{"id":16002,"date":"2026-08-27T14:33:53","date_gmt":"2026-08-27T14:33:53","guid":{"rendered":"https:\/\/taxrep.us\/?page_id=16002"},"modified":"2026-08-27T14:35:15","modified_gmt":"2026-08-27T14:35:15","slug":"un-citoyen-americain-herite-dallemagne","status":"publish","type":"page","link":"https:\/\/taxrep.us\/fr\/united-states-germany\/us-person-inherits-from-germany\/","title":{"rendered":"citoyen-americain-herite-d-allemagne"},"content":{"rendered":"<div data-elementor-type=\"wp-page\" data-elementor-id=\"16002\" class=\"elementor elementor-16002\">\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-inherits-from-germany,\r\n.taxrep-us-de-us-person-inherits-from-germany * {\r\n  box-sizing: border-box;\r\n}\r\n\r\n.taxrep-us-de-us-person-inherits-from-germany {\r\n  --tuig-navy: #0e2942;\r\n  --tuig-navy-light: #173c5d;\r\n  --tuig-blue: #2b6f97;\r\n  --tuig-blue-soft: #eaf3f8;\r\n  --tuig-red: #d94141;\r\n  --tuig-red-soft: #fbecec;\r\n  --tuig-text: #1c2b38;\r\n  --tuig-muted: #617181;\r\n  --tuig-line: #dbe3e8;\r\n  --tuig-soft: #f4f7f9;\r\n  --tuig-white: #ffffff;\r\n  --tuig-shadow: 0 16px 42px rgba(14, 41, 66, 0.10);\r\n  --tuig-width: 1180px;\r\n\r\n  color: var(--tuig-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-inherits-from-germany a {\r\n  color: inherit;\r\n  text-decoration: none;\r\n}\r\n\r\n.tuig-wrap {\r\n  width: min(calc(100% - 40px), var(--tuig-width));\r\n  margin-inline: auto;\r\n}\r\n\r\n.tuig-section {\r\n  padding: 82px 0;\r\n}\r\n\r\n.tuig-section-soft {\r\n  background: var(--tuig-soft);\r\n}\r\n\r\n.tuig-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(--tuig-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.tuig-eyebrow::before {\r\n  content: \"\";\r\n  width: 28px;\r\n  height: 3px;\r\n  border-radius: 999px;\r\n  background: var(--tuig-red);\r\n}\r\n\r\n.taxrep-us-de-us-person-inherits-from-germany h1,\r\n.taxrep-us-de-us-person-inherits-from-germany h2,\r\n.taxrep-us-de-us-person-inherits-from-germany h3 {\r\n  margin-top: 0;\r\n  color: var(--tuig-navy);\r\n  line-height: 1.14;\r\n  letter-spacing: -0.025em;\r\n}\r\n\r\n.taxrep-us-de-us-person-inherits-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-inherits-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-inherits-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-inherits-from-germany p {\r\n  margin: 0 0 18px;\r\n}\r\n\r\n.tuig-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.tuig-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.tuig-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.tuig-hero-content {\r\n  position: relative;\r\n  z-index: 1;\r\n}\r\n\r\n.tuig-breadcrumb {\r\n  display: flex;\r\n  flex-wrap: wrap;\r\n  gap: 7px;\r\n  margin-bottom: 18px;\r\n  color: var(--tuig-muted);\r\n  font-size: 0.9rem;\r\n}\r\n\r\n.tuig-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.tuig-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.tuig-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(--tuig-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.tuig-jump-link:hover {\r\n  transform: translateY(-2px);\r\n  border-color: var(--tuig-blue);\r\n  background: #fff;\r\n}\r\n\r\n\/* INTRO *\/\r\n\r\n.tuig-intro {\r\n  max-width: 900px;\r\n}\r\n\r\n.tuig-intro strong {\r\n  color: var(--tuig-navy);\r\n}\r\n\r\n\/* TOPICS *\/\r\n\r\n.tuig-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.tuig-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(--tuig-line);\r\n  border-radius: 