{"id":38063,"date":"2024-10-15T11:23:45","date_gmt":"2024-10-15T09:23:45","guid":{"rendered":"https:\/\/fidulex.ch\/?p=38063"},"modified":"2024-10-15T13:50:49","modified_gmt":"2024-10-15T11:50:49","slug":"inheritance-tax","status":"publish","type":"post","link":"https:\/\/fidulex.ch\/en\/impot-sur-les-successions\/","title":{"rendered":"Inheritance Tax in Switzerland"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-post\" data-elementor-id=\"38063\" class=\"elementor elementor-38063\" data-elementor-post-type=\"post\">\n\t\t\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-8654f6f elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"8654f6f\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-40ae782\" data-id=\"40ae782\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-ed4f31e elementor-widget elementor-widget-heading\" data-id=\"ed4f31e\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Qui est assujetti \u00e0 l'imp\u00f4t sur les successions ?<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-0819e24 elementor-widget elementor-widget-text-editor\" data-id=\"0819e24\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>En Suisse, l&rsquo;imp\u00f4t sur les successions est g\u00e9n\u00e9ralement pay\u00e9 par les <strong>h\u00e9ritiers<\/strong> ou les <strong>b\u00e9n\u00e9ficiaires<\/strong> qui re\u00e7oivent les biens du d\u00e9funt. Cependant, le montant de l\u2019imp\u00f4t et les personnes qui y sont soumises d\u00e9pendent de plusieurs facteurs:<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-1517589 elementor-icon-list--layout-traditional elementor-list-item-link-full_width elementor-widget elementor-widget-icon-list\" data-id=\"1517589\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"icon-list.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<ul class=\"elementor-icon-list-items\">\n\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t<i aria-hidden=\"true\" class=\"icon icon-right-arrow1\"><\/i>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">Les conjoints et descendants directs (enfants) sont exon\u00e9r\u00e9s dans la plupart des cantons<\/span>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t<i aria-hidden=\"true\" class=\"icon icon-right-arrow1\"><\/i>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">Les autres h\u00e9ritiers (fr\u00e8res, s\u0153urs, amis) paient cet imp\u00f4t \u00e0 des taux variables selon leur lien de parent\u00e9 et le canton.<\/span>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t<i aria-hidden=\"true\" class=\"icon icon-right-arrow1\"><\/i>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">Plus la relation est \u00e9loign\u00e9e, plus le taux peut \u00eatre \u00e9lev\u00e9, pouvant atteindre jusqu'\u00e0 50% pour les tiers non apparent\u00e9s.<\/span>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t<\/ul>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-50b0073 elementor-widget elementor-widget-heading\" data-id=\"50b0073\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Comment calculer l'imp\u00f4t sur les successions ?<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-68a8e2a elementor-widget elementor-widget-text-editor\" data-id=\"68a8e2a\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>Le calcul de l&rsquo;imp\u00f4t sur les successions en Suisse d\u00e9pend principalement du <strong>canton de r\u00e9sidence<\/strong>, mais aussi du <strong>lien de parent\u00e9<\/strong> avec le d\u00e9funt, et la valeur de l\u2019h\u00e9ritage.<\/p><p>Des bar\u00eames r\u00e9gissent le montant de l&rsquo;imp\u00f4t sur les successions dans chaque canton, mais il peut aussi varier par commune (c&rsquo;est le cas du canton de Vaud par exemple).<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-dc5955a elementor-widget elementor-widget-heading\" data-id=\"dc5955a\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Exemple d'imposition \u00e0 Gen\u00e8ve<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-e389300 elementor-widget elementor-widget-text-editor\" data-id=\"e389300\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>Pour un h\u00e9ritage de <strong>CHF 500&rsquo;000<\/strong>:<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<section class=\"elementor-section elementor-inner-section elementor-element elementor-element-08642a4 elementor-section-height-min-height elementor-section-boxed elementor-section-height-default\" data-id=\"08642a4\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-inner-column elementor-element elementor-element-c9814d7\" data-id=\"c9814d7\" data-element_type=\"column\" data-e-type=\"column\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-a04175a elementor-icon-list--layout-traditional elementor-list-item-link-full_width elementor-widget elementor-widget-icon-list\" data-id=\"a04175a\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"icon-list.