{"id":16000,"date":"2026-08-27T16:25:14","date_gmt":"2026-08-27T16:25:14","guid":{"rendered":"https:\/\/taxrep.us\/?page_id=16000"},"modified":"2026-08-27T16:26:53","modified_gmt":"2026-08-27T16:26:53","slug":"une-personne-americaine-recoit-un-cadeau-dallemagne","status":"publish","type":"page","link":"https:\/\/taxrep.us\/fr\/united-states-germany\/us-person-receives-gift-from-germany\/","title":{"rendered":"citoyen-americain-recoit-un-cadeau-d-allemagne"},"content":{"rendered":"<div data-elementor-type=\"wp-page\" data-elementor-id=\"16000\" class=\"elementor elementor-16000\">\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-us-person-receives-gift-from-germany,\r\n.taxrep-us-de-us-person-receives-gift-from-germany * {\r\n  box-sizing: border-box;\r\n}\r\n\r\n.taxrep-us-de-us-person-receives-gift-from-germany {\r\n  --turgf-navy: #0e2942;\r\n  --turgf-navy-light: #173c5d;\r\n  --turgf-blue: #2b6f97;\r\n  --turgf-blue-soft: #eaf3f8;\r\n  --turgf-red: #d94141;\r\n  --turgf-red-soft: #fbecec;\r\n  --turgf-text: #1c2b38;\r\n  --turgf-muted: #617181;\r\n  --turgf-line: #dbe3e8;\r\n  --turgf-soft: #f4f7f9;\r\n  --turgf-white: #ffffff;\r\n  --turgf-shadow: 0 16px 42px rgba(14, 41, 66, 0.10);\r\n  --turgf-width: 1180px;\r\n\r\n  color: var(--turgf-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-us-person-receives-gift-from-germany a {\r\n  color: inherit;\r\n  text-decoration: none;\r\n}\r\n\r\n.turgf-wrap {\r\n  width: min(calc(100% - 40px), var(--turgf-width));\r\n  margin-inline: auto;\r\n}\r\n\r\n.turgf-section {\r\n  padding: 82px 0;\r\n}\r\n\r\n.turgf-section-soft {\r\n  background: var(--turgf-soft);\r\n}\r\n\r\n.turgf-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(--turgf-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.turgf-eyebrow::before {\r\n  content: \"\";\r\n  width: 28px;\r\n  height: 3px;\r\n  border-radius: 999px;\r\n  background: var(--turgf-red);\r\n}\r\n\r\n.taxrep-us-de-us-person-receives-gift-from-germany h1,\r\n.taxrep-us-de-us-person-receives-gift-from-germany h2,\r\n.taxrep-us-de-us-person-receives-gift-from-germany h3 {\r\n  margin-top: 0;\r\n  color: var(--turgf-navy);\r\n  line-height: 1.14;\r\n  letter-spacing: -0.025em;\r\n}\r\n\r\n.taxrep-us-de-us-person-receives-gift-from-germany 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-us-person-receives-gift-from-germany h2 {\r\n  margin-bottom: 18px;\r\n  font-size: clamp(2rem, 3.2vw, 3rem);\r\n}\r\n\r\n.taxrep-us-de-us-person-receives-gift-from-germany h3 {\r\n  margin-bottom: 11px;\r\n  font-size: 1.38rem;\r\n}\r\n\r\n.taxrep-us-de-us-person-receives-gift-from-germany p {\r\n  margin: 0 0 18px;\r\n}\r\n\r\n.turgf-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.turgf-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.turgf-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.turgf-hero-content {\r\n  position: relative;\r\n  z-index: 1;\r\n}\r\n\r\n.turgf-breadcrumb {\r\n  display: flex;\r\n  flex-wrap: wrap;\r\n  gap: 7px;\r\n  margin-bottom: 18px;\r\n  color: var(--turgf-muted);\r\n  font-size: 0.9rem;\r\n}\r\n\r\n.turgf-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.turgf-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.turgf-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(--turgf-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.turgf-jump-link:hover {\r\n  transform: translateY(-2px);\r\n  border-color: var(--turgf-blue);\r\n  background: #fff;\r\n}\r\n\r\n\/* INTRO *\/\r\n\r\n.turgf-intro {\r\n  max-width: 900px;\r\n}\r\n\r\n.turgf-intro strong {\r\n  color: var(--turgf-navy);\r\n}\r\n\r\n\/* TOPICS *\/\r\n\r\n.turgf-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.turgf-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(--turgf-line);\r\n  