{"id":4977,"date":"2025-08-06T16:18:14","date_gmt":"2025-08-06T16:18:14","guid":{"rendered":"https:\/\/www.aclegal.fr\/?p=4764"},"modified":"2025-08-06T16:18:14","modified_gmt":"2025-08-06T16:18:14","slug":"assurance-vie-trust-taxable-france","status":"publish","type":"post","link":"https:\/\/www.catastilegalinternational.com\/fr\/assurance-vie-trust-taxable-france\/","title":{"rendered":"Assurance-vie et trust irr\u00e9vocable : donation indirecte imposable en France ? (2025)"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-post\" data-elementor-id=\"4977\" class=\"elementor elementor-4977\" data-elementor-post-type=\"post\">\n\t\t\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-0d620a1 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"0d620a1\" 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-9322a6f\" data-id=\"9322a6f\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap\">\n\t\t\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<section class=\"elementor-section elementor-top-section elementor-element elementor-element-a91d5cb elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"a91d5cb\" 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-c38e39c\" data-id=\"c38e39c\" 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-f43004c elementor-widget elementor-widget-text-editor\" data-id=\"f43004c\" 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<p>Un r\u00e9sident fiscal en France peut-il \u00eatre impos\u00e9 lorsque son patrimoine est structur\u00e9 via un trust am\u00e9ricain avec un contrat d\u2019assurance-vie ? <br \/>En 2025, la Cour d\u2019appel de Paris a r\u00e9pondu par l\u2019affirmative : dans certains cas, cela constitue une <strong>donation indirecte imposable<\/strong>. <br \/>Voici ce que les contribuables franco-am\u00e9ricains doivent savoir.<\/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<section class=\"elementor-section elementor-top-section elementor-element elementor-element-3eeb0c6 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"3eeb0c6\" 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-91c2296\" data-id=\"91c2296\" 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-3bf9e6c elementor-widget elementor-widget-heading\" data-id=\"3bf9e6c\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Focus jurisprudence fiscale<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-3481e7f elementor-widget elementor-widget-text-editor\" data-id=\"3481e7f\" 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<ul><li><a href=\"https:\/\/www.courdecassation.fr\/decision\/68636c8215895c7e8bf4551c\"><b>Arr\u00eat de la CA de Paris du 30 juin 2025, n\u00b0 21\/12282<\/b><\/a><\/li><li><a style=\"font-size: 16px; background-color: #ffffff;\" href=\"https:\/\/www.courdecassation.fr\/decision\/68636c8215895c7e8bf45518\"><b>Arr\u00eat de la CA de Paris du 30 juin 2025, n\u00b0 22\/05103<\/b><\/a><\/li><\/ul><h3><b>Assurance-vie et trust am\u00e9ricain : une donation indirecte taxable en France ?<\/b><\/h3><p><b>Abstract<\/b><span style=\"font-weight: 400;\"> : Une r\u00e9cente d\u00e9cision de la Cour d\u2019appel de Paris confirme que la souscription d\u2019un contrat d\u2019assurance-vie par un trust irr\u00e9vocable peut \u00eatre requalifi\u00e9e, d\u2019un point de vue fiscal, en donation indirecte soumise aux droits de mutation \u00e0 titre gratuit en France. Retour sur un cas franco-am\u00e9ricain embl\u00e9matique.<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-22fab20 elementor-widget elementor-widget-heading\" data-id=\"22fab20\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-large\">Le contexte fiscal : donation, trust et assurance-vie<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-df1dce5 elementor-widget elementor-widget-text-editor\" data-id=\"df1dce5\" 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<p><span style=\"font-weight: 400;\">Le trust, bien qu\u2019\u00e9tranger au droit civil fran\u00e7ais, est express\u00e9ment pris en compte par le Code g\u00e9n\u00e9ral des imp\u00f4ts. Aux termes de l\u2019<\/span><a href=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000037526690\"><span style=\"font-weight: 400;\">article 792-0 bis du CG<\/span><\/a><span style=\"font-weight: 400;\">I, il d\u00e9signe \u00ab l\u2019ensemble des relations juridiques cr\u00e9\u00e9es dans le droit d\u2019un \u00c9tat autre que la France [\u2026] en vue d\u2019y placer des biens ou droits, sous le contr\u00f4le d\u2019un administrateur, dans l\u2019int\u00e9r\u00eat d\u2019un ou plusieurs b\u00e9n\u00e9ficiaires \u00bb.