{"id":6275,"date":"2022-07-20T05:52:00","date_gmt":"2022-07-20T03:52:00","guid":{"rendered":"https:\/\/www.cabinet-magar.fr\/actualites\/succession-le-cas-des-personnes-mortes-pour-le-service-de-la-republique\/"},"modified":"2022-07-20T05:52:00","modified_gmt":"2022-07-20T03:52:00","slug":"succession-le-cas-des-personnes-mortes-pour-le-service-de-la-republique","status":"publish","type":"post","link":"https:\/\/www.cabinet-magar.fr\/de\/actualites\/succession-le-cas-des-personnes-mortes-pour-le-service-de-la-republique\/","title":{"rendered":"Succession : le cas des personnes \u00ab mortes pour le service de la R\u00e9publique \u00bb"},"content":{"rendered":"<p >Nouvellement cr\u00e9\u00e9e, la mention \u00ab mort pour le service de la R\u00e9publique \u00bb peut \u00eatre appos\u00e9e sur l\u2019acte de d\u00e9c\u00e8s de certains professionnels et donner lieu \u00e0 l\u2019application d\u2019une exon\u00e9ration d\u2019imp\u00f4t qui profite \u00e0 leurs h\u00e9ritiers. Voici ce qu\u2019il faut savoir \u00e0 ce sujet\u2026<\/p>\n<div>\n<h2>\u00ab Mort pour le service de la R\u00e9publique \u00bb = exon\u00e9ration d\u2019imp\u00f4t pour les h\u00e9ritiers<\/h2>\n<p>Pour m\u00e9moire, toute personne qui h\u00e9rite de tout ou partie de la succession d\u2019un membre de sa famille ou d\u2019un tiers doit en principe r\u00e9gler un imp\u00f4t (appel\u00e9 \u00ab droits de mutation \u00bb) calcul\u00e9 sur la valeur de l\u2019ensemble des biens dont il devient propri\u00e9taire (appel\u00e9 \u00ab actif successoral \u00bb).<\/p>\n<p>Par exception toutefois, certaines situations donnent lieu \u00e0 une exon\u00e9ration d\u2019imp\u00f4t, parmi lesquelles, depuis le 27 novembre 2021, les successions des personnes attributaires de la mention \u201c Mort pour le service de la R\u00e9publique \u201d.<\/p>\n<p>Cette mention, nouvellement cr\u00e9\u00e9e, peut notamment \u00eatre port\u00e9e sur l\u2019acte de d\u00e9c\u00e8s de tout militaire, agent de la police nationale, agent de police municipale, agent des douanes, agent de l&#8217;administration p\u00e9nitentiaire, sapeur-pompier ou marin-pompier d\u00e9c\u00e9d\u00e9 :<\/p>\n<ul>\n<li>du fait de l&#8217;accomplissement de ses fonctions dans des circonstances exceptionnelles ;<\/li>\n<li>en accomplissant un acte d&#8217;une particuli\u00e8re bravoure ou un acte de d\u00e9vouement ou pour sauver la vie d&#8217;une ou de plusieurs personnes, d\u00e9passant l&#8217;exercice normal de ses fonctions ;<\/li>\n<li>au cours de missions, services, t\u00e2ches, man\u0153uvres ou exercices ex\u00e9cut\u00e9s sur ordre et pr\u00e9sentant une dangerosit\u00e9 ou un risque particuliers.<\/li>\n<\/ul>\n<p>Cette mention est applicable aux d\u00e9c\u00e8s survenus \u00e0 compter du 21 mars 2016.<\/p>\n<p>Outre ces hypoth\u00e8ses, notez que la mention \u00ab Mort pour le service de la R\u00e9publique \u00bb peut \u00eatre port\u00e9e sur l\u2019acte de d\u00e9c\u00e8s de certains professionnels de sant\u00e9 morts entre le 1er janvier 2020 et le 31 juillet 2022 en raison d\u2019une infection \u00e0 la Covid-19.<\/p>\n<p>Sont notamment concern\u00e9s ici les assistants m\u00e9dicaux ou les personnels travaillant au sein des \u00e9tablissements ou services sanitaires, sociaux ou m\u00e9dico-sociaux.<\/p>\n<p>Sources:<\/p>\n<ul>\n<li>Article 30 de la loi n\u00b0 2021-1520 du 25 novembre 2021 visant \u00e0 consolider notre mod\u00e8le de s\u00e9curit\u00e9 civile et valoriser le volontariat des sapeurs-pompiers et les sapeurs-pompiers professionnels<\/li>\n<li>D\u00e9cret n\u00b0 2022-425 du 25 mars 2022 relatif aux conditions de l&#8217;attribution de la mention \u00ab Mort pour le service de la R\u00e9publique \u00bb aux professionnels de sant\u00e9, des agences r\u00e9gionales de sant\u00e9 et des \u00e9tablissements et services m\u00e9dico-sociaux<\/li>\n<li>Actualit\u00e9 BOFIP du 30 juin 2022<\/li>\n<\/ul>\n<p><a href=\"https:\/\/www.weblex.fr\/weblex-actualite\/succession-le-cas-des-personnes-mortes-pour-le-service-de-la-republique\" rel=\"nofollow noopener\" target=\"_blank\">Succession : le cas des personnes \u00ab mortes pour le service de la R\u00e9publique \u00bb<\/a> \u00a9 Copyright WebLex &#8211; 2022<\/p>\n<\/div>\n<p><img src='https:\/\/www.weblex.fr\/images\/flux_actus\/deuil2.jpg'><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Nouvellement cr\u00e9\u00e9e, la mention \u00ab mort pour le service de la R\u00e9publique \u00bb peut \u00eatre appos\u00e9e sur l\u2019acte de d\u00e9c\u00e8s de certains professionnels et donner lieu \u00e0 l\u2019application d\u2019une exon\u00e9ration d\u2019imp\u00f4t qui profite \u00e0 leurs h\u00e9ritiers. Voici ce qu\u2019il faut savoir \u00e0 ce sujet\u2026<\/p>\n","protected":false},"author":0,"featured_media":6276,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[7,10],"tags":[],"class_list":["post-6275","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-actualites","category-le-coin-du-dirigeant"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.2 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Succession : le cas des personnes \u00ab mortes pour le service de la R\u00e9publique \u00bb - Cabinet Magar<\/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.cabinet-magar.fr\/actualites\/succession-le-cas-des-personnes-mortes-pour-le-service-de-la-republique\/\" \/>\n<meta property=\"og:locale\" content=\"de_DE\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Succession : le cas des personnes \u00ab mortes pour le service de la R\u00e9publique \u00bb - Cabinet Magar\" \/>\n<meta property=\"og:description\" content=\"Nouvellement cr\u00e9\u00e9e, la mention \u00ab mort pour le service de la R\u00e9publique \u00bb peut \u00eatre appos\u00e9e sur l\u2019acte de d\u00e9c\u00e8s de certains professionnels et donner lieu \u00e0 l\u2019application d\u2019une exon\u00e9ration d\u2019imp\u00f4t qui profite \u00e0 leurs h\u00e9ritiers. 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