{"id":1884,"date":"2012-09-28T12:17:19","date_gmt":"2012-09-28T10:17:19","guid":{"rendered":"http:\/\/www.rhexpat.com\/blog\/?p=1884"},"modified":"2013-10-24T11:01:16","modified_gmt":"2013-10-24T09:01:16","slug":"contribution-exceptionnelle-sur-les-hauts-revenus-conventions-fiscales","status":"publish","type":"post","link":"https:\/\/www.rhexpat.com\/blog\/contribution-exceptionnelle-sur-les-hauts-revenus-conventions-fiscales\/","title":{"rendered":"Contribution Exceptionnelle sur les Hauts Revenus \/ Conventions Fiscales"},"content":{"rendered":"<p style=\"text-align: justify;\">L\u2019article 2 de la loi de finances pour 2012 (n\u00b0 2011-1977 du 28 d\u00e9cembre 2011) a cr\u00e9e une contribution, additionnelle \u00e0 l\u2019imp\u00f4t sur le revenu, assise sur le revenu fiscal de r\u00e9f\u00e9rence du foyer fiscal passible de l\u2019imp\u00f4t sur le revenu. Cette &#8220;contribution&#8221; s&#8217;applique \u00e0 compter des revenus per\u00e7us en 2011 et elle s&#8217;applique aux r\u00e9sidents et aux non-r\u00e9sidents fiscaux fran\u00e7ais.<\/p>\n<p style=\"text-align: justify;\">Dans les grandes lignes cette contribution est calcul\u00e9e sur le revenu fiscal de r\u00e9f\u00e9rence en appliquant un taux de :<\/p>\n<div style=\"text-align: justify;\">\n<ul>\n<li>3 % \u00e0 la fraction du revenu fiscal de r\u00e9f\u00e9rence comprise entre 250.000 euros et 500.000 euros pour les contribuables c\u00e9libataires, veufs, s\u00e9par\u00e9s ou divorc\u00e9s et \u00e0 la fraction comprise entre 500.000 euros et 1.000.000 euros pour les contribuables soumis \u00e0 imposition commune;<\/li>\n<\/ul>\n<\/div>\n<div style=\"text-align: justify;\">\n<ul>\n<li>4 % \u00e0 la fraction du revenu fiscal de r\u00e9f\u00e9rence sup\u00e9rieure \u00e0 500.000 euros pour les contribuables c\u00e9libataires, veufs, s\u00e9par\u00e9s ou divorc\u00e9s et \u00e0 la fraction sup\u00e9rieure \u00e0 1.000.000 euros pour les contribuables soumis \u00e0 imposition commune.<\/li>\n<\/ul>\n<\/div>\n<div style=\"text-align: justify;\">Ce qu&#8217;il faut noter dans le cadre de la mobilit\u00e9 internationale c&#8217;est que l&#8217;instruction relative \u00e0 cette contribution pr\u00e9voit le cas d&#8217;une \u00e9ventuelle double imposition pour les contribuables qui seraient \u00e9galement imposables dans un autre pays. Sans rentrer ici dans les d\u00e9tails des conflits de r\u00e9sidence il est \u00e0 noter que l&#8217;instruction pr\u00e9voit donc la disposition suivante :<\/div>\n<div style=\"text-align: justify;\"><\/div>\n<div style=\"text-align: justify;\"><strong>&#8220;Les revenus exon\u00e9r\u00e9s d\u2019imp\u00f4t sur le revenu en France en application des conventions fiscales internationales, y compris ceux pris en compte pour le calcul du taux effectif en mati\u00e8re d\u2019imp\u00f4t sur le revenu, sont exon\u00e9r\u00e9s de la contribution exceptionnelle sur les hauts revenus.&#8221;<\/strong><\/div>\n<div style=\"text-align: justify;\"><\/div>\n<div style=\"text-align: justify;\">Donc les revenus qui seraient exon\u00e9r\u00e9s d&#8217;imp\u00f4t en France par le biais d&#8217;une convention fiscale ne rentrent pas dans la d\u00e9termination du revenu fiscal de r\u00e9f\u00e9rence qui fixe le seuil d&#8217;imposition \u00e0 partir duquel est due cette contribution exceptionnelle.<\/div>\n<div style=\"text-align: justify;\"><\/div>\n<div style=\"text-align: justify;\">Vous pouvez t\u00e9l\u00e9charger l&#8217;instruction ici : <a href=\"http:\/\/www.rhexpat.com\/blog\/wp-content\/uploads\/Contrib.pdf\">contribution exceptionnelle<\/a><\/div>\n<a class=\"synved-social-button synved-social-button-share synved-social-size-24 synved-social-resolution-normal synved-social-provider-facebook nolightbox\" data-provider=\"facebook\" target=\"_blank\" rel=\"nofollow\" title=\"Partagez sur facebook\" href=\"https:\/\/www.facebook.com\/sharer.php?u=https%3A%2F%2Fwww.rhexpat.com%2Fblog&#038;t=Contribution%20Exceptionnelle%20sur%20les%20Hauts%20Revenus%20%2F%20Conventions%20Fiscales&#038;s=100&#038;p&#091;url&#093;=https%3A%2F%2Fwww.rhexpat.com%2Fblog&#038;p&#091;images&#093;&#091;0&#093;=&#038;p&#091;title&#093;=Contribution%20Exceptionnelle%20sur%20les%20Hauts%20Revenus%20%2F%20Conventions%20Fiscales\" style=\"font-size: 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2011) a cr\u00e9e une contribution, additionnelle \u00e0 l\u2019imp\u00f4t sur le revenu, assise sur le revenu fiscal de r\u00e9f\u00e9rence du foyer fiscal passible de l\u2019imp\u00f4t sur le revenu. Cette &#8220;contribution&#8221; s&#8217;applique \u00e0 compter des revenus per\u00e7us en 2011 et elle s&#8217;applique aux &#8230; <a title=\"Contribution Exceptionnelle sur les Hauts Revenus \/ Conventions Fiscales\" class=\"read-more\" href=\"https:\/\/www.rhexpat.com\/blog\/contribution-exceptionnelle-sur-les-hauts-revenus-conventions-fiscales\/\" aria-label=\"Plus sur Contribution Exceptionnelle sur les Hauts Revenus \/ Conventions Fiscales\">Read more<\/a><\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"generate_page_header":"","footnotes":""},"categories":[24],"tags":[135,139,82,83],"class_list":["post-1884","post","type-post","status-publish","format-standard","hentry","category-24","tag-ami","tag-conseil-mobilite-internationale","tag-contribution-exceptionnelle","tag-convention-fiscale"],"_links":{"self":[{"href":"https:\/\/www.rhexpat.com\/blog\/wp-json\/wp\/v2\/posts\/1884","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.rhexpat.com\/blog\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.rhexpat.com\/blog\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.rhexpat.com\/blog\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/www.rhexpat.com\/blog\/wp-json\/wp\/v2\/comments?post=1884"}],"version-history":[{"count":9,"href":"https:\/\/www.rhexpat.com\/blog\/wp-json\/wp\/v2\/posts\/1884\/revisions"}],"predecessor-version":[{"id":2358,"href":"https:\/\/www.rhexpat.com\/blog\/wp-json\/wp\/v2\/posts\/1884\/revisions\/2358"}],"wp:attachment":[{"href":"https:\/\/www.rhexpat.com\/blog\/wp-json\/wp\/v2\/media?parent=1884"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.rhexpat.com\/blog\/wp-json\/wp\/v2\/categories?post=1884"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.rhexpat.com\/blog\/wp-json\/wp\/v2\/tags?post=1884"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}