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<ul class=\"elementor-icon-list-items\">\n\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">Conjoint\/Enfants<\/span>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t<\/ul>\n\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<div class=\"elementor-column elementor-col-50 elementor-inner-column elementor-element elementor-element-9d2c859\" data-id=\"9d2c859\" data-element_type=\"column\" data-e-type=\"column\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-e99a763 elementor-widget elementor-widget-text-editor\" data-id=\"e99a763\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>0 CHF (exon\u00e9r\u00e9s)<\/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<section class=\"elementor-section elementor-inner-section elementor-element elementor-element-ddec79b elementor-section-height-min-height elementor-section-boxed elementor-section-height-default\" data-id=\"ddec79b\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-inner-column elementor-element elementor-element-0ce8d90\" data-id=\"0ce8d90\" data-element_type=\"column\" data-e-type=\"column\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-509bca7 elementor-icon-list--layout-traditional elementor-list-item-link-full_width elementor-widget elementor-widget-icon-list\" data-id=\"509bca7\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"icon-list.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<ul class=\"elementor-icon-list-items\">\n\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">Parents<\/span>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t<\/ul>\n\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<div class=\"elementor-column elementor-col-50 elementor-inner-column elementor-element elementor-element-c1b7773\" data-id=\"c1b7773\" data-element_type=\"column\" data-e-type=\"column\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-eac617f elementor-widget elementor-widget-text-editor\" data-id=\"eac617f\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>0 CHF (exon\u00e9r\u00e9s)<\/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<section class=\"elementor-section elementor-inner-section elementor-element elementor-element-2f863f3 elementor-section-height-min-height elementor-section-boxed elementor-section-height-default\" data-id=\"2f863f3\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-inner-column elementor-element elementor-element-c8bb128\" data-id=\"c8bb128\" data-element_type=\"column\" data-e-type=\"column\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-3b22b10 elementor-icon-list--layout-traditional elementor-list-item-link-full_width elementor-widget elementor-widget-icon-list\" data-id=\"3b22b10\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"icon-list.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<ul class=\"elementor-icon-list-items\">\n\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">Fr\u00e8res et s\u0153urs<\/span>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t<\/ul>\n\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<div class=\"elementor-column elementor-col-50 elementor-inner-column elementor-element elementor-element-b309589\" data-id=\"b309589\" data-element_type=\"column\" data-e-type=\"column\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-f4f51d4 elementor-widget elementor-widget-text-editor\" data-id=\"f4f51d4\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>107 919 CHF (21%)<\/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<section class=\"elementor-section elementor-inner-section elementor-element elementor-element-45472c8 elementor-section-height-min-height elementor-section-boxed elementor-section-height-default\" data-id=\"45472c8\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-inner-column elementor-element elementor-element-6b557cf\" data-id=\"6b557cf\" data-element_type=\"column\" data-e-type=\"column\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-db6bfc3 elementor-icon-list--layout-traditional elementor-list-item-link-full_width elementor-widget elementor-widget-icon-list\" data-id=\"db6bfc3\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"icon-list.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<ul class=\"elementor-icon-list-items\">\n\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">Sans lien de parent\u00e9 &amp; concubins<\/span>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t<\/ul>\n\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<div class=\"elementor-column elementor-col-50 elementor-inner-column elementor-element elementor-element-edaa4e4\" data-id=\"edaa4e4\" data-element_type=\"column\" data-e-type=\"column\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-f8015cc elementor-widget elementor-widget-text-editor\" data-id=\"f8015cc\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>268 296 CHF (53%)<\/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<div class=\"elementor-element elementor-element-55514ea elementor-widget elementor-widget-heading\" data-id=\"55514ea\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Exemple d'imposition \u00e0 Neuch\u00e2tel<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<section class=\"elementor-section elementor-inner-section elementor-element elementor-element-7049c50 elementor-section-height-min-height elementor-section-boxed elementor-section-height-default\" data-id=\"7049c50\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-inner-column elementor-element elementor-element-fb9443c\" data-id=\"fb9443c\" data-element_type=\"column\" data-e-type=\"column\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-0b32e42 elementor-icon-list--layout-traditional elementor-list-item-link-full_width elementor-widget elementor-widget-icon-list\" data-id=\"0b32e42\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"icon-list.