20px;\r\n  background: var(--tuig-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.tuig-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(--tuig-blue);\r\n}\r\n\r\n.tuig-topic-card:nth-child(2n)::before {\r\n  background: var(--tuig-red);\r\n}\r\n\r\n.tuig-topic-card:nth-child(4n)::before {\r\n  background: var(--tuig-navy);\r\n}\r\n\r\n.tuig-topic-card:hover {\r\n  transform: translateY(-5px);\r\n  border-color: rgba(43, 111, 151, 0.42);\r\n  box-shadow: var(--tuig-shadow);\r\n}\r\n\r\n.tuig-topic-number {\r\n  margin-bottom: 13px;\r\n  color: var(--tuig-blue);\r\n  font-size: 0.75rem;\r\n  font-weight: 850;\r\n  letter-spacing: 0.08em;\r\n}\r\n\r\n.tuig-topic-card p {\r\n  margin-bottom: 24px;\r\n  color: var(--tuig-muted);\r\n}\r\n\r\n.tuig-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(--tuig-navy);\r\n  font-weight: 780;\r\n}\r\n\r\n.tuig-card-link::after {\r\n  content: \"\u2192\";\r\n  transition: transform 0.18s ease;\r\n}\r\n\r\n.tuig-topic-card:hover .tuig-card-link::after,\r\n.tuig-situation-card:hover .tuig-card-link::after,\r\n.tuig-article-card:hover .tuig-card-link::after {\r\n  transform: translateX(4px);\r\n}\r\n\r\n\/* SYSTEM *\/\r\n\r\n.tuig-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(--tuig-line);\r\n  border-radius: 20px;\r\n  background: var(--tuig-white);\r\n}\r\n\r\n.tuig-system-box p:last-child {\r\n  margin-bottom: 0;\r\n}\r\n\r\n.tuig-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.tuig-system-points li {\r\n  position: relative;\r\n  padding-left: 24px;\r\n  color: var(--tuig-muted);\r\n}\r\n\r\n.tuig-system-points li::before {\r\n  content: \"\u2713\";\r\n  position: absolute;\r\n  left: 0;\r\n  color: var(--tuig-blue);\r\n  font-weight: 900;\r\n}\r\n\r\n\/* SITUATIONS *\/\r\n\r\n.tuig-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.tuig-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(--tuig-line);\r\n  border-radius: 18px;\r\n  background: var(--tuig-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.tuig-situation-card:hover {\r\n  transform: translateY(-4px);\r\n  box-shadow: var(--tuig-shadow);\r\n}\r\n\r\n.tuig-situation-card p {\r\n  color: var(--tuig-muted);\r\n}\r\n\r\n.tuig-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.tuig-tag {\r\n  display: inline-flex;\r\n  padding: 5px 9px;\r\n  border-radius: 999px;\r\n  background: var(--tuig-blue-soft);\r\n  color: var(--tuig-blue);\r\n  font-size: 0.73rem;\r\n  font-weight: 700;\r\n}\r\n\r\n\/* ARTICLES *\/\r\n\r\n.tuig-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.tuig-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(--tuig-line);\r\n  border-radius: 18px;\r\n  background: var(--tuig-white);\r\n  transition:\r\n    transform 0.2s ease,\r\n    box-shadow 0.2s ease;\r\n}\r\n\r\n.tuig-article-card:hover {\r\n  transform: translateY(-4px);\r\n  box-shadow: var(--tuig-shadow);\r\n}\r\n\r\n.tuig-article-accent {\r\n  height: 6px;\r\n  background: var(--tuig-blue);\r\n}\r\n\r\n.tuig-article-card:nth-child(3n + 1) .tuig-article-accent {\r\n  background: var(--tuig-red);\r\n}\r\n\r\n.tuig-article-card:nth-child(3n + 3) .tuig-article-accent {\r\n  background: var(--tuig-navy);\r\n}\r\n\r\n.tuig-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.tuig-article-meta {\r\n  margin-bottom: 11px;\r\n  color: var(--tuig-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.tuig-article-body p {\r\n  color: var(--tuig-muted);\r\n}\r\n\r\n\/* SEARCH *\/\r\n\r\n.tuig-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(--tuig-line);\r\n  border-radius: 18px;\r\n  background: var(--tuig-blue-soft);\r\n}\r\n\r\n.tuig-search-box p {\r\n  margin-bottom: 0;\r\n  color: #506b7e;\r\n}\r\n\r\n\/* TOOLS *\/\r\n\r\n.tuig-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(--tuig-navy);\r\n  box-shadow: 0 22px 48px rgba(14, 41, 66, 0.22);\r\n}\r\n\r\n.tuig-tool-box h2,\r\n.tuig-tool-box p {\r\n  color: var(--tuig-white);\r\n}\r\n\r\n.tuig-tool-box p {\r\n  color: rgba(255, 255, 255, 0.76);\r\n}\r\n\r\n.tuig-tool-links {\r\n  display: grid;\r\n  gap: 10px;\r\n}\r\n\r\n.tuig-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(--tuig-white);\r\n  font-weight: 720;\r\n}\r\n\r\n.tuig-tool-link::after {\r\n  content: \"\u2192\";\r\n}\r\n\r\n\/* BUTTONS *\/\r\n\r\n.tuig-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(--tuig-navy);\r\n  color: var(--tuig-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.tuig-button-alt {\r\n  background: var(--tuig-blue);\r\n}\r\n\r\n.tuig-contact {\r\n  text-align: center;\r\n}\r\n\r\n.tuig-contact p {\r\n  max-width: 760px;\r\n  margin-inline: auto;\r\n  color: var(--tuig-muted);\r\n}\r\n\r\n\/* RESPONSIVE *\/\r\n\r\n@media (max-width: 1060px) {\r\n  .tuig-topic-grid {\r\n    grid-template-columns: repeat(2, minmax(0, 1fr));\r\n  }\r\n\r\n  .tuig-situation-grid,\r\n  .tuig-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  .tuig-system-box,\r\n  .tuig-tool-box,\r\n  .tuig-search-box {\r\n    grid-template-columns: 1fr;\r\n  }\r\n}\r\n\r\n@media (max-width: 680px) {\r\n  .tuig-wrap {\r\n    width: min(calc(100% - 28px), var(--tuig-width));\r\n  }\r\n\r\n  .tuig-section {\r\n    padding: 62px 0;\r\n  }\r\n\r\n  .tuig-hero {\r\n    padding: 68px 0 58px;\r\n  }\r\n\r\n  .tuig-jump-link {\r\n    width: 100%;\r\n  }\r\n\r\n  .tuig-topic-grid,\r\n  .tuig-situation-grid,\r\n  .tuig-article-grid {\r\n    grid-template-columns: 1fr;\r\n  }\r\n\r\n  .tuig-system-box,\r\n  .tuig-tool-box {\r\n    padding: 29px 24px;\r\n  }\r\n\r\n  .tuig-button {\r\n    width: 100%;\r\n  }\r\n}\r\n<\/style>\r\n\r\n<style>\r\n.taxrep-us-de-us-person-inherits-from-germany .tuig-hero h1 {\r\n  max-width: 1020px;\r\n}\r\n\r\n.tuig-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(--tuig-blue-soft);\r\n  color: var(--tuig-blue);\r\n  font-size: 0.78rem;\r\n  font-weight: 800;\r\n}\r\n\r\n.tuig-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.tuig-side-box {\r\n  padding: 28px;\r\n  border: 1px solid var(--tuig-line);\r\n  border-radius: 18px;\r\n  background: var(--tuig-white);\r\n  box-shadow: 0 8px 24px rgba(14,41,66,.045);\r\n}\r\n\r\n.tuig-side-box h3 {\r\n  font-size: 1.22rem;\r\n}\r\n\r\n.tuig-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.tuig-side-list li {\r\n  position: relative;\r\n  padding-left: 23px;\r\n  color: var(--tuig-muted);\r\n}\r\n\r\n.tuig-side-list li::before {\r\n  content: \"\u2192\";\r\n  position: absolute;\r\n  left: 0;\r\n  color: var(--tuig-blue);\r\n  font-weight: 900;\r\n}\r\n\r\n.tuig-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.tuig-step {\r\n  padding: 25px;\r\n  border: 1px solid var(--tuig-line);\r\n  border-radius: 18px;\r\n  background: var(--tuig-white);\r\n}\r\n\r\n.tuig-step-no {\r\n  margin-bottom: 10px;\r\n  color: var(--tuig-red);\r\n  font-size: .75rem;\r\n  font-weight: 850;\r\n  letter-spacing: .08em;\r\n}\r\n\r\n.tuig-step p {\r\n  margin-bottom: 0;\r\n  color: var(--tuig-muted);\r\n}\r\n\r\n.tuig-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.tuig-question-card {\r\n  padding: 24px 25px;\r\n  border: 1px solid var(--tuig-line);\r\n  border-radius: 16px;\r\n  background: var(--tuig-white);\r\n}\r\n\r\n.tuig-question-card h3 {\r\n  font-size: 1.18rem;\r\n}\r\n\r\n.tuig-question-card p {\r\n  margin-bottom: 0;\r\n  color: var(--tuig-muted);\r\n}\r\n\r\n.tuig-note {\r\n  margin-top: 34px;\r\n  padding: 24px 27px;\r\n  border-left: 5px solid var(--tuig-blue);\r\n  border-radius: 0 14px 14px 0;\r\n  background: var(--tuig-blue-soft);\r\n}\r\n\r\n.tuig-note p:last-child {\r\n  margin-bottom: 0;\r\n}\r\n\r\n.tuig-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(--tuig-line);\r\n  border-radius: 18px;\r\n  background: var(--tuig-white);\r\n}\r\n\r\n.tuig-sister p {\r\n  margin-bottom: 0;\r\n  color: var(--tuig-muted);\r\n}\r\n\r\n@media (max-width: 980px) {\r\n  .tuig-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  .tuig-two-col,\r\n  .tuig-sister {\r\n    grid-template-columns: 1fr;\r\n  }\r\n}\r\n\r\n@media (max-width: 680px) {\r\n  .tuig-step-grid,\r\n  .tuig-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<div class=\"taxrep-us-de-us-person-inherits-from-germany\">\r\n\r\n  <section class=\"tuig-hero\">\r\n    <div class=\"tuig-wrap tuig-hero-content\">\r\n      <div class=\"tuig-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 h\u00e9rite de l'Allemagne<\/span>\r\n      <\/div>\r\n\r\n      <p class=\"tuig-eyebrow\">Sc\u00e9nario de succession entre les \u00c9tats-Unis et l'Allemagne<\/p>\r\n      <h1>Une personne am\u00e9ricaine h\u00e9rite de l'Allemagne<\/h1>\r\n\r\n      <p class=\"tuig-lead\">\r\n        Un h\u00e9ritage en provenance d'Allemagne peut cr\u00e9er une exposition fiscale aux droits de succession allemands, des obligations de d\u00e9claration d'informations aux \u00c9tats-Unis et d'importantes questions de base de co\u00fbt et d'\u00e9valuation pour le b\u00e9n\u00e9ficiaire am\u00e9ricain. Le r\u00e9sultat d\u00e9pend du d\u00e9funt, de l'h\u00e9ritier, des actifs transf\u00e9r\u00e9s et de la documentation disponible.\r\n      <\/p>\r\n\r\n      <nav class=\"tuig-jump-nav\" aria-label=\"Sections de page\">\r\n        <a class=\"tuig-jump-link\" href=\"#overview\">Vue d'ensemble<\/a>\r\n        <a class=\"tuig-jump-link\" href=\"#germany\">Imp\u00f4t allemand<\/a>\r\n        <a class=\"tuig-jump-link\" href=\"#us\">Rapports des \u00c9tats-Unis<\/a>\r\n        <a class=\"tuig-jump-link\" href=\"#assets\">Types d'actifs<\/a>\r\n        <a class=\"tuig-jump-link\" href=\"#planning\">Planification<\/a>\r\n      <\/nav>\r\n    <\/div>\r\n  <\/section>\r\n\r\n  <section id=\"overview\" class=\"tuig-section\">\r\n    <div class=\"tuig-wrap\">\r\n      <div class=\"tuig-two-col\">\r\n        <div class=\"tuig-intro\">\r\n          <p class=\"tuig-eyebrow\">Vue d'ensemble<\/p>\r\n          <h2>L'h\u00e9ritage peut \u00eatre imposable en Allemagne m\u00eame lorsque l'h\u00e9ritier vit aux \u00c9tats-Unis.<\/h2>\r\n\r\n          <p class=\"tuig-lead\">\r\n            L'imp\u00f4t sur les successions allemand ne d\u00e9pend pas seulement du lieu de r\u00e9sidence de l'h\u00e9ritier. La r\u00e9sidence et le statut du de cujus et du b\u00e9n\u00e9ficiaire, l'emplacement et la nature des actifs, ainsi que la convention fiscale entre les \u00c9tats-Unis et l'Allemagne relative aux droits de succession et de donation peuvent tous influencer le r\u00e9sultat.