{"id":16028,"date":"2026-08-27T16:32:56","date_gmt":"2026-08-27T16:32:56","guid":{"rendered":"https:\/\/taxrep.us\/?page_id=16028"},"modified":"2026-08-27T16:34:29","modified_gmt":"2026-08-27T16:34:29","slug":"donation-de-parts-sociales-de-gmbh-allemande-a-une-personne-americaine","status":"publish","type":"page","link":"https:\/\/taxrep.us\/fr\/united-states-germany\/german-gmbh-shares-inheritance-gift-us-person\/","title":{"rendered":"parts sociales de GmbH allemande h\u00e9ritage donation personne am\u00e9ricaine"},"content":{"rendered":"<div data-elementor-type=\"wp-page\" data-elementor-id=\"16028\" class=\"elementor elementor-16028\">\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-gmbh-shares-inheritance-gift-us-person,\r\n.taxrep-us-de-german-gmbh-shares-inheritance-gift-us-person * {\r\n  box-sizing: border-box;\r\n}\r\n\r\n.taxrep-us-de-german-gmbh-shares-inheritance-gift-us-person {\r\n  --tggs-navy: #0e2942;\r\n  --tggs-navy-light: #173c5d;\r\n  --tggs-blue: #2b6f97;\r\n  --tggs-blue-soft: #eaf3f8;\r\n  --tggs-red: #d94141;\r\n  --tggs-red-soft: #fbecec;\r\n  --tggs-text: #1c2b38;\r\n  --tggs-muted: #617181;\r\n  --tggs-line: #dbe3e8;\r\n  --tggs-soft: #f4f7f9;\r\n  --tggs-white: #ffffff;\r\n  --tggs-shadow: 0 16px 42px rgba(14, 41, 66, 0.10);\r\n  --tggs-width: 1180px;\r\n\r\n  color: var(--tggs-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-gmbh-shares-inheritance-gift-us-person a {\r\n  color: inherit;\r\n  text-decoration: none;\r\n}\r\n\r\n.tggs-wrap {\r\n  width: min(calc(100% - 40px), var(--tggs-width));\r\n  margin-inline: auto;\r\n}\r\n\r\n.tggs-section {\r\n  padding: 82px 0;\r\n}\r\n\r\n.tggs-section-soft {\r\n  background: var(--tggs-soft);\r\n}\r\n\r\n.tggs-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(--tggs-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.tggs-eyebrow::before {\r\n  content: \"\";\r\n  width: 28px;\r\n  height: 3px;\r\n  border-radius: 999px;\r\n  background: var(--tggs-red);\r\n}\r\n\r\n.taxrep-us-de-german-gmbh-shares-inheritance-gift-us-person h1,\r\n.taxrep-us-de-german-gmbh-shares-inheritance-gift-us-person h2,\r\n.taxrep-us-de-german-gmbh-shares-inheritance-gift-us-person h3 {\r\n  margin-top: 0;\r\n  color: var(--tggs-navy);\r\n  line-height: 1.14;\r\n  letter-spacing: -0.025em;\r\n}\r\n\r\n.taxrep-us-de-german-gmbh-shares-inheritance-gift-us-person 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-gmbh-shares-inheritance-gift-us-person 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-gmbh-shares-inheritance-gift-us-person h3 {\r\n  margin-bottom: 11px;\r\n  font-size: 1.38rem;\r\n}\r\n\r\n.taxrep-us-de-german-gmbh-shares-inheritance-gift-us-person p {\r\n  margin: 0 0 18px;\r\n}\r\n\r\n.tggs-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.tggs-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.tggs-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.tggs-hero-content {\r\n  position: relative;\r\n  z-index: 1;\r\n}\r\n\r\n.tggs-breadcrumb {\r\n  display: flex;\r\n  flex-wrap: wrap;\r\n  gap: 7px;\r\n  margin-bottom: 18px;\r\n  color: var(--tggs-muted);\r\n  font-size: 0.9rem;\r\n}\r\n\r\n.tggs-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.tggs-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.tggs-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(--tggs-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.tggs-jump-link:hover {\r\n  transform: translateY(-2px);\r\n  border-color: var(--tggs-blue);\r\n  background: #fff;\r\n}\r\n\r\n\/* INTRO *\/\r\n\r\n.tggs-intro {\r\n  max-width: 900px;\r\n}\r\n\r\n.tggs-intro strong {\r\n  color: var(--tggs-navy);\r\n}\r\n\r\n\/* TOPICS *\/\r\n\r\n.tggs-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.tggs-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(--tggs-line);\r\n  