{"id":3219,"date":"2023-10-20T14:02:44","date_gmt":"2023-10-20T14:02:44","guid":{"rendered":"https:\/\/rfblegal.co.uk\/?post_type=insight&p=3219"},"modified":"2024-02-26T15:03:45","modified_gmt":"2024-02-26T15:03:45","slug":"lavenir-de-limpot-sur-les-successions-supprime-ou-reforme","status":"publish","type":"insight","link":"https:\/\/rfblegal.co.uk\/fr\/perspectives\/lavenir-de-limpot-sur-les-successions-supprime-ou-reforme\/","title":{"rendered":"L'avenir de l'imp\u00f4t sur les successions : Abandonn\u00e9 ou r\u00e9form\u00e9 ?"},"content":{"rendered":"

\u00c0 l'approche des prochaines \u00e9lections g\u00e9n\u00e9rales, on assiste \u00e0 une effervescence autour des changements potentiels de la fiscalit\u00e9 sur les successions au Royaume-Uni. Les conservateurs envisagent une mesure audacieuse : la suppression pure et simple de l'imp\u00f4t sur les successions. Cet imp\u00f4t, souvent qualifi\u00e9 de \u2018l'imp\u00f4t le plus d\u00e9test\u00e9 de Grande-Bretagne\u2019, est depuis longtemps un sujet de discorde. L'id\u00e9e que les actifs soient tax\u00e9s deux fois - une fois pendant la vie d'une personne et une autre fois apr\u00e8s son d\u00e9c\u00e8s \u00e0 un taux \u00e9norme de 40% au-dessus des abattements disponibles - n'est pas du go\u00fbt de la plupart.
<\/em><\/p>\n\n\n\n

Le sc\u00e9nario actuel<\/strong><\/h2>\n\n\n\n

Actuellement, le seuil de l'imp\u00f4t sur les successions est fix\u00e9 \u00e0 325 000 livres sterling, un chiffre inchang\u00e9 depuis 2009. En 2017, un abattement suppl\u00e9mentaire a \u00e9t\u00e9 introduit pour les maisons transmises aux descendants directs. Il est peut-\u00eatre surprenant de constater que, compte tenu de la fr\u00e9quence avec laquelle les droits de succession sont \u00e9voqu\u00e9s dans les m\u00e9dias, tr\u00e8s peu de successions sont en r\u00e9alit\u00e9 soumises \u00e0 des droits de succession. Au cours de l'exercice fiscal 2020\/2021, seuls 3,73% des d\u00e9c\u00e8s ont donn\u00e9 lieu \u00e0 une charge de droits de succession pour la succession. Cette situation contraste fortement avec celle de nombreux autres pays qui imposent des droits de succession. En Belgique, par exemple, 48% des d\u00e9c\u00e8s ont donn\u00e9 lieu \u00e0 une taxe.
<\/p>\n\n\n\n

Le point de vue des conservateurs<\/strong><\/h2>\n\n\n\n

Cependant, \u00e9tant donn\u00e9 qu'un pourcentage beaucoup plus important de personnes s'inqui\u00e8tent du fait que leurs biens seront soumis \u00e0 des droits de succession \u00e0 leur d\u00e9c\u00e8s, il n'est peut-\u00eatre pas surprenant que les conservateurs consid\u00e8rent que l'att\u00e9nuation de cette inqui\u00e9tude pourrait s'av\u00e9rer populaire aupr\u00e8s des \u00e9lecteurs. En effet, l'annonce politique faite par les conservateurs en 2007, selon laquelle ils porteraient l'abattement de l'imp\u00f4t sur les successions \u00e0 1 million de livres, est consid\u00e9r\u00e9e comme un facteur cl\u00e9 dans la d\u00e9cision de Gordon Brown de ne pas d\u00e9clencher d'\u00e9lections \u00e0 l'\u00e9poque.
<\/p>\n\n\n\n

Le jeu des chiffres<\/strong><\/h2>\n\n\n\n

Un rapport r\u00e9cent de l'Institute for Fiscal Studies r\u00e9v\u00e8le que l'imp\u00f4t sur les successions ne contribue que pour 0,3% au PIB. Le co\u00fbt estim\u00e9 de sa suppression totale serait de 7 milliards de livres sterling. Bien que cette somme puisse sembler modeste, il convient de se demander qui b\u00e9n\u00e9ficiera le plus de ce changement : en r\u00e8gle g\u00e9n\u00e9rale, les personnes qui d\u00e9tiennent les plus gros patrimoines.
<\/p>\n\n\n\n

