{"id":6238,"date":"2022-03-24T15:27:20","date_gmt":"2022-03-24T14:27:20","guid":{"rendered":"https:\/\/www.eaccfrance.com\/2022\/03\/24\/navigating-cross-border-successions\/"},"modified":"2022-09-19T16:15:36","modified_gmt":"2022-09-19T14:15:36","slug":"navigating-cross-border-successions","status":"publish","type":"post","link":"https:\/\/www.eaccfrance.com\/fr\/navigating-cross-border-successions\/","title":{"rendered":"Two Views: Navigating Cross-Border Successions"},"content":{"rendered":"\t\t
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\"\ud83c\uddfa\ud83c\uddf8\" English \/ Anglais<\/span>

\"\ud83c\uddeb\ud83c\uddf7\" French \/ Fran\u00e7ais<\/span><\/p><\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t

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Advances in technology, social media and the mobile economy have decomplexified international mobility, and dramatically increased the number of professionals taking up residence in another country. <\/span>
<\/p>\n

Our two experts, one a notary public in Paris, and the other a private client services lawyer in New York, share their views on how expatriates can navigate successions between divergent U.S. and French systems. <\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t

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Sophie Ducamp-Monod<\/a><\/h3>

Partner - Notary Public Ducamp Monod & Associ\u00e9s, Paris<\/p><\/div><\/div>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t

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Cheryl E. Hader <\/h3>


Partner - Private Client Services Group, Reed Smith, New York<\/p><\/div><\/div>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t

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1. Who is affected by cross-border succession issues, and why is it important to plan ahead when you have assets on two continents?\u00a0<\/strong><\/p>

Sophie Ducamp-Monod<\/strong><\/span><\/p>

The American and French methods of anticipating a succession are different and rarely compatible. Consequently, American citizens living in France with assets in the U.S. and French citizens living in the U.S. with assets in France are likely to find themselves having to navigate the intricacies of two systems.\u00a0\u00a0<\/p>

The laws regarding inheritance are a particularly sticky zone. In France, for example, a succession goes directly to the heirs. In the US, one must either go through a probate process and appoint an administrator, or have created a trust beforehand. Trusts, however, are not recognized by French law. American families that have created a trust because this is the favored approach in the US might find themselves facing complicated administrative tasks in France\u2014and unexpectedly heavy taxation.\u00a0<\/p>

Another issue to be aware of concerns US banks. Although it is acknowledged by both US and French authorities that the law applicable to a succession as regards movable assets, is that of the last residence of the deceased, American banks will routinely insist on applying American procedures. They may require the same supporting documents that would be required by US law.\u00a0<\/p>

Cheryl Hader<\/strong><\/span><\/p>

Families are increasingly impacted by cross-border succession issues, as a result of ease of travel and communication and increased ownership of multiple passports and dual citizenship.\u00a0 Children of wealthy parents leave to study abroad and end up staying, or families move abroad for work and settle down for long enough to be considered residents.\u00a0 The mismatch of the U.S. common law and the French civil law systems is stark, with much of U.S. planning relying on freedom of testation and trusts to save U.S. estate and gift taxes, compared to French forced heirship and failure to recognize trusts.\u00a0 U.S. taxpayers need to plan ahead by creating entities such as an SCI to hold French real estate, and testators should consider a separate will for each country in which they own property. This becomes exponentially more complicated when assets are located in a third country.<\/p>

2. Do you see many succession cases where families could have better organized their affairs? What do you see as being the most common pitfall?<\/strong><\/p>

Sophie Ducamp-Monod<\/strong><\/span><\/p>

There is no universal solution and each case requires individual study, but it\u2019s true that certain situations come up regularly. For example, one method preferred by French families in anticipating a succession is to make tax-free donations to children during an individual\u2019s lifetime. Ownership is split, with a distinction made between usufruct and bare-ownership. This is unknown in the US tax code and US citizens can end up paying the tax they saved in France to the IRS.\u00a0<\/p>

Another common French practice is to transfer assets through a life insurance contract, thereby avoiding either a high rate of inheritance tax or reserved forced rights, or both. US tax authorities view such life insurance contracts as \u201cnon-qualified\u201d and taxes the resulting revenues as income.\u00a0<\/p>

