{"id":1971,"date":"2023-12-08T12:22:56","date_gmt":"2023-12-08T11:22:56","guid":{"rendered":"https:\/\/www.yoursadvisory.com\/?p=1971"},"modified":"2025-03-19T14:30:59","modified_gmt":"2025-03-19T13:30:59","slug":"planification-successorale-voir-au-dela-de-la-seule-fiscalite","status":"publish","type":"post","link":"https:\/\/www.yoursadvisory.com\/en\/planification-successorale-voir-au-dela-de-la-seule-fiscalite\/","title":{"rendered":"Planification successorale, voir au-del\u00e0 de la seule fiscalit\u00e9 !"},"content":{"rendered":"\n<p>Bien souvent, les contribuables approchent la planification successorale uniquement par <strong>le prisme fiscal<\/strong>.<\/p>\n\n\n\n<p>Peut-on leur en vouloir&nbsp;alors que la pression fiscale d\u2019une transmission peut \u00eatre particuli\u00e8rement cons\u00e9quente, voire confiscatoire, dans certaines situations.<\/p>\n\n\n\n<p>N\u00e9anmoins, c\u2019est oublier que sauf exception <strong>le droit civil tient le droit fiscal<\/strong>, malgr\u00e9 une autonomie accrue de ce dernier.<\/p>\n\n\n\n<p><strong><em>Loi successorale et r\u00e8glement Successions<\/em><\/strong><\/p>\n\n\n\n<p>Ainsi, en mati\u00e8re de planification successorale, il est primordial de s\u2019attacher \u00e0 d\u00e9terminer, voire anticiper, <strong>la loi successorale applicable<\/strong> qui r\u00e9gira sa succession.<\/p>\n\n\n\n<p>En effet, \u00e0 l\u2019inverse du droit fiscal qui s\u2019applique <em>de facto<\/em> eu regard \u00e0 une situation patrimoniale et successorale donn\u00e9e, il existe plus de libert\u00e9 en mati\u00e8res civile et contractuelle.<\/p>\n\n\n\n<p>En Europe, ledit \u00ab r\u00e8glement Successions&nbsp;\u00bb<a href=\"#_ftn1\" id=\"_ftnref1\">[1]<\/a> <a href=\"#_ftn2\" id=\"_ftnref2\">[2]<\/a> s\u2019applique <strong>aux successions ouvertes \u00e0 compter du 17 ao\u00fbt 2015<\/strong>.<\/p>\n\n\n\n<p>Ce r\u00e8glement ambitieux<a href=\"#_ftn3\" id=\"_ftnref3\">[3]<\/a> a profond\u00e9ment r\u00e9form\u00e9 le r\u00e9gime des successions internationales et s\u2019est donn\u00e9 pour objectif de <strong>simplifier le traitement civil des successions<\/strong> avec des \u00e9l\u00e9ments d\u2019extran\u00e9it\u00e9.<\/p>\n\n\n\n<p>A contrario, le r\u00e8glement exclut express\u00e9ment de son champ de comp\u00e9tence la mati\u00e8re fiscale<a href=\"#_ftn4\" id=\"_ftnref4\">[4]<\/a>, laissant ainsi \u00e0 chaque droit national la libert\u00e9 de d\u00e9terminer notamment les modalit\u00e9s de calcul des droits et paiement des imp\u00f4ts et taxes<a href=\"#_ftn5\" id=\"_ftnref5\">[5]<\/a>, cela en pratique sous r\u00e9serve d\u2019\u00e9ventuelles conventions fiscales en la mati\u00e8re pour l\u2019\u00e9tablissement effectif des droits \u00e0 payer.<\/p>\n\n\n\n<p>Il \u00e9carte \u00e9galement par exemple les questions li\u00e9es aux r\u00e9gimes matrimoniaux et patrimoniaux, aux donations entre vifs, aux contrats d\u2019assurance, au traitement des trusts, au droit des biens ou encore au transfert de droits r\u00e9els.