposable en France a l\u2019obligation d\u2019effectuer une \u00ab d\u00e9claration de succession \u00bb aupr\u00e8s de l\u2019administration fiscale, dans un d\u00e9lai de principe :<\/p>\n<ul>\n<li>de 6 mois, dans le cas d\u2019une personne d\u00e9c\u00e9d\u00e9e en France m\u00e9tropolitaine ;<\/li>\n<li>d\u2019un an, si le d\u00e9c\u00e8s a eu lieu \u00e0 l\u2019\u00e9tranger.<\/li>\n<\/ul>\n<p>Le but de la d\u00e9claration de succession est de recenser les biens et les dettes du d\u00e9funt, afin de calculer le montant des droits de succession dus dans ce cadre.<\/p>\n<p>Si la d\u00e9claration de succession est effectu\u00e9e hors d\u00e9lai, 2 hypoth\u00e8ses sont envisageables :<\/p>\n<ul>\n<li>si le d\u00e9c\u00e8s a eu lieu en France, un int\u00e9r\u00eat de retard s\u2019applique entre le premier jour du 7e mois et le premier jour du 13e mois suivant le d\u00e9c\u00e8s, auquel succ\u00e8de une majoration de 10 % \u00e0 compter du 13e mois ;<\/li>\n<li>si le d\u00e9c\u00e8s a eu lieu \u00e0 l\u2019\u00e9tranger, la majoration de 10 % s\u2019applique \u00e0 compter du 13e mois suivant le d\u00e9c\u00e8s.<\/li>\n<\/ul>\n<p>Une diff\u00e9rence de r\u00e9gime que le gouvernement entend maintenir. Selon lui, les \u00e9ventuelles difficult\u00e9s rencontr\u00e9es par les h\u00e9ritiers d\u2019un d\u00e9funt d\u00e9c\u00e9d\u00e9 \u00e0 l\u2019\u00e9tranger sont d\u00e9j\u00e0 prises en compte dans le cadre du d\u00e9lai suppl\u00e9mentaire dont ils disposent pour d\u00e9poser la d\u00e9claration de succession.<\/p>\n<p>Par cons\u00e9quent, l\u2019application de la majoration fiscale de 10 % \u00e0 compter du 13e mois (soit 1 mois apr\u00e8s l\u2019expiration du d\u00e9lai dans lequel ils doivent faire cette d\u00e9claration, contre 7 mois pour les h\u00e9ritiers d\u2019une succession d\u2019une personne d\u00e9c\u00e9d\u00e9e en France) ne leur est pas d\u00e9favorable.<\/p>\n<p>Source : R\u00e9ponse minist\u00e9rielle Renaud-Garabedian, S\u00e9nat, du 2 juin 2022, n\u00b0 26887<\/p>\n<p><a href=\"https:\/\/www.weblex.fr\/weblex-actualite\/declaration-de-succession-differentes-situations-differents-delais\" rel=\"nofollow noopener\" target=\"_blank\">D\u00e9claration de succession : diff\u00e9rentes situations, diff\u00e9rents d\u00e9lais ?<\/a> \u00a9 Copyright WebLex &#8211; 2022<\/p>\n<\/div>\n","protected":false},"excerpt":{"rendered":"<p>La remise tardive d\u2019une d\u00e9claration de succession donne lieu au paiement de majorations fiscales qui diff\u00e8rent selon que le d\u00e9c\u00e8s est intervenu en France m\u00e9tropolitaine ou \u00e0 l\u2019\u00e9tranger. Cette diff\u00e9rence a-t-elle vocation \u00e0 perdurer ?<\/p>\n","protected":false},"featured_media":60224,"template":"","weblex-importer-activity":[],"weblex-importer-category":[548,551],"weblex-importer-tag":[547],"weblex-importer-keyword":[],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v19.11 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>D\u00e9claration de succession : diff\u00e9rentes situations, diff\u00e9rents d\u00e9lais ? | Groupe Excel<\/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:\/\/groupe-excel.fr\/les-infos-du-jour\/declaration-de-succession-differentes-situations-differents-delais\/\" \/>\n<meta property=\"og:locale\" content=\"fr_FR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"D\u00e9claration de succession : diff\u00e9rentes situations, diff\u00e9rents d\u00e9lais ? | Groupe Excel\" \/>\n<meta property=\"og:description\" content=\"La remise tardive d\u2019une d\u00e9claration de succession donne lieu au paiement de majorations fiscales qui diff\u00e8rent selon que le d\u00e9c\u00e8s est intervenu en France m\u00e9tropolitaine ou \u00e0 l\u2019\u00e9tranger. 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