As Paris-based notaries and trust and estate planners, we must be familiar with French law, international private law, and with potential differences between French and American legislation and tax conventions. Our role is to help clients avoid nasty surprises by planning ahead\u2014and to limit the damage if it\u2019s too late to plan ahead.\u00a0<\/p>

Cheryl Hader<\/strong><\/span><\/p>

I have seen a large number of such instances. I think a common pitfall for French families in the U.S. is the failure to include a qualified domestic trust (QDOT) in a U.S. will or revocable trust, to enable property to pass tax free to a trust for the decedent\u2019s non-U.S. citizen spouse. For U.S. citizens with property in France, a common problem is the failure to protect against forced heirship by holding French real estate in an SCI or placing securities in a U.S. revocable trust. Another problem for both French and U.S. clients is the failure to address the disposition of assets located in various jurisdictions by creating a separate will for each jurisdiction. Finally, I recently had a particularly frustrating encounter concerning a very large gift that a French father was giving to his U.S. resident daughter. Flouting my advice, they refused to structure the gift using a trust, which would have saved many millions of dollars in future estate\/gift taxes, simply because they \u201cdon\u2019t like trusts.\u201d\u00a0 So to generalize, I would say that a common pitfall is the failure to be open-minded so that very good advice is not rejected out of hand simply because the technique is unfamiliar.\u00a0<\/p>

3. How do you see transnational succession issues evolving in the years ahead?\u00a0<\/strong><\/p>

Sophie Ducamp-Monod<\/strong><\/span><\/p>

I would like to be able to say that a simplification process is underway, but unfortunately I haven\u2019t seen any evidence of this!<\/p>

In fact, a French bill enacted last November is potentially adding another layer of complexity for expat families. French law states that no one can transfer his or her entire estate to someone other than his or her children if any member of the family resides within the EU or has a EU citizenship and if at least one asset is located in France. A surviving spouse therefore cannot inherit 100% of a deceased spouse\u2019s assets. The law has now been reinforced, and the provision applies not only to children who are EU citizens, but also to foreign nationals living in the EU. A child can now claim compensation on assets located in France if this principle, known as forced heirship rights, has not been respected.<\/p>

In conclusion, I would say it\u2019s difficult to overstate the importance of estate planning for international families. A bit of careful anticipation can help families on both sides of the Atlantic avoid unwanted surprises.\u00a0<\/p>

Cheryl Hader<\/strong><\/span><\/p>

I see much complexity ahead.\u00a0 The enactment of the EU Succession Regulation (Brussels IV) should have brought more certainty and control by allowing testators to choose the law that governs the succession of their property. I believe that it would have accomplished that over time.\u00a0 However, France\u2019s new law which strengthens forced heirship has thrown a wrench in that, once again adding to the complexity in this area. Moreover, although the U.S.- France estate and gift tax treaty is quite complicated, it must be considered when structuring an estate plan.\u00a0<\/p>

Sophie Ducamp-Monod<\/strong>\u00a0| LinkedIn<\/a><\/p>

&<\/strong><\/p>

Cheryl Hader<\/strong>\u00a0| LinkedIn<\/a><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t

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 Share your experience & comment!<\/span>
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Les avanc\u00e9es dans la technologie, des r\u00e9seaux sociaux et de l’\u00e9conomie mobile ont non-compliqu\u00e9 la mobilit\u00e9 internationale et augment\u00e9 radicalement le nombre de professionnels s’installe dans un autre pays.<\/span><\/p>

Nos deux experts, l’un – notaire \u00e0 Paris et l’autre – avocat sp\u00e9cialis\u00e9 dans les services \u00e0 la client\u00e8le priv\u00e9e \u00e0 New York, partagent leurs points de vue sur la fa\u00e7on dont les expatri\u00e9s peuvent se frayer un chemin \u00e0 travers\u00a0les successions entre des syst\u00e8mes\u00a0divergents\u00a0<\/span>am\u00e9ricains et fran\u00e7ais.<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t

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1.<\/span> Qui est affect\u00e9 par les probl\u00e8mes de succession transfrontalier et pourquoi est-il important de pr\u00e9parer \u00e0 l’avance quand l’on a des actifs sur deux <\/span>continents?<\/b><\/p>\n