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<ul class=\"elementor-icon-list-items\">\n\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">Conjoint\/Enfants<\/span>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t<\/ul>\n\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<div class=\"elementor-column elementor-col-50 elementor-inner-column elementor-element elementor-element-2f9f660\" data-id=\"2f9f660\" data-element_type=\"column\" data-e-type=\"column\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-3298d15 elementor-widget elementor-widget-text-editor\" data-id=\"3298d15\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>13&rsquo;500 CHF (2.7%)<\/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<section class=\"elementor-section elementor-inner-section elementor-element elementor-element-f4b06ce elementor-section-height-min-height elementor-section-boxed elementor-section-height-default\" data-id=\"f4b06ce\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-inner-column elementor-element elementor-element-e3f2f80\" data-id=\"e3f2f80\" data-element_type=\"column\" data-e-type=\"column\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-64f4cc4 elementor-icon-list--layout-traditional elementor-list-item-link-full_width elementor-widget elementor-widget-icon-list\" data-id=\"64f4cc4\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"icon-list.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<ul class=\"elementor-icon-list-items\">\n\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">Parents<\/span>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t<\/ul>\n\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<div class=\"elementor-column elementor-col-50 elementor-inner-column elementor-element elementor-element-4526bff\" data-id=\"4526bff\" data-element_type=\"column\" data-e-type=\"column\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-659b7c4 elementor-widget elementor-widget-text-editor\" data-id=\"659b7c4\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>13&rsquo;500 CHF (2.7%)<\/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<section class=\"elementor-section elementor-inner-section elementor-element elementor-element-77e1771 elementor-section-height-min-height elementor-section-boxed elementor-section-height-default\" data-id=\"77e1771\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-inner-column elementor-element elementor-element-a447e0d\" data-id=\"a447e0d\" data-element_type=\"column\" data-e-type=\"column\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-392c390 elementor-icon-list--layout-traditional elementor-list-item-link-full_width elementor-widget elementor-widget-icon-list\" data-id=\"392c390\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"icon-list.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<ul class=\"elementor-icon-list-items\">\n\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">Fr\u00e8res et s\u0153urs<\/span>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t<\/ul>\n\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<div class=\"elementor-column elementor-col-50 elementor-inner-column elementor-element elementor-element-18ab96f\" data-id=\"18ab96f\" data-element_type=\"column\" data-e-type=\"column\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-897f902 elementor-widget elementor-widget-text-editor\" data-id=\"897f902\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>75&rsquo;000 (15%)<\/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<section class=\"elementor-section elementor-inner-section elementor-element elementor-element-c28b74b elementor-section-height-min-height elementor-section-boxed elementor-section-height-default\" data-id=\"c28b74b\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-inner-column elementor-element elementor-element-6a47957\" data-id=\"6a47957\" data-element_type=\"column\" data-e-type=\"column\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-d387f8e elementor-icon-list--layout-traditional elementor-list-item-link-full_width elementor-widget elementor-widget-icon-list\" data-id=\"d387f8e\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"icon-list.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<ul class=\"elementor-icon-list-items\">\n\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">Sans lien de parent\u00e9<\/span>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t<\/ul>\n\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<div class=\"elementor-column elementor-col-50 elementor-inner-column elementor-element elementor-element-f87cb1c\" data-id=\"f87cb1c\" data-element_type=\"column\" data-e-type=\"column\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-c4cb91b elementor-widget elementor-widget-text-editor\" data-id=\"c4cb91b\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>225&rsquo;000 (45%)<\/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<section class=\"elementor-section elementor-inner-section elementor-element elementor-element-762f959 elementor-section-height-min-height elementor-section-boxed elementor-section-height-default\" data-id=\"762f959\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-inner-column elementor-element elementor-element-eb5cc63\" data-id=\"eb5cc63\" data-element_type=\"column\" data-e-type=\"column\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-66b46ba elementor-icon-list--layout-traditional elementor-list-item-link-full_width elementor-widget elementor-widget-icon-list\" data-id=\"66b46ba\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"icon-list.