{"id":16001,"date":"2026-08-27T16:27:55","date_gmt":"2026-08-27T16:27:55","guid":{"rendered":"https:\/\/taxrep.us\/?page_id=16001"},"modified":"2026-08-27T16:29:25","modified_gmt":"2026-08-27T16:29:25","slug":"citoyen-americain-don-resident-allemand","status":"publish","type":"page","link":"https:\/\/taxrep.us\/fr\/united-states-germany\/us-person-gift-german-resident\/","title":{"rendered":"cadeau d'un citoyen am\u00e9ricain \u00e0 un r\u00e9sident allemand"},"content":{"rendered":"<div data-elementor-type=\"wp-page\" data-elementor-id=\"16001\" class=\"elementor elementor-16001\">\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-gift-german-resident,\r\n.taxrep-us-de-us-person-gift-german-resident * {\r\n  box-sizing: border-box;\r\n}\r\n\r\n.taxrep-us-de-us-person-gift-german-resident {\r\n  --tugr-navy: #0e2942;\r\n  --tugr-navy-light: #173c5d;\r\n  --tugr-blue: #2b6f97;\r\n  --tugr-blue-soft: #eaf3f8;\r\n  --tugr-red: #d94141;\r\n  --tugr-red-soft: #fbecec;\r\n  --tugr-text: #1c2b38;\r\n  --tugr-muted: #617181;\r\n  --tugr-line: #dbe3e8;\r\n  --tugr-soft: #f4f7f9;\r\n  --tugr-white: #ffffff;\r\n  --tugr-shadow: 0 16px 42px rgba(14, 41, 66, 0.10);\r\n  --tugr-width: 1180px;\r\n\r\n  color: var(--tugr-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-gift-german-resident a {\r\n  color: inherit;\r\n  text-decoration: none;\r\n}\r\n\r\n.tugr-wrap {\r\n  width: min(calc(100% - 40px), var(--tugr-width));\r\n  margin-inline: auto;\r\n}\r\n\r\n.tugr-section {\r\n  padding: 82px 0;\r\n}\r\n\r\n.tugr-section-soft {\r\n  background: var(--tugr-soft);\r\n}\r\n\r\n.tugr-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(--tugr-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.tugr-eyebrow::before {\r\n  content: \"\";\r\n  width: 28px;\r\n  height: 3px;\r\n  border-radius: 999px;\r\n  background: var(--tugr-red);\r\n}\r\n\r\n.taxrep-us-de-us-person-gift-german-resident h1,\r\n.taxrep-us-de-us-person-gift-german-resident h2,\r\n.taxrep-us-de-us-person-gift-german-resident h3 {\r\n  margin-top: 0;\r\n  color: var(--tugr-navy);\r\n  line-height: 1.14;\r\n  letter-spacing: -0.025em;\r\n}\r\n\r\n.taxrep-us-de-us-person-gift-german-resident 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-gift-german-resident 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-gift-german-resident h3 {\r\n  margin-bottom: 11px;\r\n  font-size: 1.38rem;\r\n}\r\n\r\n.taxrep-us-de-us-person-gift-german-resident p {\r\n  margin: 0 0 18px;\r\n}\r\n\r\n.tugr-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.tugr-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.tugr-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.tugr-hero-content {\r\n  position: relative;\r\n  z-index: 1;\r\n}\r\n\r\n.tugr-breadcrumb {\r\n  display: flex;\r\n  flex-wrap: wrap;\r\n  gap: 7px;\r\n  margin-bottom: 18px;\r\n  color: var(--tugr-muted);\r\n  font-size: 0.9rem;\r\n}\r\n\r\n.tugr-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.tugr-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.tugr-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(--tugr-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.tugr-jump-link:hover {\r\n  transform: translateY(-2px);\r\n  border-color: var(--tugr-blue);\r\n  background: #fff;\r\n}\r\n\r\n\/* INTRO *\/\r\n\r\n.tugr-intro {\r\n  max-width: 900px;\r\n}\r\n\r\n.tugr-intro strong {\r\n  color: var(--tugr-navy);\r\n}\r\n\r\n\/* TOPICS *\/\r\n\r\n.tugr-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.tugr-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(--tugr-line);\r\n  