<\/span><\/p><p><span style=\"font-weight: 400;\">Lorsque les conditions de territorialit\u00e9 sont r\u00e9unies, les biens ou droits plac\u00e9s dans un trust \u00e9tranger sont imposables en France comme s\u2019il s\u2019agissait de donations ou de successions\u00a0 (II 1. &#8211; article 792-0 bis CGI) .\u00a0<\/span><\/p><p><span style=\"font-weight: 400;\">En parall\u00e8le, la fiscalit\u00e9 de l\u2019assurance-vie pr\u00e9voit des r\u00e9gimes de faveur sp\u00e9cifiques, notamment via les articles L.132-12 et L.132-13 du Code des assurances et les articles 757 B et 990 I du CGI.<\/span><\/p><p><span style=\"font-weight: 400;\">Mais qu\u2019en est-il lorsque ces deux structures \u2013 trust et assurance-vie \u2013 sont combin\u00e9es dans un montage transfrontalier ?<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-447b4cc elementor-widget elementor-widget-heading\" data-id=\"447b4cc\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-large\">L\u2019affaire : un montage franco-am\u00e9ricain requalifi\u00e9<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-d678b4a elementor-widget elementor-widget-text-editor\" data-id=\"d678b4a\" 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<p><span style=\"font-weight: 400;\">Dans l\u2019affaire tranch\u00e9e par la <\/span><b>Cour d\u2019appel de Paris le 30 juin 2025 <\/b><span style=\"font-weight: 400;\">(n\u00b0 21\/12282 et 22\/05103), un r\u00e9sident fiscal fran\u00e7ais avait constitu\u00e9 en 2007 un trust irr\u00e9vocable et discr\u00e9tionnaire de droit am\u00e9ricain au b\u00e9n\u00e9fice de ses enfants et petits-enfants.<\/span><\/p><p><span style=\"font-weight: 400;\">Le m\u00eame jour, ce trust souscrivait un contrat d\u2019assurance-vie aupr\u00e8s d\u2019une compagnie am\u00e9ricaine, avec le constituant comme assur\u00e9. Le trust \u00e9tait \u00e0 la fois souscripteur et b\u00e9n\u00e9ficiaire du contrat. Apr\u00e8s le d\u00e9c\u00e8s du constituant en 2008, les fonds ont \u00e9t\u00e9 vers\u00e9s en 2011 aux petits-enfants, b\u00e9n\u00e9ficiaires du trust.<\/span><\/p><p><span style=\"font-weight: 400;\"><em><strong>Point de litige<\/strong><\/em> : les h\u00e9ritiers soutenaient que ces versements devaient b\u00e9n\u00e9ficier du r\u00e9gime fiscal favorable applicable aux capitaux d\u00e9c\u00e8s vers\u00e9s dans le cadre d\u2019une assurance-vie. Ils faisaient valoir que le constituant restait le souscripteur \u00e9conomique du contrat et conservait, selon eux, une facult\u00e9 de rachat.<\/span><\/p><p><span style=\"font-weight: 400;\">L\u2019administration fiscale, au contraire, a consid\u00e9r\u00e9 qu\u2019il s\u2019agissait d\u2019une <\/span><b>donation indirecte<\/b><span style=\"font-weight: 400;\">, le constituant s\u2019\u00e9tant irr\u00e9vocablement dessaisi de son vivant au profit des b\u00e9n\u00e9ficiaires du trust.<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-d1c6865 elementor-cta--layout-image-left elementor-cta--skin-classic elementor-animated-content elementor-bg-transform elementor-bg-transform-zoom-in elementor-widget elementor-widget-call-to-action\" data-id=\"d1c6865\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"call-to-action.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-cta\">\n\t\t\t\t\t\t\t<div class=\"elementor-cta__content\">\n\t\t\t\t\n\t\t\t\t\t\t\t\t\t<h2 class=\"elementor-cta__title elementor-cta__content-item elementor-content-item\">\n\t\t\t\t\t\tVous \u00eates concern\u00e9(e) par une structuration patrimoniale avec trust \u00e9tranger ou assurance-vie ?\t\t\t\t\t<\/h2>\n\t\t\t\t\n\t\t\t\t\t\t\t\t\t<div class=\"elementor-cta__description elementor-cta__content-item elementor-content-item\">\n\t\t\t\t\t\tContactez-nous pour une \u00e9tude personnalis\u00e9e de votre situation.