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<ul class=\"elementor-icon-list-items\">\n\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">Concubins<\/span>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t<\/ul>\n\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<div class=\"elementor-column elementor-col-50 elementor-inner-column elementor-element elementor-element-9816da2\" data-id=\"9816da2\" data-element_type=\"column\" data-e-type=\"column\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-60ac221 elementor-widget elementor-widget-text-editor\" data-id=\"60ac221\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>100&rsquo;000 CHF (20%)<\/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<div class=\"elementor-element elementor-element-0f96b8a elementor-widget elementor-widget-heading\" data-id=\"0f96b8a\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Donation ou h\u00e9ritage ?<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-077c446 elementor-widget elementor-widget-text-editor\" data-id=\"077c446\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>La donation et l&rsquo;h\u00e9ritage sont souvent confondus, mais leur traitement fiscal diff\u00e8re. La <strong>donation<\/strong> consiste \u00e0 transmettre des biens de son <strong>vivant<\/strong>. Cela peut inclure de l\u2019argent, des biens immobiliers, ou d\u2019autres actifs. Une donation permet d&rsquo;anticiper la succession et potentiellement r\u00e9duire la charge fiscale en fractionnant les dons.<\/p><p>L\u2019<strong>h\u00e9ritage<\/strong>, quant \u00e0 lui, se produit <strong>apr\u00e8s le d\u00e9c\u00e8s<\/strong> d\u2019une personne, selon les r\u00e8gles d\u00e9finies par son testament ou, en l&rsquo;absence de testament, selon les r\u00e8gles l\u00e9gales de succession.<\/p><p>L&rsquo;h\u00e9ritage est souvent plus simple et <strong>fiscalement avantageux<\/strong> pour les conjoints et descendants directs, mais peut s&rsquo;av\u00e9rer tr\u00e8s co\u00fbteux pour des h\u00e9ritiers plus <strong>\u00e9loign\u00e9s<\/strong>.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-d4be346 elementor-widget elementor-widget-heading\" data-id=\"d4be346\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Imp\u00f4t sur les successions \u00e0 l'\u00e9tranger<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-2782920 elementor-widget elementor-widget-heading\" data-id=\"2782920\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Pays de r\u00e9sidence du d\u00e9funt<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-b4ac555 elementor-widget elementor-widget-text-editor\" data-id=\"b4ac555\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>L\u2019imp\u00f4t sur les successions est pr\u00e9lev\u00e9 dans le pays o\u00f9 <strong>r\u00e9sidait<\/strong> le d\u00e9funt au moment de son <strong>d\u00e9c\u00e8s<\/strong>.<\/p><p>Chaque pays a ses propres r\u00e8gles en mati\u00e8re de fiscalit\u00e9 successorale. Certains pays imposent fortement les successions, tandis que d&rsquo;autres n&rsquo;ont pas d&rsquo;imp\u00f4t sur les successions ou ont des taux tr\u00e8s faibles.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-f4c14ce elementor-widget elementor-widget-heading\" data-id=\"f4c14ce\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Pays de r\u00e9sidence de l'h\u00e9ritier<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-5832bed elementor-widget elementor-widget-text-editor\" data-id=\"5832bed\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>Les h\u00e9ritiers peuvent \u00e9galement \u00eatre soumis \u00e0 l\u2019imp\u00f4t sur les successions dans leur propre <strong>pays de r\u00e9sidence<\/strong>, surtout s&rsquo;ils re\u00e7oivent des biens situ\u00e9s \u00e0 l&rsquo;\u00e9tranger.<\/p><p>Par exemple, un h\u00e9ritier suisse recevant un h\u00e9ritage d\u2019un pays \u00e9tranger sera tax\u00e9 en Suisse selon les r\u00e8gles de son canton de r\u00e9sidence.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-cf12211 elementor-widget elementor-widget-heading\" data-id=\"cf12211\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Conventions de double imposition<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-907c474 elementor-widget elementor-widget-text-editor\" data-id=\"907c474\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>La Suisse a conclu des conventions fiscales avec plusieurs pays pour \u00e9viter la <strong>double imposition<\/strong> sur les successions.<\/p><p>Par exemple, la <strong>France<\/strong> et la <strong>Suisse<\/strong> ont une convention fiscale qui limite l\u2019imposition des successions. L\u2019imp\u00f4t est pr\u00e9lev\u00e9 dans le pays o\u00f9 se trouvent les biens, mais des exceptions existent.