{"id":15828,"date":"2026-08-26T15:21:48","date_gmt":"2026-08-26T15:21:48","guid":{"rendered":"https:\/\/taxrep.us\/?page_id=15828"},"modified":"2026-08-27T14:25:47","modified_gmt":"2026-08-27T14:25:47","slug":"dons-successoraux","status":"publish","type":"page","link":"https:\/\/taxrep.us\/fr\/united-states-germany\/estate-gifts\/","title":{"rendered":"legs"},"content":{"rendered":"<div data-elementor-type=\"wp-page\" data-elementor-id=\"15828\" class=\"elementor elementor-15828\">\n\t\t\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-93c4892 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"93c4892\" 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-265a472\" data-id=\"265a472\" 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-8f2b3a6 elementor-widget elementor-widget-html\" data-id=\"8f2b3a6\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<style>\r\n.taxrep-us-de-estate-gifts,\r\n.taxrep-us-de-estate-gifts * {\r\n  box-sizing: border-box;\r\n}\r\n\r\n.taxrep-us-de-estate-gifts {\r\n  --tueg-navy: #0e2942;\r\n  --tueg-navy-light: #173c5d;\r\n  --tueg-blue: #2b6f97;\r\n  --tueg-blue-soft: #eaf3f8;\r\n  --tueg-red: #d94141;\r\n  --tueg-red-soft: #fbecec;\r\n  --tueg-text: #1c2b38;\r\n  --tueg-muted: #617181;\r\n  --tueg-line: #dbe3e8;\r\n  --tueg-soft: #f4f7f9;\r\n  --tueg-white: #ffffff;\r\n  --tueg-shadow: 0 16px 42px rgba(14, 41, 66, 0.10);\r\n  --tueg-width: 1180px;\r\n\r\n  color: var(--tueg-text);\r\n  font-family: Inter, ui-sans-serif, -apple-system, BlinkMacSystemFont,\r\n    \"Segoe UI\", Roboto, Helvetica, Arial, sans-serif;\r\n  line-height: 1.65;\r\n  -webkit-font-smoothing: antialiased;\r\n}\r\n\r\n.taxrep-us-de-estate-gifts a {\r\n  color: inherit;\r\n  text-decoration: none;\r\n}\r\n\r\n.tueg-wrap {\r\n  width: min(calc(100% - 40px), var(--tueg-width));\r\n  margin-inline: auto;\r\n}\r\n\r\n.tueg-section {\r\n  padding: 82px 0;\r\n}\r\n\r\n.tueg-section-soft {\r\n  background: var(--tueg-soft);\r\n}\r\n\r\n.tueg-eyebrow {\r\n  display: inline-flex;\r\n  align-items: center;\r\n  gap: 10px;\r\n  margin: 0 0 15px;\r\n  color: var(--tueg-blue);\r\n  font-size: 0.82rem;\r\n  font-weight: 800;\r\n  letter-spacing: 0.12em;\r\n  text-transform: uppercase;\r\n}\r\n\r\n.tueg-eyebrow::before {\r\n  content: \"\";\r\n  width: 28px;\r\n  height: 3px;\r\n  border-radius: 999px;\r\n  background: var(--tueg-red);\r\n}\r\n\r\n.taxrep-us-de-estate-gifts h1,\r\n.taxrep-us-de-estate-gifts h2,\r\n.taxrep-us-de-estate-gifts h3 {\r\n  margin-top: 0;\r\n  color: var(--tueg-navy);\r\n  line-height: 1.14;\r\n  letter-spacing: -0.025em;\r\n}\r\n\r\n.taxrep-us-de-estate-gifts h1 {\r\n  max-width: 950px;\r\n  margin-bottom: 22px;\r\n  font-size: clamp(2.7rem, 5vw, 4.8rem);\r\n}\r\n\r\n.taxrep-us-de-estate-gifts h2 {\r\n  margin-bottom: 18px;\r\n  font-size: clamp(2rem, 3.2vw, 3rem);\r\n}\r\n\r\n.taxrep-us-de-estate-gifts h3 {\r\n  margin-bottom: 11px;\r\n  font-size: 1.38rem;\r\n}\r\n\r\n.taxrep-us-de-estate-gifts p {\r\n  margin: 0 0 18px;\r\n}\r\n\r\n.tueg-lead {\r\n  max-width: 880px;\r\n  color: #42596e;\r\n  font-size: clamp(1.08rem, 1.8vw, 1.28rem);\r\n}\r\n\r\n\/* HERO *\/\r\n\r\n.tueg-hero {\r\n  position: relative;\r\n  overflow: hidden;\r\n  padding: 94px 0 78px;\r\n  background:\r\n    radial-gradient(\r\n      circle at 88% 17%,\r\n      rgba(43, 111, 151, 0.18),\r\n      transparent 24%\r\n    ),\r\n    radial-gradient(\r\n      circle at 75% 80%,\r\n      rgba(217, 65, 65, 0.08),\r\n      transparent 20%\r\n    ),\r\n    linear-gradient(135deg, #ffffff 0%, #f4f8fb 68%, #edf4f7 100%);\r\n}\r\n\r\n.tueg-hero::after {\r\n  content: \"US \u00d7 DE\";\r\n  position: absolute;\r\n  right: 2vw;\r\n  bottom: -8px;\r\n  color: rgba(14, 41, 66, 0.038);\r\n  font-size: clamp(5rem, 13vw, 10.5rem);\r\n  font-weight: 900;\r\n  line-height: 1;\r\n  pointer-events: none;\r\n}\r\n\r\n.tueg-hero-content {\r\n  position: relative;\r\n  z-index: 1;\r\n}\r\n\r\n.tueg-breadcrumb {\r\n  display: flex;\r\n  flex-wrap: wrap;\r\n  gap: 7px;\r\n  margin-bottom: 18px;\r\n  color: var(--tueg-muted);\r\n  font-size: 0.9rem;\r\n}\r\n\r\n.tueg-breadcrumb span:not(:last-child)::after {\r\n  content: \"\u203a\";\r\n  margin-left: 7px;\r\n  color: #98a5af;\r\n}\r\n\r\n.tueg-jump-nav {\r\n  display: flex;\r\n  flex-wrap: wrap;\r\n  gap: 10px;\r\n  margin-top: 31px;\r\n}\r\n\r\n.tueg-jump-link {\r\n  display: inline-flex;\r\n  align-items: center;\r\n  min-height: 42px;\r\n  padding: 9px 16px;\r\n  border: 1px solid #b8c6d0;\r\n  border-radius: 999px;\r\n  background: rgba(255, 255, 255, 0.86);\r\n  color: var(--tueg-navy);\r\n  font-size: 0.92rem;\r\n  font-weight: 730;\r\n  transition:\r\n    transform 0.18s ease,\r\n    border-color 0.18s ease,\r\n    background 0.18s ease;\r\n}\r\n\r\n.tueg-jump-link:hover {\r\n  transform: translateY(-2px);\r\n  border-color: var(--tueg-blue);\r\n  background: #fff;\r\n}\r\n\r\n\/* INTRO *\/\r\n\r\n.tueg-intro {\r\n  max-width: 900px;\r\n}\r\n\r\n.tueg-intro strong {\r\n  color: var(--tueg-navy);\r\n}\r\n\r\n\/* TOPICS *\/\r\n\r\n.tueg-topic-grid {\r\n  display: grid;\r\n  grid-template-columns: repeat(4, minmax(0, 1fr));\r\n  gap: 22px;\r\n  margin-top: 42px;\r\n}\r\n\r\n.tueg-topic-card {\r\n  position: relative;\r\n  display: flex;\r\n  min-height: 100%;\r\n  flex-direction: column;\r\n  overflow: hidden;\r\n  padding: 29px;\r\n  border: 1px solid var(--tueg-line);\r\n  border-radius: 20px;\r\n  background: var(--tueg-white);\r\n  box-shadow: 0 8px 24px rgba(14, 41, 66, 0.045);\r\n  transition:\r\n    transform 0.2s ease,\r\n    box-shadow 0.2s ease,\r\n    