\t\t\t\t\t<\/div>\n\t\t\t\t\n\t\t\t\t\t\t\t\t\t<div class=\"elementor-cta__button-wrapper elementor-cta__content-item elementor-content-item \">\n\t\t\t\t\t<a class=\"elementor-cta__button elementor-button elementor-size-\" href=\"https:\/\/www.aclegal.fr\/contact\">\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<div class=\"elementor-element elementor-element-e79444a elementor-widget elementor-widget-heading\" data-id=\"e79444a\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-large\">La d\u00e9cision : une donation indirecte imposable<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-1f2ff1e elementor-widget elementor-widget-text-editor\" data-id=\"1f2ff1e\" 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<p><span style=\"font-weight: 400;\">La Cour d\u2019appel a confirm\u00e9 la requalification fiscale op\u00e9r\u00e9e par l\u2019administration et valid\u00e9e en premi\u00e8re instance par le tribunal judiciaire en juin 2021.<\/span><\/p><p><span style=\"font-weight: 400;\">Elle a retenu que :<\/span><\/p><ul><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Le trust \u00e9tait <\/span><span style=\"text-decoration: underline;\"><span style=\"font-weight: 400;\">irr\u00e9vocable<\/span><\/span><span style=\"font-weight: 400;\">, ce qui excluait toute reprise des biens par le constituant.<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Le droit de rachat appartenait <\/span><span style=\"text-decoration: underline;\"><span style=\"font-weight: 400;\">au trust<\/span><\/span><span style=\"font-weight: 400;\">, non au constituant.<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Les b\u00e9n\u00e9ficiaires n\u2019ont pas re\u00e7u les fonds en application directe du contrat d\u2019assurance-vie, <\/span><span style=\"text-decoration: underline;\"><span style=\"font-weight: 400;\">mais via le d\u00e9nouement du trust<\/span><\/span><span style=\"font-weight: 400;\">, dans le cadre d\u2019un m\u00e9canisme de <\/span><span style=\"font-weight: 400;\"><span style=\"text-decoration: underline;\">transmission indirecte<\/span>.<\/span><\/li><\/ul><p><span style=\"font-weight: 400;\">D\u00e8s lors, les versements constituent une donation indirecte imposable aux droits de mutation \u00e0 titre gratuit, selon le lien de parent\u00e9 entre le constituant et les b\u00e9n\u00e9ficiaires.<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-0844c93 elementor-widget elementor-widget-heading\" data-id=\"0844c93\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-large\">Ce qu\u2019il faut retenir<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-1665d72 elementor-widget elementor-widget-text-editor\" data-id=\"1665d72\" 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<p><span style=\"font-weight: 400;\">Cette jurisprudence illustre la vigilance accrue des juridictions fran\u00e7aises face aux montages utilisant des trusts \u00e9trangers, m\u00eame lorsqu\u2019ils reposent sur des produits d\u2019assurance.<\/span><\/p><p><span style=\"font-weight: 400;\">Pour les contribuables franco-am\u00e9ricains, il est essentiel de s\u00e9curiser \u00e0 l\u2019avance la structuration patrimoniale et d\u2019anticiper les cons\u00e9quences fiscales en France, en particulier lorsque des trusts irr\u00e9vocables et contrats d\u2019assurance-vie sont en jeu.<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-58804f5 elementor-widget elementor-widget-spacer\" data-id=\"58804f5\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-bd00e4b elementor-cta--layout-image-left elementor-cta--skin-classic elementor-animated-content elementor-bg-transform elementor-bg-transform-zoom-in elementor-widget elementor-widget-call-to-action\" data-id=\"bd00e4b\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"call-to-action.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-cta\">\n\t\t\t\t\t\t\t<div class=\"elementor-cta__content\">\n\t\t\t\t\n\t\t\t\t\t\t\t\t\t<h2 class=\"elementor-cta__title elementor-cta__content-item elementor-content-item\">\n\t\t\t\t\t\tNous accompagnons chaque ann\u00e9e de nombreux contribuables franco-am\u00e9ricains.\t\t\t\t\t<\/h2>\n\t\t\t\t\n\t\t\t\t\t\t\t\t\t<div class=\"elementor-cta__description elementor-cta__content-item elementor-content-item\">\n\t\t\t\t\t\tContactez-nous pour une \u00e9tude personnalis\u00e9e de votre situation.