{"id":3710,"date":"2025-06-28T12:45:28","date_gmt":"2025-06-28T12:45:28","guid":{"rendered":"https:\/\/avefi.com\/?p=3710"},"modified":"2025-06-28T12:46:10","modified_gmt":"2025-06-28T12:46:10","slug":"news-patrimoniales-juin-2025","status":"publish","type":"post","link":"http:\/\/avefi.com\/?p=3710","title":{"rendered":"News patrimoniales  : Juin 2025"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-post\" data-elementor-id=\"3710\" class=\"elementor elementor-3710\">\n\t\t\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-8be0b61 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"8be0b61\" 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-55b18a6\" data-id=\"55b18a6\" 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-0044390 elementor-widget elementor-widget-text-editor\" data-id=\"0044390\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<article class=\"text-token-text-primary w-full\" dir=\"auto\" data-testid=\"conversation-turn-4\" data-scroll-anchor=\"false\"><div class=\"text-base my-auto mx-auto py-5 [--thread-content-margin:--spacing(4)] @[37rem]:[--thread-content-margin:--spacing(6)] @[72rem]:[--thread-content-margin:--spacing(16)] px-(--thread-content-margin)\"><div class=\"[--thread-content-max-width:32rem] @[34rem]:[--thread-content-max-width:40rem] @[64rem]:[--thread-content-max-width:48rem] mx-auto flex max-w-(--thread-content-max-width) flex-1 text-base gap-4 md:gap-5 lg:gap-6 group\/turn-messages focus-visible:outline-hidden\" tabindex=\"-1\"><div class=\"group\/conversation-turn relative flex w-full min-w-0 flex-col agent-turn\"><div class=\"relative flex-col gap-1 md:gap-3\"><div class=\"flex max-w-full flex-col grow\"><div class=\"min-h-8 text-message relative flex w-full flex-col items-end gap-2 text-start break-words whitespace-normal [.text-message+&amp;]:mt-5\" dir=\"auto\" data-message-author-role=\"assistant\" data-message-id=\"c440998f-45a2-4620-bc19-9fda6b9e366e\" data-message-model-slug=\"gpt-4o\"><div class=\"flex w-full flex-col gap-1 empty:hidden first:pt-[3px]\"><div class=\"markdown prose dark:prose-invert w-full break-words light\"><h1 data-start=\"220\" data-end=\"293\">\ud83d\udcf0 <strong data-start=\"225\" data-end=\"291\">News d\u2019Avefi \u2013 Juillet 2025 : Actualit\u00e9 juridique patrimoniale<\/strong><\/h1><p data-start=\"294\" data-end=\"371\"><em data-start=\"294\" data-end=\"369\">(Publication informative et publicitaire \u00e0 destination des investisseurs)<\/em><\/p><hr data-start=\"373\" data-end=\"376\" \/><h2 data-start=\"378\" data-end=\"443\">\u2696\ufe0f <strong data-start=\"384\" data-end=\"441\">Patrimoine &amp; droit : ce qu\u2019il faut retenir ce mois-ci<\/strong><\/h2><h3 data-start=\"445\" data-end=\"537\">\ud83d\udccc <strong data-start=\"452\" data-end=\"537\">Succession : la Cour de cassation pr\u00e9cise le r\u00e9gime des dons manuels non d\u00e9clar\u00e9s<\/strong><\/h3><p data-start=\"538\" data-end=\"818\">Une r\u00e9cente d\u00e9cision (Cass. civ., juin 2025) rappelle que les dons manuels non d\u00e9clar\u00e9s peuvent \u00eatre r\u00e9int\u00e9gr\u00e9s dans la succession avec p\u00e9nalit\u00e9s. Pourquoi et comment anticiper cela avec une strat\u00e9gie de d\u00e9claration optimis\u00e9e ?