{"id":301,"date":"2024-12-10T09:17:40","date_gmt":"2024-12-10T08:17:40","guid":{"rendered":"http:\/\/51.68.119.59\/Floreane\/FagesDujardinDahman\/?page_id=301"},"modified":"2024-12-19T13:48:50","modified_gmt":"2024-12-19T12:48:50","slug":"fiscalite","status":"publish","type":"page","link":"http:\/\/51.68.119.59\/Floreane\/FagesDujardinDahman\/index.php\/fiscalite\/","title":{"rendered":"Fiscalit\u00e9"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-page\" data-elementor-id=\"301\" class=\"elementor elementor-301\" data-elementor-post-type=\"page\">\n\t\t\t\t<div class=\"elementor-element elementor-element-71d907c0 e-flex e-con-boxed e-con e-parent\" data-id=\"71d907c0\" data-element_type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-831d898 e-flex e-con-boxed e-con e-parent\" data-id=\"831d898\" data-element_type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t<div class=\"elementor-element elementor-element-8a84651 e-con-full e-flex e-con e-child\" data-id=\"8a84651\" data-element_type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-e1def97 elementor-widget__width-initial elementor-widget elementor-widget-text-editor\" data-id=\"e1def97\" data-element_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>Sollicit\u00e9s chaque jour davantage par une client\u00e8le venant chercher conseil dans des domaines aussi vari\u00e9s que le\u00a0<strong>conseil juridique ou fiscal<\/strong>, ou la\u00a0<strong>strat\u00e9gie patrimoniale<\/strong>, Me Fanny Farges-Dujardin et Me Hanna Dahmane, notaires \u00e0 Rouen, \u00e9largissent la palette de leurs interventions pour anticiper les changements d\u2019une soci\u00e9t\u00e9 toujours plus mouvante et une\u00a0<strong>l\u00e9gislation fiscale<\/strong>\u00a0en permanente \u00e9volution.<\/p><p>La pr\u00e9servation et le d\u00e9veloppement de votre patrimoine qu&rsquo;il soit personnel, familial ou professionnel est le souci de l&rsquo;office. Notre approche prendra en compte tous les aspects fiscaux en privil\u00e9giant \u00e0 l&rsquo;avantage fiscal imm\u00e9diat les solutions p\u00e9rennes \u00e0 long terme.<\/p><p>En prise directe avec les r\u00e9alit\u00e9s du quotidien, notre m\u00e9tier nous permet par ailleurs d\u2019\u00eatre \u00e0 l\u2019origine de clauses contractuelles ou de solutions novatrices tant civiles que fiscales. Nous contribuons ainsi \u00e0 l\u2019\u00e9volution du droit et pouvons r\u00e9pondre avec toujours plus de proximit\u00e9 \u00e0 vos exigences, ayant d\u00e9velopp\u00e9 un savoir-faire complet en termes de conseil.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-38b6c23 e-flex e-con-boxed e-con e-parent\" data-id=\"38b6c23\" data-element_type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-5ec825d elementor-widget elementor-widget-heading\" data-id=\"5ec825d\" data-element_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\">ISF\/ IFI<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-1318441 elementor-widget__width-initial elementor-widget elementor-widget-text-editor\" data-id=\"1318441\" data-element_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 r\u00e8gles en ces mati\u00e8res n\u00e9cessitent une expertise ma\u00eetris\u00e9e par votre notaire.<\/p><p>Le d\u00e9lai de r\u00e8glement complet d&rsquo;une succession d\u00e9pend largement des particularit\u00e9s propres \u00e0 chaque dossier. En moyenne, il est de six mois. C&rsquo;est d&rsquo;ailleurs le d\u00e9lai maximum impos\u00e9 aux h\u00e9ritiers pour payer les droits de succession (d\u00e9lai d&rsquo;un an pour les d\u00e9funts d\u00e9c\u00e9d\u00e9s hors de France). En cas de retard, un int\u00e9r\u00eat de 0,40 % par mois est d\u00fb \u00e0 l&rsquo;administration fiscale (ajout d&rsquo;une p\u00e9nalit\u00e9 de 10 % si le retard exc\u00e8de six mois).<\/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-c19dbe9 elementor-widget elementor-widget-heading\" data-id=\"c19dbe9\" data-element_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\">Quelles sont les personnes imposables \u00e0 l\u2019IFI ?<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-ab09c63 elementor-widget__width-initial elementor-widget elementor-widget-text-editor\" data-id=\"ab09c63\" data-element_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 personnes physiques fiscalement domicili\u00e9es en France sont, en principe, assujetties \u00e0 l\u2019IFI \u00e0 raison de tous leurs biens immobiliers (qu\u2019ils soient situ\u00e9s en France ou \u00e0 l\u2019\u00e9tranger).<\/p><p>Les personnes physiques fiscalement domicili\u00e9es \u00e0 l\u2019\u00e9tranger sont assujetties \u00e0 l\u2019IFI \u00e0 raison de leurs seuls biens situ\u00e9s en France.<\/p><p>Les personnes qui rentrent en France apr\u00e8s avoir r\u00e9sid\u00e9 \u00e0 l&rsquo;\u00e9tranger les 5 derni\u00e8res ann\u00e9es ne sont, pendant les 5 ann\u00e9es qui suivent leur retour, imposables \u00e0 l&rsquo;IFI que sur leurs biens situ\u00e9s en France.