{"id":33139,"date":"2026-04-06T09:34:08","date_gmt":"2026-04-06T08:34:08","guid":{"rendered":"https:\/\/www.fbt-avocats.ch\/impots-de-succession-et-de-donation-entre-la-suisse-et-la-france-analyse-des-risques-de-double-imposition-en-labsence-de-convention\/"},"modified":"2026-07-06T10:03:46","modified_gmt":"2026-07-06T09:03:46","slug":"impots-de-succession-et-de-donation-entre-la-suisse-et-la-france-analyse-des-risques-de-double-imposition-en-labsence-de-convention","status":"publish","type":"post","link":"https:\/\/www.fbt-avocats.ch\/en\/impots-de-succession-et-de-donation-entre-la-suisse-et-la-france-analyse-des-risques-de-double-imposition-en-labsence-de-convention\/","title":{"rendered":"Imp\u00f4ts de succession et de donation entre la Suisse et la France : analyse des risques de double imposition en l\u2019absence de convention"},"content":{"rendered":"\n<style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-mr8yynhk-8c0ef3588ed6302aeb871878f5d185e6\">\n#top .av-special-heading.av-mr8yynhk-8c0ef3588ed6302aeb871878f5d185e6{\npadding-bottom:10px;\nfont-size:26px;\n}\nbody .av-special-heading.av-mr8yynhk-8c0ef3588ed6302aeb871878f5d185e6 .av-special-heading-tag .heading-char{\nfont-size:25px;\n}\n#top #wrap_all .av-special-heading.av-mr8yynhk-8c0ef3588ed6302aeb871878f5d185e6 .av-special-heading-tag{\nfont-size:26px;\n}\n.av-special-heading.av-mr8yynhk-8c0ef3588ed6302aeb871878f5d185e6 .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-mr8yynhk-8c0ef3588ed6302aeb871878f5d185e6 .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-mr8yynhk-8c0ef3588ed6302aeb871878f5d185e6 .av-special-heading-tag{\nfont-size:0.8em;\n}\n}\n<\/style>\n<div  class='av-special-heading av-mr8yynhk-8c0ef3588ed6302aeb871878f5d185e6 av-special-heading-h1 blockquote modern-quote  avia-builder-el-0  el_before_av_hr  avia-builder-el-first  av-inherit-size av-linked-heading'><h1 class='av-special-heading-tag '  itemprop=\"headline\"  >Imp\u00f4ts de succession et de donation entre la Suisse et la France : analyse des risques de double imposition en l\u2019absence de convention<\/h1><div class='av-subheading av-subheading_below'><p>Allnews &#8211; April 2026<br \/>\nAlain Moreau &amp; Marco Calcagno<\/p>\n<\/div><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-71ne4to-62fb8f066ef6916641f045992597d4e3\">\n#top .hr.hr-invisible.av-71ne4to-62fb8f066ef6916641f045992597d4e3{\nheight:30px;\n}\n<\/style>\n<div  class='hr av-71ne4to-62fb8f066ef6916641f045992597d4e3 hr-invisible  avia-builder-el-1  el_after_av_heading  el_before_av_button '><span class='hr-inner '><span class=\"hr-inner-style\"><\/span><\/span><\/div>\n<div  class='avia-button-wrap av-mr8ytm3p-b7ab510c08094ebe4fd1e5e267eeb241-wrap avia-button-left  avia-builder-el-2  el_after_av_hr  el_before_av_hr '><a href='https:\/\/novitafiscali.ch\/abbonamenti'  class='avia-button av-mr8ytm3p-b7ab510c08094ebe4fd1e5e267eeb241 av-link-btn avia-icon_select-no avia-size-large avia-position-left avia-color-theme-color'  target=\"_blank\"  rel=\"noopener noreferrer\"  aria-label=\"Article complet (pour les abonn\u00e9s \u00e0 la Novit\u00e0 fiscali)\"><span class='avia_iconbox_title' >Article complet (pour les abonn\u00e9s \u00e0 la Novit\u00e0 fiscali)<\/span><\/a><\/div>\n\n<style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-o3u4x8-dd1fe280c9363861c1f11c02d55ed040\">\n#top .hr.hr-invisible.av-o3u4x8-dd1fe280c9363861c1f11c02d55ed040{\nheight:30px;\n}\n<\/style>\n<div  class='hr av-o3u4x8-dd1fe280c9363861c1f11c02d55ed040 hr-invisible  avia-builder-el-3  el_after_av_button  el_before_av_heading '><span class='hr-inner '><span class=\"hr-inner-style\"><\/span><\/span><\/div>\n\n<style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-mr8z11cg-c8f9587c18f7b9bea092b77233961c03\">\n#top .av-special-heading.av-mr8z11cg-c8f9587c18f7b9bea092b77233961c03{\npadding-bottom:10px;\nfont-size:20px;\n}\nbody .av-special-heading.av-mr8z11cg-c8f9587c18f7b9bea092b77233961c03 .av-special-heading-tag .heading-char{\nfont-size:25px;\n}\n#top #wrap_all .av-special-heading.av-mr8z11cg-c8f9587c18f7b9bea092b77233961c03 .av-special-heading-tag{\nfont-size:20px;\n}\n.av-special-heading.av-mr8z11cg-c8f9587c18f7b9bea092b77233961c03 .