{"id":3690,"date":"2021-05-17T07:43:14","date_gmt":"2021-05-17T06:43:14","guid":{"rendered":"https:\/\/swisnot.trisdemo.ch\/actualites\/succession-mais-cest-quoi-cette-hoirie-copy-copy-copy-copy-copy-copy\/"},"modified":"2021-11-22T15:01:34","modified_gmt":"2021-11-22T14:01:34","slug":"succession-et-impots","status":"publish","type":"actualites","link":"https:\/\/www.swisnot.ch\/it\/actualites\/succession-et-impots\/","title":{"rendered":"Succession et imp\u00f4ts : lorsque l\u2019un des parents meurt\u2026"},"content":{"rendered":"<div id='av_section_1'  class='avia-section av-62xc8o-4873dfed48ecae0c8346469b1b3a21ca main_color avia-section-default avia-no-border-styling  avia-builder-el-0  el_before_av_section  avia-builder-el-first  avia-bg-style-scroll container_wrap fullsize'  ><div class='container av-section-cont-open' ><main  role=\"main\" itemprop=\"mainContentOfPage\"  class='template-page content  av-content-full alpha units'><div class='post-entry post-entry-type-page post-entry-3690'><div class='entry-content-wrapper clearfix'>\n\n<style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-2nukd-f8a4cbd58aaa37ca7d37bcf9526b9561\">\n#top .av-special-heading.av-2nukd-f8a4cbd58aaa37ca7d37bcf9526b9561{\npadding-bottom:10px;\nfont-size:36px;\n}\nbody .av-special-heading.av-2nukd-f8a4cbd58aaa37ca7d37bcf9526b9561 .av-special-heading-tag .heading-char{\nfont-size:25px;\n}\n#top #wrap_all .av-special-heading.av-2nukd-f8a4cbd58aaa37ca7d37bcf9526b9561 .av-special-heading-tag{\nfont-size:36px;\n}\n.av-special-heading.av-2nukd-f8a4cbd58aaa37ca7d37bcf9526b9561 .av-subheading{\nfont-size:15px;\n}\n\n@media only screen and (min-width: 480px) and (max-width: 767px){ \n#top #wrap_all .av-special-heading.av-2nukd-f8a4cbd58aaa37ca7d37bcf9526b9561 .av-special-heading-tag{\nfont-size:0.8em;\n}\n}\n\n@media only screen and (max-width: 479px){ \n#top #wrap_all .av-special-heading.av-2nukd-f8a4cbd58aaa37ca7d37bcf9526b9561 .av-special-heading-tag{\nfont-size:0.8em;\n}\n}\n<\/style>\n<div  class='av-special-heading av-2nukd-f8a4cbd58aaa37ca7d37bcf9526b9561 av-special-heading-h1 blockquote modern-quote  avia-builder-el-1  el_before_av_two_third  avia-builder-el-first  av-inherit-size av-linked-heading'><h1 class='av-special-heading-tag '  itemprop=\"headline\"  >Succession et imp\u00f4ts : lorsque l\u2019un des parents meurt\u2026<\/h1><div class=\"special-heading-border\"><div class=\"special-heading-inner-border\"><\/div><\/div><\/div>\n\n<style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-3igp3f-89bbdf24fc69aae5811660fcc0a7a2f3\">\n.flex_column.av-3igp3f-89bbdf24fc69aae5811660fcc0a7a2f3{\nborder-radius:0px 0px 0px 0px;\npadding:0px 0px 0px 0px;\n}\n<\/style>\n<div  class='flex_column av-3igp3f-89bbdf24fc69aae5811660fcc0a7a2f3 av_two_third  avia-builder-el-2  el_after_av_heading  el_before_av_one_fourth  first flex_column_div av-zero-column-padding  '     ><p>\n<style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-5n1xct-6f883901bae4d2e5c239c81c8d11a52d\">\n#top .av-special-heading.av-5n1xct-6f883901bae4d2e5c239c81c8d11a52d{\npadding-bottom:10px;\n}\nbody .av-special-heading.av-5n1xct-6f883901bae4d2e5c239c81c8d11a52d .av-special-heading-tag .heading-char{\nfont-size:25px;\n}\n.av-special-heading.av-5n1xct-6f883901bae4d2e5c239c81c8d11a52d .av-subheading{\nfont-size:15px;\n}\n<\/style>\n<div  class='av-special-heading av-5n1xct-6f883901bae4d2e5c239c81c8d11a52d av-special-heading-h2 blockquote modern-quote  avia-builder-el-3  el_before_av_textblock  avia-builder-el-first  av-linked-heading'><h2 class='av-special-heading-tag '  itemprop=\"headline\"  >Cela part d\u2019une bonne intention. Au d\u00e9c\u00e8s de l\u2019un ou l\u2019autre des conjoints, la famille d\u00e9cide de reporter la succession jusqu\u2019\u00e0 la mort du deuxi\u00e8me. Attention aux imp\u00f4ts per\u00e7us ! <\/h2><div class=\"special-heading-border\"><div class=\"special-heading-inner-border\"><\/div><\/div><\/div><br \/>\n<section  class='av_textblock_section av-jwjigdnc-7c012b9db97d3f2a08f039a35230ac91 '   itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/CreativeWork\" ><div class='avia_textblock'  itemprop=\"text\" ><p style=\"text-align: justify;\">Lorsqu\u2019un des parents meurt, il arrive que la famille d\u00e9cide de ne rien faire et de reporter le partage de la succession au jour du d\u00e9c\u00e8s du second parent. L\u2019objectif est de laisser au conjoint survivant la totalit\u00e9 de l\u2019h\u00e9ritage, et de ne partager le solde des biens, entre les enfants, qu\u2019apr\u00e8s la disparition du second parent. Ils n\u2019entreprennent aucune d\u00e9marche, pensant bien faire\u2026 Erreur!