{"id":16003,"date":"2026-08-27T16:21:58","date_gmt":"2026-08-27T16:21:58","guid":{"rendered":"https:\/\/taxrep.us\/?page_id=16003"},"modified":"2026-08-27T16:24:37","modified_gmt":"2026-08-27T16:24:37","slug":"un-resident-allemand-herite-des-etats-unis","status":"publish","type":"page","link":"https:\/\/taxrep.us\/fr\/united-states-germany\/german-resident-inherits-from-us\/","title":{"rendered":"un r\u00e9sident allemand h\u00e9rite des \u00c9tats-Unis"},"content":{"rendered":"<div data-elementor-type=\"wp-page\" data-elementor-id=\"16003\" class=\"elementor elementor-16003\">\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-german-resident-inherits-from-us,\r\n.taxrep-us-de-german-resident-inherits-from-us * {\r\n  box-sizing: border-box;\r\n}\r\n\r\n.taxrep-us-de-german-resident-inherits-from-us {\r\n  --tgri-navy: #0e2942;\r\n  --tgri-navy-light: #173c5d;\r\n  --tgri-blue: #2b6f97;\r\n  --tgri-blue-soft: #eaf3f8;\r\n  --tgri-red: #d94141;\r\n  --tgri-red-soft: #fbecec;\r\n  --tgri-text: #1c2b38;\r\n  --tgri-muted: #617181;\r\n  --tgri-line: #dbe3e8;\r\n  --tgri-soft: #f4f7f9;\r\n  --tgri-white: #ffffff;\r\n  --tgri-shadow: 0 16px 42px rgba(14, 41, 66, 0.10);\r\n  --tgri-width: 1180px;\r\n\r\n  color: var(--tgri-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-german-resident-inherits-from-us a {\r\n  color: inherit;\r\n  text-decoration: none;\r\n}\r\n\r\n.tgri-wrap {\r\n  width: min(calc(100% - 40px), var(--tgri-width));\r\n  margin-inline: auto;\r\n}\r\n\r\n.tgri-section {\r\n  padding: 82px 0;\r\n}\r\n\r\n.tgri-section-soft {\r\n  background: var(--tgri-soft);\r\n}\r\n\r\n.tgri-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(--tgri-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.tgri-eyebrow::before {\r\n  content: \"\";\r\n  width: 28px;\r\n  height: 3px;\r\n  border-radius: 999px;\r\n  background: var(--tgri-red);\r\n}\r\n\r\n.taxrep-us-de-german-resident-inherits-from-us h1,\r\n.taxrep-us-de-german-resident-inherits-from-us h2,\r\n.taxrep-us-de-german-resident-inherits-from-us h3 {\r\n  margin-top: 0;\r\n  color: var(--tgri-navy);\r\n  line-height: 1.14;\r\n  letter-spacing: -0.025em;\r\n}\r\n\r\n.taxrep-us-de-german-resident-inherits-from-us 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-german-resident-inherits-from-us h2 {\r\n  margin-bottom: 18px;\r\n  font-size: clamp(2rem, 3.2vw, 3rem);\r\n}\r\n\r\n.taxrep-us-de-german-resident-inherits-from-us h3 {\r\n  margin-bottom: 11px;\r\n  font-size: 1.38rem;\r\n}\r\n\r\n.taxrep-us-de-german-resident-inherits-from-us p {\r\n  margin: 0 0 18px;\r\n}\r\n\r\n.tgri-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.tgri-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.tgri-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.tgri-hero-content {\r\n  position: relative;\r\n  z-index: 1;\r\n}\r\n\r\n.tgri-breadcrumb {\r\n  display: flex;\r\n  flex-wrap: wrap;\r\n  gap: 7px;\r\n  margin-bottom: 18px;\r\n  color: var(--tgri-muted);\r\n  font-size: 0.9rem;\r\n}\r\n\r\n.tgri-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.tgri-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.tgri-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(--tgri-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.tgri-jump-link:hover {\r\n  transform: translateY(-2px);\r\n  border-color: var(--tgri-blue);\r\n  background: #fff;\r\n}\r\n\r\n\/* INTRO *\/\r\n\r\n.tgri-intro {\r\n  max-width: 900px;\r\n}\r\n\r\n.tgri-intro strong {\r\n  color: var(--tgri-navy);\r\n}\r\n\r\n\/* TOPICS *\/\r\n\r\n.tgri-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.tgri-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(--tgri-line);\r\n  border-radius: 