{"id":23635,"date":"2026-11-08T14:18:23","date_gmt":"2026-11-08T13:18:23","guid":{"rendered":"https:\/\/balmontconseil.com\/decisions\/theme\/successions-internationales\/"},"modified":"2026-11-08T14:18:23","modified_gmt":"2026-11-08T13:18:23","slug":"successions-internationales","status":"publish","type":"page","link":"https:\/\/balmontconseil.com\/en\/decisions\/theme\/successions-internationales\/","title":{"rendered":"Successions et donations internationales : les d\u00e9cisions"},"content":{"rendered":"<style>@import url('https:\/\/fonts.googleapis.com\/css2?family=Inter:wght@400;500;600&family=Geist+Mono:wght@500&display=swap');#Content>.content_wrapper>.mfn-page-title{display:none!important}#Subheader{display:none!important}#Content{padding-top:0!important}#Content .section_wrapper{max-width:none;padding:0}html,body{overflow-x:clip}#bcv,#bcv :where(*:not(svg,svg 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#EAD27A;padding:10px 14px;border-radius:8px;font-size:13px;margin:0 0 20px}#bcv footer{font-size:12px;color:var(--muted);text-align:center;padding:24px 20px;border-top:1px solid var(--border)}#bcv footer a{color:var(--muted)}#bcv .list{display:grid;gap:12px;margin:24px 0 0;padding:0;list-style:none}#bcv .list li{background:var(--card);border:1px solid var(--border);border-radius:12px;padding:16px 18px}#bcv .list a{text-decoration:none;font-weight:500;font-size:16px;line-height:1.35}#bcv .list small{display:block;color:var(--muted);font-size:12px;margin-top:6px}#bcv .list p{font-size:14px;color:var(--muted);margin:8px 0 0}@media(max-width:980px){#bcv .grid{grid-template-columns:1fr;gap:28px}#bcv .side{position:static}#bcv .hd nav{display:none}#bcv h1{font-size:34px}}@media(max-width:600px){#bcv .wrap{padding:16px 20px 40px}#bcv h1{font-size:28px;letter-spacing:-.02em}#bcv .lead{font-size:16px}#bcv .textes{grid-template-columns:1fr}#bcv .dark{padding:22px 20px}#bcv .dark .note{display:block;margin:10px 0 0}#bcv .hd .cta{display:none}#bcv .card{padding:18px}#bcv .side .ctacard{padding:22px 20px}}#bcv{display:block;width:100vw;max-width:100vw;margin-left:calc(50% - 50vw);margin-right:calc(50% - 50vw);-webkit-text-fill-color:currentColor;text-align:left;padding-top:100px}@media(max-width:1239px){#bcv{padding-top:84px}}#bcv :where(*){-webkit-text-fill-color:currentColor}#bcv .btn.ghost{color:var(--dtext)!important;-webkit-text-fill-color:var(--dtext)!important}<\/style><div id=\"bcv\" class=\"final\"><div class=\"wrap\"><div class=\"crumbs\"><a href=\"\/\">Accueil<\/a> \u203a <a href=\"\/decisions\/\">Jurisprudence fiscale internationale<\/a> \u203a Successions et donations internationales<\/div><div class=\"main\" style=\"max-width:860px\"><h1 style=\"font-size:36px\">Successions et donations internationales : les d\u00e9cisions<\/h1><p class=\"lead\">4 d\u00e9cisions sur ce th\u00e8me. Chaque fiche donne la question pos\u00e9e, ce que juge la juridiction, les textes en jeu et ce que cela change pour un Fran\u00e7ais de l&#x27;\u00e9tranger ou une famille qui s&#x27;installe en France. Source : open data des d\u00e9cisions de la justice administrative, Licence ouverte 2.0.<\/p><\/div><ul class=\"list\"><li><a href=\"\/decisions\/etudiante-venue-du-ghana-recevant-d-importants-virements-de-l-etranger-faute-de\/\">\u00c9tudiante venue du Ghana recevant d&#x27;importants virements de l&#x27;\u00e9tranger : faute de prouver sa r\u00e9sidence ghan\u00e9enne ant\u00e9rieure et un s\u00e9jour limit\u00e9 aux \u00e9tudes, la convention ne l&#x27;exon\u00e8re pas<\/a><small>TA Cergy-Pontoise \u00b7 14 avril 2026 \u00b7 n\u00b0 2309717<\/small><p>Le tribunal administratif de Cergy-Pontoise confirme la taxation d&#x27;office comme revenus d&#x27;origine ind\u00e9termin\u00e9e de cr\u00e9dits bancaires re\u00e7us en 2018 et 2019 par une \u00e9tudiante de l&#x27;universit\u00e9 de Caen, qui invoquait des dons de son ancien fianc\u00e9 r\u00e9sidant au Japon et l&#x27;article 21 de la convention franco-ghan\u00e9enne.