\r\n          <\/p>\r\n\r\n          <p>\r\n            Du c\u00f4t\u00e9 am\u00e9ricain, la r\u00e9ception d'un h\u00e9ritage soul\u00e8ve g\u00e9n\u00e9ralement des questions diff\u00e9rentes de celles li\u00e9es \u00e0 la r\u00e9alisation d'un transfert imposable. La d\u00e9claration d'informations, la base fiscale, les revenus ult\u00e9rieurs et les ventes subs\u00e9quentes importent souvent plus que l'imp\u00f4t am\u00e9ricain sur les successions ou les donations au moment de la r\u00e9ception.\r\n          <\/p>\r\n        <\/div>\r\n\r\n        <aside class=\"tuig-side-box\">\r\n          <h3>Questions \u00e0 r\u00e9soudre<\/h3>\r\n          <ul class=\"tuig-side-list\">\r\n            <li>Qui \u00e9tait le d\u00e9funt et o\u00f9 r\u00e9sidait-il ou \u00e9tait-il domicili\u00e9 ?<\/li>\r\n            <li>Les droits de succession allemands sont-ils dus ?<\/li>\r\n            <li>L'obligation de d\u00e9claration du formulaire 3520 s'applique-t-elle ?<\/li>\r\n            <li>Quelle valeur et quelle base doivent \u00eatre document\u00e9es ?<\/li>\r\n            <li>Des biens immobiliers allemands ou des parts de GmbH sont-ils concern\u00e9s ?<\/li>\r\n            <li>Les actifs h\u00e9rit\u00e9s produiront-ils des revenus futurs ?<\/li>\r\n          <\/ul>\r\n        <\/aside>\r\n      <\/div>\r\n\r\n      <div class=\"tuig-sister\">\r\n        <div>\r\n          <h3>Perspective fiscale allemande<\/h3>\r\n          <p>\r\n            La contrepartie allemande de TaxRep se concentre sur l'obligation fiscale en mati\u00e8re de succession en Allemagne, les exon\u00e9rations, l'\u00e9valuation ainsi que les obligations de d\u00e9claration et de d\u00e9p\u00f4t.\r\n          <\/p>\r\n        <\/div>\r\n        <a class=\"tuig-button tuig-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=\"germany\" class=\"tuig-section tuig-section-soft\">\r\n    <div class=\"tuig-wrap\">\r\n      <p class=\"tuig-eyebrow\">Droits de succession en Allemagne<\/p>\r\n      <h2>L'exposition fiscale allemande d\u00e9pend de facteurs de rattachement personnels et patrimoniaux.<\/h2>\r\n\r\n      <div class=\"tuig-situation-grid\">\r\n        <article class=\"tuig-situation-card\">\r\n          <h3>d\u00e9funt allemand<\/h3>\r\n          <p>\r\n            Si le d\u00e9funt avait un lien pertinent avec l'Allemagne, l'imp\u00f4t sur les successions allemand peut s'\u00e9tendre au-del\u00e0 des actifs physiquement situ\u00e9s en Allemagne.\r\n          <\/p>\r\n          <div class=\"tuig-tags\"><span class=\"tuig-tag\">Allemagne<\/span><span class=\"tuig-tag\">Droits de succession<\/span><\/div>\r\n        <\/article>\r\n\r\n        <article class=\"tuig-situation-card\">\r\n          <h3>Actifs germano-situs<\/h3>\r\n          <p>\r\n            L'immobilier allemand et certains int\u00e9r\u00eats commerciaux peuvent rester pertinents m\u00eame lorsque le b\u00e9n\u00e9ficiaire r\u00e9side aux \u00c9tats-Unis.\r\n          <\/p>\r\n          <div class=\"tuig-tags\"><span class=\"tuig-tag\">Immobilier<\/span><span class=\"tuig-tag\">Fonds de commerce<\/span><\/div>\r\n        <\/article>\r\n\r\n        <article class=\"tuig-situation-card\">\r\n          <h3>Allocations et relation<\/h3>\r\n          <p>\r\n            Les abattements et les taux des droits de succession en Allemagne d\u00e9pendent en partie de la relation entre le b\u00e9n\u00e9ficiaire et le d\u00e9funt ainsi que d'autres facteurs l\u00e9gaux.