{"id":34754,"date":"2025-02-26T16:06:20","date_gmt":"2025-02-26T15:06:20","guid":{"rendered":"https:\/\/www.tax-services.ch\/?p=34754"},"modified":"2025-02-26T17:10:06","modified_gmt":"2025-02-26T16:10:06","slug":"limpot-sur-les-successions-a-fribourg","status":"publish","type":"post","link":"https:\/\/www.tax-services.ch\/es\/limpot-sur-les-successions-a-fribourg\/","title":{"rendered":"L&rsquo;imp\u00f4t sur les successions \u00e0 Fribourg"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-post\" data-elementor-id=\"34754\" class=\"elementor elementor-34754\" data-elementor-post-type=\"post\">\n\t\t\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-55ab22a4 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"55ab22a4\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-7d68f0f4\" data-id=\"7d68f0f4\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-5c4b3cb6 elementor-widget elementor-widget-heading\" data-id=\"5c4b3cb6\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">L\u2019imp\u00f4t sur les successions \u00e0 Fribourg : D\u00e9finition<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-4f63d9ab elementor-widget elementor-widget-text-editor\" data-id=\"4f63d9ab\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>Selon l&rsquo;<strong><a href=\"https:\/\/bdlf.fr.ch\/app\/fr\/texts_of_law\/635.2.1\" target=\"_blank\" rel=\"noopener\">art. 1<\/a> <\/strong>de la Loi sur l&rsquo;imp\u00f4t sur les <strong>successions<\/strong> et les <strong>donations<\/strong> (LISD), le canton de Fribourg impose tout transfert de patrimoine vers une tierced personne apr\u00e8s le d\u00e9c\u00e8s du donateur.<\/p><p>Les <strong>communes<\/strong> du canton sont aussi autoris\u00e9es \u00e0 imposer une succession. Qu&rsquo;il soit cantonal ou communal, l&rsquo;imp\u00f4t concerne tout bien transf\u00e9r\u00e9 par succession l\u00e9gale ou volontaire.<\/p><p>Le pr\u00e9l\u00e8vement de l&rsquo;imp\u00f4t est effectu\u00e9 par le canton de Fribourg pour autant que le donateur y \u00e9tait <strong>domicili\u00e9<\/strong> au moment de son d\u00e9c\u00e8s.\u00a0<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-271b6132 elementor-widget elementor-widget-heading\" data-id=\"271b6132\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Biens mobiliers et immobiliers<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-3eda775 elementor-widget elementor-widget-text-editor\" data-id=\"3eda775\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>Les biens concern\u00e9s peuvent \u00eatre autant mobiliers (objets d&rsquo;art) qu&rsquo;immobiliers (maison, apartements). Les <strong>dettes<\/strong> du donateur sont aussi d\u00e9duites.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<section class=\"elementor-section elementor-inner-section elementor-element elementor-element-6d30289e elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"6d30289e\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-inner-column elementor-element elementor-element-67369ded\" data-id=\"67369ded\" data-element_type=\"column\" data-e-type=\"column\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-1191ae elementor-widget elementor-widget-text-editor\" data-id=\"1191ae\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><strong>Exemples de biens immobiliers<\/strong><\/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<div class=\"elementor-column elementor-col-50 elementor-inner-column elementor-element elementor-element-2625efc5\" data-id=\"2625efc5\" data-element_type=\"column\" data-e-type=\"column\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-30151527 elementor-widget elementor-widget-text-editor\" data-id=\"30151527\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><b>Exemples de biens mobiliers<\/b><\/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<section class=\"elementor-section elementor-inner-section elementor-element elementor-element-4fcc4663 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"4fcc4663\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-inner-column elementor-element elementor-element-1960bddf\" data-id=\"1960bddf\" data-element_type=\"column\" data-e-type=\"column\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-447b3dc9 elementor-widget elementor-widget-text-editor\" data-id=\"447b3dc9\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>Maisons<\/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<div class=\"elementor-column elementor-col-50 elementor-inner-column elementor-element elementor-element-2cdf5e7c\" data-id=\"2cdf5e7c\" data-element_type=\"column\" data-e-type=\"column\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-7d91ac9e elementor-widget elementor-widget-text-editor\" data-id=\"7d91ac9e\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>Collection d&rsquo;oeuvres d&rsquo;art<\/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<section class=\"elementor-section elementor-inner-section elementor-element elementor-element-de691e3 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"de691e3\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-inner-column elementor-element elementor-element-6565fa97\" data-id=\"6565fa97\" data-element_type=\"column\" data-e-type=\"column\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-221367b8 