{"id":4968,"date":"2018-07-14T15:59:00","date_gmt":"2018-07-14T15:59:00","guid":{"rendered":"https:\/\/pro.aclegal.fr\/?p=4163"},"modified":"2018-07-14T15:59:00","modified_gmt":"2018-07-14T15:59:00","slug":"territorialite-de-la-taxe-sur-les-dons-de-sommes-dargent-entre-litalie-et-la-france","status":"publish","type":"post","link":"https:\/\/www.catastilegalinternational.com\/fr\/territorialite-de-la-taxe-sur-les-dons-de-sommes-dargent-entre-litalie-et-la-france\/","title":{"rendered":"Territorialit\u00e9 de la taxe sur les dons de sommes d\u2019argent entre l\u2019Italie et la France"},"content":{"rendered":"\t\t
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Nous nous sommes interrog\u00e9s sur les r\u00e8gles fiscales applicables dans le cas o\u00f9 un r\u00e9sident fiscal de France re\u00e7oit un don de somme d\u2019argent de la part d\u2019un r\u00e9sident fiscal d\u2019Italie par le biais d\u2019un virement du donateur vers le compte bancaire \u00e9tranger (i.e. non fran\u00e7ais) du b\u00e9n\u00e9ficiaire.<\/h2>\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
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Ce qui dit la loi<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t
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L\u2019art. 750 ter du Code g\u00e9n\u00e9ral des imp\u00f4ts (CGI)<\/b><\/span>\u00a0assujettit aux droits de mutation \u00e0 titre gratuit toutes les donations, ayant pour objet des biens mobiliers ou immobiliers, lorsque le donateur est un r\u00e9sident de France. <\/span><\/p>

En revanche, lorsque le donateur n\u2019est pas un r\u00e9sident de France, seules les mutations de biens meubles ou immeubles situ\u00e9es en France, poss\u00e9d\u00e9s directement ou indirectement, sont imposables dans ce pays, m\u00eame si r\u00e9alis\u00e9es par acte \u00e9tabli \u00e0 l\u2019\u00e9tranger.<\/span><\/p>

Cependant, c<\/span>e\u00a0<\/span>m\u00eame<\/span><\/em>\u00a0article prend en consid\u00e9ration un\u00a0<\/span>troisi\u00e8me crit\u00e8re\u00a0<\/b><\/span>de rattachement territorial: la r\u00e9sidence fiscale du b\u00e9n\u00e9ficiaire (ou donataire).<\/span><\/p>\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

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La convention franco-italienne<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t
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Sur la base de ce crit\u00e8re, la l\u00e9gislation fiscale fran\u00e7aise assujettit aux droits de mutation toute donation, de biens meubles ou immeubles, situ\u00e9s ou non en France,\u00a0<\/span>d\u00e8s lorsque le b\u00e9n\u00e9ficiaire est un r\u00e9sident fiscal de France et cela ind\u00e9pendamment de la r\u00e9sidence du donateur<\/b><\/span>. Cependant, cette r\u00e8gle subit\u00a0<\/span>une<\/b><\/span>\u00a0limitation<\/b><\/span>: seul le r\u00e9sident de France depuis plus de 6 ans au cours des 10 derni\u00e8res ann\u00e9es sera imposable pour les donations ou les successions dont il sera b\u00e9n\u00e9ficiaire.<\/span><\/p>

\u00c0 ce stade, il est important de noter que cette r\u00e8gle fiscale nationale subit\u00a0<\/span>une deuxi\u00e8me limitation, cette fois-ci d\u2019ordre international<\/b><\/span>: les dispositions de la Convention franco-italienne contre les doubles impositions sur les successions et les donations (sign\u00e9e \u00e0 Rome le 20 d\u00e9cembre 1990).<\/span><\/p>

En effet, il d\u00e9coule de l\u2019art. 9 de la Convention que les dons de sommes d\u2019argent, quel que soit le lieu o\u00f9 les sommes sont d\u00e9pos\u00e9es, ne sont imposables que dans l\u2019\u00c9tat de r\u00e9sidence du donateur.<\/p>

