{"id":323081,"date":"2026-06-27T12:53:24","date_gmt":"2026-06-27T10:53:24","guid":{"rendered":"https:\/\/italien.news\/?p=323081"},"modified":"2026-07-15T09:43:37","modified_gmt":"2026-07-15T07:43:37","slug":"succession-testament-italie","status":"publish","type":"post","link":"https:\/\/italien.news\/fr\/leben\/steuern\/erbschaft-testament-italien\/","title":{"rendered":"Succession et testament en Italie"},"content":{"rendered":"<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_89 ez-toc-wrap-center counter-hierarchy ez-toc-counter ez-toc-white ez-toc-container-direction\">\n<div class=\"ez-toc-title-container\">\n<p class=\"ez-toc-title ez-toc-toggle\" style=\"cursor:pointer\">Table des mati\u00e8res<\/p>\n<span class=\"ez-toc-title-toggle\"><a href=\"#\" class=\"ez-toc-pull-right ez-toc-btn ez-toc-btn-xs ez-toc-btn-default ez-toc-toggle\" aria-label=\"Toggle Table of Content\"><span class=\"ez-toc-js-icon-con\"><span class=\"\"><span class=\"eztoc-hide\" style=\"display:none;\">Toggle<\/span><span class=\"ez-toc-icon-toggle-span\"><svg style=\"fill: #999;color:#999\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" class=\"list-377408\" width=\"20px\" height=\"20px\" viewbox=\"0 0 24 24\" fill=\"none\"><path d=\"M6 6H4v2h2V6zm14 0H8v2h12V6zM4 11h2v2H4v-2zm16 0H8v2h12v-2zM4 16h2v2H4v-2zm16 0H8v2h12v-2z\" fill=\"currentColor\"><\/path><\/svg><svg style=\"fill: #999;color:#999\" class=\"arrow-unsorted-368013\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"10px\" height=\"10px\" viewbox=\"0 0 24 24\" version=\"1.2\" baseprofile=\"tiny\"><path d=\"M18.2 9.3l-6.2-6.3-6.2 6.3c-.2.2-.3.4-.3.7s.1.5.3.7c.2.2.4.3.7.3h11c.3 0 .5-.1.7-.3.2-.2.3-.5.3-.7s-.1-.5-.3-.7zM5.8 14.7l6.2 6.3 6.2-6.3c.2-.2.3-.5.3-.7s-.1-.5-.3-.7c-.2-.2-.4-.3-.7-.3h-11c-.3 0-.5.1-.7.3-.2.2-.3.5-.3.7s.1.5.3.7z\"\/><\/svg><\/span><\/span><\/span><\/a><\/span><\/div>\n<nav><ul class='ez-toc-list ez-toc-list-level-1 eztoc-toggle-hide-by-default' ><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-1\" href=\"https:\/\/italien.news\/fr\/leben\/steuern\/erbschaft-testament-italien\/#Wer_erbt_Erbfolge_und_Pflichtteil\" >Qui h\u00e9rite : succession et r\u00e9serve h\u00e9r\u00e9ditaire<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/italien.news\/fr\/leben\/steuern\/erbschaft-testament-italien\/#Das_Testament\" >Le testament<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/italien.news\/fr\/leben\/steuern\/erbschaft-testament-italien\/#Die_Erbschaftsteuer_imposta_di_successione\" >Les droits de succession (imposta di successione)<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/italien.news\/fr\/leben\/steuern\/erbschaft-testament-italien\/#Immobilien_im_Nachlass\" >Biens immobiliers faisant partie d'une succession<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/italien.news\/fr\/leben\/steuern\/erbschaft-testament-italien\/#Die_dichiarazione_di_successione\" >La d\u00e9claration de succession<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/italien.news\/fr\/leben\/steuern\/erbschaft-testament-italien\/#Was_du_als_Nachstes_tun_musst\" >Ce que tu dois faire ensuite<\/a><\/li><\/ul><\/nav><\/div>\n<div class=\"wpb-content-wrapper\" id=\"wpb-content-root\"><div class=\"row vc_row wpb_row vc_row-fluid\"><div class=\"jeg-vc-wrapper\"><div class=\"wpb_column jeg_column vc_column_container vc_col-sm-12\"><div class=\"jeg_wrapper wpb_wrapper\"><div class=\"vc_empty_space\"   style=\"height: 32px\"><span class=\"vc_empty_space_inner\"><\/span><\/div><\/div><\/div><\/div><\/div><div class=\"row vc_row wpb_row vc_row-fluid\"><div class=\"jeg-vc-wrapper\"><div class=\"wpb_column jeg_column vc_column_container vc_col-sm-12\"><div class=\"jeg_wrapper wpb_wrapper\">\n\t<div class=\"wpb_text_column wpb_content_element\" >\n\t\t<div class=\"wpb_wrapper\">\n\t\t\t<p>Toute personne poss\u00e9dant un bien immobilier en Italie ou y r\u00e9sidant devrait conna\u00eetre le droit successoral, qui diff\u00e8re de celui de l'Allemagne. Ce guide explique qui h\u00e9rite, comment fonctionne un testament, \u00e0 combien s'\u00e9l\u00e8ve les droits de succession et comment se d\u00e9roule la d\u00e9claration d'h\u00e9ritage. <em>(Remarque : il s'agit d'une pr\u00e9sentation g\u00e9n\u00e9rale et non d'un conseil juridique ou fiscal.)