Sophie <\/span><\/span>Decamp-Monod<\/u><\/b><\/p>\n

Les m\u00e9thodes am\u00e9ricaines et fran\u00e7aises d’anticipation d’une succession sont diff\u00e9rentes et rarement compatibles. Par cons\u00e9quent, les citoyens am\u00e9ricains vivent en France avec des actifs aux \u00c9tats-Unis et les citoyens fran\u00e7ais vivent aux \u00c9tats-Unis avec des actifs en France sont se surprendre \u00e0 devoir faire se frayer un chemin \u00e0 travers dans les subtilit\u00e9s des deux syst\u00e8mes.<\/span><\/p>\n

Les lois concernant l’h\u00e9ritage sont une zone particuli\u00e8rement d\u00e9licate. En France, par exemple, une succession revient directement aux h\u00e9ritiers. Aux \u00c9tats-Unis, il faut soit passer par un processus d’homologation et nommer un administrateur, soit avoir cr\u00e9\u00e9 une fiducie au pr\u00e9alable. Les fiducies, cependant, ne sont pas reconnues par la loi fran\u00e7aise. Les familles am\u00e9ricaines qui ont cr\u00e9\u00e9 une fiducie parce que c’est l’approche privil\u00e9gi\u00e9e aux \u00c9tats-Unis pourraient se retrouver confront\u00e9es \u00e0 des t\u00e2ches administratives compliqu\u00e9es en France et \u00e0 une fiscalit\u00e9 \u00e9tonnamment lourde.<\/span><\/p>\n

Un autre probl\u00e8me dont il faut \u00eatre conscient concerne les banques am\u00e9ricaines. S’il est reconnu par les autorit\u00e9s tant am\u00e9ricaines que fran\u00e7aises que la loi applicable \u00e0 une succession en mati\u00e8re mobili\u00e8re est celle de la derni\u00e8re r\u00e9sidence du d\u00e9funt, les banques am\u00e9ricaines insisteront syst\u00e9matiquement pour appliquer les proc\u00e9dures am\u00e9ricaines. Ils peuvent exiger les m\u00eames pi\u00e8ces justificatives qui seraient exig\u00e9es par la loi am\u00e9ricaine.<\/span><\/p>\n

Cheryl Hader<\/span><\/span><\/p>\n

Les familles sont de plus en plus touch\u00e9es par les probl\u00e8mes de succession transfrontali\u00e8re, en raison de la facilit\u00e9 des d\u00e9placements et des communications et de la possession accrue de plusieurs passeports et de la double nationalit\u00e9. Les enfants de parents ais\u00e9s partent \u00e9tudier \u00e0 l’\u00e9tranger et finissent par rester, ou les familles partent travailler \u00e0 l’\u00e9tranger et s’installent suffisamment longtemps pour \u00eatre consid\u00e9r\u00e9es comme des r\u00e9sidents. L’inad\u00e9quation entre la common law am\u00e9ricaine et les syst\u00e8mes de droit civil fran\u00e7ais est flagrante, une grande partie de la planification am\u00e9ricaine s’appuyant sur la libert\u00e9 de test et les fiducies pour \u00e9conomiser les droits de succession et de donation am\u00e9ricains, par rapport \u00e0 l’h\u00e9ritage forc\u00e9 fran\u00e7ais et \u00e0 la non-reconnaissance des fiducies. Les contribuables am\u00e9ricains doivent planifier \u00e0 l’avance en cr\u00e9ant des entit\u00e9s telles qu’une SCI pour d\u00e9tenir des biens immobiliers fran\u00e7ais, et les testateurs devraient envisager un testament distinct pour chaque pays dans lequel ils poss\u00e8dent des biens. Cela devient exponentiellement plus compliqu\u00e9 lorsque les actifs sont situ\u00e9s dans un pays tiers.<\/p>\n

2. Voyez-vous de nombreux cas de succession o\u00f9 les familles auraient pu mieux organiser leurs affaires? Selon vous, quel est l’\u00e9cueil le plus courant?<\/b><\/p>\n