<\/p><p>Pour les <strong>\u00c9tats-Unis<\/strong>, l\u2019imposition des successions peut \u00eatre complexe, car les r\u00e8gles fiscales des successions am\u00e9ricaines sont tr\u00e8s diff\u00e9rentes et incluent des <strong>seuils d&rsquo;exon\u00e9ration<\/strong> importants, mais aussi des taux \u00e9lev\u00e9s au-del\u00e0 de certains montants.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-257c855 elementor-widget elementor-widget-heading\" data-id=\"257c855\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Biens immobiliers situ\u00e9s \u00e0 l\u2019\u00e9tranger<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-265d1b3 elementor-widget elementor-widget-text-editor\" data-id=\"265d1b3\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>En r\u00e8gle g\u00e9n\u00e9rale, les biens immobiliers situ\u00e9s \u00e0 l\u2019\u00e9tranger sont soumis \u00e0 l\u2019imp\u00f4t sur les successions <strong>dans le pays<\/strong> o\u00f9 ils se trouvent, ind\u00e9pendamment de la nationalit\u00e9 ou du lieu de r\u00e9sidence du d\u00e9funt ou de l\u2019h\u00e9ritier.<\/p><p>Par exemple, si un Suisse poss\u00e8de une maison en France, celle-ci sera soumise \u00e0 l&rsquo;imp\u00f4t sur les successions en <strong>France<\/strong>.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-48e82fd elementor-widget elementor-widget-heading\" data-id=\"48e82fd\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Comment r\u00e9duire l'imp\u00f4t sur les successions ?<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-2d9ffe7 elementor-widget elementor-widget-text-editor\" data-id=\"2d9ffe7\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>Il existe plusieurs moyens d&rsquo;all\u00e9ger la charge fiscale sur les successions:<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-dffde8c elementor-icon-list--layout-traditional elementor-list-item-link-full_width elementor-widget elementor-widget-icon-list\" data-id=\"dffde8c\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"icon-list.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<ul class=\"elementor-icon-list-items\">\n\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t<i aria-hidden=\"true\" class=\"icon icon-right-arrow1\"><\/i>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">Donner des biens <strong>avant le d\u00e9c\u00e8s<\/strong> permet d\u2019anticiper la succession et de r\u00e9partir la charge fiscale sur plusieurs ann\u00e9es. Les donations sont parfois soumises \u00e0 des imp\u00f4ts moins \u00e9lev\u00e9s que les successions, surtout si elles sont <strong>fractionn\u00e9es<\/strong> en plusieurs dons de plus petites valeurs au fil du temps.<\/span>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t<i aria-hidden=\"true\" class=\"icon icon-right-arrow1\"><\/i>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">Une planification successorale structur\u00e9e via des testaments ou des pactes successoraux, permet de d\u00e9finir clairement qui h\u00e9ritera de quels biens, tout en optimisant la transmission selon les r\u00e8gles fiscales. Certains biens peuvent \u00eatre plac\u00e9s dans des <strong>fondations familiales<\/strong>, qui sont souvent soumises \u00e0 des r\u00e9gimes fiscaux plus favorables.<\/span>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t<i aria-hidden=\"true\" class=\"icon icon-right-arrow1\"><\/i>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">Il est possible de l\u00e9guer la <strong>nue-propri\u00e9t\u00e9<\/strong> d\u2019un bien \u00e0 un h\u00e9ritier tout en conservant l\u2019usufruit du bien de son vivant. Cela permet de r\u00e9duire la valeur imposable de la succession, car seule la nue-propri\u00e9t\u00e9 est prise en compte dans le calcul de l\u2019imp\u00f4t. Une personne peut transmettre la nue-propri\u00e9t\u00e9 de sa maison \u00e0 ses enfants, tout en continuant \u00e0 y vivre, r\u00e9duisant ainsi l'imp\u00f4t sur la succession.<\/span>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t<i aria-hidden=\"true\" class=\"icon icon-right-arrow1\"><\/i>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">Dans certains cas, il peut \u00eatre int\u00e9ressant de changer de r\u00e9sidence fiscale pour s'installer dans un canton avec une fiscalit\u00e9 plus avantageuse sur les successions. Par exemple, le canton de <strong>Schwyz (SZ)<\/strong> ne pr\u00e9l\u00e8ve pas d\u2019imp\u00f4t sur les successions.<\/span>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t<\/ul>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-66050c9 elementor-widget elementor-widget-heading\" data-id=\"66050c9\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Questions fr\u00e9quentes<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-1c4710f elementor-widget elementor-widget-toggle\" data-id=\"1c4710f\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"toggle.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-toggle\">\n\t\t\t\t\t\t\t<div class=\"elementor-toggle-item\">\n\t\t\t\t\t<h3 id=\"elementor-tab-title-2961\" class=\"elementor-tab-title\" data-tab=\"1\" role=\"button\" aria-controls=\"elementor-tab-content-2961\" aria-expanded=\"false\">\n\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon elementor-toggle-icon-right\" aria-hidden=\"true\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon-closed\"><i class=\"icon icon-plus-circle\"><\/i><\/span>\n\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon-opened\"><i class=\"elementor-toggle-icon-opened icon icon-circle-minus\"><\/i><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-toggle-title\" tabindex=\"0\">Qu'est-ce que l'imp\u00f4t sur les successions ?