{"id":34393,"date":"2025-08-14T16:11:12","date_gmt":"2025-08-14T14:11:12","guid":{"rendered":"https:\/\/harlander-partner.eu\/droits-de-succession\/"},"modified":"2025-12-27T21:17:45","modified_gmt":"2025-12-27T20:17:45","slug":"droits-de-succession","status":"publish","type":"page","link":"https:\/\/harlander-partner.eu\/fr\/droit-successoral-et-prevoyance\/droits-de-succession\/","title":{"rendered":"Imp\u00f4t sur les successions"},"content":{"rendered":"\n<div class=\"wp-block-yoast-seo-table-of-contents yoast-table-of-contents\"><h2>Imp\u00f4t sur les successions<\/h2><ul><li><a href=\"#h-seit-2008-keine-erbschaftssteuer-in-osterreich\" data-level=\"2\">Pas de droits de succession en Autriche depuis 2008<\/a><\/li><li><a href=\"#h-mogliche-ruckkehr-der-erbschaftssteuer\" data-level=\"2\">Retour possible des droits de succession<\/a><ul><li><a href=\"#h-moglichkeiten-zur-vermeidung-der-erbschaftssteuer\" data-level=\"3\">Possibilit\u00e9s d\u2019\u00e9viter les droits de succession<\/a><\/li><\/ul><\/li><li><a href=\"#h-ihre-vorteile-mit-anwaltlicher-unterstutzung\" data-level=\"2\">Vos avantages gr\u00e2ce \u00e0 l\u2019assistance d\u2019un avocat<\/a><\/li><li><a href=\"#h-haufig-gestellte-fragen-faq\" data-level=\"2\">Questions fr\u00e9quemment pos\u00e9es \u2013 FAQ<\/a><\/li><\/ul><\/div>\n\n<h2 class=\"wp-block-heading\" id=\"h-seit-2008-keine-erbschaftssteuer-in-osterreich\">Pas de droits de succession en Autriche depuis 2008<\/h2>\n\n<p class=\"wp-block-paragraph\">Les droits de succession (et simultan\u00e9ment les droits de donation) ont \u00e9t\u00e9 <strong>abolis<\/strong> en Autriche en 2008, car la Cour constitutionnelle a d\u00e9clar\u00e9 les droits de succession <strong>anticonstitutionnels<\/strong>.<\/p>\n\n<p class=\"wp-block-paragraph\">Par cons\u00e9quent, pour les successions <strong>post\u00e9rieures au 1er ao\u00fbt 2008<\/strong>, en <strong>Autriche<\/strong>, <strong>aucun droit de succession ou de donation<\/strong> n\u2019est plus per\u00e7u. En cas de succession ou de <strong>transfert gratuit de biens immobiliers<\/strong>, la <strong>taxe fonci\u00e8re<\/strong> et les <strong>frais d\u2019enregistrement<\/strong> restent toutefois dus. De plus, une obligation l\u00e9gale de d\u00e9claration des donations est en vigueur depuis cette date. En Allemagne, en revanche, les droits de succession existent toujours.   <\/p>\n\n<p class=\"wp-block-paragraph\"><a href=\"https:\/\/harlander-partner.eu\/fr\/droit-successoral-et-prevoyance\/taxe-fonciere-en-droit-successoral\/\" target=\"_blank\" rel=\"noreferrer noopener\">Pour en savoir plus sur la taxe fonci\u00e8re en droit successoral, cliquez ici.<\/a><\/p>\n\n<div class=\"wp-block-uagb-container uagb-block-3019fe8e alignfull uagb-is-root-container\">\n<div class=\"wp-block-uagb-container uagb-block-32585033\">\n<p class=\"wp-block-paragraph\">Pour les successions <strong>post\u00e9rieures au 31 juillet 2008<\/strong>, il n\u2019y a plus de droits de succession en Autriche.