border-radius: 20px;\r\n  background: var(--tugr-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.tugr-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(--tugr-blue);\r\n}\r\n\r\n.tugr-topic-card:nth-child(2n)::before {\r\n  background: var(--tugr-red);\r\n}\r\n\r\n.tugr-topic-card:nth-child(4n)::before {\r\n  background: var(--tugr-navy);\r\n}\r\n\r\n.tugr-topic-card:hover {\r\n  transform: translateY(-5px);\r\n  border-color: rgba(43, 111, 151, 0.42);\r\n  box-shadow: var(--tugr-shadow);\r\n}\r\n\r\n.tugr-topic-number {\r\n  margin-bottom: 13px;\r\n  color: var(--tugr-blue);\r\n  font-size: 0.75rem;\r\n  font-weight: 850;\r\n  letter-spacing: 0.08em;\r\n}\r\n\r\n.tugr-topic-card p {\r\n  margin-bottom: 24px;\r\n  color: var(--tugr-muted);\r\n}\r\n\r\n.tugr-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(--tugr-navy);\r\n  font-weight: 780;\r\n}\r\n\r\n.tugr-card-link::after {\r\n  content: \"\u2192\";\r\n  transition: transform 0.18s ease;\r\n}\r\n\r\n.tugr-topic-card:hover .tugr-card-link::after,\r\n.tugr-situation-card:hover .tugr-card-link::after,\r\n.tugr-article-card:hover .tugr-card-link::after {\r\n  transform: translateX(4px);\r\n}\r\n\r\n\/* SYSTEM *\/\r\n\r\n.tugr-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(--tugr-line);\r\n  border-radius: 20px;\r\n  background: var(--tugr-white);\r\n}\r\n\r\n.tugr-system-box p:last-child {\r\n  margin-bottom: 0;\r\n}\r\n\r\n.tugr-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.tugr-system-points li {\r\n  position: relative;\r\n  padding-left: 24px;\r\n  color: var(--tugr-muted);\r\n}\r\n\r\n.tugr-system-points li::before {\r\n  content: \"\u2713\";\r\n  position: absolute;\r\n  left: 0;\r\n  color: var(--tugr-blue);\r\n  font-weight: 900;\r\n}\r\n\r\n\/* SITUATIONS *\/\r\n\r\n.tugr-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.tugr-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(--tugr-line);\r\n  border-radius: 18px;\r\n  background: var(--tugr-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.tugr-situation-card:hover {\r\n  transform: translateY(-4px);\r\n  box-shadow: var(--tugr-shadow);\r\n}\r\n\r\n.tugr-situation-card p {\r\n  color: var(--tugr-muted);\r\n}\r\n\r\n.tugr-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.tugr-tag {\r\n  display: inline-flex;\r\n  padding: 5px 9px;\r\n  border-radius: 999px;\r\n  background: var(--tugr-blue-soft);\r\n  color: var(--tugr-blue);\r\n  font-size: 0.73rem;\r\n  font-weight: 700;\r\n}\r\n\r\n\/* ARTICLES *\/\r\n\r\n.tugr-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.tugr-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(--tugr-line);\r\n  border-radius: 18px;\r\n  background: var(--tugr-white);\r\n  transition:\r\n    transform 0.2s ease,\r\n    box-shadow 0.2s ease;\r\n}\r\n\r\n.tugr-article-card:hover {\r\n  transform: translateY(-4px);\r\n  box-shadow: var(--tugr-shadow);\r\n}\r\n\r\n.tugr-article-accent {\r\n  height: 6px;\r\n  background: var(--tugr-blue);\r\n}\r\n\r\n.tugr-article-card:nth-child(3n + 1) .tugr-article-accent {\r\n  background: var(--tugr-red);\r\n}\r\n\r\n.tugr-article-card:nth-child(3n + 3) .tugr-article-accent {\r\n  background: var(--tugr-navy);\r\n}\r\n\r\n.tugr-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.tugr-article-meta {\r\n  margin-bottom: 11px;\r\n  color: var(--tugr-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.tugr-article-body p {\r\n  color: var(--tugr-muted);\r\n}\r\n\r\n\/* SEARCH *\/\r\n\r\n.tugr-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(--tugr-line);\r\n  border-radius: 18px;\r\n  background: var(--tugr-blue-soft);\r\n}\r\n\r\n.tugr-search-box p {\r\n  margin-bottom: 0;\r\n  color: #506b7e;\r\n}\r\n\r\n\/* TOOLS *\/\r\n\r\n.tugr-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(--tugr-navy);\r\n  box-shadow: 0 22px 48px rgba(14, 41, 66, 0.22);\r\n}\r\n\r\n.tugr-tool-box h2,\r\n.tugr-tool-box p {\r\n  color: var(--tugr-white);\r\n}\r\n\r\n.tugr-tool-box p {\r\n  color: rgba(255, 255, 255, 0.76);\r\n}\r\n\r\n.tugr-tool-links {\r\n  display: grid;\r\n  gap: 10px;\r\n}\r\n\r\n.tugr-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(--tugr-white);\r\n  font-weight: 720;\r\n}\r\n\r\n.tugr-tool-link::after {\r\n  content: \"\u2192\";\r\n}\r\n\r\n\/* BUTTONS *\/\r\n\r\n.tugr-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(--tugr-navy);\r\n  color: var(--tugr-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.tugr-button-alt {\r\n  background: var(--tugr-blue);\r\n}\r\n\r\n.tugr-contact {\r\n  text-align: center;\r\n}\r\n\r\n.tugr-contact p {\r\n  max-width: 760px;\r\n  margin-inline: auto;\r\n  color: var(--tugr-muted);\r\n}\r\n\r\n\/* RESPONSIVE *\/\r\n\r\n@media (max-width: 1060px) {\r\n  .tugr-topic-grid {\r\n    grid-template-columns: repeat(2, minmax(0, 1fr));\r\n  }\r\n\r\n  .tugr-situation-grid,\r\n  .tugr-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  .tugr-system-box,\r\n  .tugr-tool-box,\r\n  .tugr-search-box {\r\n    grid-template-columns: 1fr;\r\n  }\r\n}\r\n\r\n@media (max-width: 680px) {\r\n  .tugr-wrap {\r\n    width: min(calc(100% - 28px), var(--tugr-width));\r\n  }\r\n\r\n  .tugr-section {\r\n    padding: 62px 0;\r\n  }\r\n\r\n  .tugr-hero {\r\n    padding: 68px 0 58px;\r\n  }\r\n\r\n  .tugr-jump-link {\r\n    width: 100%;\r\n  }\r\n\r\n  .tugr-topic-grid,\r\n  .tugr-situation-grid,\r\n  .tugr-article-grid {\r\n    grid-template-columns: 1fr;\r\n  }\r\n\r\n  .tugr-system-box,\r\n  .tugr-tool-box {\r\n    padding: 29px 24px;\r\n  }\r\n\r\n  .tugr-button {\r\n    width: 100%;\r\n  }\r\n}\r\n<\/style>\r\n\r\n<style>\r\n.taxrep-us-de-us-person-gift-german-resident .tugr-hero h1 {\r\n  max-width: 1020px;\r\n}\r\n\r\n.tugr-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(--tugr-blue-soft);\r\n  color: var(--tugr-blue);\r\n  font-size: 0.78rem;\r\n  font-weight: 800;\r\n}\r\n\r\n.tugr-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.tugr-side-box {\r\n  padding: 28px;\r\n  border: 1px solid var(--tugr-line);\r\n  border-radius: 18px;\r\n  background: var(--tugr-white);\r\n  box-shadow: 0 8px 24px rgba(14,41,66,.045);\r\n}\r\n\r\n.tugr-side-box h3 {\r\n  font-size: 1.22rem;\r\n}\r\n\r\n.tugr-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.tugr-side-list li {\r\n  position: relative;\r\n  padding-left: 23px;\r\n  color: var(--tugr-muted);\r\n}\r\n\r\n.tugr-side-list li::before {\r\n  content: \"\u2192\";\r\n  position: absolute;\r\n  left: 0;\r\n  color: var(--tugr-blue);\r\n  font-weight: 900;\r\n}\r\n\r\n.tugr-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.tugr-step {\r\n  padding: 25px;\r\n  border: 1px solid var(--tugr-line);\r\n  border-radius: 18px;\r\n  background: var(--tugr-white);\r\n}\r\n\r\n.tugr-step-no {\r\n  margin-bottom: 10px;\r\n  color: var(--tugr-red);\r\n  font-size: .75rem;\r\n  font-weight: 850;\r\n  letter-spacing: .08em;\r\n}\r\n\r\n.tugr-step p {\r\n  margin-bottom: 0;\r\n  color: var(--tugr-muted);\r\n}\r\n\r\n.tugr-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.tugr-question-card {\r\n  padding: 24px 25px;\r\n  border: 1px solid var(--tugr-line);\r\n  border-radius: 16px;\r\n  background: var(--tugr-white);\r\n}\r\n\r\n.tugr-question-card h3 {\r\n  font-size: 1.18rem;\r\n}\r\n\r\n.tugr-question-card p {\r\n  margin-bottom: 0;\r\n  color: var(--tugr-muted);\r\n}\r\n\r\n.tugr-note {\r\n  margin-top: 34px;\r\n  padding: 24px 27px;\r\n  border-left: 5px solid var(--tugr-blue);\r\n  border-radius: 0 14px 14px 0;\r\n  background: var(--tugr-blue-soft);\r\n}\r\n\r\n.tugr-note p:last-child {\r\n  margin-bottom: 0;\r\n}\r\n\r\n.tugr-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(--tugr-line);\r\n  border-radius: 18px;\r\n  background: var(--tugr-white);\r\n}\r\n\r\n.tugr-sister p {\r\n  margin-bottom: 0;\r\n  color: var(--tugr-muted);\r\n}\r\n\r\n@media (max-width: 980px) {\r\n  .tugr-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  .tugr-two-col,\r\n  .tugr-sister {\r\n    grid-template-columns: 1fr;\r\n  }\r\n}\r\n\r\n@media (max-width: 680px) {\r\n  .tugr-step-grid,\r\n  .tugr-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\r\n\r\n<div class=\"taxrep-us-de-us-person-gift-german-resident\">\r\n\r\n  <section class=\"tugr-hero\">\r\n    <div class=\"tugr-wrap tugr-hero-content\">\r\n      <div class=\"tugr-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>Un citoyen am\u00e9ricain fait un don \u00e0 un r\u00e9sident allemand<\/span>\r\n      <\/div>\r\n\r\n      <p class=\"tugr-eyebrow\">Sc\u00e9nario de cadeau entre les \u00c9tats-Unis et l'Allemagne<\/p>\r\n      <h1>Un citoyen am\u00e9ricain fait un don \u00e0 un r\u00e9sident allemand<\/h1>\r\n\r\n      <p class=\"tugr-lead\">\r\n        Un don effectu\u00e9 par une personne r\u00e9sidant aux \u00c9tats-Unis \u00e0 destination d'une personne vivant en Allemagne peut engendrer une obligation de d\u00e9claration de taxe sur les donations aux \u00c9tats-Unis pour le donateur et une exposition \u00e0 l'imp\u00f4t sur les donations en Allemagne pour le b\u00e9n\u00e9ficiaire. Le transfert doit \u00eatre coordonn\u00e9 avant sa finalisation, en particulier lorsqu'il s'agit de biens immobiliers, de parts sociales ou d'actifs d'investissement importants.\r\n      <\/p>\r\n\r\n      <nav class=\"tugr-jump-nav\" aria-label=\"Sections de page\">\r\n        <a class=\"tugr-jump-link\" href=\"#overview\">Vue d'ensemble<\/a>\r\n        <a class=\"tugr-jump-link\" href=\"#us\">Imp\u00f4t sur les donations des \u00c9tats-Unis<\/a>\r\n        <a class=\"tugr-jump-link\" href=\"#germany\">Imp\u00f4t sur les donations en Allemagne<\/a>\r\n        <a class=\"tugr-jump-link\" href=\"#assets\">Types d'actifs<\/a>\r\n        <a class=\"tugr-jump-link\" href=\"#planning\">Planification<\/a>\r\n      <\/nav>\r\n    <\/div>\r\n  <\/section>\r\n\r\n  <section id=\"overview\" class=\"tugr-section\">\r\n    <div class=\"tugr-wrap\">\r\n      <div class=\"tugr-two-col\">\r\n        <div class=\"tugr-intro\">\r\n          <p class=\"tugr-eyebrow\">Vue d'ensemble<\/p>\r\n          <h2>Le donateur et le b\u00e9n\u00e9ficiaire peuvent avoir des obligations de d\u00e9claration dans diff\u00e9rents pays<\/h2>\r\n\r\n          <p class=\"tugr-lead\">\r\n            L'imp\u00f4t am\u00e9ricain sur les donations se concentre g\u00e9n\u00e9ralement sur le donateur, tandis que l'imp\u00f4t allemand sur les donations peut s'appliquer en fonction du b\u00e9n\u00e9ficiaire, du donateur et des actifs transf\u00e9r\u00e9s. Un transfert unique peut donc d\u00e9clencher une d\u00e9claration sur le formulaire 709 des \u00c9tats-Unis et une d\u00e9claration ou une notification distincte de l'imp\u00f4t sur les donations en Allemagne.