<\/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-fbcaced elementor-widget elementor-widget-heading\" data-id=\"fbcaced\" data-element_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\">Comment se fait l'imposition ?<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-4ff447f elementor-widget__width-initial elementor-widget elementor-widget-text-editor\" data-id=\"4ff447f\" data-element_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\u2019imposition se calcule par foyer fiscal.<\/p><p>Une personne vivant seule (c\u00e9libat, veuvage, divorce, s\u00e9paration) constitue, en elle-m\u00eame, un foyer fiscal \u00e0 part enti\u00e8re.<\/p><p>Les couples mari\u00e9s forment un m\u00eame foyer fiscal et font donc, \u00e0 ce titre, l\u2019objet d\u2019une imposition commune sur l\u2019ensemble de leurs biens (biens propres et biens communs), quel que soit leur r\u00e9gime matrimonial. Il existe n\u00e9anmoins deux exceptions \u00e0 ce principe :<\/p><ul><li>Lorsque les \u00e9poux sont mari\u00e9s sous le r\u00e9gime de la s\u00e9paration et qu\u2019ils vivent s\u00e9par\u00e9ment, chacun des conjoints ne sera redevable de l&rsquo;IFI que sur son patrimoine personnel ;<\/li><li>Lorsque les \u00e9poux, en instance de s\u00e9paration de corps ou de divorce, sont autoris\u00e9s \u00e0 vivre s\u00e9par\u00e9ment ;<\/li><\/ul><p>Font \u00e9galement l\u2019objet d\u2019une imposition commune au titre de l\u2019IFI sur l\u2019ensemble de leur patrimoine (commun ou non) :<\/p><ul><li>Les personnes vivant en concubinage notoire ;<\/li><li>Les personnes pacs\u00e9es.<\/li><\/ul><p>Attention : les biens appartenant aux enfants mineurs sont impos\u00e9s, et donc d\u00e9clar\u00e9s avec ceux de leurs parents qui ont l\u2019administration l\u00e9gale de leurs biens. Ils peuvent \u00eatre r\u00e9partis par moiti\u00e9 entre les deux parents lorsque ces derniers font l\u2019objet d\u2019une imposition s\u00e9par\u00e9e \u00e0 l\u2019IFI tout en exer\u00e7ant conjointement l\u2019autorit\u00e9 parentale. En revanche, les biens appartenant en propre aux enfants majeurs n&rsquo;entrent pas dans le patrimoine imposable de leurs parents et ce, m\u00eame si les enfants ont demand\u00e9 leur rattachement au foyer fiscal de leurs parents en mati\u00e8re d\u2019imp\u00f4t sur le revenu.<\/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\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-d47e774 e-flex e-con-boxed e-con e-parent\" data-id=\"d47e774\" data-element_type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-21a9d92 elementor-widget elementor-widget-heading\" data-id=\"21a9d92\" data-element_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\">Quel sont les biens imposables \u00e0 l'IFI ?<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-5f0594f elementor-widget__width-initial elementor-widget elementor-widget-text-editor\" data-id=\"5f0594f\" data-element_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>Sous r\u00e9serve d&rsquo;exon\u00e9rations, les biens imposables \u00e0 l&rsquo;IFI sont les biens, droits et valeurs appartenant au foyer fiscal au 1<sup>er<\/sup>\u00a0janvier, et notamment :<\/p><ul><li>Les immeubles b\u00e2tis (maisons, appartements, etc.), et non b\u00e2tis (terrains, terres agricoles, etc.). A noter que la r\u00e9sidence principale b\u00e9n\u00e9ficie d&rsquo;un abattement de 30 % sur sa valeur\u00a0;<\/li><li>Les placements li\u00e9s \u00e0 l&rsquo;immobilier : SCPI, OPCI\u00a0;<\/li><li>La fraction de la valeur de rachat au 1<sup>er<\/sup>\u00a0janvier 2018 repr\u00e9sentative des actifs immobiliers imposables compris dans les unit\u00e9s de compte des contrats d&rsquo;assurance-vie.<\/li><\/ul>\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-48bd96e elementor-widget elementor-widget-heading\" data-id=\"48bd96e\" data-element_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\">Quels sont les biens exon\u00e9r\u00e9s d'IFI ?<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-eeff9f2 elementor-widget__width-initial elementor-widget elementor-widget-text-editor\" data-id=\"eeff9f2\" data-element_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>Sont notamment exon\u00e9r\u00e9s :<\/p><ul><li>Les biens immobiliers professionnels, c&rsquo;est-\u00e0-dire les biens n\u00e9cessaires \u00e0 l&rsquo;exercice de la profession constituant l\u2019activit\u00e9 principale du contribuable et de son conjoint, partenaire pacs\u00e9, concubin, et des enfants mineurs : fonds de commerce, terres agricoles, cabinet m\u00e9dical, etc. La location meubl\u00e9e professionnelle ouvre droit \u00e0 l&rsquo;exon\u00e9ration\u00a0;<\/li><li>\u00c0 concurrence des 3\/4 de leur valeur, les bois et for\u00eats ainsi que les parts de groupements forestiers (en revanche, les parts de soci\u00e9t\u00e9s d&rsquo;\u00e9pargne foresti\u00e8re n&rsquo;ouvrent pas droit \u00e0 exon\u00e9ration).<\/li><\/ul>\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-5313d30 elementor-widget elementor-widget-heading\" data-id=\"5313d30\" data-element_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\">Quel est le passif d\u00e9ductible ?