border-radius: 20px;\r\n  background: var(--tggs-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.tggs-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(--tggs-blue);\r\n}\r\n\r\n.tggs-topic-card:nth-child(2n)::before {\r\n  background: var(--tggs-red);\r\n}\r\n\r\n.tggs-topic-card:nth-child(4n)::before {\r\n  background: var(--tggs-navy);\r\n}\r\n\r\n.tggs-topic-card:hover {\r\n  transform: translateY(-5px);\r\n  border-color: rgba(43, 111, 151, 0.42);\r\n  box-shadow: var(--tggs-shadow);\r\n}\r\n\r\n.tggs-topic-number {\r\n  margin-bottom: 13px;\r\n  color: var(--tggs-blue);\r\n  font-size: 0.75rem;\r\n  font-weight: 850;\r\n  letter-spacing: 0.08em;\r\n}\r\n\r\n.tggs-topic-card p {\r\n  margin-bottom: 24px;\r\n  color: var(--tggs-muted);\r\n}\r\n\r\n.tggs-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(--tggs-navy);\r\n  font-weight: 780;\r\n}\r\n\r\n.tggs-card-link::after {\r\n  content: \"\u2192\";\r\n  transition: transform 0.18s ease;\r\n}\r\n\r\n.tggs-topic-card:hover .tggs-card-link::after,\r\n.tggs-situation-card:hover .tggs-card-link::after,\r\n.tggs-article-card:hover .tggs-card-link::after {\r\n  transform: translateX(4px);\r\n}\r\n\r\n\/* SYSTEM *\/\r\n\r\n.tggs-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(--tggs-line);\r\n  border-radius: 20px;\r\n  background: var(--tggs-white);\r\n}\r\n\r\n.tggs-system-box p:last-child {\r\n  margin-bottom: 0;\r\n}\r\n\r\n.tggs-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.tggs-system-points li {\r\n  position: relative;\r\n  padding-left: 24px;\r\n  color: var(--tggs-muted);\r\n}\r\n\r\n.tggs-system-points li::before {\r\n  content: \"\u2713\";\r\n  position: absolute;\r\n  left: 0;\r\n  color: var(--tggs-blue);\r\n  font-weight: 900;\r\n}\r\n\r\n\/* SITUATIONS *\/\r\n\r\n.tggs-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.tggs-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(--tggs-line);\r\n  border-radius: 18px;\r\n  background: var(--tggs-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.tggs-situation-card:hover {\r\n  transform: translateY(-4px);\r\n  box-shadow: var(--tggs-shadow);\r\n}\r\n\r\n.tggs-situation-card p {\r\n  color: var(--tggs-muted);\r\n}\r\n\r\n.tggs-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.tggs-tag {\r\n  display: inline-flex;\r\n  padding: 5px 9px;\r\n  border-radius: 999px;\r\n  background: var(--tggs-blue-soft);\r\n  color: var(--tggs-blue);\r\n  font-size: 0.73rem;\r\n  font-weight: 700;\r\n}\r\n\r\n\/* ARTICLES *\/\r\n\r\n.tggs-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.tggs-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(--tggs-line);\r\n  border-radius: 18px;\r\n  background: var(--tggs-white);\r\n  transition:\r\n    transform 0.2s ease,\r\n    box-shadow 0.2s ease;\r\n}\r\n\r\n.tggs-article-card:hover {\r\n  transform: translateY(-4px);\r\n  box-shadow: var(--tggs-shadow);\r\n}\r\n\r\n.tggs-article-accent {\r\n  height: 6px;\r\n  background: var(--tggs-blue);\r\n}\r\n\r\n.tggs-article-card:nth-child(3n + 1) .tggs-article-accent {\r\n  background: var(--tggs-red);\r\n}\r\n\r\n.tggs-article-card:nth-child(3n + 3) .tggs-article-accent {\r\n  background: var(--tggs-navy);\r\n}\r\n\r\n.tggs-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.tggs-article-meta {\r\n  margin-bottom: 11px;\r\n  color: var(--tggs-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.tggs-article-body p {\r\n  color: var(--tggs-muted);\r\n}\r\n\r\n\/* SEARCH *\/\r\n\r\n.tggs-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(--tggs-line);\r\n  border-radius: 18px;\r\n  background: var(--tggs-blue-soft);\r\n}\r\n\r\n.tggs-search-box p {\r\n  margin-bottom: 0;\r\n  