<\/em><\/p>\n\n\t\t<\/div>\n\t<\/div>\n\n\t<div class=\"wpb_text_column wpb_content_element\" >\n\t\t<div class=\"wpb_wrapper\">\n\t\t\t<h2><span class=\"ez-toc-section\" id=\"Wer_erbt_Erbfolge_und_Pflichtteil\"><\/span>Qui h\u00e9rite : succession et r\u00e9serve h\u00e9r\u00e9ditaire<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>En l'absence de testament, c'est la <strong>succession l\u00e9gale<\/strong>: Les h\u00e9ritiers sont, dans l'ordre, le conjoint, les enfants et les parents. Ce qui importe, c'est le <strong>Part r\u00e9servataire<\/strong> (<em>part r\u00e9servataire<\/em>) : Certains proches (les <em>justifier<\/em> \u2013 Le conjoint, les enfants et, le cas \u00e9ch\u00e9ant, les parents b\u00e9n\u00e9ficient d'une part r\u00e9servataire garantie par la loi et ne peuvent \u00eatre totalement d\u00e9sh\u00e9rit\u00e9s.<\/p>\n\n\t\t<\/div>\n\t<\/div>\n\n\t<div class=\"wpb_text_column wpb_content_element\" >\n\t\t<div class=\"wpb_wrapper\">\n\t\t\t<h2><span class=\"ez-toc-section\" id=\"Das_Testament\"><\/span>Le testament<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>Il existe trois formes valides de testament (<em>testamento<\/em>):<\/p>\n<ul>\n<li><strong>olografo<\/strong>: enti\u00e8rement r\u00e9dig\u00e9 \u00e0 la main, dat\u00e9 et sign\u00e9.<\/li>\n<li><strong>public<\/strong>: authentifi\u00e9 par un notaire (garantie juridique, mais payant).<\/li>\n<li><strong>segreto<\/strong>: un testament secret d\u00e9pos\u00e9 chez un notaire.<\/li>\n<\/ul>\n<p>M\u00eame un testament doit respecter la part r\u00e9servataire des h\u00e9ritiers r\u00e9servataires.<\/p>\n\n\t\t<\/div>\n\t<\/div>\n<\/div><\/div><\/div><\/div><div class=\"row vc_row wpb_row vc_row-fluid\"><div class=\"jeg-vc-wrapper\"><div class=\"wpb_column jeg_column vc_column_container vc_col-sm-12\"><div class=\"jeg_wrapper wpb_wrapper\"><div  class=\"jeg_postblock_3 jeg_postblock jeg_module_hook jeg_pagination_disable jeg_col_3o3 jnews_module__0_6af1cea77220e  jeg_pb_boxed    with-format-icon\" data-unique=\"jnews_module__0_6af1cea77220e\">\n\t\t\t\t\t\n\t\t\t\t\t<div class=\"jeg_posts jeg_block_container\">\n                \n                <div class=\"jeg_posts jeg_load_more_flag\">\n                <article class=\"jeg_post jeg_pl_md_2 format-standard\">\n                <div class=\"jeg_thumb\">\n                    \n                    <a href=\"https:\/\/italien.news\/fr\/leben\/wohnen\/haus-kaufen-italien\/\" aria-label=\"Lire l&#039;article : Acheter une maison en Italie : d\u00e9marches, imp\u00f4ts et co\u00fbts\"><div class=\"thumbnail-container animate-lazy  size-715\"><img decoding=\"async\" width=\"350\" height=\"250\" src=\"https:\/\/italien.news\/wp-content\/themes\/jnews\/assets\/img\/jeg-empty.png\" class=\"attachment-jnews-350x250 size-jnews-350x250 lazyload wp-post-image\" alt=\"Acheter une maison\" sizes=\"(max-width: 350px) 100vw, 350px\" data-src=\"https:\/\/italien.news\/wp-content\/uploads\/2026\/06\/Hauskaufen-350x250.webp\" data-srcset=\"https:\/\/italien.news\/wp-content\/uploads\/2026\/06\/Hauskaufen-350x250.webp 350w, https:\/\/italien.news\/wp-content\/uploads\/2026\/06\/Hauskaufen-120x86.webp 120w, https:\/\/italien.news\/wp-content\/uploads\/2026\/06\/Hauskaufen-750x536.webp 750w\" data-sizes=\"auto\" data-expand=\"700\" \/><\/div><\/a>\n                <\/div>\n                <div class=\"jeg_postblock_content\">\n                    <h3 class=\"jeg_post_title\">\n                        <a href=\"https:\/\/italien.news\/fr\/leben\/wohnen\/haus-kaufen-italien\/\">Acheter une maison en Italie : d\u00e9marches, imp\u00f4ts et frais<\/a>\n                    <\/h3>\n                    <div class=\"jeg_post_meta\"><div class=\"jeg_meta_date\"><a