border-radius: 20px;\r\n  background: var(--turgf-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.turgf-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(--turgf-blue);\r\n}\r\n\r\n.turgf-topic-card:nth-child(2n)::before {\r\n  background: var(--turgf-red);\r\n}\r\n\r\n.turgf-topic-card:nth-child(4n)::before {\r\n  background: var(--turgf-navy);\r\n}\r\n\r\n.turgf-topic-card:hover {\r\n  transform: translateY(-5px);\r\n  border-color: rgba(43, 111, 151, 0.42);\r\n  box-shadow: var(--turgf-shadow);\r\n}\r\n\r\n.turgf-topic-number {\r\n  margin-bottom: 13px;\r\n  color: var(--turgf-blue);\r\n  font-size: 0.75rem;\r\n  font-weight: 850;\r\n  letter-spacing: 0.08em;\r\n}\r\n\r\n.turgf-topic-card p {\r\n  margin-bottom: 24px;\r\n  color: var(--turgf-muted);\r\n}\r\n\r\n.turgf-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(--turgf-navy);\r\n  font-weight: 780;\r\n}\r\n\r\n.turgf-card-link::after {\r\n  content: \"\u2192\";\r\n  transition: transform 0.18s ease;\r\n}\r\n\r\n.turgf-topic-card:hover .turgf-card-link::after,\r\n.turgf-situation-card:hover .turgf-card-link::after,\r\n.turgf-article-card:hover .turgf-card-link::after {\r\n  transform: translateX(4px);\r\n}\r\n\r\n\/* SYSTEM *\/\r\n\r\n.turgf-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(--turgf-line);\r\n  border-radius: 20px;\r\n  background: var(--turgf-white);\r\n}\r\n\r\n.turgf-system-box p:last-child {\r\n  margin-bottom: 0;\r\n}\r\n\r\n.turgf-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.turgf-system-points li {\r\n  position: relative;\r\n  padding-left: 24px;\r\n  color: var(--turgf-muted);\r\n}\r\n\r\n.turgf-system-points li::before {\r\n  content: \"\u2713\";\r\n  position: absolute;\r\n  left: 0;\r\n  color: var(--turgf-blue);\r\n  font-weight: 900;\r\n}\r\n\r\n\/* SITUATIONS *\/\r\n\r\n.turgf-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.turgf-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(--turgf-line);\r\n  border-radius: 18px;\r\n  background: var(--turgf-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.turgf-situation-card:hover {\r\n  transform: translateY(-4px);\r\n  box-shadow: var(--turgf-shadow);\r\n}\r\n\r\n.turgf-situation-card p {\r\n  color: var(--turgf-muted);\r\n}\r\n\r\n.turgf-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.turgf-tag {\r\n  display: inline-flex;\r\n  padding: 5px 9px;\r\n  border-radius: 999px;\r\n  background: var(--turgf-blue-soft);\r\n  color: var(--turgf-blue);\r\n  font-size: 0.73rem;\r\n  font-weight: 700;\r\n}\r\n\r\n\/* ARTICLES *\/\r\n\r\n.turgf-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.turgf-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(--turgf-line);\r\n  border-radius: 18px;\r\n  background: var(--turgf-white);\r\n  transition:\r\n    transform 0.2s ease,\r\n    box-shadow 0.2s ease;\r\n}\r\n\r\n.turgf-article-card:hover {\r\n  transform: translateY(-4px);\r\n  box-shadow: var(--turgf-shadow);\r\n}\r\n\r\n.turgf-article-accent {\r\n  height: 6px;\r\n  background: var(--turgf-blue);\r\n}\r\n\r\n.turgf-article-card:nth-child(3n + 1) .turgf-article-accent {\r\n  background: var(--turgf-red);\r\n}\r\n\r\n.turgf-article-card:nth-child(3n + 3) .turgf-article-accent {\r\n  background: var(--turgf-navy);\r\n}\r\n\r\n.turgf-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.turgf-article-meta {\r\n  margin-bottom: 11px;\r\n  color: var(--turgf-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.turgf-article-body p {\r\n  color: var(--turgf-muted);\r\n}\r\n\r\n\/* SEARCH *\/\r\n\r\n.turgf-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(--turgf-line);\r\n  border-radius: 18px;\r\n  