color: #506b7e;\r\n}\r\n\r\n\/* TOOLS *\/\r\n\r\n.tggs-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(--tggs-navy);\r\n  box-shadow: 0 22px 48px rgba(14, 41, 66, 0.22);\r\n}\r\n\r\n.tggs-tool-box h2,\r\n.tggs-tool-box p {\r\n  color: var(--tggs-white);\r\n}\r\n\r\n.tggs-tool-box p {\r\n  color: rgba(255, 255, 255, 0.76);\r\n}\r\n\r\n.tggs-tool-links {\r\n  display: grid;\r\n  gap: 10px;\r\n}\r\n\r\n.tggs-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(--tggs-white);\r\n  font-weight: 720;\r\n}\r\n\r\n.tggs-tool-link::after {\r\n  content: \"\u2192\";\r\n}\r\n\r\n\/* BUTTONS *\/\r\n\r\n.tggs-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(--tggs-navy);\r\n  color: var(--tggs-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.tggs-button-alt {\r\n  background: var(--tggs-blue);\r\n}\r\n\r\n.tggs-contact {\r\n  text-align: center;\r\n}\r\n\r\n.tggs-contact p {\r\n  max-width: 760px;\r\n  margin-inline: auto;\r\n  color: var(--tggs-muted);\r\n}\r\n\r\n\/* RESPONSIVE *\/\r\n\r\n@media (max-width: 1060px) {\r\n  .tggs-topic-grid {\r\n    grid-template-columns: repeat(2, minmax(0, 1fr));\r\n  }\r\n\r\n  .tggs-situation-grid,\r\n  .tggs-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  .tggs-system-box,\r\n  .tggs-tool-box,\r\n  .tggs-search-box {\r\n    grid-template-columns: 1fr;\r\n  }\r\n}\r\n\r\n@media (max-width: 680px) {\r\n  .tggs-wrap {\r\n    width: min(calc(100% - 28px), var(--tggs-width));\r\n  }\r\n\r\n  .tggs-section {\r\n    padding: 62px 0;\r\n  }\r\n\r\n  .tggs-hero {\r\n    padding: 68px 0 58px;\r\n  }\r\n\r\n  .tggs-jump-link {\r\n    width: 100%;\r\n  }\r\n\r\n  .tggs-topic-grid,\r\n  .tggs-situation-grid,\r\n  .tggs-article-grid {\r\n    grid-template-columns: 1fr;\r\n  }\r\n\r\n  .tggs-system-box,\r\n  .tggs-tool-box {\r\n    padding: 29px 24px;\r\n  }\r\n\r\n  .tggs-button {\r\n    width: 100%;\r\n  }\r\n}\r\n<\/style>\r\n\r\n<style>\r\n.taxrep-us-de-german-gmbh-shares-inheritance-gift-us-person .tggs-hero h1 {\r\n  max-width: 1020px;\r\n}\r\n\r\n.tggs-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(--tggs-blue-soft);\r\n  color: var(--tggs-blue);\r\n  font-size: 0.78rem;\r\n  font-weight: 800;\r\n}\r\n\r\n.tggs-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.tggs-side-box {\r\n  padding: 28px;\r\n  border: 1px solid var(--tggs-line);\r\n  border-radius: 18px;\r\n  background: var(--tggs-white);\r\n  box-shadow: 0 8px 24px rgba(14,41,66,.045);\r\n}\r\n\r\n.tggs-side-box h3 {\r\n  font-size: 1.22rem;\r\n}\r\n\r\n.tggs-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.tggs-side-list li {\r\n  position: relative;\r\n  padding-left: 23px;\r\n  color: var(--tggs-muted);\r\n}\r\n\r\n.tggs-side-list li::before {\r\n  content: \"\u2192\";\r\n  position: absolute;\r\n  left: 0;\r\n  color: var(--tggs-blue);\r\n  font-weight: 900;\r\n}\r\n\r\n.tggs-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.tggs-step {\r\n  padding: 25px;\r\n  border: 1px solid var(--tggs-line);\r\n  border-radius: 18px;\r\n  background: var(--tggs-white);\r\n}\r\n\r\n.tggs-step-no {\r\n  margin-bottom: 10px;\r\n  color: var(--tggs-red);\r\n  font-size: .75rem;\r\n  font-weight: 850;\r\n  letter-spacing: .08em;\r\n}\r\n\r\n.tggs-step p {\r\n  margin-bottom: 0;\r\n  color: var(--tggs-muted);\r\n}\r\n\r\n.tggs-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.tggs-question-card {\r\n  padding: 24px 25px;\r\n  border: 1px solid var(--tggs-line);\r\n  border-radius: 16px;\r\n  background: var(--tggs-white);\r\n}\r\n\r\n.tggs-question-card h3 {\r\n  font-size: 1.18rem;\r\n}\r\n\r\n.tggs-question-card p {\r\n  margin-bottom: 0;\r\n  color: var(--tggs-muted);\r\n}\r\n\r\n.tggs-note {\r\n  margin-top: 34px;\r\n  padding: 24px 27px;\r\n  