href=\"https:\/\/italien.news\/fr\/leben\/wohnen\/haus-kaufen-italien\/\"><div class=\"jeg-fa-4 jeg-icon-svg jeg-svg-clock-o\"><svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" viewbox=\"0 0 1536 1792\" aria-hidden=\"true\"><g transform=\"translate(0 1536) scale(1 -1)\"><path fill=\"currentColor\" d=\"M896 992v-448q0 -14 -9 -23t-23 -9h-320q-14 0 -23 9t-9 23v64q0 14 9 23t23 9h224v352q0 14 9 23t23 9h64q14 0 23 -9t9 -23zM1312 640q0 148 -73 273t-198 198t-273 73t-273 -73t-198 -198t-73 -273t73 -273t198 -198t273 -73t273 73t198 198t73 273zM1536 640 q0 -209 -103 -385.5t-279.5 -279.5t-385.5 -103t-385.5 103t-279.5 279.5t-103 385.5t103 385.5t279.5 279.5t385.5 103t385.5 -103t279.5 -279.5t103 -385.5z\"\/><\/g><\/svg><\/div> 6 juillet 2026<\/a><\/div><\/div>\n                    <div class=\"jeg_post_excerpt\">\n                        <p>Acheter une maison en Italie : de l'offre au notaire en passant par le compromis de vente \u2013 d\u00e9roulement, taxes (imposta di registro), frais, r\u00e9ciprocit\u00e9 pour les ressortissants hors UE et financement.<\/p>\n                    <\/div>\n                <\/div>\n            <\/article>\n            <\/div>\n                <div class='module-overlay'>\n\t\t\t\t    <div class='preloader_type preloader_dot'>\n\t\t\t\t        <div class=\"module-preloader jeg_preloader dot\">\n\t\t\t\t            <span><\/span><span><\/span><span><\/span>\n\t\t\t\t        <\/div>\n\t\t\t\t        <div class=\"module-preloader jeg_preloader circle\">\n\t\t\t\t            <div class=\"jnews_preloader_circle_outer\">\n\t\t\t\t                <div class=\"jnews_preloader_circle_inner\"><\/div>\n\t\t\t\t            <\/div>\n\t\t\t\t        <\/div>\n\t\t\t\t        <div 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class=\"row vc_row wpb_row vc_row-fluid\"><div class=\"jeg-vc-wrapper\"><div class=\"wpb_column jeg_column vc_column_container vc_col-sm-12\"><div class=\"jeg_wrapper wpb_wrapper\">\n\t<div class=\"wpb_text_column wpb_content_element\" >\n\t\t<div class=\"wpb_wrapper\">\n\t\t\t<h2><span class=\"ez-toc-section\" id=\"Die_Erbschaftsteuer_imposta_di_successione\"><\/span>Les droits de succession (imposta di successione)<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>Par rapport aux autres pays de l'UE, l'Italie <strong>des droits de succession peu \u00e9lev\u00e9s et des abattements importants<\/strong>:<\/p>\n<ul>\n<li><strong>4 %<\/strong> pour le conjoint et les enfants\/parents \u2013 uniquement pour la partie concernant <strong>1 million d'euros par h\u00e9ritier<\/strong>.<\/li>\n<li><strong>6 %<\/strong> pour les fr\u00e8res et s\u0153urs \u2013 au-del\u00e0 d'un abattement de <strong>100 000 \u20ac par h\u00e9ritier<\/strong>.<\/li>\n<li><strong>6 %<\/strong> pour les autres membres de la famille (jusqu'au 4e degr\u00e9) \u2013 sans abattement.<\/li>\n<li><strong>8 %<\/strong> pour tous les autres \u2013 sans abattement.<\/li>\n<\/ul>\n<p>En cas de handicap grave (loi 104), l'abattement passe \u00e0 <strong>1,5 million d'euros<\/strong>. L'abattement s'applique par personne : pour un couple mari\u00e9 avec deux enfants, ce sont donc 3 millions d'euros qui sont exon\u00e9r\u00e9s d'imp\u00f4t.<\/p>\n\n\t\t<\/div>\n\t<\/div>\n\n\t<div class=\"wpb_text_column wpb_content_element\" >\n\t\t<div class=\"wpb_wrapper\">\n\t\t\t<h2><span class=\"ez-toc-section\" id=\"Immobilien_im_Nachlass\"><\/span>Biens immobiliers faisant partie d'une succession<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>Si un bien immobilier fait partie d'un h\u00e9ritage, deux autres taxes s'ajoutent \u00e0 la valeur cadastrale : la <strong>taxe hypoth\u00e9caire<\/strong> (<em>imp\u00f4t hypoth\u00e9caire<\/em>, 2 %) et la <strong>taxe cadastrale<\/strong> (<em>cadastral<\/em>, 1 %). Si l'h\u00e9ritier utilise ce bien immobilier comme r\u00e9sidence principale, ces deux montants sont ramen\u00e9s \u00e0 un montant fixe de 200 \u20ac chacun.