<\/p>\n<p style=\"text-align: justify;\">Il vaudrait mieux pr\u00e9venir\u2026 que subir!<\/p>\n<p style=\"text-align: justify;\">Au premier d\u00e9c\u00e8s, du p\u00e8re ou de la m\u00e8re, sa succession s\u2019ouvre. Le d\u00e9funt laisse des h\u00e9ritiers, ceux qu\u2019il a d\u00e9sign\u00e9s par des dispositions testamentaires ou \u2014 s\u2019il n\u2019en a pas prises \u2014 ceux d\u00e9sign\u00e9s par les r\u00e8gles l\u00e9gales. Si l\u2019on prend l\u2019exemple d\u2019un couple mari\u00e9, r\u00e9sidant \u00e0 Lausanne, avec trois enfants, tous domicili\u00e9s \u00e0 Lausanne: au d\u00e9c\u00e8s du p\u00e8re qui, par hypoth\u00e8se, n\u2019avait pas r\u00e9dig\u00e9 de testament, ses h\u00e9ritiers seront sa veuve pour une part d\u2019une demie (1\/2), et ses enfants pour une part d\u2019un sixi\u00e8me chacun (1\/6). Il faut se m\u00e9fier d\u2019un imp\u00f4t inattendu: un imp\u00f4t sur les donations! En effet, si la famille renonce \u00e0 partager la succession et laisse tout \u00e0 la m\u00e8re, les enfants renon\u00e7ant \u00e0 recevoir leur part h\u00e9r\u00e9ditaire, l\u2019autorit\u00e9 fiscale qualifie cette renonciation de \u00abdonation\u00bb et per\u00e7oit un imp\u00f4t sur ces donations, calcul\u00e9 sur la base du montant auquel chaque enfant renonce en faveur de la m\u00e8re. Selon les cas, l\u2019imp\u00f4t ainsi per\u00e7u peut \u00eatre important.<\/p>\n<blockquote>\n<p style=\"text-align: justify;\"><strong>EXEMPLE<\/strong><br \/>\nUn p\u00e8re d\u00e9c\u00e8de alors qu\u2019il \u00e9tait seul propri\u00e9taire de la maison familiale et disposait en outre de quelques avoirs en banque. La somme de ses biens constitue la masse successorale:<\/p>\n<ul>\n<li style=\"text-align: justify;\">Patrimoine du d\u00e9funt (comptes bancaires, etc.) 1 500 000\n<ul>\n<li style=\"text-align: justify;\">part de la veuve 750 000<\/li>\n<li style=\"text-align: justify;\">part de l\u2019enfant 1 250 000<\/li>\n<li style=\"text-align: justify;\">part de l\u2019enfant 2 250 000<\/li>\n<li style=\"text-align: justify;\">part de l\u2019enfant 3 250 000<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p style=\"text-align: justify;\">Par mesure de simplification, on part de l\u2019id\u00e9e que les \u00e9poux \u00e9taient mari\u00e9s en ayant sign\u00e9 un contrat de s\u00e9paration des biens (r\u00e9gime matrimonial).<\/p>\n<p style=\"text-align: justify;\">Dans le but d\u2019\u00e9viter de devoir vendre la maison pour pouvoir verser la part d\u2019h\u00e9ritage des enfants, la famille d\u00e9cide de renoncer au partage tant que la m\u00e8re vit. L\u2019administration fiscale estime que cela constitue une donation imposable:<\/p>\n<ul>\n<li style=\"text-align: justify;\">donation pour l\u2019enfant 1 250 000<\/li>\n<li style=\"text-align: justify;\">imp\u00f4t de donation pour cette part 25 935<\/li>\n<li style=\"text-align: justify;\">idem pour les deux autres enfants<\/li>\n<li style=\"text-align: justify;\">total d\u2019imp\u00f4ts sur les donations 77 805<\/li>\n<\/ul>\n<\/blockquote>\n<p style=\"text-align: justify;\">Si ce cas de figure se pr\u00e9sente et que la famille n\u2019a pas du tout anticip\u00e9 les choses, il est recommand\u00e9 de consulter un notaire pour examiner les incidences fiscales des choix que la famille fait \u2014 \u00abne rien faire\u00bb \u00e9tant d\u00e9j\u00e0 un choix qui a des cons\u00e9quences juridiques et fiscales. Une option serait de proc\u00e9der formellement