background: var(--turgf-blue-soft);\r\n}\r\n\r\n.turgf-search-box p {\r\n  margin-bottom: 0;\r\n  color: #506b7e;\r\n}\r\n\r\n\/* TOOLS *\/\r\n\r\n.turgf-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(--turgf-navy);\r\n  box-shadow: 0 22px 48px rgba(14, 41, 66, 0.22);\r\n}\r\n\r\n.turgf-tool-box h2,\r\n.turgf-tool-box p {\r\n  color: var(--turgf-white);\r\n}\r\n\r\n.turgf-tool-box p {\r\n  color: rgba(255, 255, 255, 0.76);\r\n}\r\n\r\n.turgf-tool-links {\r\n  display: grid;\r\n  gap: 10px;\r\n}\r\n\r\n.turgf-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(--turgf-white);\r\n  font-weight: 720;\r\n}\r\n\r\n.turgf-tool-link::after {\r\n  content: \"\u2192\";\r\n}\r\n\r\n\/* BUTTONS *\/\r\n\r\n.turgf-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(--turgf-navy);\r\n  color: var(--turgf-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.turgf-button-alt {\r\n  background: var(--turgf-blue);\r\n}\r\n\r\n.turgf-contact {\r\n  text-align: center;\r\n}\r\n\r\n.turgf-contact p {\r\n  max-width: 760px;\r\n  margin-inline: auto;\r\n  color: var(--turgf-muted);\r\n}\r\n\r\n\/* RESPONSIVE *\/\r\n\r\n@media (max-width: 1060px) {\r\n  .turgf-topic-grid {\r\n    grid-template-columns: repeat(2, minmax(0, 1fr));\r\n  }\r\n\r\n  .turgf-situation-grid,\r\n  .turgf-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  .turgf-system-box,\r\n  .turgf-tool-box,\r\n  .turgf-search-box {\r\n    grid-template-columns: 1fr;\r\n  }\r\n}\r\n\r\n@media (max-width: 680px) {\r\n  .turgf-wrap {\r\n    width: min(calc(100% - 28px), var(--turgf-width));\r\n  }\r\n\r\n  .turgf-section {\r\n    padding: 62px 0;\r\n  }\r\n\r\n  .turgf-hero {\r\n    padding: 68px 0 58px;\r\n  }\r\n\r\n  .turgf-jump-link {\r\n    width: 100%;\r\n  }\r\n\r\n  .turgf-topic-grid,\r\n  .turgf-situation-grid,\r\n  .turgf-article-grid {\r\n    grid-template-columns: 1fr;\r\n  }\r\n\r\n  .turgf-system-box,\r\n  .turgf-tool-box {\r\n    padding: 29px 24px;\r\n  }\r\n\r\n  .turgf-button {\r\n    width: 100%;\r\n  }\r\n}\r\n<\/style>\r\n\r\n<style>\r\n.taxrep-us-de-us-person-receives-gift-from-germany .turgf-hero h1 {\r\n  max-width: 1020px;\r\n}\r\n\r\n.turgf-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(--turgf-blue-soft);\r\n  color: var(--turgf-blue);\r\n  font-size: 0.78rem;\r\n  font-weight: 800;\r\n}\r\n\r\n.turgf-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.turgf-side-box {\r\n  padding: 28px;\r\n  border: 1px solid var(--turgf-line);\r\n  border-radius: 18px;\r\n  background: var(--turgf-white);\r\n  box-shadow: 0 8px 24px rgba(14,41,66,.045);\r\n}\r\n\r\n.turgf-side-box h3 {\r\n  font-size: 1.22rem;\r\n}\r\n\r\n.turgf-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.turgf-side-list li {\r\n  position: relative;\r\n  padding-left: 23px;\r\n  color: var(--turgf-muted);\r\n}\r\n\r\n.turgf-side-list li::before {\r\n  content: \"\u2192\";\r\n  position: absolute;\r\n  left: 0;\r\n  color: var(--turgf-blue);\r\n  font-weight: 900;\r\n}\r\n\r\n.turgf-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.turgf-step {\r\n  padding: 25px;\r\n  border: 1px solid var(--turgf-line);\r\n  border-radius: 18px;\r\n  background: var(--turgf-white);\r\n}\r\n\r\n.turgf-step-no {\r\n  margin-bottom: 10px;\r\n  color: var(--turgf-red);\r\n  font-size: .75rem;\r\n  font-weight: 850;\r\n  letter-spacing: .08em;\r\n}\r\n\r\n.turgf-step p {\r\n  margin-bottom: 0;\r\n  color: var(--turgf-muted);\r\n}\r\n\r\n.turgf-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.turgf-question-card {\r\n  padding: 24px 25px;\r\n  border: 1px solid var(--turgf-line);\r\n  border-radius: 16px;\r\n  background: var(--turgf-white);\r\n}\r\n\r\n.turgf-question-card h3 {\r\n  