{"id":3054,"date":"2015-04-01T14:04:42","date_gmt":"2015-04-01T12:04:42","guid":{"rendered":"http:\/\/www.rhexpat.com\/blog\/?p=3054"},"modified":"2015-05-26T11:01:53","modified_gmt":"2015-05-26T09:01:53","slug":"lactualite-sur-les-conventions-fiscales-signees-avec-la-france","status":"publish","type":"post","link":"https:\/\/www.rhexpat.com\/blog\/lactualite-sur-les-conventions-fiscales-signees-avec-la-france\/","title":{"rendered":"L\u2019actualit\u00e9 sur les conventions fiscales sign\u00e9es avec la France"},"content":{"rendered":"<ul>\n<li style=\"text-align: justify\"><strong><em>France \u2013 Allemagne\u00a0: la signature d\u2019un avenant fiscal sur les frontaliers<\/em><\/strong><\/li>\n<\/ul>\n<p style=\"text-align: justify\">La France et l&#8217;Allemagne sont li\u00e9es par une convention fiscale depuis 1959. Un avenant \u00e0 cette convention fiscale a \u00e9t\u00e9 sign\u00e9.<\/p>\n<p style=\"text-align: justify\">Cet avenant d\u00e9coule d\u2019un accord conclu fin 2013 entre les minist\u00e8res des finances des deux Etats, qui porte sur la situation particuli\u00e8re des travailleurs frontaliers (actifs et retrait\u00e9s) travaillant en Allemagne mais r\u00e9sidant en France, et parfois soumis \u00e0 des situations de double imposition. Selon le communiqu\u00e9 de l\u2019\u00e9poque, cet accord doit <em>\u00ab?permettre aux contribuables concern\u00e9s de ne plus \u00eatre tax\u00e9s en Allemagne, en contrepartie de quoi une compensation financi\u00e8re sera vers\u00e9e par la France?\u00bb.<\/em><\/p>\n<p>Convention fiscale France-Allemagne:\u00a0<a href=\"http:\/\/www.impots.gouv.fr\/portal\/deploiement\/p1\/fichedescriptive_1721\/fichedescriptive_1721.pdf\" target=\"_blank\">http:\/\/www.impots.gouv.fr\/portal\/deploiement\/p1\/fichedescriptive_1721\/fichedescriptive_1721.pdf<\/a><\/p>\n<ul style=\"text-align: justify\">\n<li><strong><em>France \u2013 Andorre\u00a0: la convention fiscale accord\u00e9e<\/em><\/strong><\/li>\n<\/ul>\n<p style=\"text-align: justify\">Le Parlement a ratifi\u00e9 jeudi 5 mars 2015, par un vote d\u00e9finitif de l&#8217;Assembl\u00e9e nationale, une convention sign\u00e9e en 2013 entre la France et Andorre visant \u00e0 \u00e9viter les doubles impositions, ainsi qu&#8217;\u00e0 pr\u00e9venir l&#8217;\u00e9vasion et la fraude fiscale sur l&#8217;imp\u00f4t sur le revenu.<\/p>\n<p>Convention fiscale France-Andorre:\u00a0<a href=\"http:\/\/www.legalisfiscal.com\/fr\/2810\/novetats-fiscals\/analisi-del-conveni-de-doble-imposicio-andorra-franca.html\" target=\"_blank\">http:\/\/www.legalisfiscal.com\/fr\/2810\/novetats-fiscals\/analisi-del-conveni-de-doble-imposicio-andorra-franca.html<\/a><\/p>\n<ul style=\"text-align: justify\">\n<li><strong><em>France \u2013 Qatar\u00a0: la convention qui fait toujours pol\u00e9mique<\/em><\/strong><\/li>\n<\/ul>\n<p style=\"text-align: justify\">La convention fiscale entre la France et le Qatar, qui fait r\u00e9guli\u00e8rement pol\u00e9mique, est l&#8217;une des plus avantageuses qui soient, avec celle sign\u00e9e avec le Kowe\u00eft. Elle exon\u00e8re une grande partie des investissements, des revenus et des actifs d\u00e9tenus par le micro-Etat et ses ressortissants en France.<\/p>\n<p style=\"text-align: justify\">La premi\u00e8re version date de 1990, et visait \u00e0 accompagner le d\u00e9veloppement des \u00e9changes entre les deux Etats. Mais elle a \u00e9t\u00e9 sensiblement \u00e9largie par la majorit\u00e9 pr\u00e9c\u00e9dente, en\u00a02008, \u00e0 l&#8217;occasion de la signature de plusieurs contrats, notamment dans l&#8217;\u00e9nergie.<\/p>\n<p style=\"text-align: justify\">Un avenant a supprim\u00e9 la\u00a0retenue \u00e0 la source sur les dividendes et int\u00e9r\u00eats per\u00e7us par des\u00a0Qataris en France, alors que ceux-ci sont peu impos\u00e9s dans leur\u00a0pays d&#8217;origine. Il exon\u00e8re en outre d&#8217;imp\u00f4t sur la fortune pendant cinq ans les biens situ\u00e9s hors de France d\u00e9tenus par des Qataris. Un\u00a0r\u00e9gime d\u00e9rogatoire\u00a0: l&#8217;imp\u00f4t sur\u00a0la fortune s&#8217;applique normalement aux biens situ\u00e9s \u00e0 la fois en France et hors de France.