<\/p>\n\n\n\n<p>Sa port\u00e9e principale est qu\u2019il \u00e9tablit un crit\u00e8re unique de d\u00e9termination de la loi successorale applicable, celui de <strong>la r\u00e9sidence habituelle du d\u00e9funt au moment du d\u00e9c\u00e8s<a href=\"#_ftn6\" id=\"_ftnref6\"><strong>[6]<\/strong><\/a> <a href=\"#_ftn7\" id=\"_ftnref7\"><strong>[7]<\/strong><\/a><\/strong>, \u00e9cartant ainsi en principe les situations de \u00ab&nbsp;morcellement de la succession&nbsp;\u00bb <a href=\"#_ftn8\" id=\"_ftnref8\">[8]<\/a>.<\/p>\n\n\n\n<p>Certains correctifs sont pr\u00e9vus&nbsp;: les r\u00e8gles de renvoi, les notions d\u2019ordre public ou encore de fraude \u00e0 la loi.<\/p>\n\n\n\n<p>Le correctif retenant principalement l\u2019attention des praticiens en mati\u00e8re de planification est l\u2019introduction de la \u00ab&nbsp;<strong><em>professio juris<\/em><\/strong>&nbsp;\u00bb<a href=\"#_ftn9\" id=\"_ftnref9\">[9]<\/a> qui permet d\u2019\u00e9carter la loi \u00e0 d\u00e9faut de la r\u00e9sidence habituelle du d\u00e9funt au moment du d\u00e9c\u00e8s au profit d\u2019une <strong>option pour la<\/strong> <strong>loi de sa nationalit\u00e9<a href=\"#_ftn10\" id=\"_ftnref10\"><strong>[10]<\/strong><\/a><\/strong>, au moment de l\u2019option ou de son d\u00e9c\u00e8s.<\/p>\n\n\n\n<p>Pour les personnes concern\u00e9es, il convient de mesurer l\u2019opportunit\u00e9 et les impacts de cette option.<\/p>\n\n\n\n<p>En cas de r\u00e9sidence hors de l\u2019UE, l\u2019\u00e9tude de la situation \u00e0 d\u00e9faut, de la recevabilit\u00e9 d\u2019un tel choix de loi et des alternatives \u00e9ventuelles offertes par le droit local est indispensable.<\/p>\n\n\n\n<p><strong><em>Pourquoi la loi successorale est-elle si importante&nbsp;?<\/em><\/strong><\/p>\n\n\n\n<p><strong>La loi successorale n\u2019est pas sans impact<\/strong> dans l\u2019\u00e9tablissement d\u2019une strat\u00e9gie patrimoniale et plus pr\u00e9cis\u00e9ment successorale, puisque c\u2019est elle qui r\u00e9git notamment&nbsp;:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>la validit\u00e9 du testament,<\/li>\n\n\n\n<li>la d\u00e9termination des h\u00e9ritiers et parts de chacun, y compris l\u2019existence d\u2019une r\u00e9serve h\u00e9r\u00e9ditaire<a href=\"#_ftn11\" id=\"_ftnref11\">[11]<\/a>,<\/li>\n\n\n\n<li>les r\u00e8gles de rapport et r\u00e9duction,<\/li>\n\n\n\n<li>les modalit\u00e9s d\u2019acceptation et renonciation,<\/li>\n\n\n\n<li>les modalit\u00e9s de partage,<\/li>\n\n\n\n<li>les juridictions comp\u00e9tentes,<\/li>\n\n\n\n<li><em>etc<\/em>.<\/li>\n<\/ul>\n\n\n\n<p><strong><em>Quid du fiscal&nbsp;?<\/em><\/strong><\/p>\n\n\n\n<p>La loi successorale en elle-m\u00eame est sans impact <strong>direct<\/strong> sur le traitement fiscal de la succession.<\/p>\n\n\n\n<p>Pour autant, elle peut avoir des <strong>impacts indirects fiscaux majeurs<\/strong> sur le traitement de la succession, en venant modifier \u00e0 la baisse ou \u00e0 la hausse le co\u00fbt fiscal de la succession par le truchement des droits civils et fiscaux, par exemple en mati\u00e8re de taxation du conjoint survivant,&nbsp;du traitement des capitaux d\u00e9c\u00e8s ou contrats non d\u00e9nou\u00e9s d\u2019assurance, <em>etc<\/em>.