<br data-start=\"765\" data-end=\"768\" \/><em data-start=\"768\" data-end=\"816\">Source : Cour de cassation, Notaires de France<\/em><\/p><hr data-start=\"820\" data-end=\"823\" \/><h3 data-start=\"825\" data-end=\"913\">\ud83c\udfe0 <strong data-start=\"832\" data-end=\"913\">Immobilier : indivision et vente forc\u00e9e \u2014 nouvelles pr\u00e9cisions du l\u00e9gislateur<\/strong><\/h3><p data-start=\"914\" data-end=\"1158\">La loi \u00ab Habitat et Transmission \u00bb adopt\u00e9e en mai 2025 facilite la sortie de l\u2019indivision : seuil de majorit\u00e9 abaiss\u00e9 pour certaines ventes, d\u00e9lais raccourcis\u2026 Nous faisons le point sur ces \u00e9volutions pratiques.<br data-start=\"1125\" data-end=\"1128\" \/><em data-start=\"1128\" data-end=\"1156\">Source : Legifrance, FNAIM<\/em><\/p><hr data-start=\"1160\" data-end=\"1163\" \/><h3 data-start=\"1165\" data-end=\"1256\">\ud83d\udcbc <strong data-start=\"1172\" data-end=\"1256\">Soci\u00e9t\u00e9 civile : l\u2019importance du pacte d\u2019associ\u00e9s renforc\u00e9e par la jurisprudence<\/strong><\/h3><p data-start=\"1257\" data-end=\"1504\">Un arr\u00eat d\u2019appel r\u00e9cent met en lumi\u00e8re les risques d\u2019une r\u00e9daction impr\u00e9cise du pacte d\u2019associ\u00e9s dans une SCI. Les clauses de pr\u00e9emption et d\u2019agr\u00e9ment sont \u00e0 surveiller de pr\u00e8s pour \u00e9viter les blocages.<br data-start=\"1459\" data-end=\"1462\" \/><em data-start=\"1462\" data-end=\"1502\">Source : Conseil Sup\u00e9rieur du Notariat<\/em><\/p><hr data-start=\"1506\" data-end=\"1509\" \/><h3 data-start=\"1511\" data-end=\"1615\">\ud83c\udf0d <strong data-start=\"1518\" data-end=\"1615\">Fiscalit\u00e9 internationale : transmission transfrontali\u00e8re et convention fiscale France-Espagne<\/strong><\/h3><p data-start=\"1616\" data-end=\"1888\">Mise \u00e0 jour des r\u00e8gles d\u2019imposition des successions entre la France et l\u2019Espagne (application de la convention bilat\u00e9rale r\u00e9vis\u00e9e en 2024). Quels impacts pour les r\u00e9sidences secondaires ou comptes bancaires situ\u00e9s en Espagne ?<br data-start=\"1842\" data-end=\"1845\" \/><em data-start=\"1845\" data-end=\"1886\">Source : BOFiP, Minist\u00e8re de l\u2019\u00c9conomie<\/em><\/p><hr data-start=\"1890\" data-end=\"1893\" \/><h2 data-start=\"1895\" data-end=\"1927\">\ud83d\udd0e <strong data-start=\"1901\" data-end=\"1927\">\u00c0 suivre prochainement<\/strong><\/h2><ul data-start=\"1928\" data-end=\"2132\"><li data-start=\"1928\" data-end=\"2035\"><p data-start=\"1930\" data-end=\"2035\">R\u00e9forme attendue sur l\u2019assurance vie et les droits des b\u00e9n\u00e9ficiaires en cas de contestation judiciaire.<\/p><\/li><li data-start=\"2036\" data-end=\"2132\"><p data-start=\"2038\" data-end=\"2132\">D\u00e9bat au Parlement sur l\u2019extension de l\u2019exon\u00e9ration Dutreil aux holdings animatrices mixtes.