au partage de la succession, de calculer les parts h\u00e9r\u00e9ditaires de chacun, mais, pour \u00e9viter de verser imm\u00e9diatement des sommes qui ne sont pas disponibles, que les enfants conviennent d\u2019accorder un \u00abpr\u00eat\u00bb \u00e0 leur m\u00e8re, du montant correspondant \u00e0 leur part, remboursable ult\u00e9rieurement, au moment de son propre d\u00e9c\u00e8s. Il faudra que chaque enfant indique cette cr\u00e9ance dans sa d\u00e9claration d\u2019imp\u00f4t annuelle, la somme de ces montants correspondant, dans la d\u00e9claration d\u2019imp\u00f4t de la m\u00e8re, \u00e0 une dette.<\/p>\n<p style=\"text-align: justify;\">Un autre moyen pour \u00e9viter l\u2019imp\u00f4t pr\u00e9cit\u00e9 est de planifier la succession \u00e0 l\u2019avance, alors que les parents sont encore en vie, et de signer un pacte successoral.<\/p>\n<\/div><\/section><\/p><\/div>\n<style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-2bwvdd-bb86f5ed2449c34becf58b56ea477fe2\">\n.flex_column.av-2bwvdd-bb86f5ed2449c34becf58b56ea477fe2{\nborder-radius:0px 0px 0px 0px;\npadding:0px 0px 0px 0px;\n}\n<\/style>\n<div  class='flex_column av-2bwvdd-bb86f5ed2449c34becf58b56ea477fe2 av_one_fourth  avia-builder-el-5  el_after_av_two_third  avia-builder-el-last  flex_column_div av-zero-column-padding  '     ><p><section  class='avia-team-member trs-notaire-author   avia-builder-el-6  el_before_av_heading  avia-builder-el-first '  itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/Person\" ><div class='team-img-container'><a href=\"https:\/\/www.swisnot.ch\/it\/notaire\/laydu-molinari-sandra\/\"><img decoding=\"async\" width=\"206\" height=\"268\" fetchpriority=\"high\" class='wp-image-3946 avia-img-lazy-loading-not-3946 avia_image avia_image_team' src=\"https:\/\/www.swisnot.ch\/wp\/wp-content\/uploads\/2021\/05\/laydumolinari_sandra.jpg\" alt='Laydu Molinari Sandra'  itemprop=\"image\"  \/><\/a><div class='team-social'><div class='team-social-inner'><span class='hidden av_member_url_markup '  itemprop=\"url\" >https:\/\/www.swisnot.ch\/it\/notaire\/laydu-molinari-sandra\/<\/span><a rel='v:url' data-avia-tooltip=\"Page d\u00e9di\u00e9e\" target='_blank' class=' avia-team-icon ' href='https:\/\/www.swisnot.ch\/it\/notaire\/laydu-molinari-sandra\/' aria-hidden='true' data-av_icon='\ue80a' data-av_iconfont='entypo-fontello'><\/a><\/div><\/div><\/div><h3 class='team-member-name'    itemprop=\"name\" >Laydu Molinari Sandra<\/h3><div class='team-member-job-title '   itemprop=\"jobTitle\" >Notaire chez <strong><a href=\"https:\/\/www.swisnot.ch\/it\/etudes_notaires\/acta-notaires-associes-montreux\/\" target=\"_blank\">ACTA Notaries Associ\u00e9s Montreux<\/a><\/strong> (VD-IT)<\/div><span class='hidden team-member-affiliation'  itemprop=\"affiliation\" >swisNot - Le r\u00e9seau notarial suisse<\/span><\/section><br \/>\n\n<style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-2p1p3h-ef98bf0a1b05c543b7a571ca86f81f91\">\n#top .av-special-heading.av-2p1p3h-ef98bf0a1b05c543b7a571ca86f81f91{\npadding-bottom:0;\ncolor:#98012e;\n}\nbody .av-special-heading.av-2p1p3h-ef98bf0a1b05c543b7a571ca86f81f91 .av-special-heading-tag .heading-char{\nfont-size:25px;\n}\n.av-special-heading.av-2p1p3h-ef98bf0a1b05c543b7a571ca86f81f91 .special-heading-inner-border{\nborder-color:#98012e;\n}\n.av-special-heading.av-2p1p3h-ef98bf0a1b05c543b7a571ca86f81f91 .av-subheading{\nfont-size:15px;\n}\n<\/style>\n<div  class='av-special-heading av-2p1p3h-ef98bf0a1b05c543b7a571ca86f81f91 av-special-heading-h3 custom-color-heading blockquote modern-quote  avia-builder-el-7  el_after_trs_notaire_author  el_before_av_iconlist '><h3 class='av-special-heading-tag '  itemprop=\"headline\"  >Ce qu\u2019il faut retenir &#8230;<\/h3><div class=\"special-heading-border\"><div class=\"special-heading-inner-border\"><\/div><\/div><\/div><br \/>\n\n<style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-jwjit50s-d7ce041f41f600ce0bef43ab99c35098\">\n#top .avia-icon-list-container.av-jwjit50s-d7ce041f41f600ce0bef43ab99c35098 .iconlist_icon{\ncolor:#b02b2c;\nfont-size:16px;\n}\n#top .avia-icon-list-container.av-jwjit50s-d7ce041f41f600ce0bef43ab99c35098 .iconlist_icon svg:first-child{\nstroke:#b02b2c;\nfill:#b02b2c;\nheight:16px;\nwidth:16px;\n}\n#top #wrap_all .avia-icon-list-container.av-jwjit50s-d7ce041f41f600ce0bef43ab99c35098 .av_iconlist_title{\nfont-size:16px;\n}\n<\/style>\n<div  class='avia-icon-list-container av-jwjit50s-d7ce041f41f600ce0bef43ab99c35098  avia-builder-el-8  el_after_av_heading  el_before_av_button '><ul class='avia-icon-list avia_animate_when_almost_visible avia-icon-list-left av-iconlist-small av-jwjit50s-d7ce041f41f600ce0bef43ab99c35098 avia-iconlist-animate'>\n<li><div class='iconlist_icon av-77hti5-0dd9902cac9112840cdb0c00c98d9d5f avia-font-entypo-fontello avia-iconfont avia-font-entypo-fontello'><span class='av-icon-char' data-av_icon='\ue812' data-av_iconfont='entypo-fontello' aria-hidden=\"true\"><\/span><\/div><article class=\"article-icon-entry \"  itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/CreativeWork\" ><div class=\"iconlist_content_wrap\"><header class=\"entry-content-header\" aria-label=\"Icona: \"><\/header><div class='iconlist_content '  itemprop=\"text\" ><p style=\"text-align: justify;\">Si le d\u00e9c\u00e8s a eu lieu: consulter un notaire pour calculer les incidences fiscales \u2014 \u00abne rien faire\u00bb pouvant avoir des cons\u00e9quences fiscales inattendues<\/p>\n<\/div><\/div><footer class=\"entry-footer\"><\/footer><\/article><div class=\"iconlist-timeline\"><\/div><\/li>\n<li><div class='iconlist_icon av-5ovigt-e054a29394b21e9048dc53249df1dd4b avia-font-entypo-fontello avia-iconfont avia-font-entypo-fontello'><span class='av-icon-char' data-av_icon='\ue812' data-av_iconfont='entypo-fontello' aria-hidden=\"true\"><\/span><\/div><article class=\"article-icon-entry \"  itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/CreativeWork\" ><div class=\"iconlist_content_wrap\"><header class=\"entry-content-header\" aria-label=\"Icona: \"><\/header><div class='iconlist_content '  itemprop=\"text\" ><p style=\"text-align: justify;\">Si les parents sont encore en vie et capables de discernement: planifier la succession \u00e0 l\u2019avance, examiner avec un notaire les options possibles et les formalit\u00e9s n\u00e9cessaires \u2014 chaque famille \u00e9tant diff\u00e9rente, on analysera s\u2019il est pr\u00e9f\u00e9rable de signer un testament, un pacte successoral ou autre.<\/p>\n<\/div><\/div><footer class=\"entry-footer\"><\/footer><\/article><div class=\"iconlist-timeline\"><\/div><\/li>\n<\/ul><\/div><br \/>\n<div  class='avia-button-wrap av-jwm36yio-39909e2234f008a3b934c376544cd8f2-wrap avia-button-center  avia-builder-el-9  el_after_av_iconlist  el_before_av_heading  trs-pdf-button'><a href='https:\/\/www.swisnot.ch\/wp\/wp-content\/uploads\/2021\/06\/2020.06_SLM.pdf'  class='avia-button av-jwm36yio-39909e2234f008a3b934c376544cd8f2 av-link-btn avia-icon_select-yes-left-icon avia-size-medium avia-position-center avia-color-theme-color'  target=\"_blank\"  rel=\"noopener noreferrer\"  aria-label=\" Article (PDF)\"><span class='avia_button_icon avia_button_icon_left avia-iconfont avia-font-entypo-fontello' data-av_icon='\ue84d' data-av_iconfont='entypo-fontello' ><\/span><span class='avia_iconbox_title' > Article (PDF)<\/span><\/a><\/div><br \/>\n\n<style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-kovdyzak-2bd7ded8ba2e82d23325e0709807e831\">\n#top .av-special-heading.av-kovdyzak-2bd7ded8ba2e82d23325e0709807e831{\nmargin:10px 0 0 0;\npadding-bottom:10px;\n}\nbody .av-special-heading.av-kovdyzak-2bd7ded8ba2e82d23325e0709807e831 .av-special-heading-tag .heading-char{\nfont-size:25px;\n}\n.av-special-heading.av-kovdyzak-2bd7ded8ba2e82d23325e0709807e831 .av-subheading{\nfont-size:15px;\n}\n<\/style>\n<div  class='av-special-heading av-kovdyzak-2bd7ded8ba2e82d23325e0709807e831 av-special-heading-h6 meta-heading blockquote modern-quote modern-centered  avia-builder-el-10  el_after_av_button  avia-builder-el-last '><h6 class='av-special-heading-tag '  itemprop=\"headline\"  >Publi\u00e9 dans le magazine g\u00e9n\u00e9rations par les notaires de swisNot<\/h6><div class=\"special-heading-border\"><div class=\"special-heading-inner-border\"><\/div><\/div><\/div><\/p><\/div><\/div><\/div><\/main><!