font-size: 1.18rem;\r\n}\r\n\r\n.turgf-question-card p {\r\n  margin-bottom: 0;\r\n  color: var(--turgf-muted);\r\n}\r\n\r\n.turgf-note {\r\n  margin-top: 34px;\r\n  padding: 24px 27px;\r\n  border-left: 5px solid var(--turgf-blue);\r\n  border-radius: 0 14px 14px 0;\r\n  background: var(--turgf-blue-soft);\r\n}\r\n\r\n.turgf-note p:last-child {\r\n  margin-bottom: 0;\r\n}\r\n\r\n.turgf-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(--turgf-line);\r\n  border-radius: 18px;\r\n  background: var(--turgf-white);\r\n}\r\n\r\n.turgf-sister p {\r\n  margin-bottom: 0;\r\n  color: var(--turgf-muted);\r\n}\r\n\r\n@media (max-width: 980px) {\r\n  .turgf-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  .turgf-two-col,\r\n  .turgf-sister {\r\n    grid-template-columns: 1fr;\r\n  }\r\n}\r\n\r\n@media (max-width: 680px) {\r\n  .turgf-step-grid,\r\n  .turgf-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\r\n\r\n\r\n\r\n<div class=\"taxrep-us-de-us-person-receives-gift-from-germany\">\r\n\r\n  <section class=\"turgf-hero\">\r\n    <div class=\"turgf-wrap turgf-hero-content\">\r\n      <div class=\"turgf-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><a href=\"\/fr\/etats-unis-allemagne\/dons-successoraux\/\">Successions et donations<\/a><\/span>\r\n        <span>Une personne am\u00e9ricaine re\u00e7oit un cadeau d'Allemagne<\/span>\r\n      <\/div>\r\n\r\n      <p class=\"turgf-eyebrow\">Sc\u00e9nario de cadeau entre les \u00c9tats-Unis et l'Allemagne<\/p>\r\n      <h1>Une personne am\u00e9ricaine re\u00e7oit un cadeau d'Allemagne<\/h1>\r\n\r\n      <p class=\"turgf-lead\">\r\n        Un cadeau en provenance d'Allemagne peut d\u00e9clencher une obligation de d\u00e9claration d'informations aux \u00c9tats-Unis, m\u00eame si le b\u00e9n\u00e9ficiaire am\u00e9ricain ne doit pas d'imp\u00f4t sur les donations. L'exposition \u00e0 l'imp\u00f4t sur les donations allemand, le formulaire 3520, l'\u00e9valuation, la documentation et la taxation future des actifs transf\u00e9r\u00e9s doivent \u00eatre examin\u00e9s conjointement.\r\n      <\/p>\r\n\r\n      <nav class=\"turgf-jump-nav\" aria-label=\"Sections de page\">\r\n        <a class=\"turgf-jump-link\" href=\"#overview\">Vue d'ensemble<\/a>\r\n        <a class=\"turgf-jump-link\" href=\"#us\">Rapports des \u00c9tats-Unis<\/a>\r\n        <a class=\"turgf-jump-link\" href=\"#germany\">Imp\u00f4t sur les donations en Allemagne<\/a>\r\n        <a class=\"turgf-jump-link\" href=\"#assets\">Types d'actifs<\/a>\r\n        <a class=\"turgf-jump-link\" href=\"#planning\">Planification<\/a>\r\n      <\/nav>\r\n    <\/div>\r\n  <\/section>\r\n\r\n  <section id=\"overview\" class=\"turgf-section\">\r\n    <div class=\"turgf-wrap\">\r\n      <div class=\"turgf-two-col\">\r\n        <div class=\"turgf-intro\">\r\n          <p class=\"turgf-eyebrow\">Vue d'ensemble<\/p>\r\n          <h2>Le destinataire am\u00e9ricain et le donateur allemand peuvent \u00eatre confront\u00e9s \u00e0 des r\u00e8gles tr\u00e8s diff\u00e9rentes<\/h2>\r\n\r\n          <p class=\"turgf-lead\">\r\n            L'imp\u00f4t sur les donations aux \u00c9tats-Unis se concentre g\u00e9n\u00e9ralement sur le donateur, mais une personne am\u00e9ricaine recevant une donation suffisamment importante d'une personne \u00e9trang\u00e8re peut avoir des obligations distinctes de d\u00e9claration d'informations. L'Allemagne peut imposer un droit de donation en fonction du donateur, du b\u00e9n\u00e9ficiaire et des biens concern\u00e9s.\r\n          <\/p>\r\n\r\n          <p>\r\n            Le transfert doit donc \u00eatre document\u00e9 comme un v\u00e9ritable don, \u00e9valu\u00e9 de mani\u00e8re appropri\u00e9e et coordonn\u00e9 avec toute d\u00e9claration ou \u00e9valuation de l'imp\u00f4t sur les donations en Allemagne.