elementor-widget elementor-widget-text-editor\" data-id=\"221367b8\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>Appartements<\/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<div class=\"elementor-column elementor-col-50 elementor-inner-column elementor-element elementor-element-4d0acb20\" data-id=\"4d0acb20\" data-element_type=\"column\" data-e-type=\"column\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-3b27bcd5 elementor-widget elementor-widget-text-editor\" data-id=\"3b27bcd5\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>Bijoux\u00a0<\/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<section class=\"elementor-section elementor-inner-section elementor-element elementor-element-2d1bb785 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"2d1bb785\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-inner-column elementor-element elementor-element-5a4d5957\" data-id=\"5a4d5957\" data-element_type=\"column\" data-e-type=\"column\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-6edce1a3 elementor-widget elementor-widget-text-editor\" data-id=\"6edce1a3\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>Terrain agricole<\/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<div class=\"elementor-column elementor-col-50 elementor-inner-column elementor-element elementor-element-4d82c61\" data-id=\"4d82c61\" data-element_type=\"column\" data-e-type=\"column\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-647e5e24 elementor-widget elementor-widget-text-editor\" data-id=\"647e5e24\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>Des parts sociales<\/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<section class=\"elementor-section elementor-inner-section elementor-element elementor-element-23a97b9b elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"23a97b9b\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-inner-column elementor-element elementor-element-6749121e\" data-id=\"6749121e\" data-element_type=\"column\" data-e-type=\"column\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-6d8004cf elementor-widget elementor-widget-text-editor\" data-id=\"6d8004cf\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>Local commercial<\/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<div class=\"elementor-column elementor-col-50 elementor-inner-column elementor-element elementor-element-29ca861b\" data-id=\"29ca861b\" data-element_type=\"column\" data-e-type=\"column\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-180a2455 elementor-widget elementor-widget-text-editor\" data-id=\"180a2455\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>Un portefeuille d&rsquo;actions<\/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 class=\"elementor-element elementor-element-236fb94 elementor-widget elementor-widget-heading\" data-id=\"236fb94\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Qui est concern\u00e9 par cet imp\u00f4t ?<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-27363075 elementor-widget elementor-widget-text-editor\" data-id=\"27363075\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>Toute personne au b\u00e9n\u00e9fice d&rsquo;un transfert de biens est concern\u00e9e par cet imp\u00f4t. Les <strong>personnes suivantes<\/strong> devront donc s&rsquo;acquitter de cet imp\u00f4t :\u00a0<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-65b548e5 elementor-icon-list--layout-traditional elementor-list-item-link-full_width elementor-widget elementor-widget-icon-list\" data-id=\"65b548e5\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"icon-list.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<ul class=\"elementor-icon-list-items\">\n\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t<i aria-hidden=\"true\" class=\"fas fa-arrow-right\"><\/i>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">Les h\u00e9ritiers <\/span>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t<i aria-hidden=\"true\" class=\"fas fa-arrow-right\"><\/i>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">Les l\u00e9gataires<\/span>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t<\/ul>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-1cdc586a elementor-widget elementor-widget-text-editor\" data-id=\"1cdc586a\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>Il est important de bien faire la distinction entre un <strong>h\u00e9ritier<\/strong> et un <strong>l\u00e9gataire<\/strong>. Dans les deux cas, il peut y avoir un testament, qui l\u00e8gue les biens du d\u00e9funt \u00e0 des personnes sp\u00e9cifiques.\u00a0<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-41c647b elementor-widget elementor-widget-heading\" data-id=\"41c647b\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">H\u00e9ritiers<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-4d2b4ae6 elementor-widget elementor-widget-text-editor\" data-id=\"4d2b4ae6\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>Par exemple, si S\u00e9bastien d\u00e9c\u00e8de <strong>sans<\/strong> faire de testament, ce sont les membres de sa famille proches qui se diviseront ses biens entre eux, comme pr\u00e9vu par la loi. Ces derniers sont alors des <strong>h\u00e9ritiers<\/strong>.