20px;\r\n  background: var(--tgri-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.tgri-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(--tgri-blue);\r\n}\r\n\r\n.tgri-topic-card:nth-child(2n)::before {\r\n  background: var(--tgri-red);\r\n}\r\n\r\n.tgri-topic-card:nth-child(4n)::before {\r\n  background: var(--tgri-navy);\r\n}\r\n\r\n.tgri-topic-card:hover {\r\n  transform: translateY(-5px);\r\n  border-color: rgba(43, 111, 151, 0.42);\r\n  box-shadow: var(--tgri-shadow);\r\n}\r\n\r\n.tgri-topic-number {\r\n  margin-bottom: 13px;\r\n  color: var(--tgri-blue);\r\n  font-size: 0.75rem;\r\n  font-weight: 850;\r\n  letter-spacing: 0.08em;\r\n}\r\n\r\n.tgri-topic-card p {\r\n  margin-bottom: 24px;\r\n  color: var(--tgri-muted);\r\n}\r\n\r\n.tgri-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(--tgri-navy);\r\n  font-weight: 780;\r\n}\r\n\r\n.tgri-card-link::after {\r\n  content: \"\u2192\";\r\n  transition: transform 0.18s ease;\r\n}\r\n\r\n.tgri-topic-card:hover .tgri-card-link::after,\r\n.tgri-situation-card:hover .tgri-card-link::after,\r\n.tgri-article-card:hover .tgri-card-link::after {\r\n  transform: translateX(4px);\r\n}\r\n\r\n\/* SYSTEM *\/\r\n\r\n.tgri-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(--tgri-line);\r\n  border-radius: 20px;\r\n  background: var(--tgri-white);\r\n}\r\n\r\n.tgri-system-box p:last-child {\r\n  margin-bottom: 0;\r\n}\r\n\r\n.tgri-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.tgri-system-points li {\r\n  position: relative;\r\n  padding-left: 24px;\r\n  color: var(--tgri-muted);\r\n}\r\n\r\n.tgri-system-points li::before {\r\n  content: \"\u2713\";\r\n  position: absolute;\r\n  left: 0;\r\n  color: var(--tgri-blue);\r\n  font-weight: 900;\r\n}\r\n\r\n\/* SITUATIONS *\/\r\n\r\n.tgri-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.tgri-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(--tgri-line);\r\n  border-radius: 18px;\r\n  background: var(--tgri-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.tgri-situation-card:hover {\r\n  transform: translateY(-4px);\r\n  box-shadow: var(--tgri-shadow);\r\n}\r\n\r\n.tgri-situation-card p {\r\n  color: var(--tgri-muted);\r\n}\r\n\r\n.tgri-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.tgri-tag {\r\n  display: inline-flex;\r\n  padding: 5px 9px;\r\n  border-radius: 999px;\r\n  background: var(--tgri-blue-soft);\r\n  color: var(--tgri-blue);\r\n  font-size: 0.73rem;\r\n  font-weight: 700;\r\n}\r\n\r\n\/* ARTICLES *\/\r\n\r\n.tgri-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.tgri-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(--tgri-line);\r\n  border-radius: 18px;\r\n  background: var(--tgri-white);\r\n  transition:\r\n    transform 0.2s ease,\r\n    box-shadow 0.2s ease;\r\n}\r\n\r\n.tgri-article-card:hover {\r\n  transform: translateY(-4px);\r\n  box-shadow: var(--tgri-shadow);\r\n}\r\n\r\n.tgri-article-accent {\r\n  height: 6px;\r\n  background: var(--tgri-blue);\r\n}\r\n\r\n.tgri-article-card:nth-child(3n + 1) .tgri-article-accent {\r\n  background: var(--tgri-red);\r\n}\r\n\r\n.tgri-article-card:nth-child(3n + 3) .tgri-article-accent {\r\n  background: var(--tgri-navy);\r\n}\r\n\r\n.tgri-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.tgri-article-meta {\r\n  margin-bottom: 11px;\r\n  color: var(--tgri-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.tgri-article-body p {\r\n  color: var(--tgri-muted);\r\n}\r\n\r\n\/* SEARCH *\/\r\n\r\n.tgri-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(--tgri-line);\r\n  border-radius: 18px;\r\n  background: var(--tgri-blue-soft);\r\n}\r\n\r\n.tgri-search-box p {\r\n  margin-bottom: 0;\r\n  color: #506b7e;\r\n}\r\n\r\n\/* TOOLS *\/\r\n\r\n.tgri-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(--tgri-navy);\r\n  box-shadow: 0 22px 48px rgba(14, 41, 66, 0.22);\r\n}\r\n\r\n.tgri-tool-box h2,\r\n.tgri-tool-box p {\r\n  color: var(--tgri-white);\r\n}\r\n\r\n.tgri-tool-box p {\r\n  color: rgba(255, 255, 255, 0.76);\r\n}\r\n\r\n.tgri-tool-links {\r\n  display: grid;\r\n  gap: 10px;\r\n}\r\n\r\n.tgri-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(--tgri-white);\r\n  font-weight: 720;\r\n}\r\n\r\n.tgri-tool-link::after {\r\n  content: \"\u2192\";\r\n}\r\n\r\n\/* BUTTONS *\/\r\n\r\n.tgri-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(--tgri-navy);\r\n  color: var(--tgri-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.tgri-button-alt {\r\n  background: var(--tgri-blue);\r\n}\r\n\r\n.tgri-contact {\r\n  text-align: center;\r\n}\r\n\r\n.tgri-contact p {\r\n  max-width: 760px;\r\n  margin-inline: auto;\r\n  color: var(--tgri-muted);\r\n}\r\n\r\n\/* RESPONSIVE *\/\r\n\r\n@media (max-width: 1060px) {\r\n  .tgri-topic-grid {\r\n    grid-template-columns: repeat(2, minmax(0, 1fr));\r\n  }\r\n\r\n  .tgri-situation-grid,\r\n  .tgri-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  .tgri-system-box,\r\n  .tgri-tool-box,\r\n  .tgri-search-box {\r\n    grid-template-columns: 1fr;\r\n  }\r\n}\r\n\r\n@media (max-width: 680px) {\r\n  .tgri-wrap {\r\n    width: min(calc(100% - 28px), var(--tgri-width));\r\n  }\r\n\r\n  .tgri-section {\r\n    padding: 62px 0;\r\n  }\r\n\r\n  .tgri-hero {\r\n    padding: 68px 0 58px;\r\n  }\r\n\r\n  .tgri-jump-link {\r\n    width: 100%;\r\n  }\r\n\r\n  .tgri-topic-grid,\r\n  .tgri-situation-grid,\r\n  .tgri-article-grid {\r\n    grid-template-columns: 1fr;\r\n  }\r\n\r\n  .tgri-system-box,\r\n  .tgri-tool-box {\r\n    padding: 29px 24px;\r\n  }\r\n\r\n  .tgri-button {\r\n    width: 100%;\r\n  }\r\n}\r\n<\/style>\r\n\r\n<style>\r\n.taxrep-us-de-german-resident-inherits-from-us .tgri-hero h1 {\r\n  max-width: 1020px;\r\n}\r\n\r\n.tgri-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(--tgri-blue-soft);\r\n  color: var(--tgri-blue);\r\n  font-size: 0.78rem;\r\n  font-weight: 800;\r\n}\r\n\r\n.tgri-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.tgri-side-box {\r\n  padding: 28px;\r\n  border: 1px solid var(--tgri-line);\r\n  border-radius: 18px;\r\n  background: var(--tgri-white);\r\n  box-shadow: 0 8px 24px rgba(14,41,66,.045);\r\n}\r\n\r\n.tgri-side-box h3 {\r\n  font-size: 1.22rem;\r\n}\r\n\r\n.tgri-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.tgri-side-list li {\r\n  position: relative;\r\n  padding-left: 23px;\r\n  color: var(--tgri-muted);\r\n}\r\n\r\n.tgri-side-list li::before {\r\n  content: \"\u2192\";\r\n  position: absolute;\r\n  left: 0;\r\n  color: var(--tgri-blue);\r\n  font-weight: 900;\r\n}\r\n\r\n.tgri-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.tgri-step {\r\n  padding: 25px;\r\n  border: 1px solid var(--tgri-line);\r\n  border-radius: 18px;\r\n  background: var(--tgri-white);\r\n}\r\n\r\n.tgri-step-no {\r\n  margin-bottom: 10px;\r\n  color: var(--tgri-red);\r\n  font-size: .75rem;\r\n  font-weight: 850;\r\n  letter-spacing: .08em;\r\n}\r\n\r\n.tgri-step p {\r\n  margin-bottom: 0;\r\n  color: var(--tgri-muted);\r\n}\r\n\r\n.tgri-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.tgri-question-card {\r\n  padding: 24px 25px;\r\n  border: 1px solid var(--tgri-line);\r\n  border-radius: 16px;\r\n  background: var(--tgri-white);\r\n}\r\n\r\n.tgri-question-card h3 {\r\n  font-size: 1.18rem;\r\n}\r\n\r\n.tgri-question-card p {\r\n  margin-bottom: 0;\r\n  color: var(--tgri-muted);\r\n}\r\n\r\n.tgri-note {\r\n  margin-top: 34px;\r\n  padding: 