\r\n          <\/p>\r\n          <div class=\"tuig-tags\"><span class=\"tuig-tag\">Allocations<\/span><span class=\"tuig-tag\">Famille<\/span><\/div>\r\n        <\/article>\r\n      <\/div>\r\n    <\/div>\r\n  <\/section>\r\n\r\n  <section id=\"us\" class=\"tuig-section\">\r\n    <div class=\"tuig-wrap\">\r\n      <p class=\"tuig-eyebrow\">Rapports des \u00c9tats-Unis<\/p>\r\n      <h2>La r\u00e9ception de l'h\u00e9ritage peut cr\u00e9er des obligations de d\u00e9claration d'informations aux \u00c9tats-Unis.<\/h2>\r\n\r\n      <div class=\"tuig-question-grid\">\r\n        <div class=\"tuig-question-card\">\r\n          <h3>Formulaire 3520<\/h3>\r\n          <p>\r\n            Une personne am\u00e9ricaine recevant un h\u00e9ritage \u00e9tranger suffisamment important peut devoir remplir le formulaire 3520, m\u00eame si aucun imp\u00f4t am\u00e9ricain n'est d\u00fb \u00e0 la r\u00e9ception.\r\n          <\/p>\r\n        <\/div>\r\n\r\n        <div class=\"tuig-question-card\">\r\n          <h3>Comptes \u00e9trangers<\/h3>\r\n          <p>\r\n            Si des liquidit\u00e9s ou des titres h\u00e9rit\u00e9s restent dans des comptes allemands, la d\u00e9claration FBAR ou le formulaire 8938 peut devenir pertinente selon les faits.\r\n          <\/p>\r\n        <\/div>\r\n\r\n        <div class=\"tuig-question-card\">\r\n          <h3>Entreprises \u00e9trang\u00e8res<\/h3>\r\n          <p>\r\n            Les parts sociales de GmbH h\u00e9rit\u00e9es peuvent cr\u00e9er des probl\u00e8mes distincts de d\u00e9claration de soci\u00e9t\u00e9 \u00e9trang\u00e8re aux \u00c9tats-Unis et d'imp\u00f4t sur les actionnaires apr\u00e8s le transfert.\r\n          <\/p>\r\n        <\/div>\r\n\r\n        <div class=\"tuig-question-card\">\r\n          <h3>Revenu futur<\/h3>\r\n          <p>\r\n            Les dividendes, loyers, int\u00e9r\u00eats et plus-values g\u00e9n\u00e9r\u00e9s apr\u00e8s la succession peuvent \u00eatre imposables aux \u00c9tats-Unis et potentiellement en Allemagne \u00e9galement.\r\n          <\/p>\r\n        <\/div>\r\n      <\/div>\r\n    <\/div>\r\n  <\/section>\r\n\r\n  <section id=\"assets\" class=\"tuig-section tuig-section-soft\">\r\n    <div class=\"tuig-wrap\">\r\n      <p class=\"tuig-eyebrow\">Types d'actifs<\/p>\r\n      <h2>Les actifs h\u00e9rit\u00e9s peuvent cr\u00e9er diff\u00e9rentes obligations de suivi<\/h2>\r\n\r\n      <div class=\"tuig-article-grid\">\r\n\r\n        <article class=\"tuig-article-card\"><div class=\"tuig-article-accent\"><\/div><div class=\"tuig-article-body\">\r\n          <div class=\"tuig-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>Imp\u00f4t sur les successions allemand, propri\u00e9t\u00e9, revenus locatifs, amortissement et planification de la revente future.<\/p>\r\n          <a class=\"tuig-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=\"tuig-article-card\"><div class=\"tuig-article-accent\"><\/div><div class=\"tuig-article-body\">\r\n          <div class=\"tuig-article-meta\">Entreprises<\/div>\r\n          <h3>Parts sociales de GmbH allemande h\u00e9rit\u00e9es par une personne am\u00e9ricaine<\/h3>\r\n          <p>Imp\u00f4t sur les mutations allemand, \u00e9valuation et d\u00e9claration ult\u00e9rieure concernant une soci\u00e9t\u00e9 \u00e9trang\u00e8re aux \u00c9tats-Unis.<\/p>\r\n          <a class=\"tuig-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=\"tuig-article-card\"><div class=\"tuig-article-accent\"><\/div><div class=\"tuig-article-body\">\r\n          <div class=\"tuig-article-meta\">Rapport<\/div>\r\n          <h3>Formulaire 3520 pour les h\u00e9ritages \u00e9trangers<\/h3>\r\n          <p>Quand un h\u00e9ritage \u00e9tranger peut cr\u00e9er des obligations de d\u00e9claration d'informations aux \u00c9tats-Unis.