\r\n          <\/p>\r\n        <\/div>\r\n\r\n        <aside class=\"turgf-side-box\">\r\n          <h3>Questions \u00e0 r\u00e9soudre<\/h3>\r\n          <ul class=\"turgf-side-list\">\r\n            <li>Qui fait le cadeau ?<\/li>\r\n            <li>Le donateur est-il un individu \u00e9tranger ou une entit\u00e9 \u00e9trang\u00e8re ?<\/li>\r\n            <li>L'obligation de d\u00e9claration du formulaire 3520 s'applique-t-elle ?<\/li>\r\n            <li>L'imp\u00f4t sur les donations allemand est-il d\u00fb ?<\/li>\r\n            <li>Quelle valeur faut-il documenter ?<\/li>\r\n            <li>Que devient l'actif apr\u00e8s le transfert ?<\/li>\r\n          <\/ul>\r\n        <\/aside>\r\n      <\/div>\r\n\r\n      <div class=\"turgf-sister\">\r\n        <div>\r\n          <h3>Perspective fiscale allemande<\/h3>\r\n          <p>\r\n            L'homologue allemand de TaxRep se concentre sur l'assujettissement \u00e0 l'imp\u00f4t sur les donations en Allemagne, les abattements, l'\u00e9valuation, ainsi que les obligations de d\u00e9claration et de d\u00e9p\u00f4t.\r\n          <\/p>\r\n        <\/div>\r\n        <a class=\"turgf-button turgf-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    <\/div>\r\n  <\/section>\r\n\r\n  <section id=\"us\" class=\"turgf-section turgf-section-soft\">\r\n    <div class=\"turgf-wrap\">\r\n      <p class=\"turgf-eyebrow\">Rapports des \u00c9tats-Unis<\/p>\r\n      <h2>Un cadeau \u00e9tranger peut devoir \u00eatre d\u00e9clar\u00e9 m\u00eame lorsqu'il ne s'agit pas d'un revenu imposable<\/h2>\r\n\r\n      <div class=\"turgf-situation-grid\">\r\n\r\n        <article class=\"turgf-situation-card\">\r\n          <h3>Formulaire 3520<\/h3>\r\n          <p>\r\n            Une personne am\u00e9ricaine recevant un don suffisamment important d'une personne \u00e9trang\u00e8re peut devoir d\u00e9poser le formulaire 3520 pour l'ann\u00e9e de r\u00e9ception.\r\n          <\/p>\r\n          <div class=\"turgf-tags\"><span class=\"turgf-tag\">Formulaire 3520<\/span><span class=\"turgf-tag\">Cadeau de l'\u00e9tranger<\/span><\/div>\r\n        <\/article>\r\n\r\n        <article class=\"turgf-situation-card\">\r\n          <h3>Don vs. revenu<\/h3>\r\n          <p>\r\n            Les faits doivent prouver que le transfert est un don v\u00e9ritable plut\u00f4t qu'une r\u00e9mun\u00e9ration, une distribution ou un autre paiement imposable.\r\n          <\/p>\r\n          <div class=\"turgf-tags\"><span class=\"turgf-tag\">Classification<\/span><span class=\"turgf-tag\">Documentation<\/span><\/div>\r\n        <\/article>\r\n\r\n        <article class=\"turgf-situation-card\">\r\n          <h3>Entit\u00e9s \u00e9trang\u00e8res<\/h3>\r\n          <p>\r\n            Les dons ou transferts impliquant des soci\u00e9t\u00e9s \u00e9trang\u00e8res, des soci\u00e9t\u00e9s de personnes, des trusts ou d'autres entit\u00e9s peuvent n\u00e9cessiter une analyse diff\u00e9rente de celle d'un don direct effectu\u00e9 par un particulier.\r\n          <\/p>\r\n          <div class=\"turgf-tags\"><span class=\"turgf-tag\">Entit\u00e9<\/span><span class=\"turgf-tag\">Rapport<\/span><\/div>\r\n        <\/article>\r\n\r\n      <\/div>\r\n    <\/div>\r\n  <\/section>\r\n\r\n  <section id=\"germany\" class=\"turgf-section\">\r\n    <div class=\"turgf-wrap\">\r\n      <p class=\"turgf-eyebrow\">Imp\u00f4t sur les donations en Allemagne<\/p>\r\n      <h2>L'Allemagne peut taxer le transfert m\u00eame si le b\u00e9n\u00e9ficiaire vit aux \u00c9tats-Unis.