border-color 0.2s ease;\r\n}\r\n\r\n.tueg-topic-card::before {\r\n  content: \"\";\r\n  position: absolute;\r\n  top: 0;\r\n  left: 0;\r\n  width: 100%;\r\n  height: 5px;\r\n  background: var(--tueg-blue);\r\n}\r\n\r\n.tueg-topic-card:nth-child(2n)::before {\r\n  background: var(--tueg-red);\r\n}\r\n\r\n.tueg-topic-card:nth-child(4n)::before {\r\n  background: var(--tueg-navy);\r\n}\r\n\r\n.tueg-topic-card:hover {\r\n  transform: translateY(-5px);\r\n  border-color: rgba(43, 111, 151, 0.42);\r\n  box-shadow: var(--tueg-shadow);\r\n}\r\n\r\n.tueg-topic-number {\r\n  margin-bottom: 13px;\r\n  color: var(--tueg-blue);\r\n  font-size: 0.75rem;\r\n  font-weight: 850;\r\n  letter-spacing: 0.08em;\r\n}\r\n\r\n.tueg-topic-card p {\r\n  margin-bottom: 24px;\r\n  color: var(--tueg-muted);\r\n}\r\n\r\n.tueg-card-link {\r\n  display: inline-flex;\r\n  align-items: center;\r\n  gap: 8px;\r\n  margin-top: auto;\r\n  color: var(--tueg-navy);\r\n  font-weight: 780;\r\n}\r\n\r\n.tueg-card-link::after {\r\n  content: \"\u2192\";\r\n  transition: transform 0.18s ease;\r\n}\r\n\r\n.tueg-topic-card:hover .tueg-card-link::after,\r\n.tueg-situation-card:hover .tueg-card-link::after,\r\n.tueg-article-card:hover .tueg-card-link::after {\r\n  transform: translateX(4px);\r\n}\r\n\r\n\/* SYSTEM *\/\r\n\r\n.tueg-system-box {\r\n  display: grid;\r\n  grid-template-columns: minmax(0, 1fr) minmax(340px, 0.8fr);\r\n  gap: 46px;\r\n  align-items: center;\r\n  margin-top: 50px;\r\n  padding: 36px;\r\n  border: 1px solid var(--tueg-line);\r\n  border-radius: 20px;\r\n  background: var(--tueg-white);\r\n}\r\n\r\n.tueg-system-box p:last-child {\r\n  margin-bottom: 0;\r\n}\r\n\r\n.tueg-system-points {\r\n  display: grid;\r\n  gap: 10px;\r\n  margin: 0;\r\n  padding: 0;\r\n  list-style: none;\r\n}\r\n\r\n.tueg-system-points li {\r\n  position: relative;\r\n  padding-left: 24px;\r\n  color: var(--tueg-muted);\r\n}\r\n\r\n.tueg-system-points li::before {\r\n  content: \"\u2713\";\r\n  position: absolute;\r\n  left: 0;\r\n  color: var(--tueg-blue);\r\n  font-weight: 900;\r\n}\r\n\r\n\/* SITUATIONS *\/\r\n\r\n.tueg-situation-grid {\r\n  display: grid;\r\n  grid-template-columns: repeat(3, minmax(0, 1fr));\r\n  gap: 22px;\r\n  margin-top: 40px;\r\n}\r\n\r\n.tueg-situation-card {\r\n  display: flex;\r\n  min-height: 100%;\r\n  flex-direction: column;\r\n  padding: 28px;\r\n  border: 1px solid var(--tueg-line);\r\n  border-radius: 18px;\r\n  background: var(--tueg-white);\r\n  box-shadow: 0 8px 22px rgba(14, 41, 66, 0.045);\r\n  transition:\r\n    transform 0.2s ease,\r\n    box-shadow 0.2s ease;\r\n}\r\n\r\n.tueg-situation-card:hover {\r\n  transform: translateY(-4px);\r\n  box-shadow: var(--tueg-shadow);\r\n}\r\n\r\n.tueg-situation-card p {\r\n  color: var(--tueg-muted);\r\n}\r\n\r\n.tueg-tags {\r\n  display: flex;\r\n  flex-wrap: wrap;\r\n  gap: 7px;\r\n  margin: 2px 0 22px;\r\n}\r\n\r\n.tueg-tag {\r\n  display: inline-flex;\r\n  padding: 5px 9px;\r\n  border-radius: 999px;\r\n  background: var(--tueg-blue-soft);\r\n  color: var(--tueg-blue);\r\n  font-size: 0.73rem;\r\n  font-weight: 700;\r\n}\r\n\r\n\/* ARTICLES *\/\r\n\r\n.tueg-article-grid {\r\n  display: grid;\r\n  grid-template-columns: repeat(3, minmax(0, 1fr));\r\n  gap: 22px;\r\n  margin-top: 40px;\r\n}\r\n\r\n.tueg-article-card {\r\n  display: flex;\r\n  min-height: 100%;\r\n  flex-direction: column;\r\n  overflow: hidden;\r\n  border: 1px solid var(--tueg-line);\r\n  border-radius: 18px;\r\n  background: var(--tueg-white);\r\n  transition:\r\n    transform 0.2s ease,\r\n    box-shadow 0.2s ease;\r\n}\r\n\r\n.tueg-article-card:hover {\r\n  transform: translateY(-4px);\r\n  box-shadow: var(--tueg-shadow);\r\n}\r\n\r\n.tueg-article-accent {\r\n  height: 6px;\r\n  background: var(--tueg-blue);\r\n}\r\n\r\n.tueg-article-card:nth-child(3n + 1) .tueg-article-accent {\r\n  background: var(--tueg-red);\r\n}\r\n\r\n.tueg-article-card:nth-child(3n + 3) .tueg-article-accent {\r\n  background: var(--tueg-navy);\r\n}\r\n\r\n.tueg-article-body {\r\n  display: flex;\r\n  min-height: 100%;\r\n  flex-direction: column;\r\n  padding: 26px;\r\n}\r\n\r\n.tueg-article-meta {\r\n  margin-bottom: 11px;\r\n  color: var(--tueg-blue);\r\n  font-size: 0.75rem;\r\n  font-weight: 800;\r\n  letter-spacing: 0.07em;\r\n  text-transform: uppercase;\r\n}\r\n\r\n.tueg-article-body p {\r\n  color: var(--tueg-muted);\r\n}\r\n\r\n\/* SEARCH *\/\r\n\r\n.tueg-search-box {\r\n  display: grid;\r\n  grid-template-columns: minmax(0, 1fr) auto;\r\n  gap: 30px;\r\n  align-items: center;\r\n  margin-top: 45px;\r\n  padding: 31px 34px;\r\n  border: 1px solid var(--tueg-line);\r\n  border-radius: 18px;\r\n  background: var(--tueg-blue-soft);\r\n}\r\n\r\n.tueg-search-box p {\r\n  margin-bottom: 0;\r\n  color: #506b7e;\r\n}\r\n\r\n\/* TOOLS *\/\r\n\r\n.tueg-tool-box {\r\n  display: grid;\r\n  grid-template-columns: minmax(0, 1.1fr) minmax(280px, 0.9fr);\r\n  gap: 46px;\r\n  align-items: center;\r\n  padding: 44px;\r\n  border-radius: 24px;\r\n  background:\r\n    linear-gradient(\r\n      130deg,\r\n      rgba(255, 255, 255, 0.08),\r\n      transparent 52%\r\n    ),\r\n    var(--tueg-navy);\r\n  box-shadow: 0 22px 48px rgba(14, 41, 66, 0.22);\r\n}\r\n\r\n.tueg-tool-box h2,\r\n.tueg-tool-box p {\r\n  color: var(--tueg-white);\r\n}\r\n\r\n.tueg-tool-box p {\r\n  color: rgba(255, 255, 255, 0.76);\r\n}\r\n\r\n.tueg-tool-links {\r\n  display: grid;\r\n  gap: 10px;\r\n}\r\n\r\n.tueg-tool-link {\r\n  display: flex;\r\n  align-items: center;\r\n  justify-content: space-between;\r\n  gap: 15px;\r\n  padding: 13px 