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-mr8z11cg-c8f9587c18f7b9bea092b77233961c03 .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-mr8z11cg-c8f9587c18f7b9bea092b77233961c03 .av-special-heading-tag{\nfont-size:0.8em;\n}\n}\n<\/style>\n<div  class='av-special-heading av-mr8z11cg-c8f9587c18f7b9bea092b77233961c03 av-special-heading-h2 blockquote modern-quote  avia-builder-el-4  el_after_av_hr  el_before_av_hr  av-inherit-size av-linked-heading'><h2 class='av-special-heading-tag '  itemprop=\"headline\"  >Principes g\u00e9n\u00e9raux et cas pratiques<\/h2><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-6dsv2i4-f579664a2f0430db5cbccf3c0dd0e24d\">\n#top .hr.hr-invisible.av-6dsv2i4-f579664a2f0430db5cbccf3c0dd0e24d{\nheight:30px;\n}\n<\/style>\n<div  class='hr av-6dsv2i4-f579664a2f0430db5cbccf3c0dd0e24d hr-invisible  avia-builder-el-5  el_after_av_heading  el_before_av_textblock '><span class='hr-inner '><span class=\"hr-inner-style\"><\/span><\/span><\/div>\n<section  class='av_textblock_section av-mr8yzzsj-eb078a11a47503acbd2325aee1780d3e '   itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/BlogPosting\" itemprop=\"blogPost\" ><div class='avia_textblock'  itemprop=\"text\" ><p>De nombreuses familles suisses ont des liens importants avec la France, tant au niveau des investissements que de la pr\u00e9sence d\u2019h\u00e9ritiers r\u00e9sidant dans ce Pays. La d\u00e9nonciation de la Convention contre la double imposition des successions par la France a compliqu\u00e9 le cadre juridique et a conduit \u00e0 l\u2019apparition concr\u00e8te de cas de double imposition, avec des charges fiscales parfois sup\u00e9rieure \u00e0 l\u2019h\u00e9ritage re\u00e7u.<\/p>\n<\/div><\/section>\n\n<style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-mr8z1e59-f292b041c16f59a71da82f863f061c07\">\n#top .av-special-heading.av-mr8z1e59-f292b041c16f59a71da82f863f061c07{\npadding-bottom:10px;\nfont-size:20px;\n}\nbody .av-special-heading.av-mr8z1e59-f292b041c16f59a71da82f863f061c07 .av-special-heading-tag .heading-char{\nfont-size:25px;\n}\n#top #wrap_all .av-special-heading.av-mr8z1e59-f292b041c16f59a71da82f863f061c07 .av-special-heading-tag{\nfont-size:20px;\n}\n.av-special-heading.av-mr8z1e59-f292b041c16f59a71da82f863f061c07 .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-mr8z1e59-f292b041c16f59a71da82f863f061c07 .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-mr8z1e59-f292b041c16f59a71da82f863f061c07 .av-special-heading-tag{\nfont-size:0.8em;\n}\n}\n<\/style>\n<div  class='av-special-heading av-mr8z1e59-f292b041c16f59a71da82f863f061c07 av-special-heading-h3 blockquote modern-quote  avia-builder-el-7  el_after_av_textblock  el_before_av_hr  av-inherit-size av-linked-heading'><h3 class='av-special-heading-tag '  itemprop=\"headline\"  >I. Introduction: un panorama fiscal complexe depuis 2015<\/h3><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-5oki0uk-0a394d6d16909f4cc66d5e8298c8ab9f\">\n#top .hr.hr-invisible.av-5oki0uk-0a394d6d16909f4cc66d5e8298c8ab9f{\nheight:30px;\n}\n<\/style>\n<div  class='hr av-5oki0uk-0a394d6d16909f4cc66d5e8298c8ab9f hr-invisible  avia-builder-el-8  el_after_av_heading  el_before_av_textblock '><span class='hr-inner '><span class=\"hr-inner-style\"><\/span><\/span><\/div>\n<section  class='av_textblock_section av-mr8z5o90-9ebf11e2dea85f92cf47ce7c294738a2 '   itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/BlogPosting\" itemprop=\"blogPost\" ><div class='avia_textblock'  itemprop=\"text\" ><p>La gestion des patrimoines transfrontaliers entre la Suisse et la France repr\u00e9sente un d\u00e9fi d\u2019une grande complexit\u00e9 pour les conseillers fiscaux, les gestionnaires de patrimoine et leurs clients. La mati\u00e8re des imp\u00f4ts de succession et de donation est devenue particuli\u00e8rement complexe \u00e0 la suite de la d\u00e9nonciation unilat\u00e9rale, par la France, de la Convention bilat\u00e9rale de 1953, un changement devenu pleinement effectif \u00e0 compter du 1<sup>er<\/sup> janvier 2015.