<\/p><\/li><\/ul><hr data-start=\"2134\" data-end=\"2137\" \/><h3 data-start=\"2139\" data-end=\"2165\">\ud83d\udccc <strong data-start=\"2146\" data-end=\"2165\">Nos coordonn\u00e9es<\/strong><\/h3><p data-start=\"2166\" data-end=\"2328\"><strong data-start=\"2166\" data-end=\"2175\">AVEFI<\/strong><br data-start=\"2175\" data-end=\"2178\" \/>18 bis rue Am\u00e9lie<br data-start=\"2195\" data-end=\"2198\" \/>75007 Paris<br data-start=\"2209\" data-end=\"2212\" \/>M\u00e9tro : ligne 8 La Tour-Maubourg<br data-start=\"2244\" data-end=\"2247\" \/>RER C : Invalides<br data-start=\"2264\" data-end=\"2267\" \/>\u260e 01 77 13 78 35<br data-start=\"2283\" data-end=\"2286\" \/>\ud83d\udce7 <a class=\"cursor-pointer\" rel=\"noopener\" data-start=\"2289\" data-end=\"2306\">contact@avefi.com<\/a> | <a class=\"cursor-pointer\" rel=\"noopener\" data-start=\"2309\" data-end=\"2326\">gestion@avefi.com<\/a><\/p><hr data-start=\"2330\" data-end=\"2333\" \/><h3 data-start=\"2335\" data-end=\"2362\">\u26a0\ufe0f <strong data-start=\"2342\" data-end=\"2362\">Mentions l\u00e9gales<\/strong><\/h3><p data-start=\"2363\" data-end=\"2709\">Investir comporte des risques. Les rendements pass\u00e9s ne garantissent pas les performances futures. Il est recommand\u00e9 de bien comprendre les caract\u00e9ristiques du produit avant d\u2019investir.<br data-start=\"2548\" data-end=\"2551\" \/>Cette newsletter est une publication informative et publicitaire. Pour plus de renseignements, contactez-nous.<br data-start=\"2661\" data-end=\"2664\" \/>\ud83d\udc49 Pour vous d\u00e9sabonner : <a class=\"cursor-pointer\" rel=\"noopener\" data-start=\"2690\" data-end=\"2707\">contact@avefi.com<\/a><\/p><hr data-start=\"2711\" data-end=\"2714\" \/><p data-start=\"2716\" data-end=\"3002\" data-is-last-node=\"\" data-is-only-node=\"\">\ud83d\udcac <strong data-start=\"2719\" data-end=\"2880\">Souhaitez-vous que je d\u00e9veloppe l\u2019un de ces sujets dans un article d\u00e9taill\u00e9 (ex. la r\u00e9forme de l\u2019indivision ou la fiscalit\u00e9 des successions France-Espagne) ?<\/strong><br data-start=\"2880\" data-end=\"2883\" \/>Je peux \u00e9galement cr\u00e9er la <strong data-start=\"2910\" data-end=\"2935\">mise en page compl\u00e8te<\/strong> (aux couleurs d\u2019Avefi avec le logo int\u00e9gr\u00e9) si vous le souhaitez !<\/p><\/div><\/div><\/div><\/div><div class=\"flex min-h-[46px] justify-start\"><div class=\"touch:-me-2 touch:-ms-3.5 -ms-2.5 -me-1 flex flex-wrap items-center gap-y-4 p-1 select-none touch:w-[calc(100%+--spacing(3.5))] -mt-1 w-[calc(100%+--spacing(2.5))] duration-[1.5s] focus-within:transition-none hover:transition-none pointer-events-none [mask-image:linear-gradient(to_right,black_33%,transparent_66%)] [mask-size:300%_100%] [mask-position:100%_0%] motion-safe:transition-[mask-position] group-hover\/turn-messages:pointer-events-auto group-hover\/turn-messages:[mask-position:0_0] group-focus-within\/turn-messages:pointer-events-auto group-focus-within\/turn-messages:[mask-position:0_0] has-data-[state=open]:pointer-events-auto has-data-[state=open]:[mask-position:0_0]\">\u00a0<\/div><\/div><\/div><\/div><\/div><\/div><\/article><article class=\"text-token-text-primary w-full\" dir=\"auto\" data-testid=\"conversation-turn-5\" data-scroll-anchor=\"false\"><h5 class=\"sr-only\">Vous avez dit\u00a0:<\/h5><div class=\"text-base my-auto mx-auto py-5 [--thread-content-margin:--spacing(4)] @[37rem]:[--thread-content-margin:--spacing(6)] @[72rem]:[--thread-content-margin:--spacing(16)] px-(--thread-content-margin)\"><div class=\"[--thread-content-max-width:32rem] @[34rem]:[--thread-content-max-width:40rem] @[64rem]:[--thread-content-max-width:48rem] mx-auto flex max-w-(--thread-content-max-width) flex-1 text-base gap-4 md:gap-5 lg:gap-6 group\/turn-messages focus-visible:outline-hidden\" tabindex=\"-1\"><div class=\"group\/conversation-turn relative flex w-full min-w-0 flex-col\"><div class=\"relative flex-col gap-1 md:gap-3\"><div class=\"flex max-w-full flex-col grow\"><div class=\"min-h-8 text-message relative flex w-full flex-col items-end gap-2 text-start break-words whitespace-normal [.text-message+&amp;]:mt-5\" dir=\"auto\" data-message-author-role=\"user\" data-message-id=\"3037820a-ce32-44ab-bd68-702d54fec4e4\"><div class=\"flex w-full flex-col gap-1 empty:hidden items-end rtl:items-start\"><div class=\"relative max-w-[var(--user-chat-width,70%)] bg-token-message-surface rounded-3xl px-5 py-2.5\"><div class=\"whitespace-pre-wrap\">refais cette news en developpant les articles<\/div><\/div><\/div><\/div><\/div><div class=\"flex justify-end\"><div class=\"touch:-me-2 touch:-ms-3.5 -ms-2.5 -me-1 flex flex-wrap items-center gap-y-4 p-1 select-none focus-within:transition-none hover:transition-none duration-300 group-hover\/turn-messages:delay-300 pointer-events-none opacity-0 motion-safe:transition-opacity group-hover\/turn-messages:pointer-events-auto group-hover\/turn-messages:opacity-100 group-focus-within\/turn-messages:pointer-events-auto group-focus-within\/turn-messages:opacity-100 has-data-[state=open]:pointer-events-auto has-data-[state=open]:opacity-100\">\u00a0<\/div><\/div><\/div><\/div><\/div><\/div><\/article><article class=\"text-token-text-primary w-full\" dir=\"auto\" data-testid=\"conversation-turn-6\" data-scroll-anchor=\"true\"><h6 class=\"sr-only\">ChatGPT a dit\u00a0:<\/h6><div class=\"text-base my-auto mx-auto py-5 [--thread-content-margin:--spacing(4)] @[37rem]:[--thread-content-margin:--spacing(6)] @[72rem]:[--thread-content-margin:--spacing(16)] px-(--thread-content-margin)\"><div class=\"[--thread-content-max-width:32rem] @[34rem]:[--thread-content-max-width:40rem] @[64rem]:[--thread-content-max-width:48rem] mx-auto flex max-w-(--thread-content-max-width) flex-1 text-base gap-4 md:gap-5 lg:gap-6 group\/turn-messages focus-visible:outline-hidden\" tabindex=\"-1\"><div class=\"group\/conversation-turn relative flex w-full min-w-0 flex-col agent-turn\"><div class=\"relative flex-col gap-1 md:gap-3\"><div class=\"flex max-w-full flex-col grow\"><div class=\"min-h-8 text-message relative flex w-full flex-col items-end gap-2 text-start break-words whitespace-normal [.text-message+&amp;]:mt-5\" dir=\"auto\" data-message-author-role=\"assistant\" data-message-id=\"88834504-175c-45f6-aad5-9b7518a6c593\" data-message-model-slug=\"gpt-4o\"><div class=\"flex w-full flex-col gap-1 empty:hidden first:pt-[3px]\"><div class=\"markdown prose dark:prose-invert w-full break-words light\"><p data-start=\"0\" data-end=\"212\">Bien s\u00fbr\u202f! Voici une version <strong data-start=\"29\" data-end=\"43\">d\u00e9velopp\u00e9e<\/strong> et <strong