16px;\r\n  border: 1px solid rgba(255, 255, 255, 0.22);\r\n  border-radius: 12px;\r\n  color: var(--tueg-white);\r\n  font-weight: 720;\r\n}\r\n\r\n.tueg-tool-link::after {\r\n  content: \"\u2192\";\r\n}\r\n\r\n\/* BUTTONS *\/\r\n\r\n.tueg-button {\r\n  display: inline-flex;\r\n  align-items: center;\r\n  justify-content: center;\r\n  min-height: 50px;\r\n  padding: 13px 23px;\r\n  border-radius: 999px;\r\n  background: var(--tueg-navy);\r\n  color: var(--tueg-white) !important;\r\n  font-weight: 780;\r\n  white-space: nowrap;\r\n  box-shadow: 0 12px 26px rgba(14, 41, 66, 0.16);\r\n}\r\n\r\n.tueg-button-alt {\r\n  background: var(--tueg-blue);\r\n}\r\n\r\n.tueg-contact {\r\n  text-align: center;\r\n}\r\n\r\n.tueg-contact p {\r\n  max-width: 760px;\r\n  margin-inline: auto;\r\n  color: var(--tueg-muted);\r\n}\r\n\r\n\/* RESPONSIVE *\/\r\n\r\n@media (max-width: 1060px) {\r\n  .tueg-topic-grid {\r\n    grid-template-columns: repeat(2, minmax(0, 1fr));\r\n  }\r\n\r\n  .tueg-situation-grid,\r\n  .tueg-article-grid {\r\n    grid-template-columns: repeat(2, minmax(0, 1fr));\r\n  }\r\n}\r\n\r\n@media (max-width: 820px) {\r\n  .tueg-system-box,\r\n  .tueg-tool-box,\r\n  .tueg-search-box {\r\n    grid-template-columns: 1fr;\r\n  }\r\n}\r\n\r\n@media (max-width: 680px) {\r\n  .tueg-wrap {\r\n    width: min(calc(100% - 28px), var(--tueg-width));\r\n  }\r\n\r\n  .tueg-section {\r\n    padding: 62px 0;\r\n  }\r\n\r\n  .tueg-hero {\r\n    padding: 68px 0 58px;\r\n  }\r\n\r\n  .tueg-jump-link {\r\n    width: 100%;\r\n  }\r\n\r\n  .tueg-topic-grid,\r\n  .tueg-situation-grid,\r\n  .tueg-article-grid {\r\n    grid-template-columns: 1fr;\r\n  }\r\n\r\n  .tueg-system-box,\r\n  .tueg-tool-box {\r\n    padding: 29px 24px;\r\n  }\r\n\r\n  .tueg-button {\r\n    width: 100%;\r\n  }\r\n}\r\n<\/style>\r\n\r\n<style>\r\n.taxrep-us-de-estate-gifts .tueg-hero h1 {\r\n  max-width: 1020px;\r\n}\r\n\r\n.tueg-topic-kicker {\r\n  display: inline-flex;\r\n  margin-bottom: 13px;\r\n  padding: 6px 11px;\r\n  border-radius: 999px;\r\n  background: var(--tueg-blue-soft);\r\n  color: var(--tueg-blue);\r\n  font-size: 0.78rem;\r\n  font-weight: 800;\r\n}\r\n\r\n.tueg-two-col {\r\n  display: grid;\r\n  grid-template-columns: minmax(0, 1.2fr) minmax(300px, .8fr);\r\n  gap: 44px;\r\n  align-items: start;\r\n}\r\n\r\n.tueg-side-box {\r\n  padding: 28px;\r\n  border: 1px solid var(--tueg-line);\r\n  border-radius: 18px;\r\n  background: var(--tueg-white);\r\n  box-shadow: 0 8px 24px rgba(14,41,66,.045);\r\n}\r\n\r\n.tueg-side-box h3 {\r\n  font-size: 1.22rem;\r\n}\r\n\r\n.tueg-side-list {\r\n  display: grid;\r\n  gap: 10px;\r\n  margin: 0;\r\n  padding: 0;\r\n  list-style: none;\r\n}\r\n\r\n.tueg-side-list li {\r\n  position: relative;\r\n  padding-left: 23px;\r\n  color: var(--tueg-muted);\r\n}\r\n\r\n.tueg-side-list li::before {\r\n  content: \"\u2192\";\r\n  position: absolute;\r\n  left: 0;\r\n  color: var(--tueg-blue);\r\n  font-weight: 900;\r\n}\r\n\r\n.tueg-step-grid {\r\n  display: grid;\r\n  grid-template-columns: repeat(4,minmax(0,1fr));\r\n  gap: 20px;\r\n  margin-top: 38px;\r\n}\r\n\r\n.tueg-step {\r\n  padding: 25px;\r\n  border: 1px solid var(--tueg-line);\r\n  border-radius: 18px;\r\n  background: var(--tueg-white);\r\n}\r\n\r\n.tueg-step-no {\r\n  margin-bottom: 10px;\r\n  color: var(--tueg-red);\r\n  font-size: .75rem;\r\n  font-weight: 850;\r\n  letter-spacing: .08em;\r\n}\r\n\r\n.tueg-step p {\r\n  margin-bottom: 0;\r\n  color: var(--tueg-muted);\r\n}\r\n\r\n.tueg-question-grid {\r\n  display: grid;\r\n  grid-template-columns: repeat(2,minmax(0,1fr));\r\n  gap: 18px;\r\n  margin-top: 36px;\r\n}\r\n\r\n.tueg-question-card {\r\n  padding: 24px 25px;\r\n  border: 1px solid var(--tueg-line);\r\n  border-radius: 16px;\r\n  background: var(--tueg-white);\r\n}\r\n\r\n.tueg-question-card h3 {\r\n  font-size: 1.18rem;\r\n}\r\n\r\n.tueg-question-card p {\r\n  margin-bottom: 0;\r\n  color: var(--tueg-muted);\r\n}\r\n\r\n.tueg-note {\r\n  margin-top: 34px;\r\n  padding: 24px 27px;\r\n  border-left: 5px solid var(--tueg-blue);\r\n  border-radius: 0 14px 14px 0;\r\n  background: var(--tueg-blue-soft);\r\n}\r\n\r\n.tueg-note p:last-child {\r\n  margin-bottom: 0;\r\n}\r\n\r\n.tueg-sister {\r\n  display: grid;\r\n  grid-template-columns: minmax(0,1fr) auto;\r\n  gap: 28px;\r\n  align-items: center;\r\n  margin-top: 38px;\r\n  padding: 29px 32px;\r\n  border: 1px solid var(--tueg-line);\r\n  border-radius: 18px;\r\n  background: var(--tueg-white);\r\n}\r\n\r\n.tueg-sister p {\r\n  margin-bottom: 0;\r\n  color: var(--tueg-muted);\r\n}\r\n\r\n@media (max-width: 980px) {\r\n  .tueg-step-grid {\r\n    grid-template-columns: repeat(2,minmax(0,1fr));\r\n  }\r\n}\r\n\r\n@media (max-width: 820px) {\r\n  .tueg-two-col,\r\n  .tueg-sister {\r\n    grid-template-columns: 1fr;\r\n  }\r\n}\r\n\r\n@media (max-width: 680px) {\r\n  .tueg-step-grid,\r\n  .tueg-question-grid {\r\n    grid-template-columns: 1fr;\r\n  }\r\n}\r\n<\/style>\r\n\r\n\r\n\r\n\r\n\r\n\r\n\r\n\r\n\r\n\r\n<div class=\"taxrep-us-de-estate-gifts\">\r\n\r\n  <section class=\"tueg-hero\">\r\n    <div class=\"tueg-wrap tueg-hero-content\">\r\n\r\n      <div class=\"tueg-breadcrumb\" aria-label=\"Fil d&#039;Ariane\">\r\n        <span><a href=\"\/fr\/\">Accueil<\/a><\/span>\r\n        <span><a href=\"\/fr\/etats-unis-allemagne\/\">\u00c9tats-Unis-Allemagne<\/a><\/span>\r\n        <span>Successions et donations<\/span>\r\n      <\/div>\r\n\r\n      <p class=\"tueg-eyebrow\">\u00c9tats-Unis-Allemagne<\/p>\r\n      <h1>Successions et donations<\/h1>\r\n\r\n      <p class=\"tueg-lead\">\r\n        Les successions et les donations entre les \u00c9tats-Unis et l'Allemagne peuvent entra\u00eener des obligations fiscales, de d\u00e9claration et de documentation dans les deux pays. La citoyennet\u00e9, la r\u00e9sidence, le domicile, la localisation des actifs, les liens de parent\u00e9 et le type de bien transf\u00e9r\u00e9 ont tous de l'importance.