24px 27px;\r\n  border-left: 5px solid var(--tgri-blue);\r\n  border-radius: 0 14px 14px 0;\r\n  background: var(--tgri-blue-soft);\r\n}\r\n\r\n.tgri-note p:last-child {\r\n  margin-bottom: 0;\r\n}\r\n\r\n.tgri-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(--tgri-line);\r\n  border-radius: 18px;\r\n  background: var(--tgri-white);\r\n}\r\n\r\n.tgri-sister p {\r\n  margin-bottom: 0;\r\n  color: var(--tgri-muted);\r\n}\r\n\r\n@media (max-width: 980px) {\r\n  .tgri-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  .tgri-two-col,\r\n  .tgri-sister {\r\n    grid-template-columns: 1fr;\r\n  }\r\n}\r\n\r\n@media (max-width: 680px) {\r\n  .tgri-step-grid,\r\n  .tgri-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-german-resident-inherits-from-us\">\r\n\r\n  <section class=\"tgri-hero\">\r\n    <div class=\"tgri-wrap tgri-hero-content\">\r\n      <div class=\"tgri-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 r\u00e9sident allemand h\u00e9rite des \u00c9tats-Unis.<\/span>\r\n      <\/div>\r\n\r\n      <p class=\"tgri-eyebrow\">Sc\u00e9nario de succession entre les \u00c9tats-Unis et l'Allemagne<\/p>\r\n      <h1>Un r\u00e9sident allemand h\u00e9rite des \u00c9tats-Unis.<\/h1>\r\n\r\n      <p class=\"tgri-lead\">\r\n        Un h\u00e9ritage en provenance des \u00c9tats-Unis peut engendrer une exposition \u00e0 l'imp\u00f4t sur les successions am\u00e9ricain, des obligations et une \u00e9valuation en mati\u00e8re d'imp\u00f4t sur les successions allemand, ainsi que des probl\u00e8mes de documentation et d'\u00e9limination de la double imposition pour un b\u00e9n\u00e9ficiaire r\u00e9sidant en Allemagne. L'analyse d\u00e9pend du d\u00e9funt, du b\u00e9n\u00e9ficiaire, des actifs et des dispositions applicables de la convention fiscale entre les \u00c9tats-Unis et l'Allemagne relative aux imp\u00f4ts sur les successions et les donations.\r\n      <\/p>\r\n\r\n      <nav class=\"tgri-jump-nav\" aria-label=\"Sections de page\">\r\n        <a class=\"tgri-jump-link\" href=\"#overview\">Vue d'ensemble<\/a>\r\n        <a class=\"tgri-jump-link\" href=\"#us-estate\">Imp\u00f4t sur les successions des \u00c9tats-Unis<\/a>\r\n        <a class=\"tgri-jump-link\" href=\"#german-tax\">Imp\u00f4t allemand<\/a>\r\n        <a class=\"tgri-jump-link\" href=\"#assets\">Types d'actifs<\/a>\r\n        <a class=\"tgri-jump-link\" href=\"#planning\">Planification<\/a>\r\n      <\/nav>\r\n    <\/div>\r\n  <\/section>\r\n\r\n  <section id=\"overview\" class=\"tgri-section\">\r\n    <div class=\"tgri-wrap\">\r\n      <div class=\"tgri-two-col\">\r\n        <div class=\"tgri-intro\">\r\n          <p class=\"tgri-eyebrow\">Vue d'ensemble<\/p>\r\n          <h2>La m\u00eame succession peut \u00eatre pertinente dans les deux pays<\/h2>\r\n\r\n          <p class=\"tgri-lead\">\r\n            Les \u00c9tats-Unis et l'Allemagne utilisent des crit\u00e8res de rattachement diff\u00e9rents pour les droits de mutation. L'exposition aux droits de succession am\u00e9ricains peut d\u00e9pendre de la citoyennet\u00e9, du domicile du d\u00e9funt et de la localisation des actifs, tandis que l'Allemagne peut imposer une succession sur la base du lien du d\u00e9funt ou du b\u00e9n\u00e9ficiaire avec l'Allemagne.\r\n          <\/p>\r\n\r\n          <p>\r\n            Le trait\u00e9 peut devenir important lorsque les deux syst\u00e8mes s'appliquent au m\u00eame transfert. Des obligations distinctes de notification et de d\u00e9claration en Allemagne peuvent toujours subsister, m\u00eame lorsqu'un imp\u00f4t sur les successions am\u00e9ricain a d\u00e9j\u00e0 \u00e9t\u00e9 \u00e9valu\u00e9.