data-start=\"47\" data-end=\"61\">structur\u00e9e<\/strong> de votre newsletter \u00ab News d\u2019Avefi \u00bb d\u00e9di\u00e9e \u00e0 l\u2019actualit\u00e9 <strong data-start=\"120\" data-end=\"146\">juridique patrimoniale<\/strong>, dans un style didactique et professionnel, pr\u00eat pour diffusion :<\/p><hr data-start=\"214\" data-end=\"217\" \/><div>\u00a0<\/div><h1 data-start=\"332\" data-end=\"402\"><strong data-start=\"334\" data-end=\"400\">News d\u2019Avefi \u2013 Juillet 2025 : Actualit\u00e9 juridique patrimoniale<\/strong><\/h1><p data-start=\"403\" data-end=\"480\"><em data-start=\"403\" data-end=\"478\">(Publication informative et publicitaire \u00e0 destination des investisseurs)<\/em><\/p><hr data-start=\"482\" data-end=\"485\" \/><h2 data-start=\"487\" data-end=\"590\">\u2696\ufe0f <strong data-start=\"493\" data-end=\"588\">Succession : les dons manuels non d\u00e9clar\u00e9s sous surveillance accrue de la Cour de cassation<\/strong><\/h2><p data-start=\"592\" data-end=\"991\">La Cour de cassation, dans un arr\u00eat de juin 2025, a r\u00e9affirm\u00e9 la n\u00e9cessit\u00e9 pour les h\u00e9ritiers de d\u00e9clarer les dons manuels re\u00e7us du d\u00e9funt au cours de sa vie. En l\u2019esp\u00e8ce, un h\u00e9ritier n\u2019avait pas signal\u00e9 un don manuel substantiel lors de la d\u00e9claration successorale. Les autres coh\u00e9ritiers ont obtenu la r\u00e9int\u00e9gration de ce don dans l\u2019actif successoral, assortie de p\u00e9nalit\u00e9s fiscales importantes.<\/p><p data-start=\"993\" data-end=\"1153\">\ud83d\udc49 <strong data-start=\"996\" data-end=\"1013\">Que retenir ?<\/strong><br data-start=\"1013\" data-end=\"1016\" \/>Les dons manuels (sommes d\u2019argent, bijoux, \u0153uvres d\u2019art&#8230;) doivent \u00eatre d\u00e9clar\u00e9s spontan\u00e9ment au moment de la succession, sous peine :<\/p><ul data-start=\"1154\" data-end=\"1358\"><li data-start=\"1154\" data-end=\"1183\"><p data-start=\"1156\" data-end=\"1183\">d\u2019un redressement fiscal,<\/p><\/li><li data-start=\"1184\" data-end=\"1267\"><p data-start=\"1186\" data-end=\"1267\">de p\u00e9nalit\u00e9s pouvant atteindre 80% si l\u2019intention frauduleuse est caract\u00e9ris\u00e9e,<\/p><\/li><li data-start=\"1268\" data-end=\"1358\"><p data-start=\"1270\" data-end=\"1358\">de tensions entre h\u00e9ritiers qui peuvent aboutir \u00e0 des proc\u00e9dures longues et co\u00fbteuses.<\/p><\/li><\/ul><p data-start=\"1360\" data-end=\"1622\">\ud83d\udca1 <strong data-start=\"1363\" data-end=\"1388\">Notre conseil AVEFI :<\/strong> Nous vous recommandons de r\u00e9gulariser toute donation non d\u00e9clar\u00e9e et de tenir un inventaire clair des transmissions interg\u00e9n\u00e9rationnelles. En cas de doute, un accompagnement par notaire et conseil patrimonial s\u2019av\u00e8re indispensable.<\/p><p data-start=\"1624\" data-end=\"1689\"><em data-start=\"1624\" data-end=\"1687\">Sources : Cour de cassation (2025), Notaires de France, BOFiP<\/em><\/p><hr data-start=\"1691\" data-end=\"1694\" \/><h2 data-start=\"1696\" data-end=\"1803\">\ud83c\udfe0 <strong data-start=\"1702\" data-end=\"1801\">Immobilier : sortie de l\u2019indivision facilit\u00e9e par la loi \u00ab Habitat et Transmission \u00bb (mai 2025)<\/strong><\/h2><p data-start=\"1805\" data-end=\"1937\">La loi \u00ab Habitat et Transmission \u00bb adopt\u00e9e en mai 2025 vise \u00e0 fluidifier les op\u00e9rations en indivision, souvent sources de blocage.