Par cons\u00e9quent, dans ce cas, les sommes d\u2019argent donn\u00e9s par le r\u00e9sident d\u2019Italie \u00e0 un r\u00e9sident de France ne seraient imposables qu\u2019en Italie, peu importe o\u00f9 ces sommes se trouvent au moment du don et en d\u00e9pit du fait que le r\u00e9sident fran\u00e7ais soit un r\u00e9sident en France depuis plus de 6 ans au cours des 10 derni\u00e8res ann\u00e9es.<\/p>\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

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\n\t\t\t\t\t\t\u00cates-vous concern\u00e9 par le don d'argent entre r\u00e9sidents de diff\u00e9rents pays ?\t\t\t\t\t<\/h2>\n\t\t\t\t\n\t\t\t\t\t\t\t\t\t
\n\t\t\t\t\t\tN'h\u00e9sitez plus ! Prenez un premier RdV et nous vous aiderons \u00e0 \u00e9claircir votre situation rapidement.\t\t\t\t\t<\/div>\n\t\t\t\t\n\t\t\t\t\t\t\t\t\t
\n\t\t\t\t\t\n\t\t\t\t\t\tCONTACT\t\t\t\t\t<\/a>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\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
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Conclusion<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t
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Cette interpr\u00e9tation (ci-dessus) est confort\u00e9e par la doctrine fiscale fran\u00e7aise qui affirme, en g\u00e9n\u00e9ral, que <\/span>\u00ab les accords conclus par la France en mati\u00e8re de successions et donations r\u00e9partissent les droits d\u2019imposer en fonction de l\u2019Etat de la r\u00e9sidence fiscale du d\u00e9funt (ou du donateur) et du lieu de situation des biens faisant partie de la succession (ou de la donation)\u00a0<\/i><\/span>sans prendre en compte la situation des donataires<\/b><\/i><\/span>)<\/u><\/i><\/span>\u00a0\u00bb<\/i><\/span>.<\/span><\/p>

L<\/span>\u2018administration fiscale ensuite affirme<\/span>\u00a0\u00ab\u00a0que ces conventions ont pour<\/i><\/span>\u00a0<\/i>effet de priver la France du droit d\u2019imposer les biens donn\u00e9s par un donateur non r\u00e9sident \u00e0 un b\u00e9n\u00e9ficiaire r\u00e9sident de France, s\u2019ils sont situ\u00e9s hors de France (dans l\u2019autre Etat partie \u00e0 la convention ou dans un Etat tiers) ou bien non imposables en application de la convention. <\/i><\/span><\/p>

Sauf cas particulier, ces conventions s\u2019opposent, d\u00e8s lors \u00e0 l\u2019application des dispositions du\u00a0<\/i><\/span>troisi\u00e8me alin\u00e9a de l\u2019article 750 ter du\u00a0<\/a>CGI<\/a><\/b><\/i><\/span><\/u><\/span>\u00a0\u00bb.<\/b><\/i><\/span>\u00a0<\/i>(v. BOFiP Section 3, par. IV, sous-par. 420 \u2013 ENR \u2013 Mutations \u00e0 titre gratuit \u2013 Successions \u2013 Champ d\u2019application des droits de mutation \u2013 Territorialit\u00e9 de l\u2019imp\u00f4t)<\/span>.<\/p>

Cette doctrine veut donc souligner que dans tous les cas o\u00f9 le bien objet d\u2019une donation effectu\u00e9e par un non r\u00e9sident fiscal de France se situe en dehors du territoire fran\u00e7ais, le pouvoir d\u2019imposer de la France serait exclu en faveur de l\u2019autre \u00e9tat et cela ind\u00e9pendamment du fait que le b\u00e9n\u00e9ficiaire soit lui-meme un r\u00e9sident fiscal de France.<\/span><\/p>\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

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\n\t\t\t\t\t<\/i><\/div>\n\t\t\t\t\t\t<\/span>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t
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L’opinion exprim\u00e9e dans cet article est purement informative.

Cet article ne constitue en aucun cas un avis juridique.

En outre, il ne faut pas oublier que la question fiscale de chaque client est diff\u00e9rente car les situations personnelles et patrimoniales de chacun sont, dans la plupart des cas, essentiellement diff\u00e9rentes.