<\/h2>\r\n\r\n      <div class=\"turgf-question-grid\">\r\n\r\n        <div class=\"turgf-question-card\">\r\n          <h3>donateur allemand<\/h3>\r\n          <p>\r\n            Un donateur ayant un lien pertinent avec l'Allemagne peut introduire un don dans le syst\u00e8me fiscal allemand des donations, m\u00eame si le b\u00e9n\u00e9ficiaire r\u00e9side aux \u00c9tats-Unis.\r\n          <\/p>\r\n        <\/div>\r\n\r\n        <div class=\"turgf-question-card\">\r\n          <h3>Actifs allemands<\/h3>\r\n          <p>\r\n            L'immobilier allemand et certains int\u00e9r\u00eats commerciaux peuvent rester pertinents lorsque les parties elles-m\u00eames r\u00e9sident en dehors de l'Allemagne.\r\n          <\/p>\r\n        <\/div>\r\n\r\n        <div class=\"turgf-question-card\">\r\n          <h3>Allocations et relation<\/h3>\r\n          <p>\r\n            Les abattements et les taux des droits de mutation \u00e0 titre gratuit en Allemagne d\u00e9pendent en partie de la relation entre le donateur et le b\u00e9n\u00e9ficiaire ainsi que des transferts ant\u00e9rieurs.\r\n          <\/p>\r\n        <\/div>\r\n\r\n        <div class=\"turgf-question-card\">\r\n          <h3>Notification et d\u00e9p\u00f4t<\/h3>\r\n          <p>\r\n            Les exigences en mati\u00e8re de notification et de d\u00e9claration des donations en Allemagne doivent \u00eatre examin\u00e9es s\u00e9par\u00e9ment de l'obligation li\u00e9e au formulaire 3520 des \u00c9tats-Unis.\r\n          <\/p>\r\n        <\/div>\r\n\r\n      <\/div>\r\n    <\/div>\r\n  <\/section>\r\n\r\n  <section id=\"assets\" class=\"turgf-section turgf-section-soft\">\r\n    <div class=\"turgf-wrap\">\r\n      <p class=\"turgf-eyebrow\">Types d'actifs<\/p>\r\n      <h2>C&#x27;est le bien c\u00e9d\u00e9 qui d\u00e9termine les questions fiscales am\u00e9ricaines qui se posent ensuite<\/h2>\r\n\r\n      <div class=\"turgf-article-grid\">\r\n\r\n        <article class=\"turgf-article-card\"><div class=\"turgf-article-accent\"><\/div><div class=\"turgf-article-body\">\r\n          <div class=\"turgf-article-meta\">Rapport<\/div>\r\n          <h3>Formulaire 3520 pour les dons en provenance d'Allemagne<\/h3>\r\n          <p>Quand les dons et successions de l'\u00e9tranger peuvent cr\u00e9er des obligations de d\u00e9claration d'informations aux \u00c9tats-Unis.<\/p>\r\n          <a class=\"turgf-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=\"turgf-article-card\"><div class=\"turgf-article-accent\"><\/div><div class=\"turgf-article-body\">\r\n          <div class=\"turgf-article-meta\">Immobilier<\/div>\r\n          <h3>Bien immobilier allemand transf\u00e9r\u00e9 \u00e0 une personne am\u00e9ricaine<\/h3>\r\n          <p>La taxe de mutation allemande, les revenus locatifs futurs, l'amortissement et la cession ult\u00e9rieure peuvent tous devenir pertinents.<\/p>\r\n          <a class=\"turgf-card-link\" href=\"\/fr\/etats-unis-allemagne\/bien-immobilier-allemand-herite-par-une-personne-americaine\/\">Lire le guide immobilier associ\u00e9<\/a>\r\n        <\/div><\/article>\r\n\r\n        <article class=\"turgf-article-card\"><div class=\"turgf-article-accent\"><\/div><div class=\"turgf-article-body\">\r\n          <div class=\"turgf-article-meta\">Entreprises<\/div>\r\n          <h3>Parts sociales de GmbH allemande re\u00e7ues par donation<\/h3>\r\n          <p>L'imp\u00f4t allemand sur les donations, l'\u00e9valuation et la d\u00e9claration ult\u00e9rieure des soci\u00e9t\u00e9s \u00e9trang\u00e8res aux \u00c9tats-Unis doivent \u00eatre coordonn\u00e9s.