<\/p>\n\n\t\t<\/div>\n\t<\/div>\n\n\t<div class=\"wpb_text_column wpb_content_element\" >\n\t\t<div class=\"wpb_wrapper\">\n\t\t\t<h2><span class=\"ez-toc-section\" id=\"Die_dichiarazione_di_successione\"><\/span>La d\u00e9claration de succession<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>Les h\u00e9ritiers doivent, dans un d\u00e9lai de <strong>12 mois<\/strong> apr\u00e8s le d\u00e9c\u00e8s, une <strong>D\u00e9claration de succession<\/strong> (<em>d\u00e9claration de succession<\/em>) aupr\u00e8s de l'Agenzia delle Entrate. Depuis le 15 juillet 2025, le d\u00e9lai fix\u00e9 par <strong>Auto-\u00e9valuation<\/strong> (le syst\u00e8me calcule automatiquement les imp\u00f4ts) ; le paiement s'effectue ensuite dans un d\u00e9lai de 90 jours via F24.<\/p>\n\n\t\t<\/div>\n\t<\/div>\n\n\t<div class=\"wpb_text_column wpb_content_element\" >\n\t\t<div class=\"wpb_wrapper\">\n\t\t\t<h2><span class=\"ez-toc-section\" id=\"Was_du_als_Nachstes_tun_musst\"><\/span>Ce que tu dois faire ensuite<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>Faites-vous une id\u00e9e g\u00e9n\u00e9rale de votre patrimoine et des h\u00e9ritiers potentiels, renseignez-vous sur la part r\u00e9servataire et, si vous avez des souhaits particuliers, r\u00e9digez un testament en bonne et due forme (de pr\u00e9f\u00e9rence chez un notaire). En cas de succession, respectez le d\u00e9lai de 12 mois pour la \u00ab dichiarazione di successione \u00bb. Compte tenu de la r\u00e9serve h\u00e9r\u00e9ditaire et des cas transfrontaliers, il est recommand\u00e9 de solliciter un conseil juridique.<\/p>\n\n\t\t<\/div>\n\t<\/div>\n<\/div><\/div><\/div><\/div><div class=\"row vc_row wpb_row vc_row-fluid\"><div class=\"jeg-vc-wrapper\"><div class=\"wpb_column jeg_column vc_column_container vc_col-sm-12\"><div class=\"jeg_wrapper wpb_wrapper\"><div class=\"vc_empty_space\"   style=\"height: 32px\"><span class=\"vc_empty_space_inner\"><\/span><\/div><\/div><\/div><\/div><\/div><div class=\"row vc_row wpb_row vc_row-fluid\"><div class=\"jeg-vc-wrapper\"><div class=\"wpb_column jeg_column vc_column_container vc_col-sm-12\"><div class=\"jeg_wrapper wpb_wrapper\"><div  class=\"jeg_block_heading jeg_block_heading_6 jeg_alignleft jnews_module__1_6af1cea775542\">\n                <h3 class=\"jeg_block_title\"><span>FAQ - Foire aux questions sur la succession en Italie<\/span><\/h3>\n                \n            <\/div><div  class='jnews-faq-wrapper jnews_module__2_6af1cea7757fb style-4'>\n\t\t\t\t    \n        <div class=\"list-wrapper expand\">\n            <a class=\"list-toogle\" href=\"#\" aria-label=\"Toggle FAQ: Wer erbt ohne Testament?\">\n                <h5 class=\"question\">Qui h\u00e9rite en l'absence de testament ?<\/h5>\n                <svg class=\"faq-icon\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"14\" height=\"8\" viewbox=\"0 0 14 8\" fill=\"none\">\n                    <path d=\"M13.6152 0.369517C13.3685 0.132903 13.0341 0 12.6855 0C12.3368 0 12.0024 0.132903 11.7557 0.369517L6.98417 4.95184L2.21262 0.369517C1.96321 0.146331 1.63333 0.024827 1.29248 0.0306025C0.951625 0.0363779 0.626413 0.168982 0.385357 0.400478C0.1443 0.631975 0.00621891 0.94429 0.00020504 1.27162C-0.00580883 1.59896 0.120714 1.91576 0.353117 2.15528L6.05442 7.63048C6.30111 7.8671 6.63551 8 6.98417 8C7.33283 8 7.66723 7.8671 7.91392 7.63048L13.6152 2.15528C13.8616 1.91837 14 1.59723 14 1.2624C14 0.927566 13.8616 0.606426 13.6152 0.369517Z\" fill=\"black\" \/>\n                <\/svg>\n            <\/a>\n            <div class=\"card-expand\">\n                <p>Selon l'ordre successoral l\u00e9gal, les h\u00e9ritiers sont d'abord le conjoint, puis les enfants et les parents. Les proches parents b\u00e9n\u00e9ficient en outre d'une part r\u00e9servataire (legittima).<\/p>\n\n            <\/div>\n        <\/div>\n        <div class=\"list-wrapper\">\n            <a class=\"list-toogle\" href=\"#\" aria-label=\"Toggle FAQ: Was ist der Pflichtteil?\">\n                <h5 class=\"question\">Qu'est-ce que la part r\u00e9servataire ?