<\/a>\n\t\t\t\t\t<\/h3>\n\n\t\t\t\t\t<div id=\"elementor-tab-content-2961\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"1\" role=\"region\" aria-labelledby=\"elementor-tab-title-2961\"><p>L\u2019imp\u00f4t sur les successions est un pr\u00e9l\u00e8vement fiscal appliqu\u00e9 sur la valeur des biens h\u00e9rit\u00e9s lors du d\u00e9c\u00e8s d\u2019une personne. Chaque canton en Suisse a ses propres r\u00e8gles et taux d\u2019imposition.<\/p><\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<div class=\"elementor-toggle-item\">\n\t\t\t\t\t<h3 id=\"elementor-tab-title-2962\" class=\"elementor-tab-title\" data-tab=\"2\" role=\"button\" aria-controls=\"elementor-tab-content-2962\" aria-expanded=\"false\">\n\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon elementor-toggle-icon-right\" aria-hidden=\"true\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon-closed\"><i class=\"icon icon-plus-circle\"><\/i><\/span>\n\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon-opened\"><i class=\"elementor-toggle-icon-opened icon icon-circle-minus\"><\/i><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-toggle-title\" tabindex=\"0\">Qui doit payer l\u2019imp\u00f4t sur les successions ?<\/a>\n\t\t\t\t\t<\/h3>\n\n\t\t\t\t\t<div id=\"elementor-tab-content-2962\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"2\" role=\"region\" aria-labelledby=\"elementor-tab-title-2962\"><p>L&rsquo;imp\u00f4t sur les successions est pay\u00e9 par les h\u00e9ritiers ou les b\u00e9n\u00e9ficiaires des biens transmis. Les conjoints et les descendants directs (enfants, petits-enfants) sont g\u00e9n\u00e9ralement exon\u00e9r\u00e9s dans la plupart des cantons.<\/p><\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<div class=\"elementor-toggle-item\">\n\t\t\t\t\t<h3 id=\"elementor-tab-title-2963\" class=\"elementor-tab-title\" data-tab=\"3\" role=\"button\" aria-controls=\"elementor-tab-content-2963\" aria-expanded=\"false\">\n\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon elementor-toggle-icon-right\" aria-hidden=\"true\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon-closed\"><i class=\"icon icon-plus-circle\"><\/i><\/span>\n\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon-opened\"><i class=\"elementor-toggle-icon-opened icon icon-circle-minus\"><\/i><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-toggle-title\" tabindex=\"0\">Quels sont les taux d\u2019imposition ?<\/a>\n\t\t\t\t\t<\/h3>\n\n\t\t\t\t\t<div id=\"elementor-tab-content-2963\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"3\" role=\"region\" aria-labelledby=\"elementor-tab-title-2963\"><p>Les taux varient selon les cantons et le degr\u00e9 de parent\u00e9 entre l\u2019h\u00e9ritier et le d\u00e9funt. Plus le lien de parent\u00e9 est \u00e9loign\u00e9, plus le taux d\u2019imposition est \u00e9lev\u00e9. Les taux peuvent aller jusqu\u2019\u00e0 plus de 50 % pour les h\u00e9ritiers sans lien de parent\u00e9 dans certains cantons.<\/p><\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<div class=\"elementor-toggle-item\">\n\t\t\t\t\t<h3 id=\"elementor-tab-title-2964\" class=\"elementor-tab-title\" data-tab=\"4\" role=\"button\" aria-controls=\"elementor-tab-content-2964\" aria-expanded=\"false\">\n\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon elementor-toggle-icon-right\" aria-hidden=\"true\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon-closed\"><i class=\"icon icon-plus-circle\"><\/i><\/span>\n\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon-opened\"><i class=\"elementor-toggle-icon-opened icon icon-circle-minus\"><\/i><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-toggle-title\" tabindex=\"0\">Comment est calcul\u00e9 l'imp\u00f4t sur les successions ?<\/a>\n\t\t\t\t\t<\/h3>\n\n\t\t\t\t\t<div id=\"elementor-tab-content-2964\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"4\" role=\"region\" aria-labelledby=\"elementor-tab-title-2964\"><p>L&rsquo;imp\u00f4t est calcul\u00e9 sur la base de la <strong>valeur des biens<\/strong> h\u00e9rit\u00e9s, apr\u00e8s application d&rsquo;\u00e9ventuelles <strong>franchises<\/strong> ou exon\u00e9rations sp\u00e9cifiques aux cantons. Le taux d&rsquo;imposition d\u00e9pend de la relation entre le d\u00e9funt et l&rsquo;h\u00e9ritier, ainsi que du montant total de l&rsquo;h\u00e9ritage.<\/p><\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<div class=\"elementor-toggle-item\">\n\t\t\t\t\t<h3 id=\"elementor-tab-title-2965\" class=\"elementor-tab-title\" data-tab=\"5\" role=\"button\" aria-controls=\"elementor-tab-content-2965\" aria-expanded=\"false\">\n\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon elementor-toggle-icon-right\" aria-hidden=\"true\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon-closed\"><i class=\"icon icon-plus-circle\"><\/i><\/span>\n\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon-opened\"><i class=\"elementor-toggle-icon-opened icon icon-circle-minus\"><\/i><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-toggle-title\" tabindex=\"0\">Quelles sont les exon\u00e9rations courantes ?