border-left: 5px solid var(--tggs-blue);\r\n  border-radius: 0 14px 14px 0;\r\n  background: var(--tggs-blue-soft);\r\n}\r\n\r\n.tggs-note p:last-child {\r\n  margin-bottom: 0;\r\n}\r\n\r\n.tggs-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(--tggs-line);\r\n  border-radius: 18px;\r\n  background: var(--tggs-white);\r\n}\r\n\r\n.tggs-sister p {\r\n  margin-bottom: 0;\r\n  color: var(--tggs-muted);\r\n}\r\n\r\n@media (max-width: 980px) {\r\n  .tggs-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  .tggs-two-col,\r\n  .tggs-sister {\r\n    grid-template-columns: 1fr;\r\n  }\r\n}\r\n\r\n@media (max-width: 680px) {\r\n  .tggs-step-grid,\r\n  .tggs-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-gmbh-shares-inheritance-gift-us-person\">\r\n\r\n  <section class=\"tggs-hero\">\r\n    <div class=\"tggs-wrap tggs-hero-content\">\r\n      <div class=\"tggs-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>Parts de GmbH allemandes h\u00e9rit\u00e9es ou donn\u00e9es \u00e0 une personne am\u00e9ricaine<\/span>\r\n      <\/div>\r\n\r\n      <p class=\"tggs-eyebrow\">Sc\u00e9nario de transfert d'entreprise entre les \u00c9tats-Unis et l'Allemagne<\/p>\r\n      <h1>Parts de GmbH allemandes h\u00e9rit\u00e9es ou donn\u00e9es \u00e0 une personne am\u00e9ricaine<\/h1>\r\n\r\n      <p class=\"tggs-lead\">\r\n        La r\u00e9ception de parts sociales d'une GmbH allemande par succession ou donation peut cr\u00e9er une exposition aux droits de mutation allemands et des probl\u00e8mes imm\u00e9diats de d\u00e9claration de soci\u00e9t\u00e9s \u00e9trang\u00e8res aux \u00c9tats-Unis. L'\u00e9valuation, le pourcentage de participation, les droits de vote, la base fiscale, les futurs dividendes et une revente ult\u00e9rieure doivent \u00eatre coordonn\u00e9s \u00e0 compter de la date de transfert.\r\n      <\/p>\r\n\r\n      <nav class=\"tggs-jump-nav\" aria-label=\"Sections de page\">\r\n        <a class=\"tggs-jump-link\" href=\"#overview\">Vue d'ensemble<\/a>\r\n        <a class=\"tggs-jump-link\" href=\"#german-tax\">Imp\u00f4t allemand<\/a>\r\n        <a class=\"tggs-jump-link\" href=\"#us-reporting\">Rapports des \u00c9tats-Unis<\/a>\r\n        <a class=\"tggs-jump-link\" href=\"#future\">Imposition future<\/a>\r\n        <a class=\"tggs-jump-link\" href=\"#planning\">Planification<\/a>\r\n      <\/nav>\r\n    <\/div>\r\n  <\/section>\r\n\r\n  <section id=\"overview\" class=\"tggs-section\">\r\n    <div class=\"tggs-wrap\">\r\n      <div class=\"tggs-two-col\">\r\n        <div class=\"tggs-intro\">\r\n          <p class=\"tggs-eyebrow\">Vue d'ensemble<\/p>\r\n          <h2>Le transfert peut modifier \u00e0 la fois les droits de mutation et les d\u00e9clarations continues des actionnaires.<\/h2>\r\n\r\n          <p class=\"tggs-lead\">\r\n            L'imp\u00f4t allemand sur les successions ou les donations doit \u00eatre analys\u00e9 s\u00e9par\u00e9ment des cons\u00e9quences am\u00e9ricaines en mati\u00e8re d'imp\u00f4t sur le revenu et de d\u00e9claration d'informations li\u00e9es au fait de devenir actionnaire d'une soci\u00e9t\u00e9 \u00e9trang\u00e8re.\r\n          <\/p>\r\n\r\n          <p>\r\n            L'analyse am\u00e9ricaine d\u00e9pend fortement du pourcentage acquis, des r\u00e8gles d'attribution, du contr\u00f4le ainsi que de la classification et des activit\u00e9s de la GmbH. Un transfert qui g\u00e9n\u00e8re peu d'imp\u00f4t sur le revenu imm\u00e9diat aux \u00c9tats-Unis peut tout de m\u00eame d\u00e9clencher des obligations d\u00e9claratives annuelles importantes.\r\n          <\/p>\r\n        <\/div>\r\n\r\n        <aside class=\"tggs-side-box\">\r\n          <h3>Questions \u00e0 r\u00e9soudre<\/h3>\r\n          <ul class=\"tggs-side-list\">\r\n            <li>L'int\u00e9r\u00eat a-t-il \u00e9t\u00e9 h\u00e9rit\u00e9 ou donn\u00e9 ?