<\/p><\/li><li><a href=\"\/decisions\/suisse-installe-en-france-les-virements-depuis-un-compte-suisse-non-declare\/\">Suisse install\u00e9 en France : les virements depuis un compte suisse non d\u00e9clar\u00e9 sont pr\u00e9sum\u00e9s \u00eatre des revenus, et les loyers suisses entrent dans l&#x27;assiette fran\u00e7aise<\/a><small>CAA Bordeaux \u00b7 22 avril 2026 \u00b7 n\u00b0 24BX00234<\/small><p>La cour administrative d&#x27;appel de Bordeaux confirme, pour un ressortissant suisse domicili\u00e9 en France depuis 2016, l&#x27;imposition de 12 900 euros transf\u00e9r\u00e9s depuis un compte suisse non d\u00e9clar\u00e9, faute de preuve de leur origine, et le principe de l&#x27;imposition en France des revenus fonciers suisses, sous r\u00e9serve de la convention.<\/p><\/li><li><a href=\"\/decisions\/heritiere-beneficiaire-d-un-trust-americain-faute-de-preuve-qu-il-s-agit-de\/\">H\u00e9riti\u00e8re b\u00e9n\u00e9ficiaire d&#x27;un trust am\u00e9ricain : faute de preuve qu&#x27;il s&#x27;agit de revenus et non de capital, les sommes re\u00e7ues en 2012 et 2013 ne sont pas imposables comme distributions de trust<\/a><small>CAA Paris \u00b7 21 avril 2023 \u00b7 n\u00b0 20PA02868<\/small><p>La cour administrative d&#x27;appel de Paris d\u00e9charge une contribuable et son ex-\u00e9poux des impositions de 2012 et 2013 assises sur 1\u00a0576\u00a0166 \u20ac et 1\u00a0641\u00a0376 \u20ac vers\u00e9s par un trust de Floride constitu\u00e9 pour la succession de son p\u00e8re, mais maintient l&#x27;imposition de 33\u00a0012 \u20ac cr\u00e9dit\u00e9s sur un compte en Isra\u00ebl en 2011.<\/p><\/li><li><a href=\"\/decisions\/legataire-heritant-de-comptes-en-suisse-declares-tardivement-la-majoration-de\/\">L\u00e9gataire h\u00e9ritant de comptes en Suisse d\u00e9clar\u00e9s tardivement : la majoration de 80 % s&#x27;applique, la d\u00e9claration faite par la d\u00e9funte ne valant pas pour l&#x27;h\u00e9ritier<\/a><small>TA Rennes \u00b7 18 septembre 2024 \u00b7 n\u00b0 2202279<\/small><p>Le tribunal administratif de Rennes confirme la majoration de 80 % de l&#x27;article 1729-0 A du CGI appliqu\u00e9e aux contributions sociales sur les revenus 2018 de comptes suisses recueillis par un l\u00e9gataire universel d&#x27;un quart d&#x27;une succession ouverte le 31 d\u00e9cembre 2017, qui ne les a d\u00e9clar\u00e9s que le 30 juillet 2020.<\/p><\/li><\/ul><\/div><\/div><script>(function(){var r=document.getElementById('bcv');if(!r)return;function clean(){r.removeAttribute('data-bml-bg');r.removeAttribute('data-bml-t');var l=r.querySelectorAll('[data-bml-bg],[data-bml-t]');for(var i=0;i<l.length;i++){l[i].removeAttribute('data-bml-bg');l[i].removeAttribute('data-bml-t');}}clean();new MutationObserver(function(m){for(var i=0;i<m.length;i++){if(\/^data-bml-\/.test(m[i].attributeName||'')){clean();break;}}}).observe(r,{attributes:true,subtree:true,attributeFilter:['data-bml-bg','data-bml-t']});window.addEventListener('load',function(){clean();setTimeout(clean,1300);setTimeout(clean,2500);});})();<\/script>","protected":false},"excerpt":{"rendered":"<p>Accueil \u203a Jurisprudence fiscale internationale \u203a Successions et donations internationales Successions et donations internationales : les d\u00e9cisions 4 d\u00e9cisions sur ce th\u00e8me. 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