<\/p>\r\n          <a class=\"tuig-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=\"tuig-article-card\"><div class=\"tuig-article-accent\"><\/div><div class=\"tuig-article-body\">\r\n          <div class=\"tuig-article-meta\">\u00c9valuation<\/div>\r\n          <h3>\u00c9valuation allemande vs. base am\u00e9ricaine<\/h3>\r\n          <p>Les valeurs de mutation et la base fiscale pour l'imp\u00f4t sur le revenu des \u00c9tats-Unis doivent \u00eatre document\u00e9es s\u00e9par\u00e9ment.<\/p>\r\n          <a class=\"tuig-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=\"tuig-article-card\"><div class=\"tuig-article-accent\"><\/div><div class=\"tuig-article-body\">\r\n          <div class=\"tuig-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 trait\u00e9s peuvent avoir une incidence sur le domicile, l'attribution du lieu de situation (situs) et les all\u00e9gements lorsque les deux syst\u00e8mes s'appliquent.<\/p>\r\n          <a class=\"tuig-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=\"tuig-article-card\"><div class=\"tuig-article-accent\"><\/div><div class=\"tuig-article-body\">\r\n          <div class=\"tuig-article-meta\">Cr\u00e9dits<\/div>\r\n          <h3>Coordination des cr\u00e9dits d'imp\u00f4t sur les successions<\/h3>\r\n          <p>Les \u00e9valuations fiscales allemandes et am\u00e9ricaines, les justificatifs de paiement et le calendrier peuvent importer lorsqu'un all\u00e8gement de la double imposition est demand\u00e9.<\/p>\r\n          <a class=\"tuig-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=\"tuig-section\">\r\n    <div class=\"tuig-wrap\">\r\n      <p class=\"tuig-eyebrow\">Documents et planification<\/p>\r\n      <h2>Conserver le dossier de succession avant que les actifs ne soient vendus ou d\u00e9plac\u00e9s<\/h2>\r\n\r\n      <div class=\"tuig-question-grid\">\r\n        <div class=\"tuig-question-card\"><h3>Testament et actes de succession<\/h3><p>Conservez le testament, les documents d'homologation, les dossiers de l'ex\u00e9cuteur testamentaire et les preuves des droits du b\u00e9n\u00e9ficiaire.<\/p><\/div>\r\n        <div class=\"tuig-question-card\"><h3>Registres d'\u00e9valuation<\/h3><p>Conserver les expertises, les relev\u00e9s de compte et les valorisations d'entreprise \u00e0 la date de succession pertinente.<\/p><\/div>\r\n        <div class=\"tuig-question-card\"><h3>Avis d'imposition allemands<\/h3><p>Conservez les d\u00e9clarations de succession allemandes, les avis d'imposition et les justificatifs de paiement des imp\u00f4ts pour une analyse de cr\u00e9dit ult\u00e9rieure.<\/p><\/div>\r\n        <div class=\"tuig-question-card\"><h3>Documentation de base<\/h3><p>Ne pr\u00e9sumez pas que la valeur de l'imp\u00f4t sur les successions allemand devient automatiquement la base de l'imp\u00f4t sur le revenu am\u00e9ricain.<\/p><\/div>\r\n        <div class=\"tuig-question-card\"><h3>Virements de comptes<\/h3><p>V\u00e9rifiez les d\u00e9clarations fiscales am\u00e9ricaines avant de transf\u00e9rer des liquidit\u00e9s ou des titres dont vous avez h\u00e9rit\u00e9 entre des comptes allemands et am\u00e9ricains.<\/p><\/div>\r\n        <div class=\"tuig-question-card\"><h3>Vente future<\/h3><p>Avant de vendre un bien ou des actions h\u00e9rit\u00e9s, coordonnez la base de calcul, la devise et la fiscalit\u00e9 du pays d'origine.