{"id":12667,"date":"2022-10-17T09:27:26","date_gmt":"2022-10-17T07:27:26","guid":{"rendered":"https:\/\/flinn.law\/?p=12667"},"modified":"2025-10-02T11:05:30","modified_gmt":"2025-10-02T09:05:30","slug":"heriter-un-bien-a-etranger-implique","status":"publish","type":"post","link":"https:\/\/flinn.law\/fr\/heriter-un-bien-a-etranger-implique\/","title":{"rendered":"H\u00e9riter d\u2019un bien \u00e0 l\u2019\u00e9tranger, qu\u2019est-ce que cela implique ?"},"content":{"rendered":"<p><strong>Quelques notions et outils pratiques <\/strong><\/p>\n<p>Il est de plus en plus fr\u00e9quent que les successions pr\u00e9sentent un aspect international. Voyages, expatriations, rencontres faites par le d\u00e9funt,\u2026 Il y a de nombreuses raisons \u00a0pour h\u00e9riter un jour d\u2019un bien mobilier ou immobilier situ\u00e9 \u00e0 l\u2019\u00e9tranger.<\/p>\n<p>Des r\u00e8gles internationales encadrent ce type de situations mais, pratiquement, qu\u2019est ce que cela signifie et surtout, que faire\u00a0dans un tel cas de figure ?<\/p>\n<ul>\n<li>D\u00e9terminer l\u2019\u00e9tat comp\u00e9tent pour traiter la succession<\/li>\n<\/ul>\n<p>Le r\u00e8glement successoral europ\u00e9en du 4 juillet 2012 pr\u00e9voit que ce sont les autorit\u00e9s (notaire, tribunaux, autorit\u00e9s administratives,\u2026) du pays o\u00f9 le d\u00e9funt avait <strong>sa derni\u00e8re r\u00e9sidence habituelle<\/strong> qui seront habilit\u00e9es \u00e0 g\u00e9rer la succession. La r\u00e9sidence habituelle est une notion de fait qui doit s\u2019interpr\u00e9ter comme le lieu o\u00f9 se trouvent les int\u00e9r\u00eats de la personne, sa vie familiale et sociale.<\/p>\n<ul>\n<li>D\u00e9terminer la loi applicable<\/li>\n<\/ul>\n<p>Depuis l\u2019entr\u00e9e en vigueur du r\u00e8glement successoral, le d\u00e9funt a la possibilit\u00e9 de choisir la loi applicable \u00e0 sa succession (\u00e0 savoir la loi de l\u2019\u00e9tat dont il poss\u00e8de la nationalit\u00e9 au moment du choix ou au moment de son d\u00e9c\u00e8s). A d\u00e9faut de choix, c\u2019est la loi du pays o\u00f9 le d\u00e9funt avait sa <strong>derni\u00e8re r\u00e9sidence habituelle <\/strong>qui s\u2019appliquera \u00e0 l\u2019ensemble de la succession sauf si le d\u00e9funt pr\u00e9sentait des liens plus \u00e9troits avec un autre pays.<\/p>\n<ul>\n<li>Remplir ses obligations fiscales<\/li>\n<\/ul>\n<p>Le r\u00e8glement successoral europ\u00e9en ne d\u00e9termine pas le r\u00e9gime fiscal applicable \u00e0 la succession. Il y a donc lieu de v\u00e9rifier le r\u00e9gime fiscal applicable dans les diff\u00e9rents \u00e9tats pr\u00e9sentant un lien avec la succession du d\u00e9funt.<\/p>\n<p>Si le d\u00e9funt r\u00e9sidait en Belgique ou s\u2019il laisse des immeubles en Belgique, il faudra penser \u00e0 d\u00e9poser une <strong>d\u00e9claration de succession<\/strong> reprenant l\u2019ensemble des biens de la succession (et donc y compris les biens situ\u00e9s \u00e0 l\u2019\u00e9tranger) et ce dans un d\u00e9lai de 4 mois suivant le d\u00e9c\u00e8s s\u2019il a eu lieu en Belgique (5 mois si le d\u00e9c\u00e8s a eu lieu dans un autre pays d\u2019Europe et 6 mois en cas de d\u00e9c\u00e8s hors d\u2019Europe). C\u2019est ce document qui permettra \u00e0 l\u2019administration fiscale de calculer les droits de succession. Ce d\u00e9p\u00f4t est en principe obligatoire sauf si la succession ne comprend aucun immeuble ou si la succession n\u2019implique le paiement d\u2019aucun droit de succession.