<\/p>\n\n\n\n<p><strong><em>Actualit\u00e9s et incertitudes<\/em><\/strong><\/p>\n\n\n\n<p><strong>Le r\u00e8glement \u00e9tant encore relativement r\u00e9cent<\/strong>, certains aspects seront assur\u00e9ment pr\u00e9cis\u00e9s par de la jurisprudence communautaire ou nationale, notamment quant \u00e0 des situations complexes&nbsp;: appr\u00e9hension des pactes successoraux, donation ayant valeur de partage, cas des renonciations anticip\u00e9es \u00e0 action, mandat posthume, validit\u00e9 des dispositions <em>etc<\/em>.<\/p>\n\n\n\n<p>Diff\u00e9rentes d\u00e9cisions ont d\u00e9j\u00e0 \u00e9t\u00e9 rendues, par exemple sur le champ d\u2019application du r\u00e8glement<a href=\"#_ftn12\" id=\"_ftnref12\">[12]<\/a>, sur les effets du certificat successoral europ\u00e9en<a href=\"#_ftn13\" id=\"_ftnref13\">[13]<\/a>, sur la comp\u00e9tence subsidiaire du juge<a href=\"#_ftn14\" id=\"_ftnref14\">[14]<\/a>, en mati\u00e8re de renonciation \u00e0 succession<a href=\"#_ftn15\" id=\"_ftnref15\">[15]<\/a>, etc.<\/p>\n\n\n\n<p>L\u2019arr\u00eat r\u00e9cent <a href=\"https:\/\/op.europa.eu\/fr\/publication-detail\/-\/publication\/ebb0f4a7-8cc6-11ee-8aa6-01aa75ed71a1\/language-fr\"><strong>CJUE, 12 octobre 2023, C-21\/22<\/strong><\/a> est venu utilement pr\u00e9ciser qu\u2019un ressortissant d\u2019un \u00c9tat tiers est fond\u00e9, sur base du pr\u00e9sent r\u00e8glement, \u00e0 opter pour sa loi nationale \u00ab&nbsp;non europ\u00e9enne&nbsp;\u00bb <a href=\"#_ftn16\" id=\"_ftnref16\">[16]<\/a> d\u00e8s lors qu\u2019il est r\u00e9sident de l\u2019UE, sauf primaut\u00e9 d\u2019un accord bilat\u00e9ral sp\u00e9cifique<a href=\"#_ftn17\" id=\"_ftnref17\">[17]<\/a>.<\/p>\n\n\n\n<p>Cela confirme <strong>l\u2019existence d\u2019int\u00e9ressantes possibilit\u00e9s<\/strong> pour les int\u00e9ress\u00e9s, mais interroge aussi sur certaines limites connues en cas d\u2019application d\u2019une loi \u00e9trang\u00e8re, notamment tierce \u00e0 l\u2019UE.<\/p>\n\n\n\n<p>Ainsi, l\u2019\u00e9ternelle question de la <strong>contrari\u00e9t\u00e9 \u00e0 l\u2019ordre public international d\u2019une loi \u00e9trang\u00e8re<a href=\"#_ftn18\" id=\"_ftnref18\"><strong>[18]<\/strong><\/a><\/strong>, notion plus restrictive que la notion d\u2019ordre public interne, reste d\u2019actualit\u00e9 suivant les situations.<\/p>\n\n\n\n<p>En ce sens, certaines dispositions nationales sont d\u2019application incertaine au regard du pr\u00e9sent r\u00e8glement.<\/p>\n\n\n\n<p><strong>En France par exemple<\/strong>, la Cour de cassation<a href=\"#_ftn19\" id=\"_ftnref19\">[19]<\/a> a consid\u00e9r\u00e9 que, sauf incompatibilit\u00e9 manifeste, la r\u00e9serve h\u00e9r\u00e9ditaire ne rel\u00e8ve pas en tant que telle de l\u2019ordre public international fran\u00e7ais, et que la loi \u00e9trang\u00e8re d\u00e9sign\u00e9e (par une r\u00e8gle de conflit de loi notamment) doit \u00eatre appliqu\u00e9e alors m\u00eame qu\u2019elle permettrait d\u2019exh\u00e9r\u00e9der (d\u00e9sh\u00e9riter) des enfants du d\u00e9funt fran\u00e7ais domicili\u00e9s en France.<\/p>\n\n\n\n<p>Pourtant, le l\u00e9gislateur fran\u00e7ais a introduit<a href=\"#_ftn20\" id=\"_ftnref20\">[20]<\/a> \u00e0 <a href=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000043982288#:~:text=Version%20en%20vigueur%20depuis%20le%2001%20novembre%202021,-Modifi%C3%A9%20par%20LOI&amp;text=Les%20lib%C3%A9ralit%C3%A9s%2C%20soit%20par%20actes,ou%20un%20plus%20grand%20nombre.