<\/p><\/div>\r\n      <\/div>\r\n    <\/div>\r\n  <\/section>\r\n\r\n  <section class=\"tuig-section tuig-section-soft\">\r\n    <div class=\"tuig-wrap\">\r\n      <p class=\"tuig-eyebrow\">Guides connexes \u00c9tats-Unis-Allemagne<\/p>\r\n      <h2>Poursuivre avec les questions successorales pertinentes<\/h2>\r\n\r\n      <div class=\"tuig-topic-grid\">\r\n        <a class=\"tuig-topic-card\" href=\"\/fr\/etats-unis-allemagne\/dons-successoraux\/\">\r\n          <div class=\"tuig-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=\"tuig-card-link\">Explorer les successions et donations<\/span>\r\n        <\/a>\r\n\r\n        <a class=\"tuig-topic-card\" href=\"\/fr\/etats-unis-allemagne\/form-3520-gift-inheritance-germany\/\">\r\n          <div class=\"tuig-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=\"tuig-card-link\">Explorer le formulaire 3520<\/span>\r\n        <\/a>\r\n\r\n        <a class=\"tuig-topic-card\" href=\"\/fr\/etats-unis-allemagne\/bien-immobilier-allemand-herite-par-une-personne-americaine\/\">\r\n          <div class=\"tuig-topic-number\">RE<\/div>\r\n          <h3>Propri\u00e9t\u00e9 allemande<\/h3>\r\n          <p>Immobilier allemand h\u00e9rit\u00e9 par un contribuable am\u00e9ricain.<\/p>\r\n          <span class=\"tuig-card-link\">Explorer la propri\u00e9t\u00e9<\/span>\r\n        <\/a>\r\n\r\n        <a class=\"tuig-topic-card\" href=\"\/fr\/etats-unis-allemagne\/donation-de-parts-sociales-de-gmbh-allemande-a-une-personne-americaine\/\">\r\n          <div class=\"tuig-topic-number\">GmbH<\/div>\r\n          <h3>Parts sociales d'une GmbH allemande<\/h3>\r\n          <p>Succession ou donation de parts de soci\u00e9t\u00e9s allemandes.<\/p>\r\n          <span class=\"tuig-card-link\">Actions de Explore GmbH<\/span>\r\n        <\/a>\r\n      <\/div>\r\n    <\/div>\r\n  <\/section>\r\n\r\n  <section class=\"tuig-section\">\r\n    <div class=\"tuig-wrap tuig-contact\">\r\n      <p class=\"tuig-eyebrow\">Imp\u00f4t sur les successions entre les \u00c9tats-Unis et l'Allemagne<\/p>\r\n      <h2>Vous avez re\u00e7u un h\u00e9ritage d'Allemagne ?<\/h2>\r\n      <p>\r\n        Nous pouvons coordonner l'imp\u00f4t sur les successions allemand, la d\u00e9claration am\u00e9ricaine, le traitement conventionnel, la documentation de l'\u00e9valuation et de la base, les comptes \u00e9trangers et la taxation ult\u00e9rieure des actifs h\u00e9rit\u00e9s.\r\n      <\/p>\r\n      <a class=\"tuig-button\" href=\"\/fr\/contact\/\">Discutez de votre h\u00e9ritage<\/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 Inherits from Germany U.S.\u2013Germany Inheritance Scenario U.S. Person Inherits from Germany An inheritance from Germany can create German inheritance-tax exposure, U.S. information-reporting obligations and important basis and valuation questions for the U.S. beneficiary. The result depends on the decedent, the heir, the assets transferred and the documentation [&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-16002","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 Inherits from Germany | Inheritance Tax Guide<\/title>\n<meta name=\"description\" content=\"Tax guidance for U.S. persons inheriting from Germany, including German inheritance tax, Form 3520, basis and treaty relief.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link 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