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-4526782 elementor-widget elementor-widget-heading\" data-id=\"4526782\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">L\u00e9gataires<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-fa78fb1 elementor-widget elementor-widget-text-editor\" data-id=\"fa78fb1\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>Les l\u00e9gataires sont des personnes qui re\u00e7oivent un don via un <strong>testament<\/strong>. Autrement dit, ils doivent \u00eatre <strong>nomm\u00e9s<\/strong> dans le testament pour recevoir un bien.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-1c9bae9 elementor-widget elementor-widget-heading\" data-id=\"1c9bae9\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Responsabilit\u00e9 solidaire<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-b915754 elementor-widget elementor-widget-text-editor\" data-id=\"b915754\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>Dans le canton de <strong>Fribourg<\/strong>, la loi veut que les h\u00e9ritiers soient \u00ab\u00a0solidairement responsables\u00a0\u00bb du paiement de l&rsquo;imp\u00f4t sur les successions. Si un des h\u00e9ritiers ne paie pas sa part de l&rsquo;imp\u00f4t, cette derni\u00e8re pourra \u00eatre r\u00e9clam\u00e9e aux autres h\u00e9ritiers.<\/p><p>Les h\u00e9ritiers sont collectivement responsables du paiement de l\u2019imp\u00f4t, mais ils ne devront jamais payer <strong>plus<\/strong> que ce qu\u2019ils ont h\u00e9rit\u00e9.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-59931b9c elementor-widget elementor-widget-heading\" data-id=\"59931b9c\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Taux d'imposition pour l\u2019imp\u00f4t sur les successions dans le canton de Fribourg ?<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-4e46b225 elementor-widget elementor-widget-text-editor\" data-id=\"4e46b225\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>\u00c0 Fribourg, le taux d&rsquo;imposition d\u00e9pend du degr\u00e9 de parent\u00e9 d&rsquo;un h\u00e9ritier ou d&rsquo;un l\u00e9gataire. Plus le lien de parent\u00e9 avec le donateur est <strong>proche<\/strong>, plus le taux sera bas.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<section class=\"elementor-section elementor-inner-section elementor-element elementor-element-c9bb0dc elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"c9bb0dc\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-inner-column elementor-element elementor-element-52bfa19\" data-id=\"52bfa19\" data-element_type=\"column\" data-e-type=\"column\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-2c42bf6 elementor-widget elementor-widget-text-editor\" data-id=\"2c42bf6\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><strong>Lien de parent\u00e9<\/strong><\/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<div class=\"elementor-column elementor-col-50 elementor-inner-column elementor-element elementor-element-1e2e26c\" data-id=\"1e2e26c\" data-element_type=\"column\" data-e-type=\"column\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-3addba1 elementor-widget elementor-widget-text-editor\" data-id=\"3addba1\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><b>Taux correspondant<\/b><\/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<section class=\"elementor-section elementor-inner-section elementor-element elementor-element-e69d034 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"e69d034\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-inner-column elementor-element elementor-element-41c947c\" data-id=\"41c947c\" data-element_type=\"column\" data-e-type=\"column\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-ae00561 elementor-widget elementor-widget-text-editor\" data-id=\"ae00561\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>Fr\u00e8res et s\u0153urs<\/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<div class=\"elementor-column elementor-col-50 elementor-inner-column elementor-element elementor-element-038203d\" data-id=\"038203d\" data-element_type=\"column\" data-e-type=\"column\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-1d6b256 elementor-widget elementor-widget-text-editor\" data-id=\"1d6b256\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>5,25%<\/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<section class=\"elementor-section elementor-inner-section elementor-element elementor-element-e44707b elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"e44707b\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-inner-column elementor-element elementor-element-4659363\" data-id=\"4659363\" data-element_type=\"column\" data-e-type=\"column\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-ef82b89 elementor-widget elementor-widget-text-editor\" data-id=\"ef82b89\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>Neveux et ni\u00e8ces<\/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<div class=\"elementor-column elementor-col-50 elementor-inner-column elementor-element