Si vous avez un probl\u00e8me fiscal similaire, nous vous invitons \u00e0 nous contacter pour une premi\u00e8re discussion de votre cas.<\/div>
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\n

Cabinet Fiscal International AC Legal<\/h2>

N'h\u00e9sitez pas \u00e0 nous contacter !<\/p>

Quelle que soit votre demande, nous sommes heureux de vous assister dans vos questions de fiscalit\u00e9 internationale et patrimoniale.<\/p>CONTACT<\/a>\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t

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NOS ARTICLES<\/h4>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t
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\n\t\t\t\n\t\t\t\tQuitter la France pour l’Italie : exit tax, vente de biens et cons\u00e9quences successorales\t\t\t<\/a>\n\t\t<\/h6>\n\t\t\n\t\t\n\t\t\tLEGGERE \u00bb\t\t<\/a>\n\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/article>\n\t\t\t\t
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\n\t\t\t\n\t\t\t\tLe r\u00e9gime des impatri\u00e9s en France : conditions et exon\u00e9rations de l\u2019article 155 B du CGI\t\t\t<\/a>\n\t\t<\/h6>\n\t\t\n\t\t\n\t\t\tLEGGERE \u00bb\t\t<\/a>\n\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/article>\n\t\t\t\t
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\n\t\t\t\n\t\t\t\tR\u00e9solution amiable vs proc\u00e8s commercial : enseignements tir\u00e9s de cas r\u00e9els\t\t\t<\/a>\n\t\t<\/h6>\n\t\t\n\t\t\n\t\t\tLEGGERE \u00bb\t\t<\/a>\n\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/article>\n\t\t\t\t
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\n\t\t\t\n\t\t\t\tFiscalit\u00e9 des gains sur cryptomonnaies en France (2026)\t\t\t<\/a>\n\t\t<\/h6>\n\t\t\n\t\t\n\t\t\tLEGGERE \u00bb\t\t<\/a>\n\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/article>\n\t\t\t\t
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\n\t\t\t\n\t\t\t\tM\u00e9diation judiciaire : fonctionnement, \u00e9tapes et avantages pour les entreprises\t\t\t<\/a>\n\t\t<\/h6>\n\t\t\n\t\t\n\t\t\tLEGGERE \u00bb\t\t<\/a>\n\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/article>\n\t\t\t\t
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\n\t\t\t\n\t\t\t\tLes MARD en France : n\u00e9gociation assist\u00e9e, proc\u00e9dure participative, m\u00e9diation et conciliation\t\t\t<\/a>\n\t\t<\/h6>\n\t\t\n\t\t\n\t\t\tLEGGERE \u00bb\t\t<\/a>\n\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/article>\n\t\t\t\t<\/div>\n\t\t\n\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":"

Nous nous sommes interrog\u00e9s sur les r\u00e8gles fiscales applicables dans le cas o\u00f9 un r\u00e9sident fiscal de France re\u00e7oit un don de somme d\u2019argent de<\/p>\n","protected":false},"author":5,"featured_media":5030,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"site-sidebar-layout":"default","site-content-layout":"default","ast-site-content-layout":"default","site-content-style":"default","site-sidebar-style":"default","ast-global-header-display":"","ast-banner-title-visibility":"","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"","ast-breadcrumbs-content":"","ast-featured-img":"","footer-sml-layout":"","ast-disable-related-posts":"","theme-transparent-header-meta":"default","adv-header-id-meta":"","stick-header-meta":"","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","astra-migrate-meta-layouts":"default","ast-page-background-enabled":"default","ast-page-background-meta":{"desktop":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"ast-content-background-meta":{"desktop":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"footnotes":""},"categories":[89,90,91],"tags":[88,92],"class_list":["post-4968","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-donations-successions","category-fiscalite-internationale","category-fiscalite-patrimoniale","tag-convention-bilaterale","tag-france-italie"],"yoast_head":"\nTaxation du don d'argent entre France et Italie<\/title>\n<meta name=\"description\" content=\"Nous essayons de r\u00e9pondre \u00e0 la question fiscale lors d'un don de somme d\u2019argent entre r\u00e9sidents fiscaux italiens\/fran\u00e7ais\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" 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