-- close content main element --><\/div><\/div><div id='av_section_2'  class='avia-section av-6q9ze-3cfb93e8e2eb1e044176a7e6724bd137 main_color avia-section-default avia-no-border-styling  avia-builder-el-11  el_after_av_section  avia-builder-el-last  avia-bg-style-scroll container_wrap fullsize'  ><div class='container av-section-cont-open' ><div class='template-page content  av-content-full alpha units'><div class='post-entry post-entry-type-page post-entry-3690'><div class='entry-content-wrapper clearfix'>\n\n<style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-kove8tp8-7dcce2bd2cb8650da0db882dcba6843f\">\n#top .av-special-heading.av-kove8tp8-7dcce2bd2cb8650da0db882dcba6843f{\npadding-bottom:10px;\n}\nbody .av-special-heading.av-kove8tp8-7dcce2bd2cb8650da0db882dcba6843f .av-special-heading-tag .heading-char{\nfont-size:25px;\n}\n.av-special-heading.av-kove8tp8-7dcce2bd2cb8650da0db882dcba6843f .av-subheading{\nfont-size:15px;\n}\n<\/style>\n<div  class='av-special-heading av-kove8tp8-7dcce2bd2cb8650da0db882dcba6843f av-special-heading-h3 blockquote modern-quote  avia-builder-el-12  el_before_av_masonry_entries  avia-builder-el-no-sibling  trs-special-underline'><h3 class='av-special-heading-tag '  itemprop=\"headline\"  >Plus d\u2019actualit\u00e9s swisNot <\/h3><div class=\"special-heading-border\"><div class=\"special-heading-inner-border\"><\/div><\/div><\/div>\n<div id='av-masonry-1' class='av-masonry av-jworurj0-81961d40acbb80070f2d5809c6a71192 noHover av-fixed-size av-large-gap av-hover-overlay-active av-masonry-animation-active av-masonry-col-flexible av-caption-always av-caption-style- av-masonry-entries ' data-post_id=\"3690\"><div class=\"av-masonry-container isotope av-js-disabled\"><div class='av-masonry-entry isotope-item av-masonry-item-no-image all_sort'><\/div><a href=\"https:\/\/www.swisnot.ch\/it\/actualites\/revision-du-droit-des-successions\/\"  id='av-masonry-1-item-7888' data-av-masonry-item='7888' class='av-masonry-entry isotope-item post-7888 actualites type-actualites status-publish hentry all_sort av-masonry-item-no-image' title=\"R\u00e9vision du droit des successions\"   itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/CreativeWork\" ><div class='av-inner-masonry-sizer'><\/div><figure class='av-inner-masonry main_color'><figcaption class='av-inner-masonry-content site-background'><div class='av-inner-masonry-content-pos'><div class='av-inner-masonry-content-pos-content'><div class='avia-arrow'><\/div><h3 class='av-masonry-entry-title entry-title '  itemprop=\"headline\" >R\u00e9vision du droit des successions<\/h3><\/div><\/div><\/figcaption><\/figure><\/a><!--end av-masonry entry--><a href=\"https:\/\/www.swisnot.ch\/it\/actualites\/le-casse-tete-de-la-succession-dans-les-familles-recomposees\/\"  id='av-masonry-1-item-9834' data-av-masonry-item='9834' class='av-masonry-entry isotope-item post-9834 actualites type-actualites status-publish hentry all_sort av-masonry-item-no-image' title=\"Le casse-t\u00eate de la succession dans les familles recompos\u00e9es\"   itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/CreativeWork\" ><div class='av-inner-masonry-sizer'><\/div><figure class='av-inner-masonry main_color'><figcaption class='av-inner-masonry-content site-background'><div class='av-inner-masonry-content-pos'><div class='av-inner-masonry-content-pos-content'><div class='avia-arrow'><\/div><h3 class='av-masonry-entry-title entry-title '  itemprop=\"headline\" >Le casse-t\u00eate de la succession dans les familles recompos\u00e9es<\/h3><\/div><\/div><\/figcaption><\/figure><\/a><!