elementor-element-7c59f9a\" data-id=\"7c59f9a\" data-element_type=\"column\" data-e-type=\"column\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-d67ebc8 elementor-widget elementor-widget-text-editor\" data-id=\"d67ebc8\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>8,25%<\/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<section class=\"elementor-section elementor-inner-section elementor-element elementor-element-7e08699 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"7e08699\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-inner-column elementor-element elementor-element-ce89f5a\" data-id=\"ce89f5a\" data-element_type=\"column\" data-e-type=\"column\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-17fcf74 elementor-widget elementor-widget-text-editor\" data-id=\"17fcf74\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>Petits-neveux et petites-ni\u00e8ces<\/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<div class=\"elementor-column elementor-col-50 elementor-inner-column elementor-element elementor-element-4aca152\" data-id=\"4aca152\" data-element_type=\"column\" data-e-type=\"column\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-4a1bfe2 elementor-widget elementor-widget-text-editor\" data-id=\"4a1bfe2\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>10,50%<\/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<section class=\"elementor-section elementor-inner-section elementor-element elementor-element-921caa6 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"921caa6\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-inner-column elementor-element elementor-element-bcc8ed8\" data-id=\"bcc8ed8\" data-element_type=\"column\" data-e-type=\"column\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-6d82188 elementor-widget elementor-widget-text-editor\" data-id=\"6d82188\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>Descendants des petits-neveux et petites-ni\u00e8ces<\/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<div class=\"elementor-column elementor-col-50 elementor-inner-column elementor-element elementor-element-ba9e40d\" data-id=\"ba9e40d\" data-element_type=\"column\" data-e-type=\"column\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-b4aed2c elementor-widget elementor-widget-text-editor\" data-id=\"b4aed2c\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>12,75%<\/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<section class=\"elementor-section elementor-inner-section elementor-element elementor-element-beaafa3 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"beaafa3\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-inner-column elementor-element elementor-element-33c2fd3\" data-id=\"33c2fd3\" data-element_type=\"column\" data-e-type=\"column\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-8a0cd6b elementor-widget elementor-widget-text-editor\" data-id=\"8a0cd6b\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>Cousins et cousines<\/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<div class=\"elementor-column elementor-col-50 elementor-inner-column elementor-element elementor-element-560787d\" data-id=\"560787d\" data-element_type=\"column\" data-e-type=\"column\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-72ded95 elementor-widget elementor-widget-text-editor\" data-id=\"72ded95\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>12,75%<\/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<section class=\"elementor-section elementor-inner-section elementor-element elementor-element-735a15a elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"735a15a\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-inner-column elementor-element elementor-element-6d37cf9\" data-id=\"6d37cf9\" data-element_type=\"column\" data-e-type=\"column\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-310abe5 elementor-widget elementor-widget-text-editor\" data-id=\"310abe5\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>Descendants des cousins et cousines<\/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<div class=\"elementor-column elementor-col-50 elementor-inner-column elementor-element elementor-element-db2a610\" data-id=\"db2a610\" data-element_type=\"column\" data-e-type=\"column\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-c3f0ee5 elementor-widget elementor-widget-text-editor\" data-id=\"c3f0ee5\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>17,25%<\/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<section class=\"elementor-section elementor-inner-section elementor-element elementor-element-cfaf286 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"cfaf286\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-inner-column elementor-element elementor-element-c7488bb\" data-id=\"c7488bb\" data-element_type=\"column\" data-e-type=\"column\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-5d0250a elementor-widget elementor-widget-text-editor\" data-id=\"5d0250a\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>Personnes faisant m\u00e9nage commun depuis au moins 10 ans<\/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<div class=\"elementor-column elementor-col-50 elementor-inner-column elementor-element