<\/p>\n<p>Cette d\u00e9cision a cr\u00e9\u00e9 un vide normatif aux profondes implications pratiques. La cons\u00e9quence principale est que les deux \u00c9tats peuvent d\u00e9sormais appliquer concomitamment et ind\u00e9pendamment leur droit fiscal interne, en se basant sur leurs crit\u00e8res respectifs de rattachement territorial. Les m\u00e9canismes unilat\u00e9raux pr\u00e9vus pour att\u00e9nuer la double imposition se r\u00e9v\u00e8lent souvent insuffisants, exposant les patrimoines \u00e0 un risque concret d\u2019\u00eatre impos\u00e9s deux fois sur le m\u00eame transfert de richesse.<\/p>\n<p>L\u2019objectif de cette analyse est d\u2019examiner en d\u00e9tail les crit\u00e8res d\u2019imposition pr\u00e9vus par les l\u00e9gislations nationales suisse et fran\u00e7aise, en identifiant les principales zones de conflit. De cette fa\u00e7on, il sera possible de d\u00e9limiter les risques de double imposition les plus communs et de fournir les bases pour une planification successorale pleine efficace. Pour comprendre pleinement la dynamique, il est essentiel de partir de l\u2019analyse de la perspective suisse et puis de la perspective fran\u00e7aise, avant d\u2019illustrer le tout au moyen de cas pratiques.<\/p>\n<\/div><\/section>\n\n<style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-mr8z67z7-dcbe661add4d0e488820557b93b0468a\">\n#top .av-special-heading.av-mr8z67z7-dcbe661add4d0e488820557b93b0468a{\npadding-bottom:10px;\nfont-size:20px;\n}\nbody .av-special-heading.av-mr8z67z7-dcbe661add4d0e488820557b93b0468a .av-special-heading-tag .heading-char{\nfont-size:25px;\n}\n#top #wrap_all .av-special-heading.av-mr8z67z7-dcbe661add4d0e488820557b93b0468a .av-special-heading-tag{\nfont-size:20px;\n}\n.av-special-heading.av-mr8z67z7-dcbe661add4d0e488820557b93b0468a .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-mr8z67z7-dcbe661add4d0e488820557b93b0468a .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-mr8z67z7-dcbe661add4d0e488820557b93b0468a .av-special-heading-tag{\nfont-size:0.8em;\n}\n}\n<\/style>\n<div  class='av-special-heading av-mr8z67z7-dcbe661add4d0e488820557b93b0468a av-special-heading-h3 blockquote modern-quote  avia-builder-el-10  el_after_av_textblock  el_before_av_hr  av-inherit-size av-linked-heading'><h3 class='av-special-heading-tag '  itemprop=\"headline\"  >II. La perspective suisse: comp\u00e9tence cantonale et crit\u00e8res de la loi fiscale tessinois<\/h3><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-5gfzrcc-d4aee7eefdd442e152aea7b441de1bf7\">\n#top .hr.hr-invisible.av-5gfzrcc-d4aee7eefdd442e152aea7b441de1bf7{\nheight:30px;\n}\n<\/style>\n<div  class='hr av-5gfzrcc-d4aee7eefdd442e152aea7b441de1bf7 hr-invisible  avia-builder-el-11  el_after_av_heading  el_before_av_textblock '><span class='hr-inner '><span class=\"hr-inner-style\"><\/span><\/span><\/div>\n<section  class='av_textblock_section av-mr8z7c2k-223fe98ac8d8f9d1fbf18b7a262e2cee '   itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/BlogPosting\" itemprop=\"blogPost\" ><div class='avia_textblock'  itemprop=\"text\" ><p>En Suisse, l\u2019imposition des successions et des donations rel\u00e8ve exclusivement de la comp\u00e9tence des Cantons[1]&#8230;<\/p>\n<\/div><\/section>\n\n<style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-hoy8j0-84f3be81fdf0222c7e44087e3839ce86\">\n#top .hr.hr-invisible.av-hoy8j0-84f3be81fdf0222c7e44087e3839ce86{\nheight:30px;\n}\n<\/style>\n<div  class='hr