\r\n      <\/p>\r\n\r\n      <nav class=\"tueg-jump-nav\" aria-label=\"Sections de page\">\r\n        <a class=\"tueg-jump-link\" href=\"#overview\">Vue d'ensemble<\/a>\r\n        <a class=\"tueg-jump-link\" href=\"#situations\">Situations courantes<\/a>\r\n        <a class=\"tueg-jump-link\" href=\"#questions\">Questions cl\u00e9s<\/a>\r\n        <a class=\"tueg-jump-link\" href=\"#articles\">Guides techniques<\/a>\r\n        <a class=\"tueg-jump-link\" href=\"#german-side\">Perspective allemande<\/a>\r\n      <\/nav>\r\n\r\n    <\/div>\r\n  <\/section>\r\n\r\n  <section id=\"overview\" class=\"tueg-section\">\r\n    <div class=\"tueg-wrap\">\r\n\r\n      <div class=\"tueg-two-col\">\r\n\r\n        <div class=\"tueg-intro\">\r\n          <p class=\"tueg-eyebrow\">Vue d'ensemble<\/p>\r\n          <h2>Un seul virement peut cr\u00e9er des obligations dans les deux pays<\/h2>\r\n\r\n          <p class=\"tueg-lead\">\r\n            Les imp\u00f4ts sur les successions et les donations am\u00e9ricains et allemands utilisent des crit\u00e8res de rattachement diff\u00e9rents. L'analyse doit donc commencer par le donateur, le d\u00e9funt et le b\u00e9n\u00e9ficiaire, et non simplement par l'emplacement du compte bancaire ou du compte-titres.\r\n          <\/p>\r\n\r\n          <p>\r\n            Les \u00c9tats-Unis et l'Allemagne disposent \u00e9galement d'une convention fiscale relative aux droits de succession et de donation. L'all\u00e8gement pr\u00e9vu par la convention peut s'av\u00e9rer important lorsque les deux r\u00e9gimes s'appliquent au m\u00eame transfert. Des obligations distinctes de d\u00e9claration d'informations peuvent n\u00e9anmoins subsister, m\u00eame lorsqu'aucun imp\u00f4t ou presque n'est finalement d\u00fb.\r\n          <\/p>\r\n        <\/div>\r\n\r\n        <aside class=\"tueg-side-box\">\r\n          <h3>Probl\u00e8mes typiques<\/h3>\r\n          <ul class=\"tueg-side-list\">\r\n            <li>imp\u00f4t sur les successions aux \u00c9tats-Unis<\/li>\r\n            <li>imp\u00f4t sur les donations des \u00c9tats-Unis<\/li>\r\n            <li>Droits de succession en Allemagne<\/li>\r\n            <li>Imp\u00f4t allemand sur les donations<\/li>\r\n            <li>Formulaire 3520<\/li>\r\n            <li>Formulaire 706 \/ 706-NA<\/li>\r\n            <li>Immobilier et parts sociales<\/li>\r\n            <li>All\u00e8gement fiscal par convention &amp; coordination du cr\u00e9dit de l'article 21<\/li>\r\n            <li>\u00c9valuation : BewG allemand vs. juste valeur de march\u00e9 (FMV) am\u00e9ricaine<\/li>\r\n            <li>Imp\u00f4ts sur les successions et les h\u00e9ritages des \u00c9tats am\u00e9ricains<\/li>\r\n            <li>Fiducies, fondations et administration des successions<\/li>\r\n          <\/ul>\r\n        <\/aside>\r\n\r\n      <\/div>\r\n\r\n      <div class=\"tueg-sister\">\r\n        <div>\r\n          <h3>Aborder ce m\u00eame sujet du point de vue allemand<\/h3>\r\n          <p>\r\n            La page allemande TaxRep se concentre sur l'imp\u00f4t allemand sur les successions et les donations, les r\u00e8gles de r\u00e9sidence allemandes, les actifs situ\u00e9s en Allemagne et les obligations d\u00e9claratives allemandes.\r\n          <\/p>\r\n        <\/div>\r\n\r\n        <a class=\"tueg-button tueg-button-alt\"\r\n           href=\"https:\/\/taxrep.de\/fachwissen\/deutschland-usa\/erbschaft-und-schenkung\/\">\r\n          Une perspective allemande ouverte\r\n        <\/a>\r\n      <\/div>\r\n\r\n    <\/div>\r\n  <\/section>\r\n\r\n  <section id=\"situations\" class=\"tueg-section tueg-section-soft\">\r\n    <div class=\"tueg-wrap\">\r\n\r\n      <p class=\"tueg-eyebrow\">Situations courantes<\/p>\r\n      <h2>Commencez par qui transf\u00e8re quoi \u00e0 qui<\/h2>\r\n\r\n      <div class=\"tueg-situation-grid\">\r\n\r\n        <article class=\"tueg-situation-card\">\r\n          <h3>Un citoyen am\u00e9ricain h\u00e9rite d'Allemagne<\/h3>\r\n          <p>\r\n            L'imp\u00f4t sur les successions allemand, la d\u00e9claration am\u00e9ricaine et la base des actifs h\u00e9rit\u00e9s doivent \u00eatre examin\u00e9s conjointement.\r\n          <\/p>\r\n          <div class=\"tueg-tags\"><span class=\"tueg-tag\">H\u00e9ritage<\/span><span class=\"tueg-tag\">Destinataire am\u00e9ricain<\/span><\/div>\r\n          <a class=\"tueg-card-link\" href=\"\/fr\/etats-unis-allemagne\/un-citoyen-americain-herite-dallemagne\/\">Voir la situation<\/a>\r\n        <\/article>\r\n\r\n        <article class=\"tueg-situation-card\">\r\n          <h3>Un r\u00e9sident allemand h\u00e9rite des \u00c9tats-Unis<\/h3>\r\n          <p>\r\n            L'exposition \u00e0 l'imp\u00f4t sur les successions am\u00e9ricain et l'imp\u00f4t sur les successions allemand peuvent se chevaucher, selon le defunt, le b\u00e9n\u00e9ficiaire et les actifs concern\u00e9s.