elementor-element-92e4fc1\" data-id=\"92e4fc1\" data-element_type=\"column\" data-e-type=\"column\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-9507d2b elementor-widget elementor-widget-text-editor\" data-id=\"9507d2b\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p class=\"my-0\">8,25%<\/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<section class=\"elementor-section elementor-inner-section elementor-element elementor-element-02252bf elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"02252bf\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-inner-column elementor-element elementor-element-be350da\" data-id=\"be350da\" data-element_type=\"column\" data-e-type=\"column\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-2cae112 elementor-widget elementor-widget-text-editor\" data-id=\"2cae112\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>Autres b\u00e9n\u00e9ficiaires<\/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<div class=\"elementor-column elementor-col-50 elementor-inner-column elementor-element elementor-element-f95626d\" data-id=\"f95626d\" data-element_type=\"column\" data-e-type=\"column\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-96594e8 elementor-widget elementor-widget-text-editor\" data-id=\"96594e8\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>22%<\/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 class=\"elementor-element elementor-element-1bff081f elementor-widget elementor-widget-text-editor\" data-id=\"1bff081f\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>L&rsquo;imp\u00f4t communal sur les successions, quant \u00e0 lui, d\u00e9pend de la commune et sera au maximum <strong>70%<\/strong> de l&rsquo;imp\u00f4t cantonal.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-516d7241 elementor-widget elementor-widget-heading\" data-id=\"516d7241\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Exon\u00e9rations<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-b5fdc0b elementor-widget elementor-widget-text-editor\" data-id=\"b5fdc0b\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>Plusieurs personnes sont <strong>exon\u00e9r\u00e9es<\/strong> de l&rsquo;imp\u00f4t sur les successions dans le canton de Fribourg. Les \u00e9poux et partenaires enregistr\u00e9s ne sont pas soumis \u00e0 cet imp\u00f4t.\u00a0<\/p><p>Les parents en ligne directe comme les p\u00e8res, m\u00e8res ou grand-parents sont aussi exon\u00e9r\u00e9s.<\/p><p>De plus, chaque h\u00e9ritier ou l\u00e9gataire peut b\u00e9n\u00e9ficier d&rsquo;une d\u00e9duction d&rsquo;imp\u00f4ts de <strong>5&rsquo;000 CHF<\/strong>. Il ne peut cependant en recevoir qu&rsquo;une tous les <strong>5 ans<\/strong>.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-3d876ffa elementor-widget elementor-widget-heading\" data-id=\"3d876ffa\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Comment calculer l\u2019imp\u00f4t sur les successions \u00e0 Fribourg ?<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-454a5e15 elementor-widget elementor-widget-text-editor\" data-id=\"454a5e15\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>Pour calculer l&rsquo;imp\u00f4t sur les successions \u00e0 Fribourg, il faut tenir compte de plusieurs facteurs comme l&rsquo;imp\u00f4t cantonal et communal, le lien de parent\u00e9 ainsi que les \u00e9ventuelles d\u00e9ductions.\u00a0<\/p><p>Pour prendre un exemple, si un oncle d\u00e9c\u00e8de et souhaite transf\u00e9rer un bien d&rsquo;une valeur de <strong>100&rsquo;000 CHF<\/strong> \u00e0 son neveu, il faudra d&rsquo;abord appliquer le taux d&rsquo;imposition, qui est de <strong>8.25%<\/strong> dans le canton de Fribourg.<\/p><p>Il faudra aussi tenir compte de la d\u00e9duction de <strong>5&rsquo;000 CHF<\/strong>, pour autant que le neveu n&rsquo;ai pas d\u00e9j\u00e0 re\u00e7u une d\u00e9duction pour l&rsquo;imp\u00f4t sur les successions dans les ann\u00e9es pr\u00e9c\u00e9dentes.\u00a0<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-a2e6d2b elementor-widget elementor-widget-heading\" data-id=\"a2e6d2b\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Exemple de calcul de l'imp\u00f4t cantonal<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-4d54a2a3 elementor-widget elementor-widget-text-editor\" data-id=\"4d54a2a3\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>On obtient alors le calcul suivant:\u00a0<\/p><p data-start=\"464\" data-end=\"489\"><strong>Montant imposable<\/strong> : 100&rsquo;000 CHF (montant l\u00e9gu\u00e9) &#8211; 5&rsquo;000 CHF (d\u00e9duction) = <strong data-start=\"557\" data-end=\"571\">95&rsquo;000 CHF<\/strong><span data-start=\"557\" data-end=\"571\">.<\/span><\/p><p><strong>Calcul de l&rsquo;imp\u00f4t<\/strong> : 95&rsquo;000 CHF \u00d7 8.25% =<strong data-start=\"610\" data-end=\"647\"> 7&rsquo;837.50 CHF<\/strong>.<\/p><p data-start=\"655\" data-end=\"694\"><strong>Montant net que re\u00e7oit le neveu<\/strong> : 100&rsquo;000 CHF &#8211; 7&rsquo;837.50 CHF =<strong data-start=\"700\" data-end=\"746\"> 92&rsquo;162.50 CHF<\/strong>.