{"id":1357,"date":"2015-10-28T08:51:39","date_gmt":"2015-10-28T07:51:39","guid":{"rendered":"https:\/\/www.lauwers-seutin.be\/?p=1357"},"modified":"2017-12-01T10:26:49","modified_gmt":"2017-12-01T09:26:49","slug":"seconde-residence-en-france-dans-une-sci-pas-de-droits-de-succession-en-france","status":"publish","type":"post","link":"https:\/\/lauwers-law.be\/fr\/seconde-residence-en-france-dans-une-sci-pas-de-droits-de-succession-en-france\/","title":{"rendered":"Seconde r\u00e9sidence en France dans une SCI \u2013 pas de droits de succession en France !"},"content":{"rendered":"<p>Une soci\u00e9t\u00e9 civile immobili\u00e8re (<em>SCI<\/em>) est une forme soci\u00e9taire fort r\u00e9pandue en France et qui a pour objet l\u2019acquisition et la d\u00e9tention de biens immobiliers. Cette forme\u00a0poss\u00e8de la personnalit\u00e9 juridique mais est consid\u00e9r\u00e9e comme fiscalement <em>transparente\u00a0<\/em> pour l\u2019application de l\u2019imp\u00f4t fran\u00e7ais sur les revenus.<\/p>\n<p>La\u00a0Cour de cassation fran\u00e7aise a jug\u00e9 r\u00e9cemment que <strong>l<\/strong>es parts d&rsquo;une soci\u00e9t\u00e9 de droit mon\u00e9gasque, propri\u00e9taire d&rsquo;immeubles situ\u00e9s en France, appartenant \u00e0 un r\u00e9sident mon\u00e9gasque ne sont pas taxables aux droits de succession en France.\u00a0L&rsquo;arr\u00eat rappelle qu&rsquo;en vertu de la hi\u00e9rarchie des normes, il convient de se r\u00e9f\u00e9rer, d&rsquo;abord, aux conventions internationales. Au regard de la convention franco-mon\u00e9gasque (et aussi au regard de la convention franco-belge), les parts de la soci\u00e9t\u00e9 de droit mon\u00e9gasque sont de nature mobili\u00e8re et doivent donc \u00eatre impos\u00e9s \u00e0 Monaco par application de la Convention pr\u00e9ventive de double imposition.<\/p>\n<p>Cette application devrait se faire \u00e9galement pour des ressortissants de nationalit\u00e9 belge.<\/p>\n<p>Les avocats en droit fiscal LAUWERS &amp; SEUTIN restent \u00e0 votre disposition pour r\u00e9pondre \u00e0 toutes vos questions ou remarques \u00e0 ce sujet.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Une soci\u00e9t\u00e9 civile immobili\u00e8re (SCI) est une forme soci\u00e9taire fort r\u00e9pandue en France et qui a pour objet l\u2019acquisition et la d\u00e9tention de biens immobiliers&#8230;.<\/p>\n","protected":false},"author":2,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"content-type":"","_uf_show_specific_survey":0,"_uf_disable_surveys":false,"footnotes":""},"categories":[129],"tags":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v22.3 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Seconde r\u00e9sidence en France dans une SCI \u2013 pas de droits de succession en France ! | Lauwers Law<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/lauwers-law.be\/fr\/seconde-residence-en-france-dans-une-sci-pas-de-droits-de-succession-en-france\/\" \/>\n<meta property=\"og:locale\" content=\"fr_FR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Seconde r\u00e9sidence en France dans une SCI \u2013 pas de droits de succession en France ! | Lauwers Law\" \/>\n<meta property=\"og:description\" content=\"Une soci\u00e9t\u00e9 civile immobili\u00e8re (SCI) est une forme soci\u00e9taire fort r\u00e9pandue en France et qui a pour objet l\u2019acquisition et la d\u00e9tention de biens immobiliers....\" \/>\n<meta property=\"og:url\" content=\"https:\/\/lauwers-law.be\/fr\/seconde-residence-en-france-dans-une-sci-pas-de-droits-de-succession-en-france\/\" \/>\n<meta property=\"og:site_name\" content=\"Lauwers Law\" \/>\n<meta property=\"article:published_time\" content=\"2015-10-28T07:51:39+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2017-12-01T09:26:49+00:00\" \/>\n<meta name=\"author\" content=\"Thierry Lauwers\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:creator\" content=\"@lauwersthierry\" \/>\n<meta name=\"twitter:site\" content=\"@lauwersthierry\" \/>\n<meta name=\"twitter:label1\" content=\"\u00c9crit par\" \/>\n\t<meta name=\"twitter:data1\" content=\"Thierry Lauwers\" \/>\n\t<meta name=\"twitter:label2\" content=\"Dur\u00e9e de lecture estim\u00e9e\" \/>\n\t<meta name=\"twitter:data2\" content=\"1 minute\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\/\/schema.org\",\"@graph\":[{\"@type\":\"WebPage\",\"@id\":\"https:\/\/lauwers-law.be\/fr\/seconde-residence-en-france-dans-une-sci-pas-de-droits-de-succession-en-france\/\",\"url\":\"https:\/\/lauwers-law.be\/fr\/seconde-residence-en-france-dans-une-sci-pas-de-droits-de-succession-en-france\/\",\"name\":\"Seconde r\u00e9sidence en France dans une SCI \u2013 pas de droits de succession en France ! 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