<\/li>\r\n            <li>Quel pourcentage et quels droits de vote ont \u00e9t\u00e9 transf\u00e9r\u00e9s ?<\/li>\r\n            <li>Quelle est la valeur fiscale allemande ?<\/li>\r\n            <li>Les r\u00e8gles d'exon\u00e9ration des biens professionnels s'appliquent-elles ?<\/li>\r\n            <li>Le reporting des entreprises \u00e9trang\u00e8res aux \u00c9tats-Unis commence-t-il ?<\/li>\r\n            <li>Comment seront tax\u00e9s les futurs dividendes et une revente ult\u00e9rieure ?<\/li>\r\n          <\/ul>\r\n        <\/aside>\r\n      <\/div>\r\n\r\n      <div class=\"tggs-sister\">\r\n        <div>\r\n          <h3>Perspective fiscale allemande<\/h3>\r\n          <p>\r\n            L'homologue allemand TaxRep se concentre sur l'imp\u00f4t allemand sur les successions et les donations, l'\u00e9valuation des biens professionnels, les dispositions d'exon\u00e9ration possibles et les obligations d\u00e9claratives en Allemagne.\r\n          <\/p>\r\n        <\/div>\r\n        <a class=\"tggs-button tggs-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=\"german-tax\" class=\"tggs-section tggs-section-soft\">\r\n    <div class=\"tggs-wrap\">\r\n      <p class=\"tggs-eyebrow\">Imp\u00f4t sur les mutations immobili\u00e8res en Allemagne<\/p>\r\n      <h2>Les transferts d'actions d'entreprise n\u00e9cessitent une \u00e9valuation et une analyse des exon\u00e9rations<\/h2>\r\n\r\n      <div class=\"tggs-situation-grid\">\r\n\r\n        <article class=\"tggs-situation-card\">\r\n          <h3>Droits de succession ou de donation<\/h3>\r\n          <p>\r\n            Les parts d'une GmbH allemande peuvent \u00eatre pertinentes pour l'imp\u00f4t allemand sur les successions ou les donations, selon les parties et la structure du transfert.\r\n          <\/p>\r\n          <div class=\"tggs-tags\"><span class=\"tggs-tag\">Droits de succession<\/span><span class=\"tggs-tag\">Imp\u00f4t sur les donations<\/span><\/div>\r\n        <\/article>\r\n\r\n        <article class=\"tggs-situation-card\">\r\n          <h3>\u00c9valuation des entreprises<\/h3>\r\n          <p>\r\n            La valeur d'imp\u00f4t sur les mutations allemande peut diff\u00e9rer sensiblement de la valeur comptable, des attentes en mati\u00e8re de prix d'achat ou de la valeur am\u00e9ricaine utilis\u00e9e \u00e0 des fins fiscales ult\u00e9rieures.\r\n          <\/p>\r\n          <div class=\"tggs-tags\"><span class=\"tggs-tag\">\u00c9valuation<\/span><span class=\"tggs-tag\">GmbH<\/span><\/div>\r\n        <\/article>\r\n\r\n        <article class=\"tggs-situation-card\">\r\n          <h3>Exon\u00e9ration des biens professionnels<\/h3>\r\n          <p>\r\n            Les dispositions allemandes d'all\u00e8gement fiscal pour les actifs commerciaux \u00e9ligibles peuvent \u00eatre importantes, mais l'\u00e9ligibilit\u00e9 d\u00e9pend de l'entreprise sp\u00e9cifique, de l'actionnariat et des conditions l\u00e9gales.\r\n          <\/p>\r\n          <div class=\"tggs-tags\"><span class=\"tggs-tag\">Fonds de commerce<\/span><span class=\"tggs-tag\">Soulagement<\/span><\/div>\r\n        <\/article>\r\n\r\n      <\/div>\r\n    <\/div>\r\n  <\/section>\r\n\r\n  <section id=\"us-reporting\" class=\"tggs-section\">\r\n    <div class=\"tggs-wrap\">\r\n      <p class=\"tggs-eyebrow\">Rapports des \u00c9tats-Unis<\/p>\r\n      <h2>Devenir actionnaire d'une GmbH peut d\u00e9clencher des obligations de d\u00e9claration pour les entit\u00e9s \u00e9trang\u00e8res.