\r\n          <\/p>\r\n        <\/div>\r\n\r\n        <aside class=\"tgri-side-box\">\r\n          <h3>Questions \u00e0 r\u00e9soudre<\/h3>\r\n          <ul class=\"tgri-side-list\">\r\n            <li>Le d\u00e9funt \u00e9tait-il citoyen ou domicili\u00e9 aux \u00c9tats-Unis ?<\/li>\r\n            <li>Les actifs situ\u00e9s aux \u00c9tats-Unis font-ils partie de la succession ?<\/li>\r\n            <li>Un imp\u00f4t sur les successions am\u00e9ricain est-il d\u00fb ?<\/li>\r\n            <li>Les droits de succession allemands sont-ils dus ?<\/li>\r\n            <li>Est-ce que les trait\u00e9s ou l'all\u00e8gement du cr\u00e9dit peuvent r\u00e9duire la double imposition ?<\/li>\r\n            <li>Quels registres de base et d'\u00e9valuation doivent \u00eatre conserv\u00e9s ?<\/li>\r\n          <\/ul>\r\n        <\/aside>\r\n      <\/div>\r\n\r\n      <div class=\"tgri-sister\">\r\n        <div>\r\n          <h3>Perspective fiscale allemande<\/h3>\r\n          <p>\r\n            L'interlocuteur allemand TaxRep se concentre sur les questions de responsabilit\u00e9 fiscale en mati\u00e8re de succession en Allemagne, d'exon\u00e9rations, d'\u00e9valuation, de d\u00e9claration et d'all\u00e8gement de la double imposition pour les successions re\u00e7ues des \u00c9tats-Unis.\r\n          <\/p>\r\n        <\/div>\r\n        <a class=\"tgri-button tgri-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-estate\" class=\"tgri-section tgri-section-soft\">\r\n    <div class=\"tgri-wrap\">\r\n      <p class=\"tgri-eyebrow\">Imp\u00f4t sur les successions des \u00c9tats-Unis<\/p>\r\n      <h2>L&#x27;analyse am\u00e9ricaine part du d\u00e9funt et de son patrimoine<\/h2>\r\n\r\n      <div class=\"tgri-situation-grid\">\r\n\r\n        <article class=\"tgri-situation-card\">\r\n          <h3>D\u00e9funts de nationalit\u00e9 am\u00e9ricaine ou r\u00e9sidents aux \u00c9tats-Unis<\/h3>\r\n          <p>\r\n            Les r\u00e8gles de l'imp\u00f4t sur les successions des \u00c9tats-Unis peuvent s'appliquer largement \u00e0 la succession d'un citoyen am\u00e9ricain ou d'un d\u00e9funt domicili\u00e9 aux \u00c9tats-Unis, sous r\u00e9serve des exclusions, d\u00e9ductions et dispositions de trait\u00e9s applicables.\r\n          <\/p>\r\n          <div class=\"tgri-tags\"><span class=\"tgri-tag\">Droits de succession<\/span><span class=\"tgri-tag\">D\u00e9funt am\u00e9ricain<\/span><\/div>\r\n        <\/article>\r\n\r\n        <article class=\"tgri-situation-card\">\r\n          <h3>D\u00e9funt non-r\u00e9sident des \u00c9tats-Unis poss\u00e9dant des actifs aux \u00c9tats-Unis<\/h3>\r\n          <p>\r\n            Les actifs situ\u00e9s aux \u00c9tats-Unis peuvent cr\u00e9er une exposition \u00e0 l'imp\u00f4t sur les successions am\u00e9ricain, m\u00eame lorsque le d\u00e9funt n'\u00e9tait ni citoyen ni domicili\u00e9 aux \u00c9tats-Unis.\r\n          <\/p>\r\n          <div class=\"tgri-tags\"><span class=\"tgri-tag\">situ\u00e9 aux \u00c9tats-Unis<\/span><span class=\"tgri-tag\">706-NA<\/span><\/div>\r\n        <\/article>\r\n\r\n        <article class=\"tgri-situation-card\">\r\n          <h3>Imp\u00f4ts f\u00e9d\u00e9raux et d'\u00c9tat<\/h3>\r\n          <p>\r\n            L'imp\u00f4t f\u00e9d\u00e9ral sur les successions et les \u00e9ventuels imp\u00f4ts \u00e9tatiques sur les successions ou les heritages doivent \u00eatre examin\u00e9s s\u00e9par\u00e9ment car les r\u00e8gles au niveau des \u00c9tats peuvent diff\u00e9rer sensiblement de mani\u00e8re importante.