<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-dab4a15 elementor-widget__width-initial elementor-widget elementor-widget-text-editor\" data-id=\"dab4a15\" data-element_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 s\u2019agit des dettes immobili\u00e8res \u00e0 la charge du contribuable au 1<sup>er<\/sup>\u00a0janvier de l\u2019ann\u00e9e d\u2019imposition notamment :<\/p><ul><li>Des emprunts immobiliers en cours (\u00e0 hauteur du capital restant d\u00fb) ;<\/li><li>Des dettes li\u00e9es au paiement de travaux d&rsquo;am\u00e9lioration, de construction, de reconstruction ou d&rsquo;agrandissement ;<\/li><li>Des imp\u00f4ts non encore pay\u00e9s \u00e0 raison des propri\u00e9t\u00e9s immobili\u00e8res comme la taxe fonci\u00e8re. La taxe d\u2019habitation n&rsquo;est pas d\u00e9ductible.<\/li><\/ul>\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\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-c9d3467 e-flex e-con-boxed e-con e-parent\" data-id=\"c9d3467\" data-element_type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-c399efe elementor-widget elementor-widget-heading\" data-id=\"c399efe\" data-element_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\">Quel est le bar\u00e8me fiscal ?<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-9a7963b elementor-widget__width-initial elementor-widget elementor-widget-text-editor\" data-id=\"9a7963b\" data-element_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>Lorsque la valeur nette du patrimoine taxable d\u00e9passe 1,3 million d&rsquo;euros, l\u2019IFI est calcul\u00e9 en application d&rsquo;un bar\u00e8me progressif qui est le m\u00eame que pour l&rsquo;ancien ISF.<\/p><p>Le bar\u00e8me est le suivant :<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-0a28d4b e-con-full e-flex e-con e-child\" data-id=\"0a28d4b\" data-element_type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t<div class=\"elementor-element elementor-element-d68c45d e-con-full e-flex e-con e-child\" data-id=\"d68c45d\" data-element_type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-e7f30a3 elementor-widget__width-initial elementor-widget-mobile__width-initial elementor-widget elementor-widget-text-editor\" data-id=\"e7f30a3\" data-element_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>Fraction de la valeur nette taxable du patrimoine<\/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-7ae635d elementor-widget-mobile__width-initial elementor-widget elementor-widget-text-editor\" data-id=\"7ae635d\" data-element_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>Taux applicable<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-7a35130 e-con-full e-flex e-con e-child\" data-id=\"7a35130\" data-element_type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-0c125f1 elementor-widget__width-initial elementor-widget-mobile__width-initial elementor-widget elementor-widget-text-editor\" data-id=\"0c125f1\" data-element_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>N&rsquo;exc\u00e9dant pas 800\u00a0000 \u20ac<\/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-0f728ff elementor-widget elementor-widget-text-editor\" data-id=\"0f728ff\" data-element_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>0 %<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-7708020 e-con-full e-flex e-con e-child\" data-id=\"7708020\" data-element_type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-7c89189 elementor-widget__width-initial elementor-widget-mobile__width-initial elementor-widget elementor-widget-text-editor\" data-id=\"7c89189\" data-element_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>Sup\u00e9rieure \u00e0 800\u00a0000 \u20ac et inf\u00e9rieure ou \u00e9gale \u00e0 1 300\u00a0000 \u20ac<\/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-0432528 elementor-widget elementor-widget-text-editor\" data-id=\"0432528\" data-element_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>0,50 %<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-37f55d8 e-con-full e-flex e-con e-child\" data-id=\"37f55d8\" data-element_type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-6ee4533 elementor-widget__width-initial elementor-widget-mobile__width-initial elementor-widget elementor-widget-text-editor\" data-id=\"6ee4533\" data-element_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>Sup\u00e9rieure \u00e0 1 300 000 \u20ac et inf\u00e9rieure ou \u00e9gale \u00e0 2 570 000 \u20ac<\/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-71f73ca elementor-widget elementor-widget-text-editor\" data-id=\"71f73ca\" data-element_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>0,70 %<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-78c2993 e-con-full e-flex e-con e-child\" data-id=\"78c2993\" data-element_type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-b600853 