\r\n          <\/p>\r\n          <div class=\"tueg-tags\"><span class=\"tueg-tag\">Succession am\u00e9ricaine<\/span><span class=\"tueg-tag\">R\u00e9sident allemand<\/span><\/div>\r\n          <a class=\"tueg-card-link\" href=\"\/fr\/etats-unis-allemagne\/un-resident-allemand-herite-des-etats-unis\/\">Voir la situation<\/a>\r\n        <\/article>\r\n\r\n        <article class=\"tueg-situation-card\">\r\n          <h3>Une personne am\u00e9ricaine re\u00e7oit un don important d'Allemagne<\/h3>\r\n          <p>\r\n            Le don peut cr\u00e9er une obligation de d\u00e9claration de don \u00e9tranger aux \u00c9tats-Unis, m\u00eame lorsque le destinataire ne doit pas d'imp\u00f4t sur les dons aux \u00c9tats-Unis.\r\n          <\/p>\r\n          <div class=\"tueg-tags\"><span class=\"tueg-tag\">Cadeau<\/span><span class=\"tueg-tag\">Formulaire 3520<\/span><\/div>\r\n          <a class=\"tueg-card-link\" href=\"\/fr\/etats-unis-allemagne\/une-personne-americaine-recoit-un-cadeau-dallemagne\/\">Voir la situation<\/a>\r\n        <\/article>\r\n\r\n        <article class=\"tueg-situation-card\">\r\n          <h3>Une personne am\u00e9ricaine fait un don \u00e0 un r\u00e9sident allemand<\/h3>\r\n          <p>\r\n            Les r\u00e8gles am\u00e9ricaines relatives aux droits de donation et l'exposition aux droits de donation allemands doivent \u00eatre coordonn\u00e9es avant que le transfert ne soit finalis\u00e9.\r\n          <\/p>\r\n          <div class=\"tueg-tags\"><span class=\"tueg-tag\">Imp\u00f4t sur les donations<\/span><span class=\"tueg-tag\">Allemagne<\/span><\/div>\r\n          <a class=\"tueg-card-link\" href=\"\/fr\/etats-unis-allemagne\/citoyen-americain-don-resident-allemand\/\">Voir la situation<\/a>\r\n        <\/article>\r\n\r\n        <article class=\"tueg-situation-card\">\r\n          <h3>Immobilier allemand h\u00e9rit\u00e9 par une personne am\u00e9ricaine<\/h3>\r\n          <p>\r\n            L'imp\u00f4t sur les successions en Allemagne, l'enregistrement de la propri\u00e9t\u00e9, les futurs revenus locatifs et la planification d'une vente ult\u00e9rieure peuvent tous devenir pertinents.\r\n          <\/p>\r\n          <div class=\"tueg-tags\"><span class=\"tueg-tag\">Immobilier<\/span><span class=\"tueg-tag\">Allemagne<\/span><\/div>\r\n          <a class=\"tueg-card-link\" href=\"\/fr\/etats-unis-allemagne\/bien-immobilier-allemand-herite-par-une-personne-americaine\/\">Voir la situation<\/a>\r\n        <\/article>\r\n\r\n        <article class=\"tueg-situation-card\">\r\n          <h3>Parts de GmbH allemande h\u00e9rit\u00e9es ou donn\u00e9es \u00e0 une personne am\u00e9ricaine<\/h3>\r\n          <p>\r\n            Les r\u00e8gles allemandes relatives aux droits de mutation peuvent interagir avec la base d'imposition am\u00e9ricaine, la d\u00e9claration des soci\u00e9t\u00e9s \u00e9trang\u00e8res et l'imposition ult\u00e9rieure des actionnaires.\r\n          <\/p>\r\n          <div class=\"tueg-tags\"><span class=\"tueg-tag\">GmbH<\/span><span class=\"tueg-tag\">Propri\u00e9t\u00e9<\/span><\/div>\r\n          <a class=\"tueg-card-link\" href=\"\/fr\/etats-unis-allemagne\/donation-de-parts-sociales-de-gmbh-allemande-a-une-personne-americaine\/\">Voir la situation<\/a>\r\n        <\/article>\r\n\r\n      <\/div>\r\n    <\/div>\r\n  <\/section>\r\n\r\n  <section id=\"questions\" class=\"tueg-section\">\r\n    <div class=\"tueg-wrap\">\r\n\r\n      <p class=\"tueg-eyebrow\">Questions cl\u00e9s<\/p>\r\n      <h2>Que faut-il v\u00e9rifier avant de d\u00e9clarer ou de transf\u00e9rer des actifs ?<\/h2>\r\n\r\n      <div class=\"tueg-question-grid\">\r\n\r\n        <div class=\"tueg-question-card\">\r\n          <h3>L'Allemagne peut-elle imposer un h\u00e9ritage m\u00eame si l'h\u00e9ritier vit aux \u00c9tats-Unis ?<\/h3>\r\n          <p>\r\n            Oui, potentiellement. L'assujettissement \u00e0 l'imp\u00f4t sur les successions allemand d\u00e9pend des facteurs de rattachage du de cujus, du donateur, du b\u00e9n\u00e9ficiaire et des biens concern\u00e9s.\r\n          <\/p>\r\n        <\/div>\r\n\r\n        <div class=\"tueg-question-card\">\r\n          <h3>Un cadeau \u00e9tranger peut-il \u00eatre imposable ou soumis \u00e0 d\u00e9claration aux \u00c9tats-Unis ?<\/h3>\r\n          <p>\r\n            Oui. Une personne am\u00e9ricaine recevant un don ou un legs d'une importance suffisante de la part d'une personne \u00e9trang\u00e8re peut avoir une obligation de d\u00e9claration via le formulaire 3520, m\u00eame si le transfert en soi n'est pas soumis \u00e0 l'imp\u00f4t sur les dons am\u00e9ricain pour le b\u00e9n\u00e9ficiaire.\r\n          <\/p>\r\n        <\/div>\r\n\r\n        <div class=\"tueg-question-card\">\r\n          <h3>Existe-t-il une convention fiscale entre les \u00c9tats-Unis et l'Allemagne relative aux droits de succession et de donation ?<\/h3>\r\n          <p>\r\n            Oui. Le trait\u00e9 peut avoir une incidence sur le lieu d'imposition (situs), les cr\u00e9dits d'imp\u00f4t et l'\u00e9limination de la double imposition lorsque les r\u00e9gimes de droits de mutation des deux pays s'appliquent.\r\n          <\/p>\r\n        <\/div>\r\n\r\n        <div class=\"tueg-question-card\">\r\n          <h3>L'imp\u00f4t sur les successions allemand s'applique-t-il uniquement aux biens allemands ?<\/h3>\r\n          <p>\r\n            Pas n\u00e9cessairement. L'imp\u00f4t allemand illimit\u00e8 sur les successions ou les donations peut s'\u00e9tendre \u00e0 l'ensemble du transfert lorsque les crit\u00e8res de rattachment personnels pr\u00e9vus par la loi sont remplis.\r\n          <\/p>\r\n        <\/div>\r\n\r\n        <div class=\"tueg-question-card\">\r\n          <h3>Les successions doivent-elles \u00eatre d\u00e9clar\u00e9es rapidement en Allemagne ?<\/h3>\r\n          <p>\r\n            Le droit allemand contient des r\u00e8gles de notification d'acquisition et des exceptions. Les actifs transfrontaliers, l'immobilier et les participations commerciales doivent \u00eatre v\u00e9rifi\u00e9s attentivement.