L'Assemblée nationale adopte le projet de loi autorisant la ratification de la Convention franco-allemande en vue d'éviter la double imposition sur les successions
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Le projet de loi autorisant la ratification de la convention du 12 octobre 2006 entre la France et l'Allemagne en vue d'éviter la double imposition en matière d'impôt sur les successions et sur les donations, a été adopté le 18 décembre 2007 en première lecture par l'Assemblée nationale. Ainsi, il précise que la convention s'applique aux successions de personnes domiciliées dans l'un des deux Etats au moment de leur décès et aux donations effectuées par des personnes domiciliées au moment de la donation dans l'un des deux Etats. Puis le texte énumère les impôts couverts par la convention et définit la notion de domicile fiscal conformément au modèle de l'OCDE. Il ajoute que toute personne possédant la nationalité d'un Etat qui, au moment de la transmission des biens, était domiciliée dans les deux Etats est considérée résidente de l'État dont elle possède la nationalité.
Toutefois, il faut qu'elle ait été domiciliée dans l'autre Etat moins de cinq ans au cours de la période de sept ans précédant immédiatement le décès ou la donation. Le projet de loi détermine également le lieu...
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