<\/p>\r\n          <a class=\"turgf-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=\"turgf-article-card\"><div class=\"turgf-article-accent\"><\/div><div class=\"turgf-article-body\">\r\n          <div class=\"turgf-article-meta\">Investissements<\/div>\r\n          <h3>Comptes de titres et d'investissement allemands<\/h3>\r\n          <p>Apr\u00e8s r\u00e9ception, les actifs de courtage allemands peuvent cr\u00e9er des probl\u00e8mes li\u00e9s au FBAR, au formulaire 8938, aux PFIC et \u00e0 l'imp\u00f4t sur le revenu en cours.<\/p>\r\n          <a class=\"turgf-card-link\" href=\"\/fr\/etats-unis-allemagne\/comptes-dinvestissement-allemands-citoyen-americain\/\">Lire le guide<\/a>\r\n        <\/div><\/article>\r\n\r\n        <article class=\"turgf-article-card\"><div class=\"turgf-article-accent\"><\/div><div class=\"turgf-article-body\">\r\n          <div class=\"turgf-article-meta\">\u00c9valuation<\/div>\r\n          <h3>Documentation de l'\u00e9valuation et de la base<\/h3>\r\n          <p>La valeur retenue pour l'imp\u00f4t sur les donations allemand et la base de calcul am\u00e9ricaine pertinente pour une revente ult\u00e9rieure doivent \u00eatre document\u00e9es s\u00e9par\u00e9ment.<\/p>\r\n          <a class=\"turgf-card-link\" href=\"\/fr\/etats-unis-allemagne\/inheritance-valuation-us-germany\/\">Consultez le guide d&#x27;\u00e9valuation<\/a>\r\n        <\/div><\/article>\r\n\r\n        <article class=\"turgf-article-card\"><div class=\"turgf-article-accent\"><\/div><div class=\"turgf-article-body\">\r\n          <div class=\"turgf-article-meta\">Planification<\/div>\r\n          <h3>Offrir des cadeaux avant un d\u00e9m\u00e9nagement<\/h3>\r\n          <p>La r\u00e9sidence, le domicile, le calendrier, les allocations et les d\u00e9clarations doivent \u00eatre examin\u00e9s avant un don transfrontalier important.<\/p>\r\n          <a class=\"turgf-card-link\" href=\"\/fr\/etats-unis-allemagne\/gifting-before-moving-us-germany\/\">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=\"planning\" class=\"turgf-section\">\r\n    <div class=\"turgf-wrap\">\r\n      <p class=\"turgf-eyebrow\">Documents et planification<\/p>\r\n      <h2>Documenter le don au moment du transfert<\/h2>\r\n\r\n      <div class=\"turgf-question-grid\">\r\n        <div class=\"turgf-question-card\"><h3>Documentation sur les dons<\/h3><p>Conservez un registre \u00e9crit identifiant le donateur, le b\u00e9n\u00e9ficiaire, la date, l'actif et la nature gratuite pr\u00e9vue du transfert.<\/p><\/div>\r\n        <div class=\"turgf-question-card\"><h3>Relev\u00e9s bancaires<\/h3><p>Conserver les instructions de virement et les relev\u00e9s de compte indiquant les mouvements de liquidit\u00e9s ou de titres.<\/p><\/div>\r\n        <div class=\"turgf-question-card\"><h3>Registres d'\u00e9valuation<\/h3><p>Conservez les expertises, les valeurs de courtage ou les valorisations d'entreprise lorsque des actifs non mon\u00e9taires sont transf\u00e9r\u00e9s.<\/p><\/div>\r\n        <div class=\"turgf-question-card\"><h3>documents fiscaux allemands<\/h3><p>Conservez les notifications allemandes, les d\u00e9clarations, les \u00e9valuations et les preuves de tout imp\u00f4t sur les donations pay\u00e9.<\/p><\/div>\r\n        <div class=\"turgf-question-card\"><h3>Base am\u00e9ricaine<\/h3><p>\u00c9tablissez les informations relatives \u00e0 la base de calcul et \u00e0 la p\u00e9riode de d\u00e9tention n\u00e9cessaires pour une future vente aux \u00c9tats-Unis plut\u00f4t que de les reconstituer des ann\u00e9es plus tard.<\/p><\/div>\r\n        <div class=\"turgf-question-card\"><h3>Rapports futurs<\/h3><p>Examinez si les actifs re\u00e7us cr\u00e9ent des obligations de d\u00e9claration pour le FBAR, le formulaire 8938, les PFIC ou les soci\u00e9t\u00e9s \u00e9trang\u00e8res au cours des ann\u00e9es suivantes.