\r\n          <\/p>\r\n\r\n          <p>\r\n            Le r\u00e9sultat d\u00e9pend du statut du donateur aux \u00c9tats-Unis, de la r\u00e9sidence du b\u00e9n\u00e9ficiaire en Allemagne, de la relation entre les parties, de l'actif transf\u00e9r\u00e9 et de toute disposition pertinente d'un trait\u00e9.\r\n          <\/p>\r\n        <\/div>\r\n\r\n        <aside class=\"tugr-side-box\">\r\n          <h3>Questions \u00e0 r\u00e9soudre<\/h3>\r\n          <ul class=\"tugr-side-list\">\r\n            <li>Le donateur est-il un citoyen ou un domicili\u00e9 am\u00e9ricain ?<\/li>\r\n            <li>La d\u00e9claration au moyen du formulaire 709 s&#x27;applique-t-elle ?<\/li>\r\n            <li>L'imp\u00f4t sur les donations allemand est-il d\u00fb ?<\/li>\r\n            <li>Quelles sont les allocations disponibles en Allemagne ?<\/li>\r\n            <li>Quelle valeur faut-il utiliser ?<\/li>\r\n            <li>Des int\u00e9r\u00eats immobiliers ou commerciaux sont-ils impliqu\u00e9s ?<\/li>\r\n          <\/ul>\r\n        <\/aside>\r\n      <\/div>\r\n\r\n      <div class=\"tugr-sister\">\r\n        <div>\r\n          <h3>Perspective fiscale allemande<\/h3>\r\n          <p>\r\n            Le correspondant TaxRep allemand se concentre sur l'obligation fiscale allemande en mati\u00e8re de droits de mutation \u00e0 titre gratuit, les exon\u00e9rations, l'\u00e9valuation, ainsi que les obligations de notification et de d\u00e9claration pour les dons re\u00e7us des \u00c9tats-Unis.\r\n          <\/p>\r\n        <\/div>\r\n        <a class=\"tugr-button tugr-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=\"tugr-section tugr-section-soft\">\r\n    <div class=\"tugr-wrap\">\r\n      <p class=\"tugr-eyebrow\">Imp\u00f4t sur les donations des \u00c9tats-Unis<\/p>\r\n      <h2>L'analyse am\u00e9ricaine commence g\u00e9n\u00e9ralement par le donateur<\/h2>\r\n\r\n      <div class=\"tugr-situation-grid\">\r\n        <article class=\"tugr-situation-card\">\r\n          <h3>Formulaire 709<\/h3>\r\n          <p>\r\n            Un donateur am\u00e9ricain peut \u00eatre tenu de remplir le formulaire 709 en fonction du\r\n            montant, du b\u00e9n\u00e9ficiaire et du type de transfert.\r\n          <\/p>\r\n          <div class=\"tugr-tags\"><span class=\"tugr-tag\">Formulaire 709<\/span><span class=\"tugr-tag\">Imp\u00f4t sur les donations<\/span><\/div>\r\n        <\/article>\r\n\r\n        <article class=\"tugr-situation-card\">\r\n          <h3>Transfers de leur vivant<\/h3>\r\n          <p>\r\n            Les dons importants peuvent permettre de mobiliser une partie de l&#x27;exon\u00e9ration fiscale am\u00e9ricaine applicable aux droits de donation dont dispose le donateur;\n            ils doivent donc \u00eatre coordonn\u00e9s avec le plan successoral global de ce dernier.\r\n          <\/p>\r\n          <div class=\"tugr-tags\"><span class=\"tugr-tag\">Dons \u00e0 vie<\/span><span class=\"tugr-tag\">Planification successorale<\/span><\/div>\r\n        <\/article>\r\n\r\n        <article class=\"tugr-situation-card\">\r\n          <h3>R\u00e8gles sp\u00e9cifiques aux actifs<\/h3>\r\n          <p>\r\n            Les liquidit\u00e9s, les titres, l'immobilier et les participations dans des soci\u00e9t\u00e9s peuvent poser diff\u00e9rents probl\u00e8mes d'\u00e9valuation, de reporting et de suivi.