<\/a>\n\t\t\t\t\t<\/h3>\n\n\t\t\t\t\t<div id=\"elementor-tab-content-2965\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"5\" role=\"region\" aria-labelledby=\"elementor-tab-title-2965\"><p>Dans la majorit\u00e9 des cantons, les conjoints et les enfants du d\u00e9funt sont <strong>exon\u00e9r\u00e9s<\/strong> de l&rsquo;imp\u00f4t sur les successions. D&rsquo;autres membres de la famille (fr\u00e8res, s\u0153urs, neveux, ni\u00e8ces) peuvent \u00eatre soumis \u00e0 l&rsquo;imp\u00f4t, souvent \u00e0 des taux plus bas que les personnes sans lien familial.<\/p><\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<div class=\"elementor-toggle-item\">\n\t\t\t\t\t<h3 id=\"elementor-tab-title-2966\" class=\"elementor-tab-title\" data-tab=\"6\" role=\"button\" aria-controls=\"elementor-tab-content-2966\" aria-expanded=\"false\">\n\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon elementor-toggle-icon-right\" aria-hidden=\"true\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon-closed\"><i class=\"icon icon-plus-circle\"><\/i><\/span>\n\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon-opened\"><i class=\"elementor-toggle-icon-opened icon icon-circle-minus\"><\/i><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-toggle-title\" tabindex=\"0\">Que se passe-t-il si le d\u00e9funt ou l'h\u00e9ritier r\u00e9side \u00e0 l'\u00e9tranger ?<\/a>\n\t\t\t\t\t<\/h3>\n\n\t\t\t\t\t<div id=\"elementor-tab-content-2966\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"6\" role=\"region\" aria-labelledby=\"elementor-tab-title-2966\"><p>Si le d\u00e9funt ou l&rsquo;h\u00e9ritier r\u00e9side \u00e0 l\u2019\u00e9tranger, les r\u00e8gles fiscales de <strong>succession internationale<\/strong> s&rsquo;appliquent. Les biens peuvent \u00eatre soumis \u00e0 la fiscalit\u00e9 des deux pays, mais la Suisse a des <strong>conventions fiscales bilat\u00e9rales<\/strong> avec certains pays pour \u00e9viter la double imposition.<\/p><\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<div class=\"elementor-toggle-item\">\n\t\t\t\t\t<h3 id=\"elementor-tab-title-2967\" class=\"elementor-tab-title\" data-tab=\"7\" role=\"button\" aria-controls=\"elementor-tab-content-2967\" aria-expanded=\"false\">\n\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon elementor-toggle-icon-right\" aria-hidden=\"true\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon-closed\"><i class=\"icon icon-plus-circle\"><\/i><\/span>\n\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon-opened\"><i class=\"elementor-toggle-icon-opened icon icon-circle-minus\"><\/i><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-toggle-title\" tabindex=\"0\">Existe-t-il des cantons sans imp\u00f4t sur les successions ?<\/a>\n\t\t\t\t\t<\/h3>\n\n\t\t\t\t\t<div id=\"elementor-tab-content-2967\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"7\" role=\"region\" aria-labelledby=\"elementor-tab-title-2967\"><p>Oui, certains cantons suisses, comme <strong>Schwyz (SZ)<\/strong> et <strong>Obwald (OW)<\/strong>, n\u2019imposent pas les successions pour les descendants directs. D&rsquo;autres cantons peuvent offrir des taux tr\u00e8s bas ou des exon\u00e9rations importantes.<\/p><\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<div class=\"elementor-toggle-item\">\n\t\t\t\t\t<h3 id=\"elementor-tab-title-2968\" class=\"elementor-tab-title\" data-tab=\"8\" role=\"button\" aria-controls=\"elementor-tab-content-2968\" aria-expanded=\"false\">\n\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon elementor-toggle-icon-right\" aria-hidden=\"true\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon-closed\"><i class=\"icon icon-plus-circle\"><\/i><\/span>\n\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon-opened\"><i class=\"elementor-toggle-icon-opened icon icon-circle-minus\"><\/i><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-toggle-title\" tabindex=\"0\">Que faire pour \u00e9viter une double imposition en cas de succession internationale ?<\/a>\n\t\t\t\t\t<\/h3>\n\n\t\t\t\t\t<div id=\"elementor-tab-content-2968\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"8\" role=\"region\" aria-labelledby=\"elementor-tab-title-2968\"><p>Il est conseill\u00e9 de v\u00e9rifier les <strong>conventions fiscales bilat\u00e9rales<\/strong> entre la Suisse et les autres pays concern\u00e9s. Ces conventions permettent souvent d&rsquo;\u00e9viter la double imposition en d\u00e9terminant quel pays est responsable de l&rsquo;imp\u00f4t et comment sont trait\u00e9es les successions transfrontali\u00e8res.<\/p><\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t\t<script type=\"application\/ld+json\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@type\":\"FAQPage\",\"mainEntity\":[{\"@type\":\"Question\",\"name\":\"Qu'est-ce que l'imp\\u00f4t sur les successions ?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"<p>L\\u2019imp\\u00f4t sur les successions est un pr\\u00e9l\\u00e8vement fiscal appliqu\\u00e9 sur la valeur des biens h\\u00e9rit\\u00e9s lors du d\\u00e9c\\u00e8s d\\u2019une personne. Chaque canton en Suisse a ses propres r\\u00e8gles et taux d\\u2019imposition.