\r\n          <\/p>\r\n        <\/div>\r\n\r\n        <div class=\"tueg-question-card\">\r\n          <h3>Pourquoi la documentation de base est-elle importante ?<\/h3>\r\n          <p>\r\n            La valeur fiscale utilis\u00e9e pour les droits de succession ou l'imp\u00f4t sur les successions n'est pas toujours la m\u00eame que la base d'imposition sur le revenu utilis\u00e9e pour une vente ult\u00e9rieure. Les dossiers d'\u00e9valuation et de base doivent par cons\u00e9quent \u00eatre conserv\u00e9s s\u00e9par\u00e9ment.\r\n          <\/p>\r\n        <\/div>\r\n\r\n      <\/div>\r\n    <\/div>\r\n  <\/section>\r\n\r\n  <section id=\"articles\" class=\"tueg-section tueg-section-soft\">\r\n    <div class=\"tueg-wrap\">\r\n\r\n      <p class=\"tueg-eyebrow\">Guides techniques<\/p>\r\n      <h2>Guides d\u00e9taill\u00e9s sur les imp\u00f4ts am\u00e9ricains et allemands relatifs aux successions et aux donations<\/h2>\r\n      <p class=\"tueg-lead\">\r\n        Explorer l'attribution par trait\u00e9, les d\u00e9clarations, la coordination des cr\u00e9dits d'imp\u00f4t, l'\u00e9valuation, les imp\u00f4ts des \u00c9tats, les trusts, l'administration successorale, la planification et des exemples pratiques.\r\n      <\/p>\r\n\r\n      <div class=\"tueg-article-grid\">\r\n\r\n        <article class=\"tueg-article-card\"><div class=\"tueg-article-accent\"><\/div><div class=\"tueg-article-body\">\r\n          <div class=\"tueg-article-meta\">H\u00e9ritage<\/div>\r\n          <h3>Ressortissant am\u00e9ricain h\u00e9ritant d'Allemagne<\/h3>\r\n          <p>Droits de succession allemands, d\u00e9claration am\u00e9ricaine et documentation de la base de calcul.<\/p>\r\n          <a class=\"tueg-card-link\" href=\"\/fr\/etats-unis-allemagne\/un-citoyen-americain-herite-dallemagne\/\">Lire le guide<\/a>\r\n        <\/div><\/article>\r\n\r\n        <article class=\"tueg-article-card\"><div class=\"tueg-article-accent\"><\/div><div class=\"tueg-article-body\">\r\n          <div class=\"tueg-article-meta\">Formulaire 3520<\/div>\r\n          <h3>Cadeaux et successions d'origine \u00e9trang\u00e8re re\u00e7us par des personnes am\u00e9ricaines<\/h3>\r\n          <p>Lorsque les transferts \u00e9trangers peuvent cr\u00e9er des obligations de d\u00e9claration d'informations aux \u00c9tats-Unis.<\/p>\r\n          <a class=\"tueg-card-link\" href=\"\/fr\/etats-unis-allemagne\/form-3520-gift-inheritance-germany\/\">Lire le guide<\/a>\r\n        <\/div><\/article>\r\n\r\n        <article class=\"tueg-article-card\"><div class=\"tueg-article-accent\"><\/div><div class=\"tueg-article-body\">\r\n          <div class=\"tueg-article-meta\">Droits de succession<\/div>\r\n          <h3>Imp\u00f4t sur les successions am\u00e9ricain pour les r\u00e9sidents allemands<\/h3>\r\n          <p>Biens situ\u00e9s aux \u00c9tats-Unis, protection par trait\u00e9 et d\u00e9claration de l'imp\u00f4t sur les successions.<\/p>\r\n          <a class=\"tueg-card-link\" href=\"\/fr\/etats-unis-allemagne\/us-estate-tax-german-resident\/\">Lire le guide<\/a>\r\n        <\/div><\/article>\r\n\r\n        <article class=\"tueg-article-card\"><div class=\"tueg-article-accent\"><\/div><div class=\"tueg-article-body\">\r\n          <div class=\"tueg-article-meta\">Trait\u00e9<\/div>\r\n          <h3>Convention fiscale entre les \u00c9tats-Unis et l'Allemagne relative aux imp\u00f4ts sur les successions et les donations<\/h3>\r\n          <p>Comment les r\u00e8gles des trait\u00e9s peuvent coordonner les doubles impositions sur les successions et donations.<\/p>\r\n          <a class=\"tueg-card-link\" href=\"\/fr\/etats-unis-allemagne\/estate-gift-tax-treaty\/\">Lire le guide<\/a>\r\n        <\/div><\/article>\r\n\r\n        <article class=\"tueg-article-card\"><div class=\"tueg-article-accent\"><\/div><div class=\"tueg-article-body\">\r\n          <div class=\"tueg-article-meta\">Immobilier<\/div>\r\n          <h3>Un bien immobilier allemand h\u00e9rit\u00e9 par une personne r\u00e9sidant aux \u00c9tats-Unis<\/h3>\r\n          <p>Droits de succession, propri\u00e9t\u00e9, revenus locatifs et cession ult\u00e9rieure.<\/p>\r\n          <a class=\"tueg-card-link\" href=\"\/fr\/etats-unis-allemagne\/bien-immobilier-allemand-herite-par-une-personne-americaine\/\">Lire le guide<\/a>\r\n        <\/div><\/article>\r\n\r\n        <article class=\"tueg-article-card\"><div class=\"tueg-article-accent\"><\/div><div class=\"tueg-article-body\">\r\n          <div class=\"tueg-article-meta\">Entreprises<\/div>\r\n          <h3>Parts sociales de GmbH allemandes re\u00e7ues par succession ou donation<\/h3>\r\n          <p>Imp\u00f4t sur les mutations allemand et cons\u00e9quences pour les soci\u00e9t\u00e9s \u00e9trang\u00e8res aux \u00c9tats-Unis.<\/p>\r\n          <a class=\"tueg-card-link\" href=\"\/fr\/etats-unis-allemagne\/donation-de-parts-sociales-de-gmbh-allemande-a-une-personne-americaine\/\">Lire le guide<\/a>\r\n        <\/div><\/article>\r\n\r\n        <article class=\"tueg-article-card\"><div class=\"tueg-article-accent\"><\/div><div class=\"tueg-article-body\">\r\n          <div class=\"tueg-article-meta\">Rapport<\/div>\r\n          <h3>Avis de taxation des successions et des donations en Allemagne<\/h3>\r\n          <p>Lorsqu'une acquisition transfrontali\u00e8re peut devoir \u00eatre d\u00e9clar\u00e9e en Allemagne.