elementor-widget__width-initial elementor-widget-mobile__width-initial elementor-widget elementor-widget-text-editor\" data-id=\"b600853\" data-element_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>Sup\u00e9rieure \u00e0 2 570 000 \u20ac et inf\u00e9rieure ou \u00e9gale \u00e0 5 000 000 \u20ac<\/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-9cdfd76 elementor-widget elementor-widget-text-editor\" data-id=\"9cdfd76\" data-element_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>1%<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-8602ca0 e-con-full e-flex e-con e-child\" data-id=\"8602ca0\" data-element_type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-3b103e0 elementor-widget__width-initial elementor-widget-mobile__width-initial elementor-widget elementor-widget-text-editor\" data-id=\"3b103e0\" data-element_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>Sup\u00e9rieure \u00e0 5 000 000 \u20ac et inf\u00e9rieure ou \u00e9gale \u00e0 10 000 000 \u20ac<\/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-b5c4a34 elementor-widget elementor-widget-text-editor\" data-id=\"b5c4a34\" data-element_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>1,25 %<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-e61c6bb e-con-full e-flex e-con e-child\" data-id=\"e61c6bb\" data-element_type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-d53d630 elementor-widget__width-initial elementor-widget-mobile__width-initial elementor-widget elementor-widget-text-editor\" data-id=\"d53d630\" data-element_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>Sup\u00e9rieure \u00e0 10 000 000 \u20ac<\/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-c2629ce elementor-widget elementor-widget-text-editor\" data-id=\"c2629ce\" data-element_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>1,50 %<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-c3065bb elementor-widget__width-initial elementor-widget elementor-widget-text-editor\" data-id=\"c3065bb\" data-element_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 m\u00e9canisme de d\u00e9cote s&rsquo;applique pour les patrimoines dont la valeur nette est comprise entre 1,3 et 1,4 million d&rsquo;euros.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-9bcdbad e-con-full e-flex e-con e-child\" data-id=\"9bcdbad\" data-element_type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-ec3fa00 elementor-align-center elementor-widget elementor-widget-button\" data-id=\"ec3fa00\" data-element_type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<div class=\"elementor-button-wrapper\">\n\t\t\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-sm\" href=\"http:\/\/51.68.119.59\/Floreane\/FagesDujardinDahman\/index.php\/contact\/\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\">Nous contacter<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t<\/div>\n\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-bb9dc7a elementor-align-center elementor-widget elementor-widget-button\" data-id=\"bb9dc7a\" data-element_type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<div class=\"elementor-button-wrapper\">\n\t\t\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-sm\" href=\"http:\/\/51.68.119.59\/Floreane\/FagesDujardinDahman\/index.php\/expertise\/\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\">Voir les autres sp\u00e9cialit\u00e9s<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-7ef4716 elementor-widget elementor-widget-spacer\" data-id=\"7ef4716\" data-element_type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\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\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"<p>Sollicit\u00e9s chaque jour davantage par une client\u00e8le venant chercher conseil dans des domaines aussi vari\u00e9s que le\u00a0conseil juridique ou fiscal, [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"parent":0,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"_acf_changed":false,"site-sidebar-layout":"no-sidebar","site-content-layout":"","ast-site-content-layout":"full-width-container","site-content-style":"default","site-sidebar-style":"default","ast-global-header-display":"","ast-banner-title-visibility":"","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"disabled","ast-breadcrumbs-content":"","ast-featured-img":"disabled","footer-sml-layout":"","theme-transparent-header-meta":"","adv-header-id-meta":"","stick-header-meta":"","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","astra-migrate-meta-layouts":"default","ast-page-background-enabled":"default","ast-page-background-meta":{"desktop":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center 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center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"footnotes":""},"class_list":["post-301","page","type-page","status-publish","hentry"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast 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