Sophie Ducamp-Monod<\/span><\/span><\/p>\n

Il n’y a pas de solution universelle et chaque cas n\u00e9cessite une \u00e9tude individuelle, mais il est vrai que certaines situations se pr\u00e9sentent r\u00e9guli\u00e8rement. Par exemple, une m\u00e9thode privil\u00e9gi\u00e9e par les familles fran\u00e7aises pour anticiper une succession consiste \u00e0 faire des donations d\u00e9fiscalis\u00e9es aux enfants du vivant d’un individu. La propri\u00e9t\u00e9 est d\u00e9membr\u00e9e, en distinguant l’usufruit de la nue-propri\u00e9t\u00e9. Ceci est inconnu dans le code fiscal am\u00e9ricain et les citoyens am\u00e9ricains peuvent finir par payer l’imp\u00f4t qu’ils ont \u00e9conomis\u00e9 en France \u00e0 l’IRS.<\/p>\n

Une autre pratique courante en France consiste \u00e0 transmettre des biens par le biais d’un contrat d’assurance-vie, \u00e9vitant ainsi soit un taux \u00e9lev\u00e9 de droits de succession, soit des droits forc\u00e9s r\u00e9serv\u00e9s, soit les deux. Les autorit\u00e9s fiscales am\u00e9ricaines consid\u00e8rent ces contrats d’assurance-vie comme \u00ab non \u00e9ligibles \u00bb et imposent les revenus qui en r\u00e9sultent comme un revenu.<\/p>\n

En tant que notaires et planificateurs fiduciaires et successoraux bas\u00e9s \u00e0 Paris, nous devons \u00eatre familiaris\u00e9s avec le droit fran\u00e7ais, le droit international priv\u00e9 et les \u00e9ventuelles diff\u00e9rences entre les l\u00e9gislations et conventions fiscales fran\u00e7aises et am\u00e9ricaines. Notre r\u00f4le est d’aider les clients \u00e0 \u00e9viter les mauvaises surprises en planifiant \u00e0 l’avance et de limiter les d\u00e9g\u00e2ts s’il est trop tard pour planifier \u00e0 l’avance.<\/p>\n

Cheryl Hader<\/span><\/span><\/p>\n

J’ai vu un grand nombre de tels cas. Je pense qu’un \u00e9cueil courant pour les familles fran\u00e7aises aux \u00c9tats-Unis est le d\u00e9faut d’inclure une fiducie domestique qualifi\u00e9e (QDOT) dans un testament am\u00e9ricain ou une fiducie r\u00e9vocable, pour permettre \u00e0 la propri\u00e9t\u00e9 de passer en franchise d’imp\u00f4t \u00e0 une fiducie pour le conjoint non citoyen am\u00e9ricain du d\u00e9funt. Pour les citoyens am\u00e9ricains poss\u00e9dant des biens en France, un probl\u00e8me courant est l’incapacit\u00e9 \u00e0 se prot\u00e9ger contre l’h\u00e9ritage forc\u00e9 en d\u00e9tenant des biens immobiliers fran\u00e7ais dans une SCI ou en pla\u00e7ant des titres dans une fiducie r\u00e9vocable am\u00e9ricaine. Un autre probl\u00e8me pour les clients fran\u00e7ais et am\u00e9ricains est l’incapacit\u00e9 \u00e0 traiter la disposition des actifs situ\u00e9s dans diff\u00e9rentes juridictions en cr\u00e9ant un testament s\u00e9par\u00e9 pour chaque juridiction. Enfin, j’ai r\u00e9cemment eu une rencontre particuli\u00e8rement frustrante concernant un tr\u00e8s gros cadeau qu’un p\u00e8re fran\u00e7ais offrait \u00e0 sa fille r\u00e9sidente am\u00e9ricaine. Faisant fi de mes conseils, ils ont refus\u00e9 de structurer le don \u00e0 l’aide d’une fiducie, ce qui aurait permis d’\u00e9conomiser plusieurs millions de dollars en futurs imp\u00f4ts sur les successions\/donations, simplement parce qu’ils \u00ab n’aiment pas les fiducies \u00bb. Donc pour g\u00e9n\u00e9raliser, je dirais qu’un \u00e9cueil courant est le manque d’ouverture d’esprit pour ne pas rejeter d’embl\u00e9e de tr\u00e8s bons conseils simplement parce que la technique est inconnue.<\/p>\n