\t\t\t\t\t<\/div>\n\t\t\t\t\n\t\t\t\t\t\t\t\t\t<div class=\"elementor-cta__button-wrapper elementor-cta__content-item elementor-content-item \">\n\t\t\t\t\t<a class=\"elementor-cta__button elementor-button elementor-size-\" href=\"https:\/\/www.aclegal.fr\/contact\">\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<section class=\"elementor-section elementor-top-section elementor-element elementor-element-f4d0982 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"f4d0982\" 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-c61c6b1\" data-id=\"c61c6b1\" 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-2774a82 elementor-widget-divider--view-line_icon elementor-view-default elementor-widget-divider--element-align-center elementor-widget elementor-widget-divider\" data-id=\"2774a82\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"divider.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-divider\">\n\t\t\t<span class=\"elementor-divider-separator\">\n\t\t\t\t\t\t\t<div class=\"elementor-icon elementor-divider__element\">\n\t\t\t\t\t<i aria-hidden=\"true\" class=\"fas fa-asterisk\"><\/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<div class=\"elementor-element elementor-element-d5080e6 elementor-widget elementor-widget-text-editor\" data-id=\"d5080e6\" 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<p style=\"text-align: center;\">L&rsquo;opinion exprim\u00e9e dans cet article est purement informative.<\/p><p style=\"text-align: center;\">Cet article ne constitue en aucun cas un avis juridique.<\/p><p style=\"text-align: center;\">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.<\/p><p style=\"text-align: center;\">Si vous avez un probl\u00e8me fiscal similaire, nous vous invitons \u00e0 nous contacter pour une premi\u00e8re discussion de votre cas.<\/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<section class=\"elementor-section elementor-top-section elementor-element elementor-element-78bda16 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"78bda16\" 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-bdc74ad\" data-id=\"bdc74ad\" 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-29c4bba elementor-widget-divider--separator-type-pattern elementor-widget-divider--no-spacing elementor-widget-divider--view-line elementor-widget elementor-widget-divider\" data-id=\"29c4bba\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"divider.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-divider\" style=\"--divider-pattern-url: url(&quot;data:image\/svg+xml,%3Csvg xmlns=&#039;http:\/\/www.w3.org\/2000\/svg&#039; preserveAspectRatio=&#039;none&#039; overflow=&#039;visible&#039; height=&#039;100%&#039; viewBox=&#039;0 0 24 24&#039; fill=&#039;black&#039; stroke=&#039;none&#039;%3E%3Cpath d=&#039;M24,8v12H0V8H24z M24,4v1H0V4H24z&#039;\/%3E%3C\/svg%3E&quot;);\">\n\t\t\t<span class=\"elementor-divider-separator\">\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\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-d1dc818 elementor-section-full_width elementor-section-height-default elementor-section-height-default\" data-id=\"d1dc818\" data-element_type=\"section\" data-e-type=\"section\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\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-52a0bc7\" data-id=\"52a0bc7\" 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-2895e7e elementor-widget elementor-widget-heading\" data-id=\"2895e7e\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h4 class=\"elementor-heading-title elementor-size-default\">NOS ARTICLES <\/h4>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-27632f8 elementor-posts--thumbnail-none elementor-grid-3 elementor-grid-tablet-2 elementor-grid-mobile-1 elementor-card-shadow-yes elementor-posts__hover-gradient elementor-widget elementor-widget-posts\" data-id=\"27632f8\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;cards_columns&quot;:&quot;3&quot;,&quot;cards_columns_tablet&quot;:&quot;2&quot;,&quot;cards_columns_mobile&quot;:&quot;1&quot;,&quot;cards_row_gap&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:35,&quot;sizes&quot;:[]},&quot;cards_row_gap_tablet&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]},&quot;cards_row_gap_mobile&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]}}\" data-widget_type=\"posts.cards\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-posts-container elementor-posts elementor-posts--skin-cards elementor-grid\" role=\"list\">\n\t\t\t\t<article