<\/p><h3 data-start=\"1939\" data-end=\"1969\">Principales \u00e9volutions :<\/h3><p data-start=\"1970\" data-end=\"2345\">\u2705 La vente d\u2019un bien en indivision est d\u00e9sormais possible avec une majorit\u00e9 des 2\/3 des droits indivis (contre l\u2019unanimit\u00e9 auparavant).<br data-start=\"2105\" data-end=\"2108\" \/>\u2705 Les d\u00e9lais de convocation et de r\u00e9ponse des indivisaires sont raccourcis, limitant les situations de paralysie.<br data-start=\"2221\" data-end=\"2224\" \/>\u2705 Un dispositif sp\u00e9cifique de m\u00e9diation est instaur\u00e9 avant toute proc\u00e9dure judiciaire pour favoriser un accord amiable.<\/p><p data-start=\"2347\" data-end=\"2552\">\ud83d\udc49 <strong data-start=\"2350\" data-end=\"2386\">Que cela change-t-il pour vous ?<\/strong><br data-start=\"2386\" data-end=\"2389\" \/>Si vous d\u00e9tenez un bien en indivision (h\u00e9ritage, achat familial&#8230;), vous b\u00e9n\u00e9ficiez d\u2019un cadre juridique plus souple pour vendre ou am\u00e9nager la gestion du bien.<\/p><p data-start=\"2554\" data-end=\"2765\">\ud83d\udca1 <strong data-start=\"2557\" data-end=\"2582\">Notre conseil AVEFI :<\/strong> Il est prudent de r\u00e9actualiser vos conventions d\u2019indivision \u00e0 la lumi\u00e8re de ce nouveau cadre l\u00e9gal. Nous pouvons vous accompagner dans cette d\u00e9marche avec vos notaires partenaires.<\/p><p data-start=\"2767\" data-end=\"2798\"><em data-start=\"2767\" data-end=\"2796\">Sources : Legifrance, FNAIM<\/em><\/p><hr data-start=\"2800\" data-end=\"2803\" \/><h2 data-start=\"2805\" data-end=\"2898\">\ud83d\udcbc <strong data-start=\"2811\" data-end=\"2896\">SCI : pacte d\u2019associ\u00e9s, une protection essentielle confirm\u00e9e par la jurisprudence<\/strong><\/h2><p data-start=\"2900\" data-end=\"3176\">Une d\u00e9cision de la Cour d\u2019appel de Paris (avril 2025) a mis en lumi\u00e8re les risques d\u2019un pacte d\u2019associ\u00e9s mal r\u00e9dig\u00e9 au sein d\u2019une SCI. Le litige portait sur une clause d\u2019agr\u00e9ment floue, qui a permis \u00e0 un associ\u00e9 de c\u00e9der ses parts \u00e0 un tiers, malgr\u00e9 l\u2019opposition des autres.<\/p><p data-start=\"3178\" data-end=\"3221\">\ud83d\udc49 <strong data-start=\"3181\" data-end=\"3219\">Les points d\u2019attention \u00e0 retenir :<\/strong><\/p><ul data-start=\"3222\" data-end=\"3540\"><li data-start=\"3222\" data-end=\"3317\"><p data-start=\"3224\" data-end=\"3317\">Les clauses de pr\u00e9emption, d\u2019agr\u00e9ment et de sortie doivent \u00eatre pr\u00e9cises et sans ambigu\u00eft\u00e9.<\/p><\/li><li data-start=\"3318\" data-end=\"3444\"><p data-start=\"3320\" data-end=\"3444\">Il est conseill\u00e9 d\u2019adjoindre au pacte une convention sur la valorisation des parts pour \u00e9viter les d\u00e9saccords sur le prix.<\/p><\/li><li data-start=\"3445\" data-end=\"3540\"><p data-start=\"3447\" data-end=\"3540\">Les statuts doivent \u00eatre coh\u00e9rents avec le pacte pour \u00e9viter les contradictions juridiques.