3. Comment voyez-vous \u00e9voluer les enjeux de succession transnationale dans les ann\u00e9es \u00e0 venir?<\/b><\/p>\n

Sophie Ducamp-Monod<\/span><\/span><\/p>\n

J’aimerais pouvoir dire qu’un processus de simplification est en cours, mais malheureusement je n’en ai vu aucune preuve!<\/p>\n

En fait, un projet de loi fran\u00e7ais promulgu\u00e9 en novembre dernier ajoute potentiellement une nouvelle couche de complexit\u00e9 pour les familles d’expatri\u00e9s. La loi fran\u00e7aise stipule que nul ne peut transmettre l’int\u00e9gralit\u00e9 de sa succession \u00e0 une personne autre que ses enfants si l’un des membres de la famille r\u00e9side dans l’UE ou a la citoyennet\u00e9 de l’UE et si au moins un patrimoine est situ\u00e9 en France. Un conjoint survivant ne peut donc pas h\u00e9riter de 100 % des biens d’un conjoint d\u00e9c\u00e9d\u00e9. La loi a maintenant \u00e9t\u00e9 renforc\u00e9e et la disposition s’applique non seulement aux enfants qui sont citoyens de l’UE, mais aussi aux ressortissants \u00e9trangers vivant dans l’UE. Un enfant peut d\u00e9sormais pr\u00e9tendre \u00e0 une indemnisation sur des biens situ\u00e9s en France si ce principe, dit de succession forc\u00e9e, n’a pas \u00e9t\u00e9 respect\u00e9.<\/p>\n

En conclusion, je dirais qu’il est difficile d’exag\u00e9rer l’importance de la planification successorale pour les familles internationales. Un peu d’anticipation prudente peut aider les familles des deux c\u00f4t\u00e9s de l’Atlantique \u00e0 \u00e9viter les mauvaises surprises.<\/p>\n

Cheryl Hader<\/span><\/span><\/p>\n

Je vois beaucoup de complexit\u00e9 \u00e0 venir. La promulgation du r\u00e8glement europ\u00e9en sur les successions (Bruxelles IV) aurait d\u00fb apporter plus de s\u00e9curit\u00e9 et de contr\u00f4le en permettant aux testateurs de choisir la loi qui r\u00e9git la succession de leurs biens. Je crois qu’il aurait accompli cela au fil du temps. Cependant, la nouvelle loi fran\u00e7aise qui renforce l’h\u00e9ritage forc\u00e9 a jet\u00e9 une cl\u00e9 dans ce domaine, ajoutant une fois de plus \u00e0 la complexit\u00e9 dans ce domaine. De plus, bien que la convention fiscale entre les \u00c9tats-Unis et la France sur les successions et les donations soit assez compliqu\u00e9e, elle doit \u00eatre prise en compte lors de la structuration d’un plan successoral.<\/p>\n

Sophie Ducamp-Monod<\/span> | LinkedIn<\/a><\/p>\n

&<\/span><\/p>\n

Cheryl Hader<\/span> | LinkedIn<\/a><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"

Advances in technology, social media and the mobile economy have decomplexified international mobility, and dramatically increased the number of professionals taking up residence in another country. Our two experts, one a notary public in Paris, and the other a private client services lawyer in New York, share their views on how expatriates can navigate successions […]<\/p>\n","protected":false},"author":3,"featured_media":0,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"rs_blank_template":"","rs_page_bg_color":"#ffffff","slide_template_v7":"","footnotes":""},"categories":[94,96,91],"tags":[],"class_list":["post-6238","post","type-post","status-publish","format-standard","hentry","category-eacc-news-fr","category-members-news-fr","category-non-classifiee"],"acf":[],"yoast_head":"\nTwo Views: Navigating Cross-Border Successions - EACC Paris chapter<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.eaccfrance.com\/fr\/navigating-cross-border-successions\/\" \/>\n<meta property=\"og:locale\" content=\"fr_FR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Two Views: Navigating Cross-Border Successions - EACC Paris chapter\" \/>\n<meta property=\"og:description\" content=\"Advances in technology, social media and the mobile economy have decomplexified international mobility, and dramatically increased the number of professionals taking up residence in another country. 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