{"id":695,"date":"2026-10-09T10:51:34","date_gmt":"2026-10-09T08:51:34","guid":{"rendered":"https:\/\/or.notaires.fr\/?page_id=695"},"modified":"2026-10-09T10:51:34","modified_gmt":"2026-10-09T08:51:34","slug":"imposte-di-successione-e-donazione-in-francia","status":"publish","type":"page","link":"https:\/\/or.notaires.fr\/it\/guides-et-conseils\/fiscalite-des-successions-et-des-donations-en-france\/","title":{"rendered":"Fiscalit\u00e0 delle successioni e delle donazioni in Francia"},"content":{"rendered":"<div id='av_section_1'  class='avia-section av-2oi59-117c159ff1342f7f529da14dce3fb1b0 main_color avia-section-default avia-no-border-styling  avia-builder-el-0  avia-builder-el-no-sibling  avia-bg-style-scroll container_wrap fullsize'  ><div class='container av-section-cont-open' ><main  role=\"main\" itemprop=\"mainContentOfPage\"  class='template-page content  av-content-full alpha units'><div class='post-entry post-entry-type-page post-entry-695'><div class='entry-content-wrapper clearfix'>\n\n<style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-23zn5-89d27e979491ceefb641b2ddf4e042bf\">\n#top .av-special-heading.av-23zn5-89d27e979491ceefb641b2ddf4e042bf{\npadding-bottom:10px;\n}\nbody .av-special-heading.av-23zn5-89d27e979491ceefb641b2ddf4e042bf .av-special-heading-tag .heading-char{\nfont-size:25px;\n}\n.av-special-heading.av-23zn5-89d27e979491ceefb641b2ddf4e042bf .av-subheading{\nfont-size:15px;\n}\n<\/style>\n<div  class='av-special-heading av-23zn5-89d27e979491ceefb641b2ddf4e042bf av-special-heading-h1 blockquote modern-quote modern-centered  avia-builder-el-1  el_before_av_hr  avia-builder-el-first'><h1 class='av-special-heading-tag'  itemprop=\"headline\"  >Fiscalit\u00e0 delle successioni e delle donazioni in Francia<\/h1><div class=\"special-heading-border\"><div class=\"special-heading-inner-border\"><\/div><\/div><\/div>\n\n<style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-199ut-4fd684829d63000e10c84d3dac69a6ad\">\n#top .hr.hr-invisible.av-199ut-4fd684829d63000e10c84d3dac69a6ad{\nheight:50px;\n}\n<\/style>\n<div  class='hr av-199ut-4fd684829d63000e10c84d3dac69a6ad hr-invisible  avia-builder-el-2  el_after_av_heading  el_before_av_textblock'><span class='hr-inner'><span class=\"hr-inner-style\"><\/span><\/span><\/div>\n<section  class='av_textblock_section av-12p7d-5933d81fe82eeab04f032d9748b8f98b'   itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/CreativeWork\" ><div class='avia_textblock'  itemprop=\"text\" ><p>Quando una famiglia italiana possiede un patrimonio in Francia, una successione o una donazione pu\u00f2 comportare l\u2019applicazione delle norme fiscali francesi, anche quando tutta o parte della famiglia risiede in Italia.<\/p>\n<p>La determinazione della fiscalit\u00e0 applicabile dipende da diversi elementi: residenza fiscale del defunto o del donante, residenza degli eredi o dei beneficiari, natura e localizzazione dei beni, grado di parentela ed eventuali trasmissioni precedentemente effettuate.<\/p>\n<p>La presenza di un immobile in Francia costituisce, in particolare, un elemento importante dell\u2019analisi.<\/p>\n<p>Nelle situazioni franco-italiane, tuttavia, la fiscalit\u00e0 francese non deve essere esaminata isolatamente. Una stessa trasmissione pu\u00f2 richiedere di prendere in considerazione le norme dei due Stati, nonch\u00e9 i meccanismi internazionali destinati, quando esistenti e applicabili, a evitare o correggere una doppia imposizione.<\/p>\n<p>Le norme civili e quelle fiscali rispondono inoltre a logiche differenti: la legge applicabile a una successione non determina, da sola, il Paese nel quale devono essere corrisposte le imposte di successione.<\/p>\n<p>Un\u2019analisi preliminare della situazione familiare, fiscale e patrimoniale \u00e8 pertanto particolarmente importante prima di una donazione o nell\u2019ambito della gestione di una successione che presenti elementi in Francia e in Italia.<\/p>\n<p>OR Notaires assiste i clienti italiani e franco-italiani nell\u2019analisi e nella realizzazione in Francia di tali operazioni, coordinandosi, quando necessario, con i loro consulenti in Italia.<\/p>\n<p><strong>Casi pratici<\/strong><\/p>\n<p><a href=\"https:\/\/or.notaires.fr\/it\/guide-e-consigli\/eredita-francia-italia-appartamento-mentone\/\">Successione di un residente italiano proprietario di un appartamento a Mentone (Costa Azzurra)<\/a><\/p>\n<p><a href=\"https:\/\/or.notaires.fr\/it\/guide-e-consigli\/donazione-francia-italia-villa-nizza\/\">Donazione di una villa a Nizza<\/a><\/p>\n<p><a href=\"https:\/\/or.notaires.fr\/it\/guide-e-consigli\/patrimonio-francese-italia-appartamento-megeve\/\">Organizzare la trasmissione di un appartamento a Meg\u00e8ve (Savoia, Alpi francesi)<\/a><\/p>\n<p>Per saperne di pi\u00f9:<\/p>\n<p><a href=\"https:\/\/or.notaires.fr\/it\/competenza\/francia-italia\/\">Francia-Italia<\/a><\/p>\n<\/div><\/section>","protected":false},"excerpt":{"rendered":"","protected":false},"author":1,"featured_media":0,"parent":95,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"footnotes":""},"class_list":["post-695","page","type-page","status-publish","hentry"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v28.7 - 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