<strong><em>\u00a0<\/em><\/strong><\/p>\n<p style=\"text-align: justify\">Convention fiscale France-Qatar:\u00a0<a href=\"http:\/\/www.impots.gouv.fr\/portal\/deploiement\/p1\/fichedescriptive_2100\/fichedescriptive_2100.pdf\" target=\"_blank\">http:\/\/www.impots.gouv.fr\/portal\/deploiement\/p1\/fichedescriptive_2100\/fichedescriptive_2100.pdf<\/a><\/p>\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=L%E2%80%99actualit%C3%A9%20sur%20les%20conventions%20fiscales%20sign%C3%A9es%20avec%20la%20France&#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;=L%E2%80%99actualit%C3%A9%20sur%20les%20conventions%20fiscales%20sign%C3%A9es%20avec%20la%20France\" style=\"font-size: 0px;width:24px;height:24px;margin:0;margin-bottom:5px;margin-right:5px\"><img loading=\"lazy\" decoding=\"async\" alt=\"Facebook\" title=\"Partagez sur facebook\" class=\"synved-share-image synved-social-image synved-social-image-share\" width=\"24\" height=\"24\" style=\"display: inline;width:24px;height:24px;margin: 0;padding: 0;border: none;box-shadow: none\" src=\"https:\/\/www.rhexpat.com\/blog\/wp-content\/plugins\/social-media-feather\/synved-social\/image\/social\/regular\/24x24\/facebook.png\" \/><\/a><a class=\"synved-social-button synved-social-button-share synved-social-size-24 synved-social-resolution-normal synved-social-provider-twitter nolightbox\" data-provider=\"twitter\" target=\"_blank\" rel=\"nofollow\" title=\"Partager sur Twiter\" href=\"https:\/\/twitter.com\/intent\/tweet?url=https%3A%2F%2Fwww.rhexpat.com%2Fblog&#038;text=Hey%20check%20this%20out\" style=\"font-size: 0px;width:24px;height:24px;margin:0;margin-bottom:5px;margin-right:5px\"><img loading=\"lazy\" decoding=\"async\" alt=\"twitter\" title=\"Partager sur Twiter\" class=\"synved-share-image synved-social-image synved-social-image-share\" width=\"24\" height=\"24\" style=\"display: inline;width:24px;height:24px;margin: 0;padding: 0;border: none;box-shadow: none\" src=\"https:\/\/www.rhexpat.com\/blog\/wp-content\/plugins\/social-media-feather\/synved-social\/image\/social\/regular\/24x24\/twitter.png\" \/><\/a><a class=\"synved-social-button synved-social-button-share synved-social-size-24 synved-social-resolution-normal synved-social-provider-linkedin nolightbox\" data-provider=\"linkedin\" target=\"_blank\" rel=\"nofollow\" title=\"Partager sur Linkedin\" href=\"https:\/\/www.linkedin.com\/shareArticle?mini=true&#038;url=https%3A%2F%2Fwww.rhexpat.com%2Fblog&#038;title=L%E2%80%99actualit%C3%A9%20sur%20les%20conventions%20fiscales%20sign%C3%A9es%20avec%20la%20France\" style=\"font-size: 0px;width:24px;height:24px;margin:0;margin-bottom:5px\"><img loading=\"lazy\" decoding=\"async\" alt=\"linkedin\" title=\"Partager sur Linkedin\" class=\"synved-share-image synved-social-image synved-social-image-share\" width=\"24\" height=\"24\" style=\"display: inline;width:24px;height:24px;margin: 0;padding: 0;border: none;box-shadow: none\" src=\"https:\/\/www.rhexpat.com\/blog\/wp-content\/plugins\/social-media-feather\/synved-social\/image\/social\/regular\/24x24\/linkedin.png\" \/><\/a><a class=\"synved-social-button synved-social-button-share synved-social-size-24 synved-social-resolution-hidef 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=L%E2%80%99actualit%C3%A9%20sur%20les%20conventions%20fiscales%20sign%C3%A9es%20avec%20la%20France&#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;=L%E2%80%99actualit%C3%A9%20sur%20les%20conventions%20fiscales%20sign%C3%A9es%20avec%20la%20France\" style=\"font-size: 0px;width:24px;height:24px;margin:0;margin-bottom:5px;margin-right:5px\"><img loading=\"lazy\" decoding=\"async\" alt=\"Facebook\" title=\"Partagez sur facebook\" class=\"synved-share-image synved-social-image synved-social-image-share\" width=\"24\" height=\"24\" style=\"display: inline;width:24px;height:24px;margin: 0;padding: 0;border: none;box-shadow: none\" src=\"https:\/\/www.rhexpat.com\/blog\/wp-content\/plugins\/social-media-feather\/synved-social\/image\/social\/regular\/48x48\/facebook.png\" \/><\/a><a class=\"synved-social-button synved-social-button-share synved-social-size-24 synved-social-resolution-hidef synved-social-provider-twitter nolightbox\" data-provider=\"twitter\" target=\"_blank\" rel=\"nofollow\" title=\"Partager sur Twiter\" href=\"https:\/\/twitter.com\/intent\/tweet?url=https%3A%2F%2Fwww.rhexpat.com%2Fblog&#038;text=Hey%20check%20this%20out\" style=\"font-size: 0px;width:24px;height:24px;margin:0;margin-bottom:5px;margin-right:5px\"><img loading=\"lazy\" decoding=\"async\" alt=\"twitter\" title=\"Partager sur Twiter\" class=\"synved-share-image synved-social-image synved-social-image-share\" width=\"24\" height=\"24\" style=\"display: inline;width:24px;height:24px;margin: 0;padding: 0;border: none;box-shadow: none\" src=\"https:\/\/www.rhexpat.com\/blog\/wp-content\/plugins\/social-media-feather\/synved-social\/image\/social\/regular\/48x48\/twitter.png\" \/><\/a><a class=\"synved-social-button synved-social-button-share synved-social-size-24 synved-social-resolution-hidef synved-social-provider-linkedin nolightbox\" data-provider=\"linkedin\" target=\"_blank\" rel=\"nofollow\" title=\"Partager sur Linkedin\" href=\"https:\/\/www.linkedin.com\/shareArticle?mini=true&#038;url=https%3A%2F%2Fwww.rhexpat.com%2Fblog&#038;title=L%E2%80%99actualit%C3%A9%20sur%20les%20conventions%20fiscales%20sign%C3%A9es%20avec%20la%20France\" style=\"font-size: 0px;width:24px;height:24px;margin:0;margin-bottom:5px\"><img loading=\"lazy\" decoding=\"async\" alt=\"linkedin\" title=\"Partager sur Linkedin\" class=\"synved-share-image synved-social-image synved-social-image-share\" width=\"24\" height=\"24\" style=\"display: inline;width:24px;height:24px;margin: 0;padding: 0;border: none;box-shadow: none\" src=\"https:\/\/www.rhexpat.com\/blog\/wp-content\/plugins\/social-media-feather\/synved-social\/image\/social\/regular\/48x48\/linkedin.png\" \/><\/a>","protected":false},"excerpt":{"rendered":"<p>France \u2013 Allemagne\u00a0: la signature d\u2019un avenant fiscal sur les frontaliers La France et l&#8217;Allemagne sont li\u00e9es par une convention fiscale depuis 1959. Un avenant \u00e0 cette convention fiscale a \u00e9t\u00e9 sign\u00e9. Cet avenant d\u00e9coule d\u2019un accord conclu fin 2013 entre les minist\u00e8res des finances des deux Etats, qui porte sur la situation particuli\u00e8re des &#8230; <a title=\"L\u2019actualit\u00e9 sur les conventions fiscales sign\u00e9es avec la France\" class=\"read-more\" href=\"https:\/\/www.rhexpat.com\/blog\/lactualite-sur-les-conventions-fiscales-signees-avec-la-france\/\" aria-label=\"Plus sur L\u2019actualit\u00e9 sur les conventions fiscales sign\u00e9es avec la France\">Read more<\/a><\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"generate_page_header":"","footnotes":""},"categories":[24],"tags":[135,207,19],"class_list":["post-3054","post","type-post","status-publish","format-standard","hentry","category-24","tag-ami","tag-convention","tag-fiscalite"],"_links":{"self":[{"href":"https:\/\/www.rhexpat.com\/blog\/wp-json\/wp\/v2\/posts\/3054","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=3054"}],"version-history":[{"count":2,"href":"https:\/\/www.rhexpat.com\/blog\/wp-json\/wp\/v2\/posts\/3054\/revisions"}],"predecessor-version":[{"id":3056,"href":"https:\/\/www.rhexpat.com\/blog\/wp-json\/wp\/v2\/posts\/3054\/revisions\/3056"}],"wp:attachment":[{"href":"https:\/\/www.rhexpat.com\/blog\/wp-json\/wp\/v2\/media?parent=3054"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.rhexpat.com\/blog\/wp-json\/wp\/v2\/categories?post=3054"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.rhexpat.com\/blog\/wp-json\/wp\/v2\/tags?post=3054"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}