class=\"elementor-post elementor-grid-item post-5219 post type-post status-publish format-standard has-post-thumbnail hentry category-fiscalite-internationale\" role=\"listitem\">\n\t\t\t<div class=\"elementor-post__card\">\n\t\t\t\t<div class=\"elementor-post__text\">\n\t\t\t\t<h6 class=\"elementor-post__title\">\n\t\t\t<a href=\"https:\/\/www.catastilegalinternational.com\/fr\/quitter-la-france-pour-l-italie-exit-tax-succession\/\" target=&quot;_blank&quot;>\n\t\t\t\tQuitter la France pour l&rsquo;Italie : exit tax, vente de biens et cons\u00e9quences successorales\t\t\t<\/a>\n\t\t<\/h6>\n\t\t\n\t\t<a class=\"elementor-post__read-more\" href=\"https:\/\/www.catastilegalinternational.com\/fr\/quitter-la-france-pour-l-italie-exit-tax-succession\/\" aria-label=\"En savoir plus sur Quitter la France pour l&rsquo;Italie : exit tax, vente de biens et cons\u00e9quences successorales\" tabindex=\"-1\" target=\"_blank\">\n\t\t\tLIRE PLUS \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<article class=\"elementor-post elementor-grid-item post-5206 post type-post status-publish format-standard has-post-thumbnail hentry category-fiscalite-internationale\" role=\"listitem\">\n\t\t\t<div class=\"elementor-post__card\">\n\t\t\t\t<div class=\"elementor-post__text\">\n\t\t\t\t<h6 class=\"elementor-post__title\">\n\t\t\t<a href=\"https:\/\/www.catastilegalinternational.com\/fr\/regime-des-impatries-france-155-b-cgi\/\" target=&quot;_blank&quot;>\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<a class=\"elementor-post__read-more\" href=\"https:\/\/www.catastilegalinternational.com\/fr\/regime-des-impatries-france-155-b-cgi\/\" aria-label=\"En savoir plus sur Le r\u00e9gime des impatri\u00e9s en France : conditions et exon\u00e9rations de l\u2019article 155 B du CGI\" tabindex=\"-1\" target=\"_blank\">\n\t\t\tLIRE PLUS \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<article class=\"elementor-post elementor-grid-item post-5150 post type-post status-publish format-standard has-post-thumbnail hentry category-contentieux-commercial-resolution-des-litiges\" role=\"listitem\">\n\t\t\t<div class=\"elementor-post__card\">\n\t\t\t\t<div class=\"elementor-post__text\">\n\t\t\t\t<h6 class=\"elementor-post__title\">\n\t\t\t<a href=\"https:\/\/www.catastilegalinternational.com\/fr\/resolution-amiable-vs-proces-commercial-enseignements-cas-reels\/\" target=&quot;_blank&quot;>\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<a class=\"elementor-post__read-more\" href=\"https:\/\/www.catastilegalinternational.com\/fr\/resolution-amiable-vs-proces-commercial-enseignements-cas-reels\/\" aria-label=\"En savoir plus sur R\u00e9solution amiable vs proc\u00e8s commercial : enseignements tir\u00e9s de cas r\u00e9els\" tabindex=\"-1\" target=\"_blank\">\n\t\t\tLIRE PLUS \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<article class=\"elementor-post elementor-grid-item post-5071 post type-post status-publish format-standard has-post-thumbnail hentry category-fiscalite category-impots tag-actifs-numeriques tag-fiscalite-crypto\" role=\"listitem\">\n\t\t\t<div class=\"elementor-post__card\">\n\t\t\t\t<div class=\"elementor-post__text\">\n\t\t\t\t<h6 class=\"elementor-post__title\">\n\t\t\t<a href=\"https:\/\/www.catastilegalinternational.com\/fr\/fiscalite-cryptomonnaies-france-particulier\/\" target=&quot;_blank&quot;>\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<a class=\"elementor-post__read-more\" href=\"https:\/\/www.catastilegalinternational.com\/fr\/fiscalite-cryptomonnaies-france-particulier\/\" aria-label=\"En savoir plus sur Fiscalit\u00e9 des gains sur cryptomonnaies en France (2026)\" tabindex=\"-1\" target=\"_blank\">\n\t\t\tLIRE PLUS \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<article class=\"elementor-post elementor-grid-item post-5043 post type-post status-publish format-standard has-post-thumbnail hentry category-contentieux-commercial-resolution-des-litiges\" role=\"listitem\">\n\t\t\t<div class=\"elementor-post__card\">\n\t\t\t\t<div class=\"elementor-post__text\">\n\t\t\t\t<h6 class=\"elementor-post__title\">\n\t\t\t<a href=\"https:\/\/www.catastilegalinternational.com\/fr\/mediation-judiciaire-fonctionnement-etapes-avantages-france\/\" target=&quot;_blank&quot;>\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<a