\r\n          <\/p>\r\n          <div class=\"tugr-tags\"><span class=\"tugr-tag\">\u00c9valuation<\/span><span class=\"tugr-tag\">Actifs<\/span><\/div>\r\n        <\/article>\r\n      <\/div>\r\n    <\/div>\r\n  <\/section>\r\n\r\n  <section id=\"germany\" class=\"tugr-section\">\r\n    <div class=\"tugr-wrap\">\r\n      <p class=\"tugr-eyebrow\">Imp\u00f4t sur les donations en Allemagne<\/p>\r\n      <h2>Un b\u00e9n\u00e9ficiaire r\u00e9sident allemand peut int\u00e9grer le transfert dans le syst\u00e8me allemand des droits de mutation \u00e0 titre gratuit<\/h2>\r\n\r\n      <div class=\"tugr-question-grid\">\r\n        <div class=\"tugr-question-card\">\r\n          <h3>R\u00e9sident allemand b\u00e9n\u00e9ficiaire<\/h3>\r\n          <p>\r\n            Un b\u00e9n\u00e9ficiaire r\u00e9sidant en Allemagne peut cr\u00e9er une exposition fiscale aux donations en Allemagne, m\u00eame lorsque le donateur et les actifs transf\u00e9r\u00e9s se trouvent aux \u00c9tats-Unis.\r\n          <\/p>\r\n        <\/div>\r\n\r\n        <div class=\"tugr-question-card\">\r\n          <h3>Allocations et relation familiale<\/h3>\r\n          <p>\r\n            Les abattements et taux allemands d\u00e9pendent en partie de la relation entre le donateur et le b\u00e9n\u00e9ficiaire et des donations ant\u00e9rieures au cours de la p\u00e9riode pertinente.\r\n          <\/p>\r\n        <\/div>\r\n\r\n        <div class=\"tugr-question-card\">\r\n          <h3>Notification et d\u00e9p\u00f4t<\/h3>\r\n          <p>\r\n            Les obligations allemandes en mati\u00e8re de d\u00e9claration et de d\u00e9p\u00f4t doivent \u00eatre v\u00e9rifi\u00e9es s\u00e9par\u00e9ment\r\n            de tout d\u00e9p\u00f4t du formulaire am\u00e9ricain 709.\r\n          <\/p>\r\n        <\/div>\r\n\r\n        <div class=\"tugr-question-card\">\r\n          <h3>Coordination de la double imposition<\/h3>\r\n          <p>\r\n            Lorsque les deux syst\u00e8mes de droits de mutation s'appliquent, les dispositions des conventions et les m\u00e9canismes de cr\u00e9dit disponibles doivent \u00eatre examin\u00e9s attentivement.\r\n          <\/p>\r\n        <\/div>\r\n      <\/div>\r\n    <\/div>\r\n  <\/section>\r\n\r\n  <section id=\"assets\" class=\"tugr-section tugr-section-soft\">\r\n    <div class=\"tugr-wrap\">\r\n      <p class=\"tugr-eyebrow\">Types d'actifs<\/p>\r\n      <h2>L'actif transf\u00e9r\u00e9 peut modifier le r\u00e9sultat transfrontalier<\/h2>\r\n\r\n      <div class=\"tugr-article-grid\">\r\n\r\n        <article class=\"tugr-article-card\"><div class=\"tugr-article-accent\"><\/div><div class=\"tugr-article-body\">\r\n          <div class=\"tugr-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>Les r\u00e8gles des conventions fiscales peuvent coordonner les cr\u00e9ances fiscales d'imp\u00f4t sur les mutations qui se chevauchent entre les \u00c9tats-Unis et l'Allemagne.<\/p>\r\n          <a class=\"tugr-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=\"tugr-article-card\"><div class=\"tugr-article-accent\"><\/div><div class=\"tugr-article-body\">\r\n          <div class=\"tugr-article-meta\">\u00c9valuation<\/div>\r\n          <h3>\u00c9valuation des cadeaux aux \u00c9tats-Unis et en Allemagne<\/h3>\r\n          <p>Diff\u00e9rents syst\u00e8mes d'\u00e9valuation peuvent produire des valeurs imposables diff\u00e9rentes pour le m\u00eame actif transf\u00e9r\u00e9.