<\/h5>\n                <svg class=\"faq-icon\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"14\" height=\"8\" viewbox=\"0 0 14 8\" fill=\"none\">\n                    <path d=\"M13.6152 0.369517C13.3685 0.132903 13.0341 0 12.6855 0C12.3368 0 12.0024 0.132903 11.7557 0.369517L6.98417 4.95184L2.21262 0.369517C1.96321 0.146331 1.63333 0.024827 1.29248 0.0306025C0.951625 0.0363779 0.626413 0.168982 0.385357 0.400478C0.1443 0.631975 0.00621891 0.94429 0.00020504 1.27162C-0.00580883 1.59896 0.120714 1.91576 0.353117 2.15528L6.05442 7.63048C6.30111 7.8671 6.63551 8 6.98417 8C7.33283 8 7.66723 7.8671 7.91392 7.63048L13.6152 2.15528C13.8616 1.91837 14 1.59723 14 1.2624C14 0.927566 13.8616 0.606426 13.6152 0.369517Z\" fill=\"black\" \/>\n                <\/svg>\n            <\/a>\n            <div class=\"card-expand\" style=\"display: none;\">\n                <p>La \u00ab quota di legittima \u00bb : une part minimale garantie par la loi pour le conjoint, les enfants et, le cas \u00e9ch\u00e9ant, les parents, qui ne peut leur \u00eatre retir\u00e9e.<\/p>\n\n            <\/div>\n        <\/div>\n        <div class=\"list-wrapper\">\n            <a class=\"list-toogle\" href=\"#\" aria-label=\"Toggle FAQ: Welche Testamentsformen gibt es?\">\n                <h5 class=\"question\">Quelles sont les diff\u00e9rentes formes de testament ?<\/h5>\n                <svg class=\"faq-icon\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"14\" height=\"8\" viewbox=\"0 0 14 8\" fill=\"none\">\n                    <path d=\"M13.6152 0.369517C13.3685 0.132903 13.0341 0 12.6855 0C12.3368 0 12.0024 0.132903 11.7557 0.369517L6.98417 4.95184L2.21262 0.369517C1.96321 0.146331 1.63333 0.024827 1.29248 0.0306025C0.951625 0.0363779 0.626413 0.168982 0.385357 0.400478C0.1443 0.631975 0.00621891 0.94429 0.00020504 1.27162C-0.00580883 1.59896 0.120714 1.91576 0.353117 2.15528L6.05442 7.63048C6.30111 7.8671 6.63551 8 6.98417 8C7.33283 8 7.66723 7.8671 7.91392 7.63048L13.6152 2.15528C13.8616 1.91837 14 1.59723 14 1.2624C14 0.927566 13.8616 0.606426 13.6152 0.369517Z\" fill=\"black\" \/>\n                <\/svg>\n            <\/a>\n            <div class=\"card-expand\" style=\"display: none;\">\n                <p>L'\u00ab olografo \u00bb (manuscrit), le \u00ab pubblico \u00bb (authentifi\u00e9 par un notaire) et le \u00ab segreto \u00bb (secret, d\u00e9pos\u00e9 chez le notaire).<\/p>\n\n            <\/div>\n        <\/div>\n        <div class=\"list-wrapper\">\n            <a class=\"list-toogle\" href=\"#\" aria-label=\"Toggle FAQ: Wie hoch ist die Erbschaftsteuer?\">\n                <h5 class=\"question\">\u00c0 combien s'\u00e9l\u00e8ve les droits de succession ?<\/h5>\n                <svg class=\"faq-icon\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"14\" height=\"8\" viewbox=\"0 0 14 8\" fill=\"none\">\n                    <path d=\"M13.6152 0.369517C13.3685 0.132903 13.0341 0 12.6855 0C12.3368 0 12.0024 0.132903 11.7557 0.369517L6.98417 4.95184L2.21262 0.369517C1.96321 0.146331 1.63333 0.024827 1.29248 0.0306025C0.951625 0.0363779 0.626413 0.168982 0.385357 0.400478C0.1443 0.631975 0.00621891 0.94429 0.00020504 1.27162C-0.00580883 1.59896 0.120714 1.91576 0.353117 2.15528L6.05442 7.63048C6.30111 7.8671 6.63551 8 6.98417 8C7.33283 8 7.66723 7.8671 7.91392 7.63048L13.6152 2.15528C13.8616 1.91837 14 1.59723 14 1.2624C14 0.927566 13.8616 0.606426 13.6152 0.369517Z\" fill=\"black\" \/>\n                <\/svg>\n            <\/a>\n            <div class=\"card-expand\" style=\"display: none;\">\n                <p>4 % pour le conjoint et les enfants (plus d'un million d'euros par h\u00e9ritier), 6 % pour les fr\u00e8res et s\u0153urs (plus de 100 000 \u20ac), 6 % pour les autres parents et 8 % pour les autres h\u00e9ritiers.<\/p>\n\n            <\/div>\n        <\/div>\n        <div class=\"list-wrapper\">\n            <a class=\"list-toogle\" href=\"#\" aria-label=\"Toggle FAQ: Wie hoch sind die Freibetr\u00e4ge?\">\n                <h5 class=\"question\">\u00c0 combien s'\u00e9l\u00e8vent les abattements ?