<\/p><p data-start=\"655\" data-end=\"694\">En r\u00e9sum\u00e9, le Le <strong data-start=\"784\" data-end=\"793\">neveu<\/strong> recevra <strong data-start=\"802\" data-end=\"819\">92&rsquo;162.50 CHF<\/strong> apr\u00e8s avoir pay\u00e9 un imp\u00f4t de <strong data-start=\"849\" data-end=\"865\">7&rsquo;837.50 CHF<\/strong> sur la succession, pour autant que sa commune ne pr\u00e9l\u00e8ve pas d&rsquo;imp\u00f4t communal.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-ed23368 elementor-widget elementor-widget-heading\" data-id=\"ed23368\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Exemple de calcul de l'imp\u00f4t communal<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-20ac803 elementor-widget elementor-widget-text-editor\" data-id=\"20ac803\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>Pour calculer l&rsquo;imp\u00f4t communal, il faut reprendre l&rsquo;imp\u00f4t cantonal. Dans notre exemple, l&rsquo;imp\u00f4t cantonal fribourgeois est de <strong data-start=\"610\" data-end=\"647\">7&rsquo;837.50 CHF<\/strong>.\u00a0<\/p><p>Etant donn\u00e9 qu&rsquo;une commune peut pr\u00e9lever au maximum <strong>70%<\/strong> de l&rsquo;imp\u00f4t cantonal, on peut r\u00e9aliser le calcul suivant :<\/p><p class=\"my-0\"><strong>Montant maximal des centimes additionnels<\/strong> : 7&rsquo;837.50 CHF \u00d7 70% = <strong>5&rsquo;486.25 CHF<\/strong><\/p><p class=\"my-0\"><strong>Imp\u00f4t total maximal<\/strong> :<br \/>Imp\u00f4t cantonal + Centimes additionnels = 7&rsquo;837.50 CHF + 5&rsquo;486.25 CHF = <strong>13&rsquo;323.75 CHF<\/strong><\/p><p class=\"my-0\"><strong>Montant net <\/strong>que recevrait le neveu :<br \/>100&rsquo;000 CHF &#8211; 13&rsquo;323.75 CHF =<strong> 86&rsquo;676.25 CHF<\/strong><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-7e8289af elementor-widget elementor-widget-heading\" data-id=\"7e8289af\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Questions fr\u00e9quentes<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-14b9df91 elementor-widget elementor-widget-toggle\" data-id=\"14b9df91\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"toggle.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-toggle\">\n\t\t\t\t\t\t\t<div class=\"elementor-toggle-item\">\n\t\t\t\t\t<h3 id=\"elementor-tab-title-3471\" class=\"elementor-tab-title\" data-tab=\"1\" role=\"button\" aria-controls=\"elementor-tab-content-3471\" aria-expanded=\"false\">\n\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon elementor-toggle-icon-right\" aria-hidden=\"true\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon-closed\"><svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" id=\"a1e64e0c-4c41-4fca-8542-7a49c6092caa\" data-name=\"Layer 1\" width=\"16.9661\" height=\"16.9661\" viewBox=\"0 0 16.9661 16.9661\"><defs><style>.aed1427e-e5ff-4359-b373-334313c48315{fill:#1c2448;}<\/style><\/defs><path class=\"aed1427e-e5ff-4359-b373-334313c48315\" d=\"M8.8969,16.966V8.9071h8.0692V8.1012H8.8969V0H8.0693V8.1012H0v.8059H8.0693V16.966Z\" transform=\"translate(0 0.0001)\"><\/path><\/svg><\/span>\n\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon-opened\"><svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" id=\"ef88faed-b140-41a0-9417-c1651f3bd4fc\" data-name=\"Layer 1\" width=\"13.785\" height=\"1.0074\" viewBox=\"0 0 13.785 1.0074\"><defs><style>.e3c7dd86-9752-467e-8574-885a4e9461bb{fill:#1c2448;}<\/style><\/defs><path class=\"e3c7dd86-9752-467e-8574-885a4e9461bb\" d=\"M13.785,1.0338V.0265H0V1.0338Z\" transform=\"translate(0 -0.0265)\"><\/path><\/svg><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-toggle-title\" tabindex=\"0\">Qu\u2019est-ce que l\u2019imp\u00f4t sur les successions \u00e0 Fribourg ?<\/a>\n\t\t\t\t\t<\/h3>\n\n\t\t\t\t\t<div id=\"elementor-tab-content-3471\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"1\" role=\"region\" aria-labelledby=\"elementor-tab-title-3471\"><p>Dans le canton de Fribourg, l\u2019imp\u00f4t sur les successions est un pr\u00e9l\u00e8vement effectu\u00e9 sur les biens re\u00e7us par les h\u00e9ritiers ou l\u00e9gataires apr\u00e8s le d\u00e9c\u00e8s du donateur. Selon l\u2019art. 1 de la Loi sur l\u2019imp\u00f4t sur les successions et les donations (LISD), cet imp\u00f4t est d\u00fb lorsque des biens sont transf\u00e9r\u00e9s \u00e0 une tierce personne \u00e0 la suite d&rsquo;un d\u00e9c\u00e8s.<\/p><\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<div class=\"elementor-toggle-item\">\n\t\t\t\t\t<h3 id=\"elementor-tab-title-3472\" class=\"elementor-tab-title\" data-tab=\"2\" role=\"button\" aria-controls=\"elementor-tab-content-3472\" aria-expanded=\"false\">\n\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon elementor-toggle-icon-right\" aria-hidden=\"true\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon-closed\"><svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" id=\"a1e64e0c-4c41-4fca-8542-7a49c6092caa\" data-name=\"Layer 1\" width=\"16.9661\" height=\"16.9661\" viewBox=\"0 0 16.9661 16.9661\"><defs><style>.aed1427e-e5ff-4359-b373-334313c48315{fill:#1c2448;}<\/style><\/defs><path class=\"aed1427e-e5ff-4359-b373-334313c48315\" d=\"M8.8969,16.966V8.9071h8.0692V8.1012H8.8969V0H8.0693V8.1012H0v.8059H8.0693V16.966Z\" transform=\"translate(0 0.0001)\"><\/path><\/svg><\/span>\n\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon-opened\"><svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" id=\"ef88faed-b140-41a0-9417-c1651f3bd4fc\" data-name=\"Layer 1\" width=\"13.785\" height=\"1.0074\" viewBox=\"0 0 13.785 1.0074\"><defs><style>.e3c7dd86-9752-467e-8574-885a4e9461bb{fill:#1c2448;}<\/style><\/defs><path class=\"e3c7dd86-9752-467e-8574-885a4e9461bb\" d=\"M13.785,1.0338V.0265H0V1.0338Z\" transform=\"translate(0 -0.0265)\"><\/path><\/svg><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-toggle-title\" tabindex=\"0\">Quels biens sont concern\u00e9s par l'imp\u00f4t sur les successions \u00e0 Fribourg ?