<\\\/p>\"}},{\"@type\":\"Question\",\"name\":\"Qui doit payer l\\u2019imp\\u00f4t sur les successions ?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"<p>L&rsquo;imp\\u00f4t sur les successions est pay\\u00e9 par les h\\u00e9ritiers ou les b\\u00e9n\\u00e9ficiaires des biens transmis. Les conjoints et les descendants directs (enfants, petits-enfants) sont g\\u00e9n\\u00e9ralement exon\\u00e9r\\u00e9s dans la plupart des cantons.<\\\/p>\"}},{\"@type\":\"Question\",\"name\":\"Quels sont les taux d\\u2019imposition ?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"<p>Les taux varient selon les cantons et le degr\\u00e9 de parent\\u00e9 entre l\\u2019h\\u00e9ritier et le d\\u00e9funt. Plus le lien de parent\\u00e9 est \\u00e9loign\\u00e9, plus le taux d\\u2019imposition est \\u00e9lev\\u00e9. Les taux peuvent aller jusqu\\u2019\\u00e0 plus de 50 % pour les h\\u00e9ritiers sans lien de parent\\u00e9 dans certains cantons.<\\\/p>\"}},{\"@type\":\"Question\",\"name\":\"Comment est calcul\\u00e9 l'imp\\u00f4t sur les successions ?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"<p>L&rsquo;imp\\u00f4t est calcul\\u00e9 sur la base de la <strong>valeur des biens<\\\/strong> h\\u00e9rit\\u00e9s, apr\\u00e8s application d&rsquo;\\u00e9ventuelles <strong>franchises<\\\/strong> ou exon\\u00e9rations sp\\u00e9cifiques aux cantons. Le taux d&rsquo;imposition d\\u00e9pend de la relation entre le d\\u00e9funt et l&rsquo;h\\u00e9ritier, ainsi que du montant total de l&rsquo;h\\u00e9ritage.<\\\/p>\"}},{\"@type\":\"Question\",\"name\":\"Quelles sont les exon\\u00e9rations courantes ?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"<p>Dans la majorit\\u00e9 des cantons, les conjoints et les enfants du d\\u00e9funt sont <strong>exon\\u00e9r\\u00e9s<\\\/strong> de l&rsquo;imp\\u00f4t sur les successions. D&rsquo;autres membres de la famille (fr\\u00e8res, s\\u0153urs, neveux, ni\\u00e8ces) peuvent \\u00eatre soumis \\u00e0 l&rsquo;imp\\u00f4t, souvent \\u00e0 des taux plus bas que les personnes sans lien familial.<\\\/p>\"}},{\"@type\":\"Question\",\"name\":\"Que se passe-t-il si le d\\u00e9funt ou l'h\\u00e9ritier r\\u00e9side \\u00e0 l'\\u00e9tranger ?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"<p>Si le d\\u00e9funt ou l&rsquo;h\\u00e9ritier r\\u00e9side \\u00e0 l\\u2019\\u00e9tranger, les r\\u00e8gles fiscales de <strong>succession internationale<\\\/strong> s&rsquo;appliquent. Les biens peuvent \\u00eatre soumis \\u00e0 la fiscalit\\u00e9 des deux pays, mais la Suisse a des <strong>conventions fiscales bilat\\u00e9rales<\\\/strong> avec certains pays pour \\u00e9viter la double imposition.<\\\/p>\"}},{\"@type\":\"Question\",\"name\":\"Existe-t-il des cantons sans imp\\u00f4t sur les successions ?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"<p>Oui, certains cantons suisses, comme <strong>Schwyz (SZ)<\\\/strong> et <strong>Obwald (OW)<\\\/strong>, n\\u2019imposent pas les successions pour les descendants directs. D&rsquo;autres cantons peuvent offrir des taux tr\\u00e8s bas ou des exon\\u00e9rations importantes.<\\\/p>\"}},{\"@type\":\"Question\",\"name\":\"Que faire pour \\u00e9viter une double imposition en cas de succession internationale ?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"<p>Il est conseill\\u00e9 de v\\u00e9rifier les <strong>conventions fiscales bilat\\u00e9rales<\\\/strong> entre la Suisse et les autres pays concern\\u00e9s. Ces conventions permettent souvent d&rsquo;\\u00e9viter la double imposition en d\\u00e9terminant quel pays est responsable de l&rsquo;imp\\u00f4t et comment sont trait\\u00e9es les successions transfrontali\\u00e8res.<\\\/p>\"}}]}<\/script>\n\t\t\t\t\t<\/div>\n\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>\n\t\t","protected":false},"excerpt":{"rendered":"<p>Inheritance tax in Switzerland is a levy that the state applies to assets inherited after a person's death. This tax varies from canton to canton, with different rules and tax rates.<\/p>","protected":false},"author":1,"featured_media":38065,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"content-type":"","footnotes":""},"categories":[19],"tags":[],"class_list":["post-38063","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-fiscalite"],"_links":{"self":[{"href":"https:\/\/fidulex.ch\/en\/wp-json\/wp\/v2\/posts\/38063","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/fidulex.ch\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/fidulex.ch\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/fidulex.ch\/en\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/fidulex.ch\/en\/wp-json\/wp\/v2\/comments?post=38063"}],"version-history":[{"count":11,"href":"https:\/\/fidulex.ch\/en\/wp-json\/wp\/v2\/posts\/38063\/revisions"}],"predecessor-version":[{"id":38783,"href":"https:\/\/fidulex.ch\/en\/wp-json\/wp\/v2\/posts\/38063\/revisions\/38783"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/fidulex.ch\/en\/wp-json\/wp\/v2\/media\/38065"}],"wp:attachment":[{"href":"https:\/\/fidulex.ch\/en\/wp-json\/wp\/v2\/media?parent=38063"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/fidulex.ch\/en\/wp-json\/wp\/v2\/categories?post=38063"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/fidulex.ch\/en\/wp-json\/wp\/v2\/tags?post=38063"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}