<\/p>\r\n          <a class=\"tugr-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=\"tugr-article-card\"><div class=\"tugr-article-accent\"><\/div><div class=\"tugr-article-body\">\r\n          <div class=\"tugr-article-meta\">Immobilier<\/div>\r\n          <h3>Immobilier am\u00e9ricain ou allemand<\/h3>\r\n          <p>Les transferts de biens peuvent engendrer des probl\u00e8mes distincts li\u00e9s aux imp\u00f4ts sur les donations, \u00e0 la base d'imposition, \u00e0 la propri\u00e9t\u00e9 et \u00e0 une revente ult\u00e9rieure.<\/p>\r\n          <a class=\"tugr-card-link\" href=\"\/fr\/etats-unis-allemagne\/immobilier\/\">Explorer l'immobilier<\/a>\r\n        <\/div><\/article>\r\n\r\n        <article class=\"tugr-article-card\"><div class=\"tugr-article-accent\"><\/div><div class=\"tugr-article-body\">\r\n          <div class=\"tugr-article-meta\">Int\u00e9r\u00eats professionnels<\/div>\r\n          <h3>Actions et participations dans des soci\u00e9t\u00e9s<\/h3>\r\n          <p>Les cadeaux d'int\u00e9r\u00eat professionnel peuvent poser des probl\u00e8mes d'\u00e9valuation, de classification des entit\u00e9s et de d\u00e9claration future dans les deux pays.<\/p>\r\n          <a class=\"tugr-card-link\" href=\"\/fr\/etats-unis-allemagne\/parts-sociales-dentreprises\/\">Explorer les entreprises<\/a>\r\n        <\/div><\/article>\r\n\r\n        <article class=\"tugr-article-card\"><div class=\"tugr-article-accent\"><\/div><div class=\"tugr-article-body\">\r\n          <div class=\"tugr-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 et les indemnit\u00e9s peuvent changer consid\u00e9rablement avant et apr\u00e8s la r\u00e9installation.<\/p>\r\n          <a class=\"tugr-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=\"tugr-article-card\"><div class=\"tugr-article-accent\"><\/div><div class=\"tugr-article-body\">\r\n          <div class=\"tugr-article-meta\">Cr\u00e9dits<\/div>\r\n          <h3>Coordination des cr\u00e9dits d'imp\u00f4t de mutation<\/h3>\r\n          <p>Les avis d&#x27;imposition, les justificatifs de paiement et les d\u00e9lais peuvent avoir leur importance lorsqu&#x27;on demande \u00e0 b\u00e9n\u00e9ficier d&#x27;un all\u00e8gement de la double imposition.<\/p>\r\n          <a class=\"tugr-card-link\" href=\"\/fr\/etats-unis-allemagne\/inheritance-tax-credit-coordination\/\">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=\"tugr-section\">\r\n    <div class=\"tugr-wrap\">\r\n      <p class=\"tugr-eyebrow\">Documents et planification<\/p>\r\n      <h2>Coordonnez le cadeau avant d'effectuer le virement<\/h2>\r\n\r\n      <div class=\"tugr-question-grid\">\r\n        <div class=\"tugr-question-card\"><h3>Documentation sur les dons<\/h3><p>Documenter le donateur, le b\u00e9n\u00e9ficiaire, la date, l'actif et le caract\u00e8re gratuit du transfert.<\/p><\/div>\r\n        <div class=\"tugr-question-card\"><h3>Registres d'\u00e9valuation<\/h3><p>Conserver les expertises, les valeurs de courtage et les \u00e9valuations d'entreprise pour les dons non mon\u00e9taires.<\/p><\/div>\r\n        <div class=\"tugr-question-card\"><h3>registres de l'imp\u00f4t sur les donations des \u00c9tats-Unis<\/h3><p>Conservez les d\u00e9clarations du formulaire 709 et les annexes justificatives le cas \u00e9ch\u00e9ant.<\/p><\/div>\r\n        <div class=\"tugr-question-card\"><h3>Dossiers fiscaux allemands<\/h3><p>Conservez les d\u00e9clarations, les retours, les \u00e9valuations et les justificatifs de paiement allemands.