<\/p>\n<\/div>\n\n\n\n<div class=\"wp-block-uagb-container uagb-block-45819ab6\"><picture>\n\t\t<source srcset=\"https:\/\/harlander-partner.eu\/wp-content\/uploads\/ERbschaftssteuer-352x198.webp\" >\n\t\t<img decoding=\"async\" class=\"mr-picture-small\" src=\"https:\/\/harlander-partner.eu\/wp-content\/uploads\/ERbschaftssteuer.webp\" alt=\"Pas de droits de succession en Autriche depuis 2008 \u2013 toutefois, il convient de tenir compte de l\u2019imp\u00f4t sur les mutations immobili\u00e8res, des frais d\u2019enregistrement et de l\u2019obligation de d\u00e9claration en cas de donation.\" >\n\t<\/picture>\n<\/div>\n<\/div>\n\n<h2 class=\"wp-block-heading\" id=\"h-mogliche-ruckkehr-der-erbschaftssteuer\">Retour possible des droits de succession <\/h2>\n\n<p class=\"wp-block-paragraph\">En Autriche, les droits de succession pourraient \u00eatre r\u00e9introduits \u00e0 l\u2019avenir. Toutefois, ceux qui planifient leur succession \u00e0 temps peuvent d\u00e9j\u00e0 prendre des mesures en amont pour \u00e9viter compl\u00e8tement cet imp\u00f4t ou au moins le r\u00e9duire consid\u00e9rablement. <\/p>\n\n<h3 class=\"wp-block-heading\" id=\"h-moglichkeiten-zur-vermeidung-der-erbschaftssteuer\">Possibilit\u00e9s d\u2019\u00e9viter les droits de succession<\/h3>\n\n<p class=\"wp-block-paragraph\">Afin de <strong>pr\u00e9venir<\/strong> d\u2019\u00e9ventuels futurs droits de succession, des structures juridiques telles qu\u2019une <strong>procuration g\u00e9n\u00e9rale<\/strong>, un <strong>contrat de transfert<\/strong> ou un <strong>contrat de donation<\/strong> sont possibles, permettant de transf\u00e9rer des actifs de mani\u00e8re anticip\u00e9e et ordonn\u00e9e.<\/p>\n\n<h2 class=\"wp-block-heading\" id=\"h-ihre-vorteile-mit-anwaltlicher-unterstutzung\">Vos avantages gr\u00e2ce \u00e0 l\u2019assistance d\u2019un avocat<\/h2>\n\n<p class=\"wp-block-paragraph\">Les r\u00e9glementations relatives aux successions et aux transferts gratuits sont complexes et comportent des risques financiers consid\u00e9rables. Des termes juridiques impr\u00e9cis, des frais annexes \u00e9lev\u00e9s tels que l\u2019imp\u00f4t sur les mutations immobili\u00e8res et les frais d\u2019enregistrement, ainsi que des exigences strictes en mati\u00e8re de d\u00e9claration et de d\u00e9lais peuvent facilement entra\u00eener des erreurs.  <\/p>\n\n<p class=\"wp-block-paragraph\">Sur le plan \u00e9conomique, cela peut entra\u00eener des charges inattendues ou des probl\u00e8mes de liquidit\u00e9s. Un accompagnement juridique professionnel garantit que toutes les \u00e9tapes sont r\u00e9alis\u00e9es en toute s\u00e9curit\u00e9 juridique et que les co\u00fbts inutiles sont \u00e9vit\u00e9s. <\/p>\n<a class=\"mr-cta-link mr-cta-button-cal\" href=\"#h2-booking\" title=\"Premi\u00e8re consultation gratuite\"><span class=\"mr-cta-link-normal\">Choisissez d\u00e8s maintenant la date souhait\u00e9e :<\/span><span class=\"mr-cta-link-bold\">Premi\u00e8re consultation gratuite<\/span><\/a>\n\n<h2 class=\"wp-block-heading\" id=\"h-haufig-gestellte-fragen-faq\">Questions fr\u00e9quemment pos\u00e9es \u2013 FAQ<\/h2>\n<div class=\"wp-block-uagb-faq uagb-faq__outer-wrap uagb-block-972c8b74 uagb-faq-icon-row uagb-faq-layout-accordion uagb-faq-expand-first-true uagb-faq-inactive-other-true uagb-faq__wrap uagb-buttons-layout-wrap uagb-faq-equal-height     \" data-faqtoggle=\"true\" role=\"tablist\"><div class=\"wp-block-uagb-faq-child uagb-faq-child__outer-wrap uagb-faq-item uagb-block-6b30bb7b \" role=\"tab\" tabindex=\"0\"><div class=\"uagb-faq-questions-button uagb-faq-questions\">\t\t\t<span class=\"uagb-icon uagb-faq-icon-wrap\">\n\t\t\t\t\t\t\t\t<svg xmlns=\"https:\/\/www.w3.org\/2000\/svg\" viewBox= \"0 0 448 512\"><path d=\"M432 256c0 17.69-14.33 32.01-32 32.01H256v144c0 17.69-14.33 31.99-32 31.99s-32-14.3-32-31.99v-144H48c-17.67 0-32-14.32-32-32.01s14.33-31.99 32-31.99H192v-144c0-17.69 14.33-32.01 32-32.01s32 14.32 32 32.01v144h144C417.7 224 432 238.3 432 256z\"><\/path><\/svg>\n\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t<span class=\"uagb-icon-active uagb-faq-icon-wrap\">\n\t\t\t\t\t\t\t\t<svg xmlns=\"https:\/\/www.w3.org\/2000\/svg\" viewBox= \"0 0 448 512\"><path d=\"M400 288h-352c-17.69 0-32-14.32-32-32.01s14.31-31.99 32-31.99h352c17.69 0 32 14.3 32 31.99S417.7 288 400 288z\"><\/path><\/svg>\n\t\t\t\t\t\t\t<\/span>\n\t\t\t<span class=\"uagb-question\">Existe-t-il actuellement des droits de succession en Autriche&nbsp;?<\/span><\/div><div class=\"uagb-faq-content\"><p>Non. Pour les successions post\u00e9rieures au 1er ao\u00fbt 2008, aucun droit de succession ou de donation n\u2019est plus per\u00e7u en Autriche. Toutefois, en cas de transfert gratuit de biens immobiliers, l\u2019imp\u00f4t sur les mutations immobili\u00e8res ainsi que des frais d\u2019enregistrement restent \u00e0 payer.  <\/p><\/div><\/div><div class=\"wp-block-uagb-faq-child uagb-faq-child__outer-wrap uagb-faq-item uagb-block-5426c70c \" role=\"tab\" tabindex=\"0\"><div class=\"uagb-faq-questions-button uagb-faq-questions\">\t\t\t<span class=\"uagb-icon uagb-faq-icon-wrap\">\n\t\t\t\t\t\t\t\t<svg xmlns=\"https:\/\/www.w3.org\/2000\/svg\" viewBox= \"0 0 448 512\"><path d=\"M432 256c0 17.69-14.33 32.01-32 32.01H256v144c0 17.69-14.33 31.99-32 31.99s-32-14.3-32-31.99v-144H48c-17.67 0-32-14.32-32-32.01s14.33-31.99 32-31.99H192v-144c0-17.69 14.33-32.01 32-32.01s32 14.32 32 32.01v144h144C417.7 224 432 238.3 432 256z\"><\/path><\/svg>\n\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t<span class=\"uagb-icon-active uagb-faq-icon-wrap\">\n\t\t\t\t\t\t\t\t<svg xmlns=\"https:\/\/www.w3.org\/2000\/svg\" viewBox= \"0 0 448 512\"><path d=\"M400 288h-352c-17.69 0-32-14.32-32-32.01s14.31-31.99 32-31.99h352c17.69 0 32 14.3 32 31.99S417.7 288 400 288z\"><\/path><\/svg>\n\t\t\t\t\t\t\t<\/span>\n\t\t\t<span class=\"uagb-question\">Les droits de succession peuvent-ils \u00eatre r\u00e9introduits en Autriche&nbsp;?<\/span><\/div><div class=\"uagb-faq-content\"><p>Oui, il est possible que les droits de succession soient r\u00e9introduits \u00e0 l\u2019avenir. Une planification successorale pr\u00e9coce, par exemple avec une procuration g\u00e9n\u00e9rale, un contrat de transfert ou un contrat de donation, permet toutefois d\u2019\u00e9viter ou de r\u00e9duire une future charge fiscale. <\/p><\/div><\/div><div class=\"wp-block-uagb-faq-child uagb-faq-child__outer-wrap uagb-faq-item uagb-block-af2c5f4e \" role=\"tab\" tabindex=\"0\"><div class=\"uagb-faq-questions-button uagb-faq-questions\">\t\t\t<span