<\/a>\n\t\t\t\t\t<\/h3>\n\n\t\t\t\t\t<div id=\"elementor-tab-content-3472\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"2\" role=\"region\" aria-labelledby=\"elementor-tab-title-3472\"><p>Les biens concern\u00e9s par l&rsquo;imp\u00f4t sur les successions \u00e0 Fribourg peuvent \u00eatre <strong data-start=\"717\" data-end=\"730\">mobiliers<\/strong> (objets d\u2019art, bijoux, parts sociales, portefeuille d\u2019actions) ou <strong data-start=\"797\" data-end=\"812\">immobiliers<\/strong> (maisons, appartements, terrains agricoles, locaux commerciaux). Les dettes du donateur sont \u00e9galement d\u00e9duites lors du calcul de l\u2019imp\u00f4t.<\/p><\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<div class=\"elementor-toggle-item\">\n\t\t\t\t\t<h3 id=\"elementor-tab-title-3473\" class=\"elementor-tab-title\" data-tab=\"3\" role=\"button\" aria-controls=\"elementor-tab-content-3473\" aria-expanded=\"false\">\n\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon elementor-toggle-icon-right\" aria-hidden=\"true\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon-closed\"><svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" id=\"a1e64e0c-4c41-4fca-8542-7a49c6092caa\" data-name=\"Layer 1\" width=\"16.9661\" height=\"16.9661\" viewBox=\"0 0 16.9661 16.9661\"><defs><style>.aed1427e-e5ff-4359-b373-334313c48315{fill:#1c2448;}<\/style><\/defs><path class=\"aed1427e-e5ff-4359-b373-334313c48315\" d=\"M8.8969,16.966V8.9071h8.0692V8.1012H8.8969V0H8.0693V8.1012H0v.8059H8.0693V16.966Z\" transform=\"translate(0 0.0001)\"><\/path><\/svg><\/span>\n\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon-opened\"><svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" id=\"ef88faed-b140-41a0-9417-c1651f3bd4fc\" data-name=\"Layer 1\" width=\"13.785\" height=\"1.0074\" viewBox=\"0 0 13.785 1.0074\"><defs><style>.e3c7dd86-9752-467e-8574-885a4e9461bb{fill:#1c2448;}<\/style><\/defs><path class=\"e3c7dd86-9752-467e-8574-885a4e9461bb\" d=\"M13.785,1.0338V.0265H0V1.0338Z\" transform=\"translate(0 -0.0265)\"><\/path><\/svg><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-toggle-title\" tabindex=\"0\">Qui doit payer l'imp\u00f4t sur les successions \u00e0 Fribourg ?<\/a>\n\t\t\t\t\t<\/h3>\n\n\t\t\t\t\t<div id=\"elementor-tab-content-3473\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"3\" role=\"region\" aria-labelledby=\"elementor-tab-title-3473\"><p data-start=\"1027\" data-end=\"1121\">Les personnes suivantes doivent s&rsquo;acquitter de l&rsquo;imp\u00f4t sur les successions :<\/p><ul data-start=\"1122\" data-end=\"1320\"><li data-start=\"1122\" data-end=\"1225\"><strong data-start=\"1124\" data-end=\"1141\">Les h\u00e9ritiers<\/strong> : ceux qui h\u00e9ritent des biens selon les r\u00e8gles l\u00e9gales en l&rsquo;absence de testament.<\/li><li data-start=\"1226\" data-end=\"1320\"><strong data-start=\"1228\" data-end=\"1246\">Les l\u00e9gataires<\/strong> : ceux qui re\u00e7oivent des biens sp\u00e9cifiquement d\u00e9sign\u00e9s dans un testament.<\/li><\/ul><\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<div class=\"elementor-toggle-item\">\n\t\t\t\t\t<h3 id=\"elementor-tab-title-3474\" class=\"elementor-tab-title\" data-tab=\"4\" role=\"button\" aria-controls=\"elementor-tab-content-3474\" aria-expanded=\"false\">\n\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon elementor-toggle-icon-right\" aria-hidden=\"true\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon-closed\"><svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" id=\"a1e64e0c-4c41-4fca-8542-7a49c6092caa\" data-name=\"Layer 1\" width=\"16.9661\" height=\"16.9661\" viewBox=\"0 0 16.9661 16.9661\"><defs><style>.aed1427e-e5ff-4359-b373-334313c48315{fill:#1c2448;}<\/style><\/defs><path class=\"aed1427e-e5ff-4359-b373-334313c48315\" d=\"M8.8969,16.966V8.9071h8.0692V8.1012H8.8969V0H8.0693V8.1012H0v.8059H8.0693V16.966Z\" transform=\"translate(0 0.0001)\"><\/path><\/svg><\/span>\n\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon-opened\"><svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" id=\"ef88faed-b140-41a0-9417-c1651f3bd4fc\" data-name=\"Layer 1\" width=\"13.785\" height=\"1.0074\" viewBox=\"0 0 13.785 1.0074\"><defs><style>.e3c7dd86-9752-467e-8574-885a4e9461bb{fill:#1c2448;}<\/style><\/defs><path class=\"e3c7dd86-9752-467e-8574-885a4e9461bb\" d=\"M13.785,1.0338V.0265H0V1.0338Z\" transform=\"translate(0 -0.0265)\"><\/path><\/svg><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-toggle-title\" tabindex=\"0\">Quelle est la diff\u00e9rence entre un h\u00e9ritier et un l\u00e9gataire \u00e0 Fribourg ?