<\/p>\r\n          <a class=\"tueg-card-link\" href=\"\/fr\/etats-unis-allemagne\/german-inheritance-gift-tax-reporting\/\">Lire le guide<\/a>\r\n        <\/div><\/article>\r\n\r\n        <article class=\"tueg-article-card\"><div class=\"tueg-article-accent\"><\/div><div class=\"tueg-article-body\">\r\n          <div class=\"tueg-article-meta\">Planification<\/div>\r\n          <h3>Don de biens transfrontalier avant un d\u00e9m\u00e9nagement<\/h3>\r\n          <p>La r\u00e9sidence, le domicile, les exon\u00e9rations, la d\u00e9claration et le calendrier doivent \u00eatre examin\u00e9s avant le transfert.<\/p>\r\n          <a class=\"tueg-card-link\" href=\"\/fr\/etats-unis-allemagne\/gifting-before-moving-us-germany\/\">Lire le guide<\/a>\r\n        <\/div><\/article>\r\n\r\n        <article class=\"tueg-article-card\"><div class=\"tueg-article-accent\"><\/div><div class=\"tueg-article-body\">\r\n          <div class=\"tueg-article-meta\">Coordination et cr\u00e9dits<\/div>\r\n          <h3>Coordination des cr\u00e9dits d'imp\u00f4t sur les successions et \u00a7 21 ErbStG<\/h3>\r\n          <p>Coordination des imp\u00f4ts de mutation allemands et am\u00e9ricains, de la preuve de l'imp\u00f4t \u00e9tranger, du calendrier des cotisations et des all\u00e8gements de cr\u00e9dit disponibles.<\/p>\r\n          <a class=\"tueg-card-link\" href=\"\/fr\/etats-unis-allemagne\/inheritance-tax-credit-coordination\/\">Lire le guide<\/a>\r\n        <\/div><\/article>\r\n\r\n        <article class=\"tueg-article-card\"><div class=\"tueg-article-accent\"><\/div><div class=\"tueg-article-body\">\r\n          <div class=\"tueg-article-meta\">\u00c9valuation<\/div>\r\n          <h3>\u00c9valuation successorale : BewG allemand vs. juste valeur de march\u00e9 am\u00e9ricaine<\/h3>\r\n          <p>Pourquoi les valeurs des droits de mutation allemands et la juste valeur marchande am\u00e9ricaine peuvent diff\u00e9rer pour les biens immobiliers, les entreprises et d'autres actifs h\u00e9rit\u00e9s.<\/p>\r\n          <a class=\"tueg-card-link\" href=\"\/fr\/etats-unis-allemagne\/inheritance-valuation-us-germany\/\">Lire le guide<\/a>\r\n        <\/div><\/article>\r\n\r\n        <article class=\"tueg-article-card\"><div class=\"tueg-article-accent\"><\/div><div class=\"tueg-article-body\">\r\n          <div class=\"tueg-article-meta\">Imp\u00f4ts de l'\u00c9tat<\/div>\r\n          <h3>droits de succession et imp\u00f4ts sur les successions des \u00c9tats am\u00e9ricains<\/h3>\r\n          <p>Droits de succession ou d'inheritance au niveau des \u00c9tats et leur interaction avec les \u00e9valuations allemandes, les all\u00e8gements conventionnels et les demandes de cr\u00e9dit d'imp\u00f4t.<\/p>\r\n          <a class=\"tueg-card-link\" href=\"\/fr\/etats-unis-allemagne\/us-state-estate-inheritance-tax-germany\/\">Lire le guide<\/a>\r\n        <\/div><\/article>\r\n\r\n        <article class=\"tueg-article-card\"><div class=\"tueg-article-accent\"><\/div><div class=\"tueg-article-body\">\r\n          <div class=\"tueg-article-meta\">Trusts et fondations<\/div>\r\n          <h3>Fiducies et fondations am\u00e9ricaines en mati\u00e8re d'imp\u00f4t allemand sur les successions et les donations<\/h3>\r\n          <p>Classification transfrontali\u00e8re, distributions, imposition des b\u00e9n\u00e9ficiaires et obligations d\u00e9claratives en pr\u00e9sence de trusts ou de fondations.<\/p>\r\n          <a class=\"tueg-card-link\" href=\"\/fr\/etats-unis-allemagne\/trusts-foundations-estate-gift-tax\/\">Lire le guide<\/a>\r\n        <\/div><\/article>\r\n\r\n        <article class=\"tueg-article-card\"><div class=\"tueg-article-accent\"><\/div><div class=\"tueg-article-body\">\r\n          <div class=\"tueg-article-meta\">Administration<\/div>\r\n          <h3>Ex\u00e9cuteur testamentaire et administration des successions transfrontali\u00e8res<\/h3>\r\n          <p>Succession internationale, certificats allemands, transferts d'actifs, documentation bancaire et preuves n\u00e9cessaires pour des dossiers coordonn\u00e9s.<\/p>\r\n          <a class=\"tueg-card-link\" href=\"\/fr\/etats-unis-allemagne\/executor-estate-administration\/\">Lire le guide<\/a>\r\n        <\/div><\/article>\r\n\r\n        <article class=\"tueg-article-card\"><div class=\"tueg-article-accent\"><\/div><div class=\"tueg-article-body\">\r\n          <div class=\"tueg-article-meta\">Documents<\/div>\r\n          <h3>Listes de contr\u00f4le et documents relatifs aux droits de succession et de donation<\/h3>\r\n          <p>Documents pour les d\u00e9clarations \u00c9tats-Unis\u2013Allemagne, les \u00e9valuations, les avis d'imposition, les justificatifs de paiement, les preuves de propri\u00e9t\u00e9 et les justificatifs de base de co\u00fbt.<\/p>\r\n          <a class=\"tueg-card-link\" href=\"\/fr\/etats-unis-allemagne\/estate-gift-tax-checklist-documents\/\">Lire le guide<\/a>\r\n        <\/div><\/article>\r\n\r\n        <article class=\"tueg-article-card\"><div class=\"tueg-article-accent\"><\/div><div class=\"tueg-article-body\">\r\n          <div class=\"tueg-article-meta\">Exemples<\/div>\r\n          <h3>Exemples et calculs des droits de succession et de donation<\/h3>\r\n          <p>Exemples transfrontaliers trait\u00e9s couvrant l'attribution selon les conventions, les cr\u00e9dits d'imp\u00f4t, les h\u00e9ritiers multiples, les donations et les sc\u00e9narios hypoth\u00e9tiques courants.