class=\"uagb-icon uagb-faq-icon-wrap\">\n\t\t\t\t\t\t\t\t<svg xmlns=\"https:\/\/www.w3.org\/2000\/svg\" viewBox= \"0 0 448 512\"><path d=\"M432 256c0 17.69-14.33 32.01-32 32.01H256v144c0 17.69-14.33 31.99-32 31.99s-32-14.3-32-31.99v-144H48c-17.67 0-32-14.32-32-32.01s14.33-31.99 32-31.99H192v-144c0-17.69 14.33-32.01 32-32.01s32 14.32 32 32.01v144h144C417.7 224 432 238.3 432 256z\"><\/path><\/svg>\n\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t<span class=\"uagb-icon-active uagb-faq-icon-wrap\">\n\t\t\t\t\t\t\t\t<svg xmlns=\"https:\/\/www.w3.org\/2000\/svg\" viewBox= \"0 0 448 512\"><path d=\"M400 288h-352c-17.69 0-32-14.32-32-32.01s14.31-31.99 32-31.99h352c17.69 0 32 14.3 32 31.99S417.7 288 400 288z\"><\/path><\/svg>\n\t\t\t\t\t\t\t<\/span>\n\t\t\t<span class=\"uagb-question\">Dois-je d\u00e9clarer les donations en Autriche&nbsp;?<\/span><\/div><div class=\"uagb-faq-content\"><p>Oui. Depuis le 1er ao\u00fbt 2008, il existe une obligation l\u00e9gale de d\u00e9claration pour certaines donations. Le non-respect de cette obligation peut entra\u00eener de lourdes amendes.  <\/p><\/div><\/div><div class=\"wp-block-uagb-faq-child uagb-faq-child__outer-wrap uagb-faq-item uagb-block-d298f0ea \" role=\"tab\" tabindex=\"0\"><div class=\"uagb-faq-questions-button uagb-faq-questions\">\t\t\t<span class=\"uagb-icon uagb-faq-icon-wrap\">\n\t\t\t\t\t\t\t\t<svg xmlns=\"https:\/\/www.w3.org\/2000\/svg\" viewBox= \"0 0 448 512\"><path d=\"M432 256c0 17.69-14.33 32.01-32 32.01H256v144c0 17.69-14.33 31.99-32 31.99s-32-14.3-32-31.99v-144H48c-17.67 0-32-14.32-32-32.01s14.33-31.99 32-31.99H192v-144c0-17.69 14.33-32.01 32-32.01s32 14.32 32 32.01v144h144C417.7 224 432 238.3 432 256z\"><\/path><\/svg>\n\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t<span class=\"uagb-icon-active uagb-faq-icon-wrap\">\n\t\t\t\t\t\t\t\t<svg xmlns=\"https:\/\/www.w3.org\/2000\/svg\" viewBox= \"0 0 448 512\"><path d=\"M400 288h-352c-17.69 0-32-14.32-32-32.01s14.31-31.99 32-31.99h352c17.69 0 32 14.3 32 31.99S417.7 288 400 288z\"><\/path><\/svg>\n\t\t\t\t\t\t\t<\/span>\n\t\t\t<span class=\"uagb-question\">Quelle est la diff\u00e9rence entre l\u2019imp\u00f4t sur les mutations immobili\u00e8res et les frais d\u2019enregistrement&nbsp;?<\/span><\/div><div class=\"uagb-faq-content\"><p>L\u2019imp\u00f4t sur les mutations immobili\u00e8res est un imp\u00f4t sur l\u2019acquisition de biens immobiliers, qui est \u00e9galement d\u00fb en cas de transfert gratuit. Les frais d\u2019enregistrement sont des frais distincts pour l\u2019inscription du droit de propri\u00e9t\u00e9 au registre foncier. <\/p><\/div><\/div><\/div>","protected":false},"excerpt":{"rendered":"Pas de droits de succession en Autriche depuis 2008 Les droits de succession (et simultan\u00e9ment les droits de donation) ont \u00e9t\u00e9 abolis en Autriche en 2008, car la Cour constitutionnelle &#8230;","protected":false},"author":24,"featured_media":34395,"parent":40698,"menu_order":5,"comment_status":"closed","ping_status":"closed","template":"","meta":{"_acf_changed":false,"_uag_custom_page_level_css":"","footnotes":""},"categories":[507],"tags":[],"class_list":["post-34393","page","type-page","status-publish","has-post-thumbnail","hentry","category-droit-successoral-et-prevoyance"],"acf":[],"uagb_featured_image_src":{"full":["https:\/\/harlander-partner.eu\/wp-content\/uploads\/ERbschaftssteuer.webp",1920,1080,false],"thumbnail":["https:\/\/harlander-partner.eu\/wp-content\/uploads\/ERbschaftssteuer-100x100.webp",100,100,true],"medium":["https:\/\/harlander-partner.eu\/wp-content\/uploads\/ERbschaftssteuer-800x450.webp",800,450,true],"medium_large":["https:\/\/harlander-partner.eu\/wp-content\/uploads\/ERbschaftssteuer.webp",1920,1080,false],"large":["https:\/\/harlander-partner.eu\/wp-content\/uploads\/ERbschaftssteuer.webp",1920,1080,false],"1536x1536":["https:\/\/harlander-partner.eu\/wp-content\/uploads\/ERbschaftssteuer.webp",1536,864,false],"2048x2048":["https:\/\/harlander-partner.eu\/wp-content\/uploads\/ERbschaftssteuer.webp",1920,1080,false],"336x":["https:\/\/harlander-partner.eu\/wp-content\/uploads\/ERbschaftssteuer-336x189.webp",336,189,true],"352x":["https:\/\/harlander-partner.eu\/wp-content\/uploads\/ERbschaftssteuer-352x198.webp",352,198,true],"woocommerce_thumbnail":["https:\/\/harlander-partner.eu\/wp-content\/uploads\/ERbschaftssteuer-300x300.webp",300,300,true],"woocommerce_single":["https:\/\/harlander-partner.eu\/wp-content\/uploads\/ERbschaftssteuer-600x338.webp",600,338,true],"woocommerce_gallery_thumbnail":["https:\/\/harlander-partner.eu\/wp-content\/uploads\/ERbschaftssteuer-100x100.webp",100,100,true],"yarpp-thumbnail":["https:\/\/harlander-partner.eu\/wp-content\/uploads\/ERbschaftssteuer-120x120.webp",120,120,true]},"uagb_author_info":{"display_name":"Lena Hirner","author_link":"https:\/\/harlander-partner.eu\/fr\/author\/lena-hirner\/"},"uagb_comment_info":0,"uagb_excerpt":"Pas de droits de succession en Autriche depuis 2008 Les droits de succession (et simultan\u00e9ment les droits de donation) ont \u00e9t\u00e9 abolis en Autriche en 2008, car la Cour constitutionnelle ...","_links":{"self":[{"href":"https:\/\/harlander-partner.eu\/fr\/wp-json\/wp\/v2\/pages\/34393","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/harlander-partner.eu\/fr\/wp-json\/wp\/v2\/pages"}],"about":[{"href":"https:\/\/harlander-partner.eu\/fr\/wp-json\/wp\/v2\/types\/page"}],"author":[{"embeddable":true,"href":"https:\/\/harlander-partner.eu\/fr\/wp-json\/wp\/v2\/users\/24"}],"replies":[{"embeddable":true,"href":"https:\/\/harlander-partner.eu\/fr\/wp-json\/wp\/v2\/comments?post=34393"}],"version-history":[{"count":0,"href":"https:\/\/harlander-partner.eu\/fr\/wp-json\/wp\/v2\/pages\/34393\/revisions"}],"up":[{"embeddable":true,"href":"https:\/\/harlander-partner.eu\/fr\/wp-json\/wp\/v2\/pages\/40698"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/harlander-partner.eu\/fr\/wp-json\/wp\/v2\/media\/34395"}],"wp:attachment":[{"href":"https:\/\/harlander-partner.eu\/fr\/wp-json\/wp\/v2\/media?parent=34393"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/harlander-partner.eu\/fr\/wp-json\/wp\/v2\/categories?post=34393"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/harlander-partner.eu\/fr\/wp-json\/wp\/v2\/tags?post=34393"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}