\r\n          <\/p>\r\n          <div class=\"tgri-tags\"><span class=\"tgri-tag\">F\u00e9d\u00e9ral<\/span><span class=\"tgri-tag\">Imp\u00f4t d'\u00c9tat<\/span><\/div>\r\n        <\/article>\r\n\r\n      <\/div>\r\n    <\/div>\r\n  <\/section>\r\n\r\n  <section id=\"german-tax\" class=\"tgri-section\">\r\n    <div class=\"tgri-wrap\">\r\n      <p class=\"tgri-eyebrow\">Droits de succession en Allemagne<\/p>\r\n      <h2>Une r\u00e9sidence en Allemagne peut faire entrer un h\u00e9ritage am\u00e9ricain dans le syst\u00e8me fiscal allemand des droits de mutation<\/h2>\r\n\r\n      <div class=\"tgri-question-grid\">\r\n\r\n        <div class=\"tgri-question-card\">\r\n          <h3>B\u00e9n\u00e9ficiaire r\u00e9sident en Allemagne<\/h3>\r\n          <p>\r\n            Un b\u00e9n\u00e9ficiaire r\u00e9sidant en Allemagne peut cr\u00e9er une exposition fiscale aux droits de succession allemands, m\u00eame si tous les biens h\u00e9rit\u00e9s sont situ\u00e9s aux \u00c9tats-Unis.\r\n          <\/p>\r\n        <\/div>\r\n\r\n        <div class=\"tgri-question-card\">\r\n          <h3>Abattements et classe d'imp\u00f4t<\/h3>\r\n          <p>\r\n            Les allocations et les taux allemands d\u00e9pendent en partie des liens familiaux et d'autres facteurs l\u00e9gaux.\r\n          <\/p>\r\n        <\/div>\r\n\r\n        <div class=\"tgri-question-card\">\r\n          <h3>Notification et d\u00e9p\u00f4t<\/h3>\r\n          <p>\r\n            Les r\u00e8gles allemandes de notification d'acquisition et de d\u00e9p\u00f4t doivent \u00eatre v\u00e9rifi\u00e9es ind\u00e9pendamment de tout d\u00e9p\u00f4t successoral am\u00e9ricain.\r\n          <\/p>\r\n        <\/div>\r\n\r\n        <div class=\"tgri-question-card\">\r\n          <h3>Coordination des cr\u00e9dits d'imp\u00f4t<\/h3>\r\n          <p>\r\n            L'imp\u00f4t sur les successions am\u00e9ricain pay\u00e9 sur le m\u00eame transfert peut \u00eatre pertinent pour l'application d'une convention fiscale ou pour l'obtention d'un cr\u00e9dit d'imp\u00f4t \u00e9tranger en Allemagne, sous r\u00e9serve des conditions applicables.\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=\"tgri-section tgri-section-soft\">\r\n    <div class=\"tgri-wrap\">\r\n      <p class=\"tgri-eyebrow\">Actifs et probl\u00e8mes de suivi<\/p>\r\n      <h2>Le type d'actif dont vous avez h\u00e9rit\u00e9 influence les prochaines questions fiscales<\/h2>\r\n\r\n      <div class=\"tgri-article-grid\">\r\n\r\n        <article class=\"tgri-article-card\"><div class=\"tgri-article-accent\"><\/div><div class=\"tgri-article-body\">\r\n          <div class=\"tgri-article-meta\">Droits de succession<\/div>\r\n          <h3>Imp\u00f4t sur les successions am\u00e9ricain pour les r\u00e9sidents allemands<\/h3>\r\n          <p>Biens situ\u00e9s aux \u00c9tats-Unis, protection par trait\u00e9 et obligations de d\u00e9claration en mati\u00e8re d'imp\u00f4t sur les successions.<\/p>\r\n          <a class=\"tgri-card-link\" href=\"\/fr\/etats-unis-allemagne\/us-estate-tax-german-resident\/\">Lire le guide<\/a>\r\n        <\/div><\/article>\r\n\r\n        <article class=\"tgri-article-card\"><div class=\"tgri-article-accent\"><\/div><div class=\"tgri-article-body\">\r\n          <div class=\"tgri-article-meta\">Imp\u00f4ts de l'\u00c9tat<\/div>\r\n          <h3>droits de succession et imp\u00f4ts sur les successions des \u00c9tats am\u00e9ricains<\/h3>\r\n          <p>Les droits de mutation au niveau des \u00c9tats et leur interaction avec la fiscalit\u00e9 allemande et les demandes de cr\u00e9dit.<\/p>\r\n          <a class=\"tgri-card-link\" href=\"\/fr\/etats-unis-allemagne\/us-state-estate-inheritance-tax-germany\/\">Lire le guide<\/a>\r\n        <\/div><\/article>\r\n\r\n        <article class=\"tgri-article-card\"><div class=\"tgri-article-accent\"><\/div><div class=\"tgri-article-body\">\r\n          <div class=\"tgri-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>Domicile, affectation du situs et all\u00e8gement en cas d'application simultan\u00e9e des deux r\u00e9gimes de droits de mutation.