<\/h5>\n                <svg class=\"faq-icon\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"14\" height=\"8\" viewbox=\"0 0 14 8\" fill=\"none\">\n                    <path d=\"M13.6152 0.369517C13.3685 0.132903 13.0341 0 12.6855 0C12.3368 0 12.0024 0.132903 11.7557 0.369517L6.98417 4.95184L2.21262 0.369517C1.96321 0.146331 1.63333 0.024827 1.29248 0.0306025C0.951625 0.0363779 0.626413 0.168982 0.385357 0.400478C0.1443 0.631975 0.00621891 0.94429 0.00020504 1.27162C-0.00580883 1.59896 0.120714 1.91576 0.353117 2.15528L6.05442 7.63048C6.30111 7.8671 6.63551 8 6.98417 8C7.33283 8 7.66723 7.8671 7.91392 7.63048L13.6152 2.15528C13.8616 1.91837 14 1.59723 14 1.2624C14 0.927566 13.8616 0.606426 13.6152 0.369517Z\" fill=\"black\" \/>\n                <\/svg>\n            <\/a>\n            <div class=\"card-expand\" style=\"display: none;\">\n                <p>1 million d'euros par conjoint\/enfant\/parent, 100 000 euros par fr\u00e8re ou s\u0153ur. En cas de handicap grave (loi n\u00b0 104), 1,5 million d'euros.<\/p>\n\n            <\/div>\n        <\/div>\n        <div class=\"list-wrapper\">\n            <a class=\"list-toogle\" href=\"#\" aria-label=\"Toggle FAQ: Welche Steuern fallen auf geerbte Immobilien an?\">\n                <h5 class=\"question\">Quels sont les imp\u00f4ts applicables aux biens immobiliers h\u00e9rit\u00e9s ?<\/h5>\n                <svg class=\"faq-icon\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"14\" height=\"8\" viewbox=\"0 0 14 8\" fill=\"none\">\n                    <path d=\"M13.6152 0.369517C13.3685 0.132903 13.0341 0 12.6855 0C12.3368 0 12.0024 0.132903 11.7557 0.369517L6.98417 4.95184L2.21262 0.369517C1.96321 0.146331 1.63333 0.024827 1.29248 0.0306025C0.951625 0.0363779 0.626413 0.168982 0.385357 0.400478C0.1443 0.631975 0.00621891 0.94429 0.00020504 1.27162C-0.00580883 1.59896 0.120714 1.91576 0.353117 2.15528L6.05442 7.63048C6.30111 7.8671 6.63551 8 6.98417 8C7.33283 8 7.66723 7.8671 7.91392 7.63048L13.6152 2.15528C13.8616 1.91837 14 1.59723 14 1.2624C14 0.927566 13.8616 0.606426 13.6152 0.369517Z\" fill=\"black\" \/>\n                <\/svg>\n            <\/a>\n            <div class=\"card-expand\" style=\"display: none;\">\n                <p>\u00c0 cela s'ajoutent la taxe hypoth\u00e9caire (2 %) et la taxe cadastrale (1 %) calcul\u00e9es sur la valeur cadastrale \u2013 un montant forfaitaire de 200 \u20ac chacune en cas d'utilisation comme r\u00e9sidence principale.<\/p>\n\n            <\/div>\n        <\/div>\n        <div class=\"list-wrapper\">\n            <a class=\"list-toogle\" href=\"#\" aria-label=\"Toggle FAQ: Was ist die dichiarazione di successione?\">\n                <h5 class=\"question\">Qu'est-ce que la \u00ab dichiarazione di successione \u00bb ?<\/h5>\n                <svg class=\"faq-icon\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"14\" height=\"8\" viewbox=\"0 0 14 8\" fill=\"none\">\n                    <path d=\"M13.6152 0.369517C13.3685 0.132903 13.0341 0 12.6855 0C12.3368 0 12.0024 0.132903 11.7557 0.369517L6.98417 4.95184L2.21262 0.369517C1.96321 0.146331 1.63333 0.024827 1.29248 0.0306025C0.951625 0.0363779 0.626413 0.168982 0.385357 0.400478C0.1443 0.631975 0.00621891 0.94429 0.00020504 1.27162C-0.00580883 1.59896 0.120714 1.91576 0.353117 2.15528L6.05442 7.63048C6.30111 7.8671 6.63551 8 6.98417 8C7.33283 8 7.66723 7.8671 7.91392 7.63048L13.6152 2.15528C13.8616 1.91837 14 1.59723 14 1.2624C14 0.927566 13.8616 0.606426 13.6152 0.369517Z\" fill=\"black\" \/>\n                <\/svg>\n            <\/a>\n            <div class=\"card-expand\" style=\"display: none;\">\n                <p>La d\u00e9claration de succession, qui doit \u00eatre d\u00e9pos\u00e9e aupr\u00e8s de l'Agenzia delle Entrate dans un d\u00e9lai de 12 mois \u00e0 compter du d\u00e9c\u00e8s.<\/p>\n\n            <\/div>\n        <\/div>\n        <div class=\"list-wrapper\">\n            <a class=\"list-toogle\" href=\"#\" aria-label=\"Toggle FAQ: Wann muss die Steuer gezahlt werden?