<\/h2>\r\n\r\n      <div class=\"tggs-question-grid\">\r\n\r\n        <div class=\"tggs-question-card\">\r\n          <h3>Formulaire 5471<\/h3>\r\n          <p>\r\n            Selon les \u00e9v\u00e9nements li\u00e9s \u00e0 la propri\u00e9t\u00e9, au contr\u00f4le, \u00e0 l'attribution et \u00e0 l'acquisition, le formulaire 5471 peut devenir pertinent pour une personne am\u00e9ricaine d\u00e9tenant des parts dans une GmbH allemande.\r\n          <\/p>\r\n        <\/div>\r\n\r\n        <div class=\"tggs-question-card\">\r\n          <h3>Seuils de participation<\/h3>\r\n          <p>\r\n            Les cons\u00e9quences d\u00e9claratives peuvent changer lorsque des pourcentages de participation ou des seuils de contr\u00f4le sont franchis, y compris par l'attribution de parts de personnes apparent\u00e9es.\r\n          <\/p>\r\n        <\/div>\r\n\r\n        <div class=\"tggs-question-card\">\r\n          <h3>Autres formes d'entit\u00e9s<\/h3>\r\n          <p>\r\n            Si l'int\u00e9r\u00eat transf\u00e9r\u00e9 ne concerne pas r\u00e9ellement une soci\u00e9t\u00e9, d'autres formulaires tels que le formulaire 8865 ou le formulaire 8858 peuvent s'appliquer selon la classification.\r\n          <\/p>\r\n        <\/div>\r\n\r\n        <div class=\"tggs-question-card\">\r\n          <h3>Formulaire 3520<\/h3>\r\n          <p>\r\n            Lorsque les actions sont re\u00e7ues sous forme de don ou de succession provenant de l'\u00e9tranger, une d\u00e9claration distincte au moyen du formulaire 3520 peut \u00e9galement s'av\u00e9rer pertinente en plus de la d\u00e9claration relative \u00e0 l'entit\u00e9.\r\n          <\/p>\r\n        <\/div>\r\n\r\n      <\/div>\r\n    <\/div>\r\n  <\/section>\r\n\r\n  <section id=\"future\" class=\"tggs-section tggs-section-soft\">\r\n    <div class=\"tggs-wrap\">\r\n      <p class=\"tggs-eyebrow\">Future taxation des actionnaires<\/p>\r\n      <h2>La date de transfert initie un nouveau profil d'actionnaire transfrontalier<\/h2>\r\n\r\n      <div class=\"tggs-article-grid\">\r\n\r\n        <article class=\"tggs-article-card\"><div class=\"tggs-article-accent\"><\/div><div class=\"tggs-article-body\">\r\n          <div class=\"tggs-article-meta\">Dividendes<\/div>\r\n          <h3>Distributions futures de la GmbH<\/h3>\r\n          <p>La retenue \u00e0 la source allemande, l'imposition des dividendes aux \u00c9tats-Unis et les cr\u00e9dits d'imp\u00f4t \u00e9tranger doivent \u00eatre coordonn\u00e9s.<\/p>\r\n          <a class=\"tggs-card-link\" href=\"\/fr\/etats-unis-allemagne\/parts-sociales-dentreprises\/\">Explorer la cr\u00e9ation d'entreprise<\/a>\r\n        <\/div><\/article>\r\n\r\n        <article class=\"tggs-article-card\"><div class=\"tggs-article-accent\"><\/div><div class=\"tggs-article-body\">\r\n          <div class=\"tggs-article-meta\">Solde<\/div>\r\n          <h3>Cession ult\u00e9rieure de parts de GmbH<\/h3>\r\n          <p>Les calculs de plus-values en Allemagne et aux \u00c9tats-Unis peuvent diff\u00e9rer car la base de calcul, la devise et les r\u00e8gles d'origine ne sont pas identiques.<\/p>\r\n          <a class=\"tggs-card-link\" href=\"\/fr\/etats-unis-allemagne\/parts-sociales-dentreprises\/\">Explorer les participations<\/a>\r\n        <\/div><\/article>\r\n\r\n        <article class=\"tggs-article-card\"><div class=\"tggs-article-accent\"><\/div><div class=\"tggs-article-body\">\r\n          <div class=\"tggs-article-meta\">\u00c9valuation<\/div>\r\n          <h3>Valeur soumise aux droits de mutation par rapport \u00e0 la base fiscale am\u00e9ricaine<\/h3>\r\n          <p>Il ne faut pas supposer automatiquement que la valeur fiscale allemande des successions ou des donations est \u00e9gale \u00e0 la base d'imposition du revenu aux \u00c9tats-Unis.