<\/p>\r\n          <a class=\"tgri-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=\"tgri-article-card\"><div class=\"tgri-article-accent\"><\/div><div class=\"tgri-article-body\">\r\n          <div class=\"tgri-article-meta\">Cr\u00e9dits<\/div>\r\n          <h3>Coordination des cr\u00e9dits d'imp\u00f4t sur les successions<\/h3>\r\n          <p>Avis d'imposition allemands et am\u00e9ricains, justificatifs de paiement et calendrier pour l'all\u00e8gement de la double imposition.<\/p>\r\n          <a class=\"tgri-card-link\" href=\"\/fr\/etats-unis-allemagne\/inheritance-tax-credit-coordination\/\">Lire le guide<\/a>\r\n        <\/div><\/article>\r\n\r\n        <article class=\"tgri-article-card\"><div class=\"tgri-article-accent\"><\/div><div class=\"tgri-article-body\">\r\n          <div class=\"tgri-article-meta\">\u00c9valuation<\/div>\r\n          <h3>\u00c9valuation de succession aux \u00c9tats-Unis et en Allemagne<\/h3>\r\n          <p>Pourquoi les valeurs des taxes de mutation allemandes et les registres de juste valeur marchande ou de base am\u00e9ricains peuvent ne pas \u00eatre identiques.<\/p>\r\n          <a class=\"tgri-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=\"tgri-article-card\"><div class=\"tgri-article-accent\"><\/div><div class=\"tgri-article-body\">\r\n          <div class=\"tgri-article-meta\">Administration<\/div>\r\n          <h3>Ex\u00e9cuteur testamentaire et administration des successions transfrontali\u00e8res<\/h3>\r\n          <p>V\u00e9rification successorale, documentation d'ex\u00e9cuteur testamentaire, transferts d'actifs et pi\u00e8ces justificatives pour des d\u00e9clarations coordonn\u00e9es aux \u00c9tats-Unis et en Allemagne.<\/p>\r\n          <a class=\"tgri-card-link\" href=\"\/fr\/etats-unis-allemagne\/executor-estate-administration\/\">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=\"tgri-section\">\r\n    <div class=\"tgri-wrap\">\r\n      <p class=\"tgri-eyebrow\">Documents et planification<\/p>\r\n      <h2>Pr\u00e9server le dossier successoral am\u00e9ricain avant que les actifs ne soient distribu\u00e9s ou vendus<\/h2>\r\n\r\n      <div class=\"tgri-question-grid\">\r\n        <div class=\"tgri-question-card\"><h3>D\u00e9clarations de succession<\/h3><p>Conservez le formulaire 706 ou 706-NA ainsi que les annexes justificatives l\u00e0 o\u00f9 ils ont \u00e9t\u00e9 d\u00e9pos\u00e9s.<\/p><\/div>\r\n        <div class=\"tgri-question-card\"><h3>Documents fiscaux de l'\u00c9tat<\/h3><p>Conservez les d\u00e9clarations de succession ou de droits de mutation, les avis d'imposition et les justificatifs de paiement.<\/p><\/div>\r\n        <div class=\"tgri-question-card\"><h3>Registres d'\u00e9valuation<\/h3><p>Conservez les expertises au jour du d\u00e9c\u00e8s, les relev\u00e9s de compte de courtage et les \u00e9valuations d'entreprise.<\/p><\/div>\r\n        <div class=\"tgri-question-card\"><h3>Dossiers fiscaux allemands<\/h3><p>Conservez les avis d'imposition, retours, \u00e9valuations et pi\u00e8ces justificatives allemands utilis\u00e9s pour toute demande de cr\u00e9dit d'imp\u00f4t.<\/p><\/div>\r\n        <div class=\"tgri-question-card\"><h3>Documentation de base<\/h3><p>Documenter la base de calcul s\u00e9par\u00e9ment pour les ventes futures plut\u00f4t que de se fier uniquement \u00e0 la valeur fiscale de succession allemande.