\">\n                <h5 class=\"question\">Quand faut-il payer l'imp\u00f4t ?<\/h5>\n                <svg class=\"faq-icon\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"14\" height=\"8\" viewbox=\"0 0 14 8\" fill=\"none\">\n                    <path d=\"M13.6152 0.369517C13.3685 0.132903 13.0341 0 12.6855 0C12.3368 0 12.0024 0.132903 11.7557 0.369517L6.98417 4.95184L2.21262 0.369517C1.96321 0.146331 1.63333 0.024827 1.29248 0.0306025C0.951625 0.0363779 0.626413 0.168982 0.385357 0.400478C0.1443 0.631975 0.00621891 0.94429 0.00020504 1.27162C-0.00580883 1.59896 0.120714 1.91576 0.353117 2.15528L6.05442 7.63048C6.30111 7.8671 6.63551 8 6.98417 8C7.33283 8 7.66723 7.8671 7.91392 7.63048L13.6152 2.15528C13.8616 1.91837 14 1.59723 14 1.2624C14 0.927566 13.8616 0.606426 13.6152 0.369517Z\" fill=\"black\" \/>\n                <\/svg>\n            <\/a>\n            <div class=\"card-expand\" style=\"display: none;\">\n                <p>Depuis le 15 juillet 2025, le syst\u00e8me calcule lui-m\u00eame l'imp\u00f4t ; le paiement s'effectue ensuite dans un d\u00e9lai de 90 jours via le formulaire F24.<\/p>\n\n            <\/div>\n        <\/div>\n        <div class=\"list-wrapper\">\n            <a class=\"list-toogle\" href=\"#\" aria-label=\"Toggle FAQ: Gilt italienisches oder deutsches Erbrecht?\">\n                <h5 class=\"question\">Est-ce le droit successoral italien ou allemand qui s'applique ?<\/h5>\n                <svg class=\"faq-icon\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"14\" height=\"8\" viewbox=\"0 0 14 8\" fill=\"none\">\n                    <path d=\"M13.6152 0.369517C13.3685 0.132903 13.0341 0 12.6855 0C12.3368 0 12.0024 0.132903 11.7557 0.369517L6.98417 4.95184L2.21262 0.369517C1.96321 0.146331 1.63333 0.024827 1.29248 0.0306025C0.951625 0.0363779 0.626413 0.168982 0.385357 0.400478C0.1443 0.631975 0.00621891 0.94429 0.00020504 1.27162C-0.00580883 1.59896 0.120714 1.91576 0.353117 2.15528L6.05442 7.63048C6.30111 7.8671 6.63551 8 6.98417 8C7.33283 8 7.66723 7.8671 7.91392 7.63048L13.6152 2.15528C13.8616 1.91837 14 1.59723 14 1.2624C14 0.927566 13.8616 0.606426 13.6152 0.369517Z\" fill=\"black\" \/>\n                <\/svg>\n            <\/a>\n            <div class=\"card-expand\" style=\"display: none;\">\n                <p>Si vous r\u00e9sidez en Italie, c'est g\u00e9n\u00e9ralement le droit successoral italien qui s'applique ; un testament permet souvent de choisir le droit de son pays d'origine. C'est un sujet complexe : demandez conseil.<\/p>\n\n            <\/div>\n        <\/div>\n        <div class=\"list-wrapper\">\n            <a class=\"list-toogle\" href=\"#\" aria-label=\"Toggle FAQ: Brauche ich einen Notar?\">\n                <h5 class=\"question\">Ai-je besoin d'un notaire ?<\/h5>\n                <svg class=\"faq-icon\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"14\" height=\"8\" viewbox=\"0 0 14 8\" fill=\"none\">\n                    <path d=\"M13.6152 0.369517C13.3685 0.132903 13.0341 0 12.6855 0C12.3368 0 12.0024 0.132903 11.7557 0.369517L6.98417 4.95184L2.21262 0.369517C1.96321 0.146331 1.63333 0.024827 1.29248 0.0306025C0.951625 0.0363779 0.626413 0.168982 0.385357 0.400478C0.1443 0.631975 0.00621891 0.94429 0.00020504 1.27162C-0.00580883 1.59896 0.120714 1.91576 0.353117 2.15528L6.05442 7.63048C6.30111 7.8671 6.63551 8 6.98417 8C7.33283 8 7.66723 7.8671 7.91392 7.63048L13.6152 2.15528C13.8616 1.91837 14 1.59723 14 1.2624C14 0.927566 13.8616 0.606426 13.6152 0.369517Z\" fill=\"black\" \/>\n                <\/svg>\n            <\/a>\n            <div class=\"card-expand\" style=\"display: none;\">\n                <p>Pour r\u00e9diger un testament en toute s\u00e9curit\u00e9 juridique et r\u00e9gler les questions immobili\u00e8res, il est vivement recommand\u00e9 de faire appel \u00e0 un notaire.