<\/p>\r\n          <a class=\"tueg-card-link\" href=\"\/fr\/etats-unis-allemagne\/estate-gift-tax-examples-calculations\/\">Lire le guide<\/a>\r\n        <\/div><\/article>\r\n\r\n        <article class=\"tueg-article-card\"><div class=\"tueg-article-accent\"><\/div><div class=\"tueg-article-body\">\r\n          <div class=\"tueg-article-meta\">Planification<\/div>\r\n          <h3>Planification successorale et fiscale internationale<\/h3>\r\n          <p>Abattements, donations de leur vivant, localisation des actifs, liquidit\u00e9, domicile et strat\u00e9gies de timing avant un transfert ou un \u00e9v\u00e9nement successoral.<\/p>\r\n          <a class=\"tueg-card-link\" href=\"\/fr\/etats-unis-allemagne\/cross-border-estate-gift-planning\/\">Lire le guide<\/a>\r\n        <\/div><\/article>\r\n\r\n        <article class=\"tueg-article-card\"><div class=\"tueg-article-accent\"><\/div><div class=\"tueg-article-body\">\r\n          <div class=\"tueg-article-meta\">FAQ<\/div>\r\n          <h3>FAQ sur les imp\u00f4ts sur les successions et les donations entre les \u00c9tats-Unis et l'Allemagne<\/h3>\r\n          <p>R\u00e9ponses rapides sur la r\u00e9sidence, le domicile, le lieu de situation (situs), l'all\u00e8gement conventionnel, les cr\u00e9dits au titre de l'article 21, les d\u00e9lais, les \u00e9valuations et la documentation.<\/p>\r\n          <a class=\"tueg-card-link\" href=\"\/fr\/etats-unis-allemagne\/estate-gift-tax-faq\/\">Lire le guide<\/a>\r\n        <\/div><\/article>\r\n\r\n      <\/div>\r\n    <\/div>\r\n  <\/section>\r\n\r\n  <section id=\"german-side\" class=\"tueg-section\">\r\n    <div class=\"tueg-wrap\">\r\n\r\n      <p class=\"tueg-eyebrow\">Accompagnement bidirectionnel<\/p>\r\n      <h2>Poursuivre avec le point de vue de TaxRep en Allemagne<\/h2>\r\n\r\n      <div class=\"tueg-topic-grid\">\r\n\r\n        <a class=\"tueg-topic-card\" href=\"https:\/\/taxrep.de\/fachwissen\/deutschland-usa\/erbschaft-und-schenkung\/\">\r\n          <div class=\"tueg-topic-number\">DE<\/div>\r\n          <h3>Succession &amp; Donation<\/h3>\r\n          <p>Perspective fiscale allemande sur les successions et donations transfrontali\u00e8res.<\/p>\r\n          <span class=\"tueg-card-link\">Acc\u00e9der \u00e0 taxrep.de<\/span>\r\n        <\/a>\r\n\r\n        <a class=\"tueg-topic-card\" href=\"\/fr\/etats-unis-allemagne\/parts-sociales-dentreprises\/\">\r\n          <div class=\"tueg-topic-number\">04<\/div>\r\n          <h3>Entreprises et participations<\/h3>\r\n          <p>Int\u00e9r\u00eats de l'entreprise et information des actionnaires apr\u00e8s un transfert.<\/p>\r\n          <span class=\"tueg-card-link\">Explorer les entreprises<\/span>\r\n        <\/a>\r\n\r\n        <a class=\"tueg-topic-card\" href=\"\/fr\/etats-unis-allemagne\/immobilier\/\">\r\n          <div class=\"tueg-topic-number\">05<\/div>\r\n          <h3>Immobilier<\/h3>\r\n          <p>Propri\u00e9t\u00e9 immobili\u00e8re, revenus locatifs et revente ult\u00e9rieure apr\u00e8s un h\u00e9ritage.<\/p>\r\n          <span class=\"tueg-card-link\">Explorer l'immobilier<\/span>\r\n        <\/a>\r\n\r\n        <a class=\"tueg-topic-card\" href=\"\/fr\/etats-unis-allemagne\/\">\r\n          <div class=\"tueg-topic-number\">\u00c9TATS-UNIS<\/div>\r\n          <h3>\u00c9tats-Unis-Allemagne<\/h3>\r\n          <p>Retour \u00e0 la page compl\u00e8te consacr\u00e9e \u00e0 la fiscalit\u00e9 transfrontali\u00e8re entre les \u00c9tats-Unis et l&#x27;Allemagne.<\/p>\r\n          <span class=\"tueg-card-link\">Retour au hub<\/span>\r\n        <\/a>\r\n\r\n      <\/div>\r\n    <\/div>\r\n  <\/section>\r\n\r\n  <section class=\"tueg-section tueg-section-soft\">\r\n    <div class=\"tueg-wrap tueg-contact\">\r\n      <p class=\"tueg-eyebrow\">Conseils en mati\u00e8re de succession et de donations entre les \u00c9tats-Unis et l'Allemagne<\/p>\r\n      <h2>Vous pr\u00e9voyez ou recevez une succession ou une donation transfrontali\u00e8re ?<\/h2>\r\n      <p>\r\n        Nous coordonnons l'imp\u00f4t am\u00e9ricain sur les successions et les donations, l'imp\u00f4t allemand sur les successions et les donations, l'all\u00e8gement fiscal pr\u00e9vu par les conventions et les obligations d\u00e9claratives qui y sont li\u00e9es.\r\n      <\/p>\r\n      <a class=\"tueg-button\" href=\"\/fr\/contact\/\">Discutez de votre situation successorale ou de donation<\/a>\r\n    <\/div>\r\n  <\/section>\r\n\r\n<\/div>\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>","protected":false},"excerpt":{"rendered":"<p>Home United States\u2013Germany Estate &amp; Gifts United States\u2013Germany Estate &amp; Gifts Inheritances and gifts between the United States and Germany can trigger tax, reporting and documentation obligations in both countries. Citizenship, residence, domicile, asset location, family relationship and the type of property transferred all matter. Overview Common Situations Key Questions Technical Guides German Perspective Overview [&hellip;]<\/p>\n","protected":false},"author":2,"featured_media":0,"parent":15689,"menu_order":5,"comment_status":"closed","ping_status":"closed","template":"","meta":{"_acf_changed":false,"om_disable_all_campaigns":false,"_monsterinsights_skip_tracking":false,"footnotes":""},"class_list":["post-15828","page","type-page","status-publish","hentry"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO Premium plugin v26.6 (Yoast SEO v28.2) - https:\/\/yoast.com\/product\/yoast-seo-premium-wordpress\/ -->\n<title>U.S.\u2013Germany Estate &amp; Gift Tax | Cross-Border Tax Guide<\/title>\n<meta name=\"description\" content=\"U.S.\u2013Germany tax guidance on estates, gifts, inheritance, lifetime transfers, reporting and cross-border tax coordination.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link 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