<\/p><\/div>\r\n      <\/div>\r\n    <\/div>\r\n  <\/section>\r\n\r\n  <section class=\"turgf-section turgf-section-soft\">\r\n    <div class=\"turgf-wrap\">\r\n      <p class=\"turgf-eyebrow\">Guides connexes \u00c9tats-Unis-Allemagne<\/p>\r\n      <h2>Continuez avec les questions pertinentes relatives aux droits de mutation \u00e0 titre gratuit<\/h2>\r\n\r\n      <div class=\"turgf-topic-grid\">\r\n        <a class=\"turgf-topic-card\" href=\"\/fr\/etats-unis-allemagne\/dons-successoraux\/\">\r\n          <div class=\"turgf-topic-number\">07<\/div>\r\n          <h3>Successions et donations<\/h3>\r\n          <p>Retour au portail complet des imp\u00f4ts sur les successions et les donations entre les \u00c9tats-Unis et l'Allemagne.<\/p>\r\n          <span class=\"turgf-card-link\">Explorer les successions et donations<\/span>\r\n        <\/a>\r\n\r\n        <a class=\"turgf-topic-card\" href=\"\/fr\/etats-unis-allemagne\/form-3520-gift-inheritance-germany\/\">\r\n          <div class=\"turgf-topic-number\">3520<\/div>\r\n          <h3>Formulaire 3520<\/h3>\r\n          <p>D\u00e9claration des dons et h\u00e9ritages \u00e9trangers pour les personnes am\u00e9ricaines.<\/p>\r\n          <span class=\"turgf-card-link\">Explorer le formulaire 3520<\/span>\r\n        <\/a>\r\n\r\n        <a class=\"turgf-topic-card\" href=\"\/fr\/etats-unis-allemagne\/gifting-before-moving-us-germany\/\">\r\n          <div class=\"turgf-topic-number\">Plan<\/div>\r\n          <h3>Cadeaux de d\u00e9part<\/h3>\r\n          <p>Cadeaux transfrontaliers avant un d\u00e9m\u00e9nagement entre les \u00c9tats-Unis et l'Allemagne.<\/p>\r\n          <span class=\"turgf-card-link\">Explorer la planification<\/span>\r\n        <\/a>\r\n\r\n        <a class=\"turgf-topic-card\" href=\"\/fr\/etats-unis-allemagne\/citoyen-americain-don-resident-allemand\/\">\r\n          <div class=\"turgf-topic-number\">REV<\/div>\r\n          <h3>Cadeaux d'une personne am\u00e9ricaine \u00e0 un r\u00e9sident allemand<\/h3>\r\n          <p>Le sc\u00e9nario inverse d'\u00e9change de cadeaux entre les \u00c9tats-Unis et l'Allemagne.<\/p>\r\n          <span class=\"turgf-card-link\">Voir le sc\u00e9nario inverse<\/span>\r\n        <\/a>\r\n      <\/div>\r\n    <\/div>\r\n  <\/section>\r\n\r\n  <section class=\"turgf-section\">\r\n    <div class=\"turgf-wrap turgf-contact\">\r\n      <p class=\"turgf-eyebrow\">Imp\u00f4t sur les donations entre les \u00c9tats-Unis et l'Allemagne<\/p>\r\n      <h2>Vous recevez un cadeau important d'Allemagne ?<\/h2>\r\n      <p>\r\n        Nous pouvons coordonner la d\u00e9claration du formulaire 3520 des \u00c9tats-Unis, l'imp\u00f4t sur les donations allemand, l'\u00e9valuation, la documentation de la base de co\u00fbt et le traitement fiscal am\u00e9ricain continu des actifs transf\u00e9r\u00e9s.\r\n      <\/p>\r\n      <a class=\"turgf-button\" href=\"\/fr\/contact\/\">Discutez de votre cadeau<\/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 U.S. Person Receives a Gift from Germany U.S.\u2013Germany Gift Scenario U.S. Person Receives a Gift from Germany A gift from Germany can trigger U.S. information reporting even where the U.S. recipient does not owe gift tax. German gift-tax exposure, Form 3520, valuation, documentation and the future taxation of the [&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-16000","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. Person Receives Gift from Germany | Tax Guide<\/title>\n<meta name=\"description\" content=\"Tax guidance for U.S. persons receiving gifts from Germany, including Form 3520, German gift tax, valuation and basis documentation.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link 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