<\/p>\n\n            <\/div>\n        <\/div>\n\t\t    <\/div><\/div><\/div><\/div><\/div><div class=\"row vc_row wpb_row vc_row-fluid\"><div class=\"jeg-vc-wrapper\"><div class=\"wpb_column jeg_column vc_column_container vc_col-sm-12\"><div class=\"jeg_wrapper wpb_wrapper\"><div class=\"vc_empty_space\"   style=\"height: 32px\"><span class=\"vc_empty_space_inner\"><\/span><\/div><\/div><\/div><\/div><\/div><div class=\"row vc_row wpb_row vc_row-fluid\"><div class=\"jeg-vc-wrapper\"><div class=\"wpb_column jeg_column vc_column_container vc_col-sm-12\"><div class=\"jeg_wrapper wpb_wrapper\">\n\t<div class=\"wpb_text_column wpb_content_element\" >\n\t\t<div class=\"wpb_wrapper\">\n\t\t\t<div style=\"border: 1px solid #f1f1f1; padding: 15px;\">\n<h4>Sources<\/h4>\n<ol style=\"font-size: 11px; line-height: 1.5;\">\n<li><a href=\"https:\/\/www.agenziaentrate.gov.it\/portale\/schede\/pagamenti\/imposta-di-successione\/aliquote-e-franchigie\" target=\"_blank\" rel=\"noopener\">Agence des imp\u00f4ts \u2013 Imp\u00f4t sur les successions : taux et abattements<\/a> (consult\u00e9 en juin 2026)<\/li>\n<li><a href=\"https:\/\/www.notariato.it\/\" target=\"_blank\" rel=\"noopener\">Conseil national du notariat<\/a> (consult\u00e9 en juin 2026)<\/li>\n<\/ol>\n<\/div>\n\n\t\t<\/div>\n\t<\/div>\n<\/div><\/div><\/div><\/div>\n<\/div>","protected":false},"excerpt":{"rendered":"<p>Succession et testament en Italie : droits de succession (4\/6\/8 %, abattements), la part r\u00e9servataire (legittima), la d\u00e9claration de succession (dichiarazione di successione) et les biens immobiliers.<\/p>","protected":false},"author":2,"featured_media":329483,"comment_status":"closed","ping_status":"","sticky":false,"template":"","format":"standard","meta":{"inwp_podcast_mp3":"","inwp_podcast_apple":"","inwp_podcast_spotify":"","inwp_podcast_youtube":"","inw_restaurant_url":"","inw_restaurant_lat":"","inw_restaurant_lng":"","in_event_type":"","in_event_featured":"","in_event_teaser":"","in_event_name":"","in_event_address":"","in_event_status":"","in_event_turnus":"","inw_hotel_email":"","inw_hotel_type":"","inw_hotel_name":"","inw_hotel_street":"","inw_hotel_zip":"","inw_hotel_city":"","inw_hotel_region":"","inw_hotel_country":"","inw_hotel_phone":"","inw_hotel_url":"","inw_hotel_lat":"","inw_hotel_lng":"","inw_hotel_pricerange":"","inw_hotel_stars":"","inw_hotel_amenities":"","in_event_start":"","in_event_end":"","in_event_time":"","in_event_time_end":"","in_event_location":"","in_event_city":"","in_event_region":"","in_event_price":"","in_event_organizer":"","in_event_url":"","in_event_sort":"","in_event_sort_end":"","jnews-multi-image_gallery":[],"jnews_single_post":{"subtitle":"Erbschaftsteuer (mit hohen Freibetr\u00e4gen), der Pflichtteil (legittima), das Testament und die Erbschaftserkl\u00e4rung: So funktioniert das Erben in Italien."},"jnews_primary_category":[],"jnews_social_meta":[],"jnews_override_counter":[],"footnotes":""},"categories":[19792],"tags":[19800,20251,4848],"class_list":["post-323081","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-steuern","tag-auswandern-italien","tag-leben-in-italien","tag-steuern-italien"],"_links":{"self":[{"href":"https:\/\/italien.news\/fr\/wp-json\/wp\/v2\/posts\/323081","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/italien.news\/fr\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/italien.news\/fr\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/italien.news\/fr\/wp-json\/wp\/v2\/users\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/italien.news\/fr\/wp-json\/wp\/v2\/comments?post=323081"}],"version-history":[{"count":0,"href":"https:\/\/italien.news\/fr\/wp-json\/wp\/v2\/posts\/323081\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/italien.news\/fr\/wp-json\/wp\/v2\/media\/329483"}],"wp:attachment":[{"href":"https:\/\/italien.news\/fr\/wp-json\/wp\/v2\/media?parent=323081"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/italien.news\/fr\/wp-json\/wp\/v2\/categories?post=323081"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/italien.news\/fr\/wp-json\/wp\/v2\/tags?post=323081"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}