class=\"elementor-post__read-more\" href=\"https:\/\/www.catastilegalinternational.com\/fr\/mediation-judiciaire-fonctionnement-etapes-avantages-france\/\" aria-label=\"En savoir plus sur M\u00e9diation judiciaire : fonctionnement, \u00e9tapes et avantages pour les entreprises\" tabindex=\"-1\" target=\"_blank\">\n\t\t\tLIRE PLUS \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<article class=\"elementor-post elementor-grid-item post-5027 post type-post status-publish format-standard has-post-thumbnail hentry category-contentieux-commercial-resolution-des-litiges\" role=\"listitem\">\n\t\t\t<div class=\"elementor-post__card\">\n\t\t\t\t<div class=\"elementor-post__text\">\n\t\t\t\t<h6 class=\"elementor-post__title\">\n\t\t\t<a href=\"https:\/\/www.catastilegalinternational.com\/fr\/mard-france-negociation-procedure-participative-mediation-conciliation\/\" target=&quot;_blank&quot;>\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<a class=\"elementor-post__read-more\" href=\"https:\/\/www.catastilegalinternational.com\/fr\/mard-france-negociation-procedure-participative-mediation-conciliation\/\" aria-label=\"En savoir plus sur Les MARD en France : n\u00e9gociation assist\u00e9e, proc\u00e9dure participative, m\u00e9diation et conciliation\" tabindex=\"-1\" target=\"_blank\">\n\t\t\tLIRE PLUS \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<section class=\"elementor-section elementor-top-section elementor-element elementor-element-c361e3d elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"c361e3d\" 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-30b7be1\" data-id=\"30b7be1\" 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-c5331ae elementor-widget elementor-widget-toggle\" data-id=\"c5331ae\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"toggle.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-toggle\">\n\t\t\t\t\t\t\t<div class=\"elementor-toggle-item\">\n\t\t\t\t\t<div id=\"elementor-tab-title-2061\" class=\"elementor-tab-title\" data-tab=\"1\" role=\"button\" aria-controls=\"elementor-tab-content-2061\" aria-expanded=\"false\">\n\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon elementor-toggle-icon-left\" aria-hidden=\"true\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon-closed\"><i class=\"fas fa-caret-right\"><\/i><\/span>\n\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon-opened\"><i class=\"elementor-toggle-icon-opened fas fa-caret-up\"><\/i><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-toggle-title\" tabindex=\"0\">Une assurance-vie souscrite par un trust est-elle imposable en France ?<\/a>\n\t\t\t\t\t<\/div>\n\n\t\t\t\t\t<div id=\"elementor-tab-content-2061\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"1\" role=\"region\" aria-labelledby=\"elementor-tab-title-2061\"><p>Oui, si le trust est irr\u00e9vocable et que le constituant s\u2019est dessaisi, l\u2019administration peut requalifier le versement en donation indirecte taxable.<\/p><\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<div class=\"elementor-toggle-item\">\n\t\t\t\t\t<div id=\"elementor-tab-title-2062\" class=\"elementor-tab-title\" data-tab=\"2\" role=\"button\" aria-controls=\"elementor-tab-content-2062\" aria-expanded=\"false\">\n\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon elementor-toggle-icon-left\" aria-hidden=\"true\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon-closed\"><i class=\"fas fa-caret-right\"><\/i><\/span>\n\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon-opened\"><i class=\"elementor-toggle-icon-opened fas fa-caret-up\"><\/i><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-toggle-title\" tabindex=\"0\">Quels sont les risques fiscaux d\u2019un trust am\u00e9ricain pour un r\u00e9sident fran\u00e7ais ?<\/a>\n\t\t\t\t\t<\/div>\n\n\t\t\t\t\t<div id=\"elementor-tab-content-2062\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"2\" role=\"region\" aria-labelledby=\"elementor-tab-title-2062\"><p>Les biens transmis via un trust irr\u00e9vocable peuvent \u00eatre soumis aux droits de mutation \u00e0 titre gratuit selon l\u2019article 792-0 bis du CGI.