--end av-masonry entry--><a href=\"https:\/\/www.swisnot.ch\/it\/actualites\/la-procuration-ne-suffit-pas-toujours\/\"  id='av-masonry-1-item-9826' data-av-masonry-item='9826' class='av-masonry-entry isotope-item post-9826 actualites type-actualites status-publish hentry all_sort av-masonry-item-no-image' title=\"La procuration ne suffit pas toujours\"   itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/CreativeWork\" ><div class='av-inner-masonry-sizer'><\/div><figure class='av-inner-masonry main_color'><figcaption class='av-inner-masonry-content site-background'><div class='av-inner-masonry-content-pos'><div class='av-inner-masonry-content-pos-content'><div class='avia-arrow'><\/div><h3 class='av-masonry-entry-title entry-title '  itemprop=\"headline\" >La procuration ne suffit pas toujours<\/h3><\/div><\/div><\/figcaption><\/figure><\/a><!--end av-masonry entry--><a href=\"https:\/\/www.swisnot.ch\/it\/actualites\/donations-un-geste-a-double-tranchant\/\"  id='av-masonry-1-item-9821' data-av-masonry-item='9821' class='av-masonry-entry isotope-item post-9821 actualites type-actualites status-publish hentry all_sort av-masonry-item-no-image' title=\"Donations, un geste \u00e0 double tranchant\"   itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/CreativeWork\" ><div class='av-inner-masonry-sizer'><\/div><figure class='av-inner-masonry main_color'><figcaption class='av-inner-masonry-content site-background'><div class='av-inner-masonry-content-pos'><div class='av-inner-masonry-content-pos-content'><div class='avia-arrow'><\/div><h3 class='av-masonry-entry-title entry-title '  itemprop=\"headline\" >Donations, un geste \u00e0 double tranchant<\/h3><\/div><\/div><\/figcaption><\/figure><\/a><!--end av-masonry entry--><a href=\"https:\/\/www.swisnot.ch\/it\/actualites\/et-si-vous-netiez-plus-en-mesure-de-decider\/\"  id='av-masonry-1-item-9804' data-av-masonry-item='9804' class='av-masonry-entry isotope-item post-9804 actualites type-actualites status-publish hentry all_sort av-masonry-item-no-image' title=\"Et si vous n\u2019\u00e9tiez plus en mesure de d\u00e9cider ?\"   itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/CreativeWork\" ><div class='av-inner-masonry-sizer'><\/div><figure class='av-inner-masonry main_color'><figcaption class='av-inner-masonry-content site-background'><div class='av-inner-masonry-content-pos'><div class='av-inner-masonry-content-pos-content'><div class='avia-arrow'><\/div><h3 class='av-masonry-entry-title entry-title '  itemprop=\"headline\" >Et si vous n\u2019\u00e9tiez plus en mesure de d\u00e9cider ?<\/h3><\/div><\/div><\/figcaption><\/figure><\/a><!--end av-masonry entry--><a href=\"https:\/\/www.swisnot.ch\/it\/actualites\/preter-de-largent-a-ses-enfants\/\"  id='av-masonry-1-item-9777' data-av-masonry-item='9777' class='av-masonry-entry isotope-item post-9777 actualites type-actualites status-publish hentry all_sort av-masonry-item-no-image' title=\"Pr\u00eater de l\u2019argent \u00e0 ses enfants ?\"   itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/CreativeWork\" ><div class='av-inner-masonry-sizer'><\/div><figure class='av-inner-masonry main_color'><figcaption class='av-inner-masonry-content site-background'><div class='av-inner-masonry-content-pos'><div class='av-inner-masonry-content-pos-content'><div class='avia-arrow'><\/div><h3 class='av-masonry-entry-title entry-title '  itemprop=\"headline\" >Pr\u00eater de l\u2019argent \u00e0 ses enfants ?<\/h3><\/div><\/div><\/figcaption><\/figure><\/a><!--end av-masonry entry--><\/div><a class='av-masonry-pagination av-masonry-load-more' href='#load-more'  data-post_type='actualites'  data-link='category, 15'  data-term_rel='IN'  data-wc_prod_visible=''  data-wc_prod_hidden='hide'  data-wc_prod_featured=''  data-wc_prod_sale=''  data-prod_order_by=''  data-prod_order=''  data-date_filter=''  data-date_filter_start=''  data-date_filter_end=''  data-date_filter_format='yy\/mm\/dd'  data-period_filter_unit_1=''  data-period_filter_unit_2=''  data-page_element_filter=''  data-sort='yes'  data-query_orderby='date'  data-query_order='DESC'  data-caption_elements='title'  data-caption_styling=''  data-caption_display='always'  data-img_copyright=''  data-size='fixed masonry'  data-orientation=''  data-image_size='masonry'  data-gap='large'  