<\/p>\n<p>Par ailleurs, quelle que soit la loi applicable \u00e0 la succession, si le d\u00e9funt r\u00e9sidait en Belgique, un <strong>imp\u00f4t<\/strong> <strong>sera d\u00fb sur l\u2019ensemble des biens composant sa succession<\/strong> et ce peu importe o\u00f9 se situent lesdits biens.<\/p>\n<p>Il est donc tout \u00e0 fait possible que les biens fassent l\u2019objet d\u2019une double taxation\u00a0\u00e0 savoir en Belgique et \u00e0 l\u2019\u00e9tranger, par exemple dans le pays o\u00f9 les biens sont situ\u00e9s ou dans le pays dont le r\u00e9sident belge avait la nationalit\u00e9.<\/p>\n<p>Cela \u00e9tant, en ce qui concerne les biens immobiliers, la loi pr\u00e9voit une diminution des droits de succession jusqu\u2019\u00e0 concurrence du montant de l\u2019imp\u00f4t pay\u00e9 dans le pays o\u00f9 les biens se situent. Il faut cependant en faire la demande expresse et soumettre une preuve du paiement par l\u2019autorit\u00e9 \u00e9trang\u00e8re comp\u00e9tente.<\/p>\n<p>Il est \u00e0 noter qu\u2019il existe \u00e9galement certaines conventions pr\u00e9ventives de double imposition qui permettent d\u2019\u00e9viter de payer deux fois. C\u2019est le cas par exemple entre la France et la Belgique.<\/p>\n<ul>\n<li>Partager la succession entre les h\u00e9ritiers<\/li>\n<\/ul>\n<p>Si la loi belge vient \u00e0 s\u2019appliquer, il conviendra enfin de d\u00e9terminer la masse successorale sur laquelle les parts revenant aux h\u00e9ritiers seront d\u00e9termin\u00e9es en comptabilisant l\u2019ensemble des biens existant au d\u00e9c\u00e8s (et donc y compris les biens \u00e0 l\u2019\u00e9tranger), les \u00e9ventuelles donations effectu\u00e9es et en soustrayant les \u00e9ventuelles dettes. Le patrimoine sera ensuite r\u00e9parti entre les h\u00e9ritiers (qu\u2019il aura \u00e9ventuellement fallu retrouver \u00e0 l\u2019\u00e9tranger) conform\u00e9ment \u00e0 un \u00e9ventuel testament ou \u00e0 la loi applicable \u00e0 la succession.<\/p>\n<p>Pour anticiper ce genre de probl\u00e9matiques et\/ou optimiser au mieux les droits de vos h\u00e9ritiers, n\u2019h\u00e9sitez pas \u00e0 prendre conseil aupr\u00e8s de FLINN.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Quelques notions et outils pratiques Il est de plus en plus fr\u00e9quent que les successions [&hellip;]<\/p>\n","protected":false},"author":33,"featured_media":12668,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"inline_featured_image":false,"footnotes":""},"expertises":[71],"co_authors":[184,84,86,154],"class_list":["post-12667","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","expertises-family-law-private-clients","co_authors-laora-lo-mauro","co_authors-laura-ferire","co_authors-laurence-hayaux","co_authors-laurence-van-blerk"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v28.5 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>H\u00e9riter d\u2019un bien \u00e0 l\u2019\u00e9tranger, qu\u2019est-ce que cela implique ? &#092;&#092; FLINN<\/title>\n<meta name=\"description\" content=\"Il est de plus en plus fr\u00e9quent que les successions pr\u00e9sentent un aspect international. 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