<\/p><\/div>\r\n        <div class=\"tugr-question-card\"><h3>Base future<\/h3><p>Enregistrer la base de co\u00fbt et les donn\u00e9es d'acquisition n\u00e9cessaires lorsque le b\u00e9n\u00e9ficiaire allemand revend l'actif.<\/p><\/div>\r\n        <div class=\"tugr-question-card\"><h3>Mod\u00e9lisation pr\u00e9-transfert<\/h3><p>Comparez le r\u00e9sultat fiscal avant et apr\u00e8s un d\u00e9m\u00e9nagement pr\u00e9vu ou un autre changement de r\u00e9sidence.<\/p><\/div>\r\n      <\/div>\r\n    <\/div>\r\n  <\/section>\r\n\r\n  <section class=\"tugr-section tugr-section-soft\">\r\n    <div class=\"tugr-wrap\">\r\n      <p class=\"tugr-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=\"tugr-topic-grid\">\r\n        <a class=\"tugr-topic-card\" href=\"\/fr\/etats-unis-allemagne\/dons-successoraux\/\">\r\n          <div class=\"tugr-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=\"tugr-card-link\">Explorer les successions et donations<\/span>\r\n        <\/a>\r\n\r\n        <a class=\"tugr-topic-card\" href=\"\/fr\/etats-unis-allemagne\/estate-gift-tax-treaty\/\">\r\n          <div class=\"tugr-topic-number\">TR<\/div>\r\n          <h3>Convention fiscale concernant les successions et les donations<\/h3>\r\n          <p>Coordination par trait\u00e9 des doubles impositions sur les successions et donations en cas de chevauchement.<\/p>\r\n          <span class=\"tugr-card-link\">Explorer le trait\u00e9<\/span>\r\n        <\/a>\r\n\r\n        <a class=\"tugr-topic-card\" href=\"\/fr\/etats-unis-allemagne\/gifting-before-moving-us-germany\/\">\r\n          <div class=\"tugr-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=\"tugr-card-link\">Explorer la planification<\/span>\r\n        <\/a>\r\n\r\n        <a class=\"tugr-topic-card\" href=\"\/fr\/etats-unis-allemagne\/une-personne-americaine-recoit-un-cadeau-dallemagne\/\">\r\n          <div class=\"tugr-topic-number\">REV<\/div>\r\n          <h3>Une personne am\u00e9ricaine re\u00e7oit un cadeau d'Allemagne<\/h3>\r\n          <p>Le sc\u00e9nario inverse d'\u00e9change de cadeaux entre les \u00c9tats-Unis et l'Allemagne.<\/p>\r\n          <span class=\"tugr-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=\"tugr-section\">\r\n    <div class=\"tugr-wrap tugr-contact\">\r\n      <p class=\"tugr-eyebrow\">Imp\u00f4t sur les donations entre les \u00c9tats-Unis et l'Allemagne<\/p>\r\n      <h2>Vous pr\u00e9voyez un cadeau important pour quelqu'un en Allemagne ?<\/h2>\r\n      <p>\r\n        Nous pouvons coordonner la d\u00e9claration des donations aux \u00c9tats-Unis, l'imp\u00f4t sur les donations en Allemagne, l'application des conventions fiscales, l'\u00e9valuation, la documentation et la planification pr\u00e9alable au transfert.\r\n      <\/p>\r\n      <a class=\"tugr-button\" href=\"\/fr\/contact\/\">Discutez de votre don planifi\u00e9<\/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 Makes a Gift to a German Resident U.S.\u2013Germany Gift Scenario U.S. Person Makes a Gift to a German Resident A gift from a U.S. person to someone living in Germany can create U.S. gift-tax reporting for the donor and German gift-tax exposure for the recipient. The transfer [&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-16001","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 Gift to German Resident | Gift Tax Guide<\/title>\n<meta name=\"description\" content=\"Tax guidance on gifts from U.S. persons to German residents, including Form 709, German gift tax, treaty relief and valuation.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" 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