data-columns='flexible'  data-av-desktop-columns=''  data-av-medium-columns=''  data-av-small-columns=''  data-av-mini-columns=''  data-items='6'  data-paginate='load_more'  data-color=''  data-custom_bg=''  data-img_copyright_font=''  data-av-desktop-font-img_copyright_font=''  data-av-medium-font-img_copyright_font=''  data-av-small-font-img_copyright_font=''  data-av-mini-font-img_copyright_font=''  data-img_copyright_color=''  data-img_copyright_bg=''  data-animation='active'  data-animation_duration=''  data-animation_custom_bg_color=''  data-animation_custom_bg_color_multi_list=''  data-animation_z_index_curtain='100'  data-overlay_fx='active'  data-img_scrset=''  data-lazy_loading='disabled'  data-av-desktop-hide=''  data-av-medium-hide=''  data-av-small-hide=''  data-av-mini-hide=''  data-alb_description=''  data-id=''  data-custom_class=''  data-template_class=''  data-av_uid='av-jworurj0'  data-sc_version='1.0'  data-ids=''  data-action=''  data-offset='0'  data-container_links='active'  data-link_dest=''  data-lightbox_text=''  data-container_class='av-masonry-entries'  data-auto_ratio='1.7'  data-set_breadcrumb='1'  data-custom_markup=''  data-taxonomy='category'  data-categories=''  data-avno='964abdd85e'>Carica di pi\u00f9<\/a><\/div>\n<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Cela part d\u2019une bonne intention. Au d\u00e9c\u00e8s de l\u2019un ou l\u2019autre des conjoints, la famille d\u00e9cide de reporter la succession jusqu\u2019\u00e0 la mort du deuxi\u00e8me. Attention aux imp\u00f4ts per\u00e7us ! <\/p>\n","protected":false},"menu_order":0,"template":"","meta":{"_acf_changed":false,"footnotes":""},"categories":[15],"class_list":["post-3690","actualites","type-actualites","status-publish","hentry","category-news"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v24.9 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Succession et imp\u00f4ts : lorsque l\u2019un des parents meurt\u2026 - swisNot - Le r\u00e9seau notarial suisse<\/title>\n<meta name=\"description\" content=\"swisNot, le r\u00e9seau notarial suisse, votre partenaire en mati\u00e8re juridique et fiscale\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.swisnot.ch\/it\/actualites\/succession-et-impots\/\" \/>\n<meta property=\"og:locale\" content=\"it_IT\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Succession et imp\u00f4ts : lorsque l\u2019un des parents meurt\u2026 - swisNot - Le r\u00e9seau notarial suisse\" \/>\n<meta property=\"og:description\" content=\"swisNot, le r\u00e9seau notarial suisse, votre partenaire en mati\u00e8re juridique et fiscale\" \/>\n<meta property=\"og:url\" content=\"https:\/\/www.swisnot.ch\/it\/actualites\/succession-et-impots\/\" \/>\n<meta property=\"og:site_name\" content=\"swisNot - Le r\u00e9seau notarial suisse\" \/>\n<meta property=\"article:modified_time\" content=\"2021-11-22T14:01:34+00:00\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Est. reading time\" \/>\n\t<meta name=\"twitter:data1\" content=\"11 minutes\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\/\/schema.org\",\"@graph\":[{\"@type\":\"WebPage\",\"@id\":\"https:\/\/www.swisnot.ch\/it\/actualites\/succession-et-impots\/\",\"url\":\"https:\/\/www.swisnot.ch\/it\/actualites\/succession-et-impots\/\",\"name\":\"Succession et imp\u00f4ts : lorsque l\u2019un des parents meurt\u2026 - swisNot - Le r\u00e9seau notarial suisse\",\"isPartOf\":{\"@id\":\"https:\/\/www.swisnot.ch\/it\/#website\"},\"datePublished\":\"2021-05-17T06:43:14+00:00\",\"dateModified\":\"2021-11-22T14:01:34+00:00\",\"description\":\"swisNot, le r\u00e9seau notarial suisse, votre partenaire en mati\u00e8re juridique et fiscale\",\"breadcrumb\":{\"@id\":\"https:\/\/www.swisnot.ch\/it\/actualites\/succession-et-impots\/#breadcrumb\"},\"inLanguage\":\"it-IT\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\/\/www.swisnot.ch\/it\/actualites\/succession-et-impots\/\"]}]},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\/\/www.swisnot.ch\/it\/actualites\/succession-et-impots\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Accueil\",\"item\":\"https:\/\/www.swisnot.ch\/it\/home\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"Succession