<\/a>\n\t\t\t\t\t<\/h3>\n\n\t\t\t\t\t<div id=\"elementor-tab-content-3474\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"4\" role=\"region\" aria-labelledby=\"elementor-tab-title-3474\"><p>Un <strong data-start=\"1431\" data-end=\"1443\">h\u00e9ritier<\/strong> est une personne qui h\u00e9rite des biens du d\u00e9funt selon la loi, en l&rsquo;absence de testament. Un <strong data-start=\"1536\" data-end=\"1549\">l\u00e9gataire<\/strong> est une personne sp\u00e9cifiquement nomm\u00e9e dans un testament pour recevoir un bien particulier.<\/p><\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t\t<script type=\"application\/ld+json\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@type\":\"FAQPage\",\"mainEntity\":[{\"@type\":\"Question\",\"name\":\"Qu\\u2019est-ce que l\\u2019imp\\u00f4t sur les successions \\u00e0 Fribourg ?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"<p>Dans le canton de Fribourg, l\\u2019imp\\u00f4t sur les successions est un pr\\u00e9l\\u00e8vement effectu\\u00e9 sur les biens re\\u00e7us par les h\\u00e9ritiers ou l\\u00e9gataires apr\\u00e8s le d\\u00e9c\\u00e8s du donateur. Selon l\\u2019art. 1 de la Loi sur l\\u2019imp\\u00f4t sur les successions et les donations (LISD), cet imp\\u00f4t est d\\u00fb lorsque des biens sont transf\\u00e9r\\u00e9s \\u00e0 une tierce personne \\u00e0 la suite d&rsquo;un d\\u00e9c\\u00e8s.<\\\/p>\"}},{\"@type\":\"Question\",\"name\":\"Quels biens sont concern\\u00e9s par l'imp\\u00f4t sur les successions \\u00e0 Fribourg ?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"<p>Les biens concern\\u00e9s par l&rsquo;imp\\u00f4t sur les successions \\u00e0 Fribourg peuvent \\u00eatre <strong data-start=\\\"717\\\" data-end=\\\"730\\\">mobiliers<\\\/strong> (objets d\\u2019art, bijoux, parts sociales, portefeuille d\\u2019actions) ou <strong data-start=\\\"797\\\" data-end=\\\"812\\\">immobiliers<\\\/strong> (maisons, appartements, terrains agricoles, locaux commerciaux). Les dettes du donateur sont \\u00e9galement d\\u00e9duites lors du calcul de l\\u2019imp\\u00f4t.<\\\/p>\"}},{\"@type\":\"Question\",\"name\":\"Qui doit payer l'imp\\u00f4t sur les successions \\u00e0 Fribourg ?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"<p data-start=\\\"1027\\\" data-end=\\\"1121\\\">Les personnes suivantes doivent s&rsquo;acquitter de l&rsquo;imp\\u00f4t sur les successions :<\\\/p><ul data-start=\\\"1122\\\" data-end=\\\"1320\\\"><li data-start=\\\"1122\\\" data-end=\\\"1225\\\"><strong data-start=\\\"1124\\\" data-end=\\\"1141\\\">Les h\\u00e9ritiers<\\\/strong> : ceux qui h\\u00e9ritent des biens selon les r\\u00e8gles l\\u00e9gales en l&rsquo;absence de testament.<\\\/li><li data-start=\\\"1226\\\" data-end=\\\"1320\\\"><strong data-start=\\\"1228\\\" data-end=\\\"1246\\\">Les l\\u00e9gataires<\\\/strong> : ceux qui re\\u00e7oivent des biens sp\\u00e9cifiquement d\\u00e9sign\\u00e9s dans un testament.<\\\/li><\\\/ul>\"}},{\"@type\":\"Question\",\"name\":\"Quelle est la diff\\u00e9rence entre un h\\u00e9ritier et un l\\u00e9gataire \\u00e0 Fribourg ?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"<p>Un <strong data-start=\\\"1431\\\" data-end=\\\"1443\\\">h\\u00e9ritier<\\\/strong> est une personne qui h\\u00e9rite des biens du d\\u00e9funt selon la loi, en l&rsquo;absence de testament. Un <strong data-start=\\\"1536\\\" data-end=\\\"1549\\\">l\\u00e9gataire<\\\/strong> est une personne sp\\u00e9cifiquement nomm\\u00e9e dans un testament pour recevoir un bien particulier.<\\\/p>\"}}]}<\/script>\n\t\t\t\t\t<\/div>\n\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":"<p>Dans le canton de Fribourg, les h\u00e9ritiers sont impos\u00e9s sur les biens qu&rsquo;ils re\u00e7oivent en h\u00e9ritage. Dans cet article, nous vous expliquons tout ce qu&rsquo;il faut savori sur cet imp\u00f4t. <\/p>","protected":false},"author":1,"featured_media":34755,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_et_pb_use_builder":"","_et_pb_old_content":"","_et_gb_content_width":"","content-type":"","footnotes":""},"categories":[54],"tags":[],"class_list":["post-34754","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-fiscalite"],"_links":{"self":[{"href":"https:\/\/www.tax-services.ch\/es\/wp-json\/wp\/v2\/posts\/34754","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.tax-services.ch\/es\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.tax-services.ch\/es\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.tax-services.ch\/es\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/www.tax-services.ch\/es\/wp-json\/wp\/v2\/comments?post=34754"}],"version-history":[{"count":44,"href":"https:\/\/www.tax-services.ch\/es\/wp-json\/wp\/v2\/posts\/34754\/revisions"}],"predecessor-version":[{"id":34799,"href":"https:\/\/www.tax-services.ch\/es\/wp-json\/wp\/v2\/posts\/34754\/revisions\/34799"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.tax-services.ch\/es\/wp-json\/wp\/v2\/media\/34755"}],"wp:attachment":[{"href":"https:\/\/www.tax-services.ch\/es\/wp-json\/wp\/v2\/media?parent=34754"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.tax-services.ch\/es\/wp-json\/wp\/v2\/categories?post=34754"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.tax-services.ch\/es\/wp-json\/wp\/v2\/tags?post=34754"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}