<\/p><\/div>\r\n        <div class=\"tgri-question-card\"><h3>Revenu futur<\/h3><p>Examinez la mani\u00e8re dont les biens, les titres ou les participations commerciales am\u00e9ricains dont vous h\u00e9ritez seront impos\u00e9s tant que le b\u00e9n\u00e9ficiaire r\u00e9side en Allemagne.<\/p><\/div>\r\n      <\/div>\r\n    <\/div>\r\n  <\/section>\r\n\r\n  <section class=\"tgri-section tgri-section-soft\">\r\n    <div class=\"tgri-wrap\">\r\n      <p class=\"tgri-eyebrow\">Guides connexes \u00c9tats-Unis-Allemagne<\/p>\r\n      <h2>Poursuivre avec les questions successorales pertinentes<\/h2>\r\n\r\n      <div class=\"tgri-topic-grid\">\r\n        <a class=\"tgri-topic-card\" href=\"\/fr\/etats-unis-allemagne\/dons-successoraux\/\">\r\n          <div class=\"tgri-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=\"tgri-card-link\">Explorer les successions et donations<\/span>\r\n        <\/a>\r\n\r\n        <a class=\"tgri-topic-card\" href=\"\/fr\/etats-unis-allemagne\/us-estate-tax-german-resident\/\">\r\n          <div class=\"tgri-topic-number\">706<\/div>\r\n          <h3>Imp\u00f4t sur les successions des \u00c9tats-Unis<\/h3>\r\n          <p>Exposition \u00e0 l'imp\u00f4t sur les successions am\u00e9ricain pour les r\u00e9sidents et b\u00e9n\u00e9ficiaires allemands.<\/p>\r\n          <span class=\"tgri-card-link\">Explorez l'imp\u00f4t sur les successions<\/span>\r\n        <\/a>\r\n\r\n        <a class=\"tgri-topic-card\" href=\"\/fr\/etats-unis-allemagne\/estate-gift-tax-treaty\/\">\r\n          <div class=\"tgri-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 entre les \u00c9tats-Unis et l'Allemagne.<\/p>\r\n          <span class=\"tgri-card-link\">Explorer le trait\u00e9<\/span>\r\n        <\/a>\r\n\r\n        <a class=\"tgri-topic-card\" href=\"\/fr\/etats-unis-allemagne\/inheritance-tax-credit-coordination\/\">\r\n          <div class=\"tgri-topic-number\">FTC<\/div>\r\n          <h3>Coordination des cr\u00e9dits d'imp\u00f4t<\/h3>\r\n          <p>Coordination des imp\u00f4ts de mutation allemands et am\u00e9ricains et des pi\u00e8ces justificatives.<\/p>\r\n          <span class=\"tgri-card-link\">Explorer les cr\u00e9dits<\/span>\r\n        <\/a>\r\n      <\/div>\r\n    <\/div>\r\n  <\/section>\r\n\r\n  <section class=\"tgri-section\">\r\n    <div class=\"tgri-wrap tgri-contact\">\r\n      <p class=\"tgri-eyebrow\">Imp\u00f4t sur les successions entre les \u00c9tats-Unis et l'Allemagne<\/p>\r\n      <h2>Vivre en Allemagne et h\u00e9riter des \u00c9tats-Unis ?<\/h2>\r\n      <p>\r\n        Nous pouvons coordonner l'imp\u00f4t sur les successions am\u00e9ricain, l'imp\u00f4t sur les successions allemand, l'all\u00e8gement conventionnel, l'\u00e9valuation, les cr\u00e9dits d'imp\u00f4t, les imp\u00f4ts des \u00c9tats et la taxation ult\u00e9rieure des actifs h\u00e9rit\u00e9s.\r\n      <\/p>\r\n      <a class=\"tgri-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 German Resident Inherits from the U.S. U.S.\u2013Germany Inheritance Scenario German Resident Inherits from the U.S. An inheritance from the United States can create U.S. estate-tax exposure, German inheritance-tax obligations and valuation, documentation and double-tax-relief issues for a beneficiary living in Germany. The analysis depends on the decedent, the beneficiary, [&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-16003","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>German Resident Inherits from the U.S. | Inheritance Tax Guide<\/title>\n<meta name=\"description\" content=\"Tax guidance for German residents inheriting from the U.S., including U.S. estate tax, German inheritance tax, treaty relief and tax credits.\" \/>\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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