et imp\u00f4ts : lorsque l\u2019un des parents meurt\u2026\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\/\/www.swisnot.ch\/it\/#website\",\"url\":\"https:\/\/www.swisnot.ch\/it\/\",\"name\":\"swisNot - Le r\u00e9seau notarial suisse\",\"description\":\"Votre partenaire en mati\u00e8re juridique et fiscale\",\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\/\/www.swisnot.ch\/it\/?s={search_term_string}\"},\"query-input\":{\"@type\":\"PropertyValueSpecification\",\"valueRequired\":true,\"valueName\":\"search_term_string\"}}],\"inLanguage\":\"it-IT\"}]}<\/script>\n<!-- \/ Yoast SEO plugin. -->","yoast_head_json":{"title":"Succession et imp\u00f4ts : lorsque l\u2019un des parents meurt\u2026 - swisNot - Le r\u00e9seau notarial suisse","description":"swisNot, le r\u00e9seau notarial suisse, votre partenaire en mati\u00e8re juridique et fiscale","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/www.swisnot.ch\/it\/actualites\/succession-et-impots\/","og_locale":"it_IT","og_type":"article","og_title":"Succession et imp\u00f4ts : lorsque l\u2019un des parents meurt\u2026 - swisNot - Le r\u00e9seau notarial suisse","og_description":"swisNot, le r\u00e9seau notarial suisse, votre partenaire en mati\u00e8re juridique et fiscale","og_url":"https:\/\/www.swisnot.ch\/it\/actualites\/succession-et-impots\/","og_site_name":"swisNot - Le r\u00e9seau notarial suisse","article_modified_time":"2021-11-22T14:01:34+00:00","twitter_card":"summary_large_image","twitter_misc":{"Est. reading time":"11 minutes"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"WebPage","@id":"https:\/\/www.swisnot.ch\/it\/actualites\/succession-et-impots\/","url":"https:\/\/www.swisnot.ch\/it\/actualites\/succession-et-impots\/","name":"Succession et imp\u00f4ts : lorsque l\u2019un des parents meurt\u2026 - swisNot - Le r\u00e9seau notarial suisse","isPartOf":{"@id":"https:\/\/www.swisnot.ch\/it\/#website"},"datePublished":"2021-05-17T06:43:14+00:00","dateModified":"2021-11-22T14:01:34+00:00","description":"swisNot, le r\u00e9seau notarial suisse, votre partenaire en mati\u00e8re juridique et fiscale","breadcrumb":{"@id":"https:\/\/www.swisnot.ch\/it\/actualites\/succession-et-impots\/#breadcrumb"},"inLanguage":"it-IT","potentialAction":[{"@type":"ReadAction","target":["https:\/\/www.swisnot.ch\/it\/actualites\/succession-et-impots\/"]}]},{"@type":"BreadcrumbList","@id":"https:\/\/www.swisnot.ch\/it\/actualites\/succession-et-impots\/#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Accueil","item":"https:\/\/www.swisnot.ch\/it\/home\/"},{"@type":"ListItem","position":2,"name":"Succession et imp\u00f4ts : lorsque l\u2019un des parents meurt\u2026"}]},{"@type":"WebSite","@id":"https:\/\/www.swisnot.ch\/it\/#website","url":"https:\/\/www.swisnot.ch\/it\/","name":"swisNot - Le r\u00e9seau notarial suisse","description":"Votre partenaire en mati\u00e8re juridique et fiscale","potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/www.swisnot.ch\/it\/?s={search_term_string}"},"query-input":{"@type":"PropertyValueSpecification","valueRequired":true,"valueName":"search_term_string"}}],"inLanguage":"it-IT"}]}},"_links":{"self":[{"href":"https:\/\/www.swisnot.ch\/it\/wp-json\/wp\/v2\/actualites\/3690","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.swisnot.ch\/it\/wp-json\/wp\/v2\/actualites"}],"about":[{"href":"https:\/\/www.swisnot.ch\/it\/wp-json\/wp\/v2\/types\/actualites"}],"version-history":[{"count":15,"href":"https:\/\/www.swisnot.ch\/it\/wp-json\/wp\/v2\/actualites\/3690\/revisions"}],"predecessor-version":[{"id":8315,"href":"https:\/\/www.swisnot.ch\/it\/wp-json\/wp\/v2\/actualites\/3690\/revisions\/8315"}],"wp:attachment":[{"href":"https:\/\/www.swisnot.ch\/it\/wp-json\/wp\/v2\/media?parent=3690"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.swisnot.ch\/it\/wp-json\/wp\/v2\/categories?post=3690"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}