av-hoy8j0-84f3be81fdf0222c7e44087e3839ce86 hr-invisible  avia-builder-el-13  el_after_av_textblock  el_before_av_textblock '><span class='hr-inner '><span class=\"hr-inner-style\"><\/span><\/span><\/div>\n\n<style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-mr8z8eaw-42df561c7fc71e8221ca8c314c219b07\">\n#top .av_textblock_section.av-mr8z8eaw-42df561c7fc71e8221ca8c314c219b07 .avia_textblock{\nfont-size:10px;\n}\n<\/style>\n<section  class='av_textblock_section av-mr8z8eaw-42df561c7fc71e8221ca8c314c219b07 '   itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/BlogPosting\" itemprop=\"blogPost\" ><div class='avia_textblock'  itemprop=\"text\" ><p class=\"note-bas\"><sup>1<\/sup>Le 30 novembre 2025, le peuple et les Cantons suisses ont rejet\u00e9 \u00e0 une large majorit\u00e9 l\u2019\u201cInitiative pour l\u2019avenir\u201d lanc\u00e9e par les Jeunes socialistes. Cette initiative, qui proposait l\u2019introduction d\u2019un imp\u00f4t f\u00e9d\u00e9ral sur les successions, a \u00e9t\u00e9 rejet\u00e9e par pr\u00e8s de 80% de la population et 100% des Cantons. L\u2019initiative a \u00e9t\u00e9 d\u00e9pos\u00e9e au niveau f\u00e9d\u00e9ral le 8 f\u00e9vrier 2024 par les Jeunes socialistes suisses.<\/p>\n<\/div><\/section>\n\n<style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-ggyax8-c60440e256ea5dbb3784775995337339\">\n#top .hr.hr-invisible.av-ggyax8-c60440e256ea5dbb3784775995337339{\nheight:50px;\n}\n<\/style>\n<div  class='hr av-ggyax8-c60440e256ea5dbb3784775995337339 hr-invisible  avia-builder-el-15  el_after_av_textblock  el_before_av_textblock '><span class='hr-inner '><span class=\"hr-inner-style\"><\/span><\/span><\/div>\n<section  class='av_textblock_section av-mr8zeq02-3d098270d8cfac9ab3787ff8fb58efab '   itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/BlogPosting\" itemprop=\"blogPost\" ><div class='avia_textblock'  itemprop=\"text\" ><p style=\"text-align: right;\"><a href=\"https:\/\/www.fbt-avocats.ch\/en\/portfolio-item\/alain-moreau\/\">Alain Moreau<\/a><br \/>\nPartner, Paris<br \/>\n<a href=\"https:\/\/www.fbt-avocats.ch\/competence\/droit-fiscal\/\">Tax Law (Head of Practice)<\/a><br \/>\n&amp;<br \/>\nMarco Calcagno<br \/>\nFiduciario commercialista<br \/>\nGISEV Family Office, Lugano<\/p>\n<\/div><\/section>\n\n<style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-3w8sjfw-6dfe12636ee07892f0ec172f01f4535b\">\n#top .av-special-heading.av-3w8sjfw-6dfe12636ee07892f0ec172f01f4535b{\npadding-bottom:10px;\nfont-size:20px;\n}\nbody .av-special-heading.av-3w8sjfw-6dfe12636ee07892f0ec172f01f4535b .av-special-heading-tag .heading-char{\nfont-size:25px;\n}\n#top #wrap_all .av-special-heading.av-3w8sjfw-6dfe12636ee07892f0ec172f01f4535b .av-special-heading-tag{\nfont-size:20px;\n}\n.av-special-heading.av-3w8sjfw-6dfe12636ee07892f0ec172f01f4535b .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-3w8sjfw-6dfe12636ee07892f0ec172f01f4535b 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Pays.<\/p>\n","protected":false},"author":26,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[85],"tags":[2246],"datespeciale":[],"class_list":["post-33139","post","type-post","status-publish","format-standard","hentry","category-publications","tag-novita-fiscali","competences-family-estate","competences-tax","auteurs-alain-moreau-en","date-publication-2224","diffusion-groupe-fiscal-en","diffusion-groupe-patrimoine-en","diffusion-publications-en"],"yoast_head":"<!-- This site is optimized with the Yoast SEO Premium plugin v27.4 (Yoast SEO v27.9) - https:\/\/yoast.com\/product\/yoast-seo-premium-wordpress\/ -->\n<title>Imp\u00f4ts de succession et de donation entre la Suisse et la France : analyse des risques de double imposition en l\u2019absence de convention<\/title>\n<meta name=\"description\" content=\"De nombreuses familles suisses ont des liens importants avecla France, tant 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