<\/p><\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<div class=\"elementor-toggle-item\">\n\t\t\t\t\t<div id=\"elementor-tab-title-2063\" class=\"elementor-tab-title\" data-tab=\"3\" role=\"button\" aria-controls=\"elementor-tab-content-2063\" aria-expanded=\"false\">\n\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon elementor-toggle-icon-left\" aria-hidden=\"true\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon-closed\"><i class=\"fas fa-caret-right\"><\/i><\/span>\n\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon-opened\"><i class=\"elementor-toggle-icon-opened fas fa-caret-up\"><\/i><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-toggle-title\" tabindex=\"0\">Comment \u00e9viter une requalification en donation indirecte ?<\/a>\n\t\t\t\t\t<\/div>\n\n\t\t\t\t\t<div id=\"elementor-tab-content-2063\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"3\" role=\"region\" aria-labelledby=\"elementor-tab-title-2063\"><p>Il faut structurer en amont le montage avec l\u2019assistance d\u2019un avocat fiscaliste connaissant la fiscalit\u00e9 franco-am\u00e9ricaine.<\/p><\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<div class=\"elementor-toggle-item\">\n\t\t\t\t\t<div id=\"elementor-tab-title-2064\" class=\"elementor-tab-title\" data-tab=\"4\" role=\"button\" aria-controls=\"elementor-tab-content-2064\" aria-expanded=\"false\">\n\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon elementor-toggle-icon-left\" aria-hidden=\"true\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon-closed\"><i class=\"fas fa-caret-right\"><\/i><\/span>\n\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon-opened\"><i class=\"elementor-toggle-icon-opened fas fa-caret-up\"><\/i><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-toggle-title\" tabindex=\"0\">Les capitaux d\u00e9c\u00e8s d\u2019une assurance-vie peuvent-ils \u00eatre tax\u00e9s comme une donation ?<\/a>\n\t\t\t\t\t<\/div>\n\n\t\t\t\t\t<div id=\"elementor-tab-content-2064\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"4\" role=\"region\" aria-labelledby=\"elementor-tab-title-2064\"><p>Oui, si le b\u00e9n\u00e9ficiaire re\u00e7oit les fonds via le d\u00e9nouement d\u2019un trust et non directement de l\u2019assureur.<\/p><\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<div class=\"elementor-toggle-item\">\n\t\t\t\t\t<div id=\"elementor-tab-title-2065\" class=\"elementor-tab-title\" data-tab=\"5\" role=\"button\" aria-controls=\"elementor-tab-content-2065\" aria-expanded=\"false\">\n\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon elementor-toggle-icon-left\" aria-hidden=\"true\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon-closed\"><i class=\"fas fa-caret-right\"><\/i><\/span>\n\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon-opened\"><i class=\"elementor-toggle-icon-opened fas fa-caret-up\"><\/i><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-toggle-title\" tabindex=\"0\">Que retenir de l\u2019arr\u00eat du 30 juin 2025 ?<\/a>\n\t\t\t\t\t<\/div>\n\n\t\t\t\t\t<div id=\"elementor-tab-content-2065\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"5\" role=\"region\" aria-labelledby=\"elementor-tab-title-2065\"><p>La Cour d\u2019appel confirme que la combinaison trust + assurance-vie peut \u00eatre assimil\u00e9e \u00e0 une donation indirecte imposable en France.<\/p><\/div>\n\t\t\t\t<\/div>\n\t\t\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<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"<p>Un r\u00e9sident fiscal en France peut-il \u00eatre impos\u00e9 lorsque son patrimoine est structur\u00e9 via un trust am\u00e9ricain avec un contrat d\u2019assurance-vie ? En 2025, la<\/p>\n","protected":false},"author":5,"featured_media":5225,"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":"set","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":[90,82],"tags":[88,92,101],"class_list":["post-4977","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-fiscalite-internationale","category-impots","tag-convention-bilaterale","tag-france-italie","tag-vente-immobiliere"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v28.4 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Assurance-vie dans un trust : est-ce taxable en France ?<\/title>\n<meta name=\"description\" content=\"Assurance-vie et trust : la France peut-elle taxer comme une donation indirecte ? 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