<\/p><\/li><\/ul><p data-start=\"3542\" data-end=\"3703\">\ud83d\udca1 <strong data-start=\"3545\" data-end=\"3570\">Notre conseil AVEFI :<\/strong> Un audit juridique de vos SCI (pactes, statuts) s\u2019impose pour pr\u00e9venir ce type de litige et s\u00e9curiser votre patrimoine immobilier.<\/p><p data-start=\"3705\" data-end=\"3778\"><em data-start=\"3705\" data-end=\"3776\">Sources : Conseil Sup\u00e9rieur du Notariat, Cour d\u2019appel de Paris (2025)<\/em><\/p><hr data-start=\"3780\" data-end=\"3783\" \/><h2 data-start=\"3785\" data-end=\"3880\">\ud83c\udf0d <strong data-start=\"3791\" data-end=\"3878\">Transmission transfrontali\u00e8re : mise \u00e0 jour de la convention fiscale France-Espagne<\/strong><\/h2><p data-start=\"3882\" data-end=\"4053\">La r\u00e9vision de la convention fiscale France-Espagne, entr\u00e9e en vigueur en janvier 2025, clarifie les r\u00e8gles d\u2019imposition des successions et donations transfrontali\u00e8res :<\/p><p data-start=\"4055\" data-end=\"4345\">\u2705 Les biens immobiliers sont d\u00e9sormais tax\u00e9s uniquement dans l\u2019\u00c9tat o\u00f9 ils sont situ\u00e9s.<br data-start=\"4142\" data-end=\"4145\" \/>\u2705 Les comptes bancaires, contrats d\u2019assurance vie et portefeuilles-titres suivent la r\u00e9sidence fiscale du d\u00e9funt au moment du d\u00e9c\u00e8s.<br data-start=\"4277\" data-end=\"4280\" \/>\u2705 Un cr\u00e9dit d\u2019imp\u00f4t est pr\u00e9vu pour \u00e9viter la double imposition.<\/p><p data-start=\"4347\" data-end=\"4563\">\ud83d\udc49 <strong data-start=\"4350\" data-end=\"4371\">Exemple concret :<\/strong> Si vous poss\u00e9dez une r\u00e9sidence secondaire en Espagne, les droits de succession seront dus uniquement en Espagne, mais la France accordera un cr\u00e9dit d\u2019imp\u00f4t pour \u00e9viter un cumul de taxation.<\/p><p data-start=\"4565\" data-end=\"4782\">\ud83d\udca1 <strong data-start=\"4568\" data-end=\"4593\">Notre conseil AVEFI :<\/strong> Si vous d\u00e9tenez des actifs en Espagne ou ailleurs, anticipez votre transmission par une analyse patrimoniale transfrontali\u00e8re. Nos experts sont \u00e0 votre disposition pour vous accompagner.<\/p><p data-start=\"4784\" data-end=\"4828\"><em data-start=\"4784\" data-end=\"4826\">Sources : BOFiP, Minist\u00e8re de l\u2019\u00c9conomie<\/em><\/p><hr data-start=\"4830\" data-end=\"4833\" \/><h2 data-start=\"4835\" data-end=\"4873\">\ud83d\udd0e <strong data-start=\"4841\" data-end=\"4871\">\u00c0 surveiller prochainement<\/strong><\/h2><ul data-start=\"4874\" data-end=\"5178\"><li data-start=\"4874\" data-end=\"5039\"><p data-start=\"4876\" data-end=\"5039\"><strong data-start=\"4876\" data-end=\"4948\">R\u00e9forme attendue sur les droits des b\u00e9n\u00e9ficiaires en assurance vie :<\/strong> vers un renforcement des droits des h\u00e9ritiers en cas de primes manifestement exag\u00e9r\u00e9es ?<\/p><\/li><li data-start=\"5040\" data-end=\"5178\"><p data-start=\"5042\" data-end=\"5178\"><strong data-start=\"5042\" data-end=\"5091\">Extension possible de l\u2019exon\u00e9ration Dutreil :<\/strong> le Parlement d\u00e9bat d\u2019un \u00e9largissement aux holdings mixtes (animatrices et passives).