Le secrétaire d’État chargé des relations avec le Parlement, Christophe Castaner, souhaitait, il y a quelques semaines, ouvrir un nouveau chantier en proposant de réformer la fiscalité successorale. Une réforme nécessaire, selon lui, pour « corriger les inégalités de naissance ». Sans doute fallait-il entendre par cette formule la volonté d’alourdir l’impôt pour les patrimoines les plus importants. Suite à ces déclarations, le président de la République a réagi et a tranché : il ne touchera pas, durant son quinquennat, à la fiscalité de la transmission.
Sujet maintes fois soumis au débat public, la fiscalité successorale a peu évolué ces dernières années. Pourtant, des voix appellent à remettre à plat cet impôt car la France appliquerait la taxation la plus lourde en Europe. Mais est-ce véritablement le cas ?
Des taux élevés
En France, les transmissions par décès sont taxées en fonction de barèmes progressifs tenant compte, d’une part, du lien de parenté entre le défunt et l’héritier et, d’autre part, du montant transmis. En pratique, le taux le plus élevé du barème, pour une transmission parents-enfants, est de 45 %. Un taux qui s’applique à partir d’un patrimoine à transmettre de 1 805 677 € par enfant. Ce qui n’est pas le cas le plus courant, sachant qu’environ 80 % des successions en France sont inférieures à 100 000 € ! Étant précisé que la législation offre aux enfants un abattement de 100 000 €. Rares sont donc les successions donnant lieu à taxation.
En revanche, pour d’autres transmissions (par exemple, entre un oncle et son neveu ou entre frères et sœurs), les tranches du barème et le tarif applicable sont moins favorables (jusqu’à 60 %) et les abattements plus restreints. Note positive, les transmissions en faveur du conjoint survivant et du partenaire de Pacs survivant sont, depuis la loi dite Tepa de 2007, exonérées de droits de succession.
Et nos voisins européens ?
Si l’on fait un rapide tour d’Europe, on observe que nos voisins ont globalement une fiscalité successorale plus douce. Par exemple, en Allemagne, pour les transmissions en ligne directe (parents-enfants), le taux d’imposition maximal atteint 30 % à partir d’un patrimoine à transmettre de plus de 26 millions d’euros. Une taxation qui intervient, là aussi, après application d’un abattement de 400 000 € par enfant. En Italie, le taux d’imposition est fixé à 4 % pour le conjoint et les enfants. Et l’abattement qui leur est octroyé est d’1 million d’euros. En Belgique (région wallonne), les successions en ligne directe sont taxées à hauteur de 30 % à partir d’un patrimoine de 500 000 €. Et un abattement de 25 000 € s’applique lorsque la part nette recueillie par l’héritier en ligne directe n’excède pas 125 000 €. Enfin, le Portugal, la Norvège, l’Autriche et la République Tchèque ont tout bonnement abandonné l’idée de taxer les successions.
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