\">l\u2019article 913 du Code civil<\/a> <strong>un droit de pr\u00e9l\u00e8vement compensatoire<\/strong> sur les biens fran\u00e7ais venant mettre \u00e0 mal le traitement des successions internationales.<\/p>\n\n\n\n<p>Ce dispositif \u00ab&nbsp;protectioniste&nbsp;\u00bb<a href=\"#_ftn21\" id=\"_ftnref21\">[21]<\/a> vise \u00e0 garantir, sous conditions, la port\u00e9e de la r\u00e9serve h\u00e9r\u00e9ditaire fran\u00e7aise <strong>lorsqu\u2019une loi successorale \u00e9trang\u00e8re m\u00e9connaissant le m\u00e9canisme protecteur de la r\u00e9serve<\/strong> est applicable.<\/p>\n\n\n\n<p>Mis en place semble-t-il pour lutter principalement contre les lois \u00e9trang\u00e8res de droit musulman permettant de \u00ab&nbsp;d\u00e9sh\u00e9riter&nbsp;\u00bb les filles, la doctrine majoritaire consid\u00e8re \u00e0 l\u2019inverse que ce m\u00e9canisme compensatoire frappe <em>in fine<\/em> les lois de pays de <em>common law<\/em> qui ne connaissent pas de r\u00e9serve h\u00e9r\u00e9ditaire, et non les lois \u00e9trang\u00e8res de droit musulman qui certes pr\u00e9voit des droits r\u00e9duits pour certains h\u00e9ritiers mais pas une exh\u00e9r\u00e9dation totale.<\/p>\n\n\n\n<p>Les praticiens restent perplexes quant \u00e0 la constitutionnalit\u00e9 de ce texte et \u00e0 sa compatibilit\u00e9 avec le r\u00e8glement Successions. N\u00e9anmoins, le dispositif est pr\u00e9sentement en vigueur, pose d\u2019immenses difficult\u00e9s pratiques aux notaires fran\u00e7ais et est annonciateur de contentieux successoraux. De surcro\u00eet, la <a href=\"https:\/\/questions.assemblee-nationale.fr\/q16\/16-7936QE.htm\"><strong>r\u00e9ponse minist\u00e9rielle du 21 novembre 2023<\/strong><\/a><strong> <\/strong><a href=\"#_ftn22\" id=\"_ftnref22\"><strong>[22]<\/strong><\/a> n\u2019a ni rassur\u00e9 ni \u00e9clair\u00e9 les conseils.<\/p>\n\n\n\n<p>Ce m\u00e9canisme n\u00e9cessite une strat\u00e9gie \u00e9tudi\u00e9e pour des successions internationales susceptibles d\u2019entrer dans son champ d\u2019application, \u00e0 la port\u00e9e tr\u00e8s \u00e9largie.<\/p>\n\n\n\n<p><strong><em>L\u2019indispensable prise de conseil<\/em><\/strong><\/p>\n\n\n\n<p>\u00c9tant donn\u00e9 <strong>l\u2019importance de la d\u00e9termination de la loi successorale dans les strat\u00e9gies de transmission familiale<\/strong>, la complexit\u00e9 de ces situations et la persistance dans certains cas d\u2019une pluralit\u00e9 de lois successorales applicables (notamment d\u2019\u00c9tats tiers au r\u00e8glement), <strong>les \u00e9quipes de Yours se tiennent \u00e0 votre disposition<\/strong> pour approfondir cette th\u00e9matique. Le r\u00e8glement pourrait \u00eatre amen\u00e9 \u00e0 \u00e9voluer suite \u00e0 des r\u00e9visions encourag\u00e9es par le Conseil des notariats de l\u2019Union europ\u00e9enne (CNUE), aboutissement du projet <a href=\"https:\/\/www.notariesofeurope.eu\/fr\/notaires\/mape-successions\/\"><em>MAPE successions<\/em><\/a>.