<\/p><\/li><\/ul><hr data-start=\"5180\" data-end=\"5183\" \/><h3 data-start=\"5185\" data-end=\"5211\">\ud83d\udccc <strong data-start=\"5192\" data-end=\"5211\">Nos coordonn\u00e9es<\/strong><\/h3><p data-start=\"5212\" data-end=\"5374\"><strong data-start=\"5212\" data-end=\"5221\">AVEFI<\/strong><br data-start=\"5221\" data-end=\"5224\" \/>18 bis rue Am\u00e9lie<br data-start=\"5241\" data-end=\"5244\" \/>75007 Paris<br data-start=\"5255\" data-end=\"5258\" \/>M\u00e9tro : ligne 8 La Tour-Maubourg<br data-start=\"5290\" data-end=\"5293\" \/>RER C : Invalides<br data-start=\"5310\" data-end=\"5313\" \/>\u260e 01 77 13 78 35<br data-start=\"5329\" data-end=\"5332\" \/>\ud83d\udce7 <a class=\"cursor-pointer\" rel=\"noopener\" data-start=\"5335\" data-end=\"5352\">contact@avefi.com<\/a> | <a class=\"cursor-pointer\" rel=\"noopener\" data-start=\"5355\" data-end=\"5372\">gestion@avefi.com<\/a><\/p><hr data-start=\"5376\" data-end=\"5379\" \/><h3 data-start=\"5381\" data-end=\"5408\">\u26a0\ufe0f <strong data-start=\"5388\" data-end=\"5408\">Mentions l\u00e9gales<\/strong><\/h3><p data-start=\"5409\" data-end=\"5755\">Investir comporte des risques. Les rendements pass\u00e9s ne garantissent pas les performances futures. Il est recommand\u00e9 de bien comprendre les caract\u00e9ristiques du produit avant d\u2019investir.<br data-start=\"5594\" data-end=\"5597\" \/>Cette newsletter est une publication informative et publicitaire. Pour plus de renseignements, contactez-nous.<br data-start=\"5707\" data-end=\"5710\" \/>\ud83d\udc49 Pour vous d\u00e9sabonner : <a class=\"cursor-pointer\" rel=\"noopener\" data-start=\"5736\" data-end=\"5753\">contact@avefi.com<\/a><\/p><\/div><\/div><\/div><\/div><\/div><\/div><\/div><\/div><\/article>\t\t\t\t\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>\n\t\t","protected":false},"excerpt":{"rendered":"","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[1],"tags":[],"class_list":["post-3710","post","type-post","status-publish","format-standard","hentry","category-uncategorized"],"_links":{"self":[{"href":"http:\/\/avefi.com\/index.php?rest_route=\/wp\/v2\/posts\/3710","targetHints":{"allow":["GET"]}}],"collection":[{"href":"http:\/\/avefi.com\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"http:\/\/avefi.com\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"http:\/\/avefi.com\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"http:\/\/avefi.com\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=3710"}],"version-history":[{"count":3,"href":"http:\/\/avefi.com\/index.php?rest_route=\/wp\/v2\/posts\/3710\/revisions"}],"predecessor-version":[{"id":3713,"href":"http:\/\/avefi.com\/index.php?rest_route=\/wp\/v2\/posts\/3710\/revisions\/3713"}],"wp:attachment":[{"href":"http:\/\/avefi.com\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=3710"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"http:\/\/avefi.com\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=3710"},{"taxonomy":"post_tag","embeddable":true,"href":"http:\/\/avefi.com\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=3710"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}