R\u00e9forme ou abolition<\/strong><\/h2>\n\n\n\n

C'est pourquoi il est propos\u00e9 de r\u00e9former simplement la taxe pour r\u00e9duire l'injustice per\u00e7ue, plut\u00f4t que de l'abolir compl\u00e8tement. Plusieurs r\u00e9formes sont envisageables. Elles vont de la r\u00e9duction du taux payable et de l'augmentation du seuil \u00e0 des mesures plus radicales telles que l'inclusion d'un plus grand nombre de fonds de pension dans le champ d'application de l'imp\u00f4t sur les successions et le plafonnement des g\u00e9n\u00e9reux abattements sur les entreprises et les propri\u00e9t\u00e9s agricoles, qui sont souvent utilis\u00e9s par les grandes successions. Toutefois, ces mesures ne font pas la une des journaux de la m\u00eame mani\u00e8re que la suppression totale de l'imp\u00f4t sur les successions.
<\/p>\n\n\n\n

Consid\u00e9rations parlementaires<\/strong><\/h2>\n\n\n\n

Avant de proc\u00e9der \u00e0 des changements substantiels, le Parlement devra examiner les chiffres et les suggestions avanc\u00e9s par l'Institute for Fiscal Studies. Compte tenu du climat \u00e9conomique actuel, la suppression d'une taxe qui repr\u00e9sente environ 7 milliards de livres sterling de recettes n'est pas une d\u00e9cision \u00e0 prendre \u00e0 la l\u00e9g\u00e8re.<\/p>\n\n\n\n

Les pays tels que l'Australie, l'Autriche, le Canada, la Nouvelle-Z\u00e9lande et la Su\u00e8de qui ont supprim\u00e9 l'imp\u00f4t sur les successions l'ont fait pour la plupart bien avant la crise financi\u00e8re mondiale. Il est donc tout \u00e0 fait possible que l'imp\u00f4t sur les successions au Royaume-Uni continue \u00e0 hanter nos successions pendant plus longtemps, et il pourrait \u00eatre risqu\u00e9 de se laisser aller \u00e0 l'impression que l'imp\u00f4t sur les successions sera supprim\u00e9, plut\u00f4t que de mettre de l'ordre dans ses affaires, afin de maximiser l'utilisation des exon\u00e9rations. Bien que sa suppression soit envisageable, l'imp\u00f4t sur les successions demeure pour l'instant.

<\/p>\n\n\n\n

Comment s'y retrouver dans les droits de succession<\/strong><\/h2>\n\n\n\n

Pour mieux comprendre l'impact de la situation actuelle en mati\u00e8re de droits de succession sur votre succession, ou pour explorer des strat\u00e9gies visant \u00e0 minimiser la charge fiscale, contactez notre d\u00e9partement \"Client\u00e8le priv\u00e9e\" \u00e0 l'adresse suivante\u00a0PrivateClient@rfblegal.co.uk<\/a>.<\/em><\/strong><\/p>\n\n\n\n

Informations compl\u00e9mentaires<\/h3>\n\n\n\n
    \n
  • Auteur de l'actualit\u00e9:Senem Osmankan<\/li>\n<\/ul>","protected":false},"author":1,"featured_media":3220,"parent":0,"menu_order":0,"template":"","format":"standard","meta":{"_acf_changed":false,"om_disable_all_campaigns":false,"_uf_show_specific_survey":0,"_uf_disable_surveys":false,"footnotes":""},"categories":[],"tags":[],"class_list":["post-3219","insight","type-insight","status-publish","format-standard","has-post-thumbnail","hentry"],"acf":[],"aioseo_notices":[],"yoast_head":"\nThe Future of Inheritance Tax: Scrapped or Reformed? - RFB Legal<\/title>\n<meta name=\"description\" content=\"In the lead-up to the upcoming general election, there's a buzz about potential changes to the inheritance tax landscape in the UK. 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