<\/p>\r\n          <a class=\"tggs-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=\"tggs-article-card\"><div class=\"tggs-article-accent\"><\/div><div class=\"tggs-article-body\">\r\n          <div class=\"tggs-article-meta\">Rapport<\/div>\r\n          <h3>Formulaire 5471 pour les GmbH allemandes<\/h3>\r\n          <p>La d\u00e9claration des soci\u00e9t\u00e9s \u00e9trang\u00e8res d\u00e9pend de la propri\u00e9t\u00e9, du contr\u00f4le, de l'attribution et des cat\u00e9gories de d\u00e9p\u00f4t annuel.<\/p>\r\n          <a class=\"tggs-card-link\" href=\"\/fr\/etats-unis-allemagne\/form-5471-german-gmbh\/\">Consulter le guide du formulaire 5471<\/a>\r\n        <\/div><\/article>\r\n\r\n        <article class=\"tggs-article-card\"><div class=\"tggs-article-accent\"><\/div><div class=\"tggs-article-body\">\r\n          <div class=\"tggs-article-meta\">Successions et donations<\/div>\r\n          <h3>Le formulaire 3520 pour le transfert lui-m\u00eame<\/h3>\r\n          <p>Un don ou un h\u00e9ritage de l'\u00e9tranger peut n\u00e9cessiter des d\u00e9clarations d'information distinctes aux \u00c9tats-Unis.<\/p>\r\n          <a class=\"tggs-card-link\" href=\"\/fr\/etats-unis-allemagne\/form-3520-gift-inheritance-germany\/\">Lire le guide du formulaire 3520<\/a>\r\n        <\/div><\/article>\r\n\r\n        <article class=\"tggs-article-card\"><div class=\"tggs-article-accent\"><\/div><div class=\"tggs-article-body\">\r\n          <div class=\"tggs-article-meta\">Trait\u00e9<\/div>\r\n          <h3>Convention fiscale concernant les successions et les donations<\/h3>\r\n          <p>L'all\u00e8gement conventionnel peut s'av\u00e9rer important lorsque les syst\u00e8mes d'imp\u00f4t sur les transferts des deux pays s'appliquent \u00e0 la m\u00eame participation dans une soci\u00e9t\u00e9.<\/p>\r\n          <a class=\"tggs-card-link\" href=\"\/fr\/etats-unis-allemagne\/estate-gift-tax-treaty\/\">Lire le guide du trait\u00e9<\/a>\r\n        <\/div><\/article>\r\n\r\n      <\/div>\r\n    <\/div>\r\n  <\/section>\r\n\r\n  <section id=\"planning\" class=\"tggs-section\">\r\n    <div class=\"tggs-wrap\">\r\n      <p class=\"tggs-eyebrow\">Documents et planification<\/p>\r\n      <h2>Documenter l'entreprise et la positionn de propri\u00e9t\u00e9 \u00e0 la date de transfert<\/h2>\r\n\r\n      <div class=\"tggs-question-grid\">\r\n        <div class=\"tggs-question-card\"><h3>Registres des actionnaires<\/h3><p>Conservez la liste des actionnaires, les statuts, les documents de transfert ainsi que les justificatifs des droits de vote et des droits \u00e9conomiques.<\/p><\/div>\r\n        <div class=\"tggs-question-card\"><h3>\u00c9valuation d'entreprise<\/h3><p>Conserver les documents de travail d'\u00e9valuation allemands et toute \u00e9valuation ind\u00e9pendante utilis\u00e9e lors d'un h\u00e9ritage ou d'une donation.<\/p><\/div>\r\n        <div class=\"tggs-question-card\"><h3>Propri\u00e9t\u00e9 historique<\/h3><p>Propri\u00e9t\u00e9 du document imm\u00e9diatement avant et apr\u00e8s le transfert, car la d\u00e9claration aux \u00c9tats-Unis peut d\u00e9pendre des \u00e9v\u00e9nements et des seuils d'acquisition.<\/p><\/div>\r\n        <div class=\"tggs-question-card\"><h3>Dossiers fiscaux allemands<\/h3><p>Conserver les d\u00e9clarations, avis d'imposition et calculs de d\u00e9gr\u00e8vement relatifs aux droits de succession ou de donation.<\/p><\/div>\r\n        <div class=\"tggs-question-card\"><h3>Base am\u00e9ricaine<\/h3><p>\u00c9tablir les informations de base et d'acquisition n\u00e9cessaires pour de futures analyses de dividendes et de cessions.<\/p><\/div>\r\n        <div class=\"tggs-question-card\"><h3>Calendrier des rapports annuels<\/h3><p>D\u00e9terminez si le formulaire 5471 ou un autre formulaire relatif \u00e0 une entit\u00e9 \u00e9trang\u00e8re sera requis pour les ann\u00e9es fiscales am\u00e9ricaines ult\u00e9rieures.