<\/p>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n\n\n<p><a href=\"#_ftnref1\" id=\"_ftn1\">[1]<\/a> <a href=\"https:\/\/eur-lex.europa.eu\/legal-content\/FR\/TXT\/?uri=celex%3A32012R0650\">r\u00e8glement europ\u00e9en n\u00b0650\/2012 du 4 juillet 2012<\/a><\/p>\n\n\n\n<p><a href=\"#_ftnref2\" id=\"_ftn2\">[2]<\/a>&nbsp; ratifi\u00e9 par les 27 \u00c9tats europ\u00e9ens, \u00e0 l\u2019exception du Danemark, de l\u2019Irlande et du Royaume-Uni (depuis sorti de l\u2019UE)<\/p>\n\n\n\n<p><a href=\"#_ftnref3\" id=\"_ftn3\">[3]<\/a> fort de 84 articles et 83 \u00ab&nbsp;consid\u00e9rants&nbsp;\u00bb<\/p>\n\n\n\n<p><a href=\"#_ftnref4\" id=\"_ftn4\">[4]<\/a> article 1<\/p>\n\n\n\n<p><a href=\"#_ftnref5\" id=\"_ftn5\">[5]<\/a> consid\u00e9rant 10<\/p>\n\n\n\n<p><a href=\"#_ftnref6\" id=\"_ftn6\">[6]<\/a> article 21, \u00a71<\/p>\n\n\n\n<p><a href=\"#_ftnref7\" id=\"_ftn7\">[7]<\/a> telle qu\u2019entendue aux consid\u00e9rants 23 et 24 du pr\u00e9sent r\u00e8glement et sauf liens manifestement plus \u00e9troits avec un autre \u00c9tat (clause dite de sauvegarde)<\/p>\n\n\n\n<p><a href=\"#_ftnref8\" id=\"_ftn8\">[8]<\/a> situation dans laquelle plusieurs lois sont applicables \u00e0 une seule et m\u00eame succession, en raison de la nature des actifs notamment (biens meubles et immeubles)<\/p>\n\n\n\n<p><a href=\"#_ftnref9\" id=\"_ftn9\">[9]<\/a> appel\u00e9e \u00e9galement \u00ab&nbsp;<em>optio juris<\/em>&nbsp;\u00bb<\/p>\n\n\n\n<p><a href=\"#_ftnref10\" id=\"_ftn10\">[10]<\/a> article 22<\/p>\n\n\n\n<p><a href=\"#_ftnref11\" id=\"_ftn11\">[11]<\/a> c\u2019est la part minimale que doit, en vertu de la loi, recevoir un h\u00e9ritier dit r\u00e9servataire (en pratique, enfant(s) voire conjoint), dans certains droits<\/p>\n\n\n\n<p><a href=\"#_ftnref12\" id=\"_ftn12\">[12]<\/a> <a href=\"https:\/\/eur-lex.europa.eu\/legal-content\/FR\/TXT\/?uri=CELEX%3A62016CJ0558\">CJUE, 1<sup>er<\/sup> mars 2018, C-558 \/16<\/a><\/p>\n\n\n\n<p><a href=\"#_ftnref13\" id=\"_ftn13\">[13]<\/a> <a href=\"https:\/\/eur-lex.europa.eu\/legal-content\/fr\/TXT\/?uri=CELEX:62020CJ0301\">CJUE, 1<sup>er<\/sup> juillet 2021, C-301\/20<\/a><\/p>\n\n\n\n<p><a href=\"#_ftnref14\" id=\"_ftn14\">[14]<\/a> <a href=\"https:\/\/eur-lex.europa.eu\/legal-content\/FR\/TXT\/?uri=CELEX%3A62020CJ0645\">CJUE, 7 avril 2022 C-645\/20<\/a><\/p>\n\n\n\n<p><a href=\"#_ftnref15\" id=\"_ftn15\">[15]<\/a> <a href=\"https:\/\/eur-lex.europa.eu\/legal-content\/fr\/TXT\/?uri=CELEX:62020CJ0617\">CJUE, 2 juin 2022, C-617\/20<\/a><\/p>\n\n\n\n<p><a href=\"#_ftnref16\" id=\"_ftn16\">[16]<\/a> article 20<\/p>\n\n\n\n<p><a href=\"#_ftnref17\" id=\"_ftn17\">[17]<\/a> art. 75, \u00a71, cas Ukraine\/Pologne par exemple<\/p>\n\n\n\n<p><a href=\"#_ftnref18\" id=\"_ftn18\">[18]<\/a> article 35<\/p>\n\n\n\n<p><a href=\"#_ftnref19\" id=\"_ftn19\">[19]<\/a> par deux arr\u00eats du 27 septembre 2017 traitant des affaires <em>Jarre<\/em> et <em>Colombier<\/em><\/p>\n\n\n\n<p><a href=\"#_ftnref20\" id=\"_ftn20\">[20]<\/a> via la loi n\u00b02021-1109 du 24 ao\u00fbt 2021<\/p>\n\n\n\n<p><a href=\"#_ftnref21\" id=\"_ftn21\">[21]<\/a> applicable depuis le 1<sup>er<\/sup> novembre 2021<\/p>\n\n\n\n<p><a href=\"#_ftnref22\" id=\"_ftn22\">[22]<\/a> \u00e0 la suite de la question de M. Habib<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Bien souvent, les contribuables approchent la planification successorale uniquement par le prisme fiscal. 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