{"id":1150091,"date":"2026-08-26T13:54:00","date_gmt":"2026-08-26T13:54:00","guid":{"rendered":"https:\/\/www.europesays.com\/fr\/1150091\/"},"modified":"2026-08-26T13:54:00","modified_gmt":"2026-08-26T13:54:00","slug":"successions-les-derogations-accordees-en-allemagne-pour-les-transmissions-dentreprises-sur-la-sellette","status":"publish","type":"post","link":"https:\/\/www.europesays.com\/fr\/1150091\/","title":{"rendered":"Successions : les d\u00e9rogations accord\u00e9es en Allemagne pour les transmissions d&rsquo;entreprises sur la sellette"},"content":{"rendered":"<p>L\u2019an pass\u00e9 en Allemagne, 32 h\u00e9ritiers de grandes fortunes ont re\u00e7u, au total, pr\u00e8s de 12 milliards d\u2019euros. Ils ont r\u00e9gl\u00e9 250 millions d\u2019euros au titre des <a class=\"Link \" href=\"https:\/\/www.lopinion.fr\/international\/en-allemagne-souvre-un-debat-sous-contrainte-budgetaire-sur-une-baisse-de-limpot-sur-le-revenu\" target=\"_blank\" data-cms-ai=\"0\" rel=\"nofollow noopener\">droits de succession<\/a>, soit un taux d\u2019imposition effectif de 2%. Au-del\u00e0 d\u2019une transmission de 26 millions d\u2019euros, le tableau de l\u2019administration fiscale pr\u00e9voit pourtant des taux allant de 30% \u00e0 50% selon le degr\u00e9 de proximit\u00e9 avec la personne d\u00e9c\u00e9d\u00e9e. Mais il existe des d\u00e9rogations pour les transmissions de patrimoine professionnel, dont ont b\u00e9n\u00e9fici\u00e9 les 32 h\u00e9ritiers. <\/p>\n<p>En \u00e9change de garanties sur le maintien de l\u2019emploi sur cinq ans, les successeurs peuvent b\u00e9n\u00e9ficier d\u2019un abattement forfaitaire de 85%. Il peut atteindre 100% si l\u2019engagement social s&rsquo;\u00e9tend \u00e0 7 ans. L\u2019abattement est toutefois d\u00e9gressif au-del\u00e0 du transfert d\u2019un patrimoine professionnel de 26 millions d\u2019euros. Pass\u00e9 ce seuil, les h\u00e9ritiers peuvent aussi faire valoir qu\u2019ils ne sont pas en mesure de payer les sommes r\u00e9clam\u00e9es, une disposition propice aux montages d\u2019optimisation fiscale.<\/p>\n","protected":false},"excerpt":{"rendered":"L\u2019an pass\u00e9 en Allemagne, 32 h\u00e9ritiers de grandes fortunes ont re\u00e7u, au total, pr\u00e8s de 12 milliards d\u2019euros.&hellip;\n","protected":false},"author":2,"featured_media":1150092,"comment_status":"","ping_status":"","sticky":false,"template":"","format":"standard","meta":{"footnotes":"","_share_on_mastodon":"0"},"categories":[1587],"tags":[11,672,1804,1805,1803,356,1777,674,526,1801,12,1802],"class_list":["post-1150091","post","type-post","status-publish","format-standard","has-post-thumbnail","category-allemagne","tag-actualites","tag-allemagne","tag-bundesrepublik-deutschland","tag-de","tag-deutschland","tag-droits-de-succession","tag-eu","tag-europe","tag-fiscalite","tag-germany","tag-news","tag-republique-federale-dallemagne"],"share_on_mastodon":{"url":"https:\/\/pubeurope.com\/@fr\/117162152066049691","error":""},"_links":{"self":[{"href":"https:\/\/www.europesays.com\/fr\/wp-json\/wp\/v2\/posts\/1150091","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.europesays.com\/fr\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.europesays.com\/fr\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.europesays.com\/fr\/wp-json\/wp\/v2\/users\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/www.europesays.com\/fr\/wp-json\/wp\/v2\/comments?post=1150091"}],"version-history":[{"count":0,"href":"https:\/\/www.europesays.com\/fr\/wp-json\/wp\/v2\/posts\/1150091\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.europesays.com\/fr\/wp-json\/wp\/v2\/media\/1150092"}],"wp:attachment":[{"href":"https:\/\/www.europesays.com\/fr\/wp-json\/wp\/v2\/media?parent=1150091"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.europesays.com\/fr\/wp-json\/wp\/v2\/categories?post=1150091"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.europesays.com\/fr\/wp-json\/wp\/v2\/tags?post=1150091"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}