<\/p><\/div>\r\n      <\/div>\r\n    <\/div>\r\n  <\/section>\r\n\r\n  <section class=\"tggs-section tggs-section-soft\">\r\n    <div class=\"tggs-wrap\">\r\n      <p class=\"tggs-eyebrow\">Guides connexes \u00c9tats-Unis-Allemagne<\/p>\r\n      <h2>Continuez avec les questions fiscales pertinentes relatives aux affaires et aux transferts<\/h2>\r\n\r\n      <div class=\"tggs-topic-grid\">\r\n        <a class=\"tggs-topic-card\" href=\"\/fr\/etats-unis-allemagne\/dons-successoraux\/\">\r\n          <div class=\"tggs-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=\"tggs-card-link\">Explorer les successions et donations<\/span>\r\n        <\/a>\r\n\r\n        <a class=\"tggs-topic-card\" href=\"\/fr\/etats-unis-allemagne\/form-5471-german-gmbh\/\">\r\n          <div class=\"tggs-topic-number\">5471<\/div>\r\n          <h3>Formulaire 5471 pour les GmbH allemandes<\/h3>\r\n          <p>D\u00e9claration des soci\u00e9t\u00e9s \u00e9trang\u00e8res aux \u00c9tats-Unis pour les int\u00e9r\u00eats de soci\u00e9t\u00e9s allemandes.<\/p>\r\n          <span class=\"tggs-card-link\">Explorer le formulaire 5471<\/span>\r\n        <\/a>\r\n\r\n        <a class=\"tggs-topic-card\" href=\"\/fr\/etats-unis-allemagne\/parts-sociales-dentreprises\/\">\r\n          <div class=\"tggs-topic-number\">04<\/div>\r\n          <h3>Entreprises et participations<\/h3>\r\n          <p>Propri\u00e9t\u00e9 d'entreprise transfrontali\u00e8re et imposition des actionnaires.<\/p>\r\n          <span class=\"tggs-card-link\">Explorer les entreprises<\/span>\r\n        <\/a>\r\n\r\n        <a class=\"tggs-topic-card\" href=\"\/fr\/etats-unis-allemagne\/inheritance-valuation-us-germany\/\">\r\n          <div class=\"tggs-topic-number\">VAL<\/div>\r\n          <h3>\u00c9valuation de succession<\/h3>\r\n          <p>\u00c9valuation de la taxe sur les mutations en Allemagne et documentation de la base fiscale aux \u00c9tats-Unis.<\/p>\r\n          <span class=\"tggs-card-link\">Explorer l'\u00e9valuation<\/span>\r\n        <\/a>\r\n      <\/div>\r\n    <\/div>\r\n  <\/section>\r\n\r\n  <section class=\"tggs-section\">\r\n    <div class=\"tggs-wrap tggs-contact\">\r\n      <p class=\"tggs-eyebrow\">Fiscalit\u00e9 des entreprises et des transferts entre les \u00c9tats-Unis et l'Allemagne<\/p>\r\n      <h2>Des parts sociales d'une GmbH ont-elles \u00e9t\u00e9 h\u00e9rit\u00e9es ou re\u00e7ues en cadeau ?<\/h2>\r\n      <p>\r\n        Nous pouvons coordonner les imp\u00f4ts allemands sur les successions ou les donations, l'\u00e9valuation des entreprises, la d\u00e9claration des entit\u00e9s \u00e9trang\u00e8res aux \u00c9tats-Unis, la base fiscale, les dividendes et la fiscalit\u00e9 ult\u00e9rieure des actionnaires.\r\n      <\/p>\r\n      <a class=\"tggs-button\" href=\"\/fr\/contact\/\">Discutez de votre int\u00e9r\u00eat pour la GmbH<\/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 GmbH Shares Inherited or Gifted to a U.S. Person U.S.\u2013Germany Business Transfer Scenario German GmbH Shares Inherited or Gifted to a U.S. Person Receiving German GmbH shares by inheritance or gift can create German transfer-tax exposure and immediate U.S. foreign-company reporting issues. Valuation, ownership percentage, voting rights, basis, [&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-16028","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 GmbH Shares Inherited or Gifted | U.S. Tax Guide<\/title>\n<meta name=\"description\" content=\"Tax guidance on German GmbH shares inherited or gifted to U.S. persons, including German transfer tax, Form 5471, basis 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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