{"id":477,"date":"2010-03-21T11:56:02","date_gmt":"2010-03-21T09:56:02","guid":{"rendered":"http:\/\/www.rhexpat.com\/blog\/?p=477"},"modified":"2015-05-26T11:30:33","modified_gmt":"2015-05-26T09:30:33","slug":"optimisations-fiscales-pour-les-expatries-ou-impatries","status":"publish","type":"post","link":"https:\/\/www.rhexpat.com\/blog\/optimisations-fiscales-pour-les-expatries-ou-impatries\/","title":{"rendered":"Optimisations fiscales pour les expatri\u00e9s ou impatries"},"content":{"rendered":"<p style=\"text-align: justify;\">\n<style type=\"text\/css\">\n\t<!--{cke_protected}%3C!%2D%2D%7Bcke_protected%7D%253C!%252D%252D%257Bcke_protected%257D%25253C!%25252D%25252D%25257Bcke_protected%25257D%2525253C!%2525252D%2525252D%2525257Bcke_protected%2525257D%252525253C!%252525252D%252525252D%252525257Bcke_protected%252525257D%25252525253C!%25252525252D%25252525252D%25252525257Bcke_protected%25252525257D%2525252525253C!%2525252525252D%2525252525252D%2525252525257Bcke_protected%2525252525257D%252525252525253C!%252525252525252D%252525252525252D%252525252525257Bcke_protected%252525252525257D%25252525252525253C!%25252525252525252D%25252525252525252D%25252525252525257Bcke_protected%25252525252525257D%2525252525252525253C!%2525252525252525252D%2525252525252525252D%2525252525252525257Bcke_protected%2525252525252525257D%252525252525252525253C!%252525252525252525252D%252525252525252525252D%252525252525252525250A%2525252525252525252509%2525252525252525252509%2525252525252525252540page%2525252525252525252520%252525252525252525257B%2525252525252525252520margin%252525252525252525253A%25252525252525252525202cm%2525252525252525252520%252525252525252525257D%252525252525252525250A%2525252525252525252509%2525252525252525252509P%2525252525252525252520%252525252525252525257B%2525252525252525252520margin-bottom%252525252525252525253A%25252525252525252525200.21cm%2525252525252525252520%252525252525252525257D%252525252525252525250A%2525252525252525252509%252525252525252525252D%252525252525252525252D%252525252525252525253E%2525252525252525252D%2525252525252525252D%2525252525252525253E%25252525252525252D%25252525252525252D%25252525252525253E%252525252525252D%252525252525252D%252525252525253E%2525252525252D%2525252525252D%2525252525253E%25252525252D%25252525252D%25252525253E%252525252D%252525252D%252525253E%2525252D%2525252D%2525253E%25252D%25252D%25253E%252D%252D%253E%2D%2D%3E-->\n\t<\/style>\n<\/p>\n<p style=\"margin-bottom: 0cm; text-align: justify;\"><span style=\"font-size: 12px;\"><span style=\"font-family: arial,helvetica,sans-serif;\">Afin de promouvoir la mobilit&eacute; internationale des salari&eacute;s de l&rsquo;&eacute;tranger vers la France ou de la France vers l&rsquo;&eacute;tranger, l&rsquo;administration fiscale fran&ccedil;aise a mis en place ces derni&egrave;res ann&eacute;es une l&eacute;gislation fiscale permettant aux salari&eacute;s en situation de mobilit&eacute; internationale de b&eacute;n&eacute;ficier de l&rsquo;exon&eacute;ration d&rsquo;une partie (ou de la totalit&eacute;) de la r&eacute;mun&eacute;ration per&ccedil;ue dans le cadre de&nbsp; cette mobilit&eacute;.<\/span><\/span><\/p>\n<p style=\"margin-bottom: 0cm; text-align: justify;\"><span style=\"font-size: 12px;\"><span style=\"font-family: arial,helvetica,sans-serif;\">Ces exon&eacute;rations peuvent repr&eacute;senter de v&eacute;ritables avantages pour le salari&eacute; (ou la soci&eacute;t&eacute; selon le type de politique de mobilit&eacute; appliqu&eacute;e par celle-ci).<\/span><\/span><\/p>\n<p style=\"margin-bottom: 0cm; text-align: justify;\"><span style=\"font-size: 12px;\"><span style=\"font-family: arial,helvetica,sans-serif;\"><a href=\"http:\/\/www.rhexpat.com\/blog\/?p=535\">L&rsquo;article 81 A-I-1<\/a> permet aux salari&eacute;s d&rsquo;entreprises (ou filiales) &eacute;tablies en France (ou dans l&rsquo;Espace &eacute;conomique europ&eacute;en) travaillant dans des pays avec lesquels la France n&rsquo;a pas sign&eacute; de convention fiscale, d&rsquo;exon&eacute;rer d&rsquo;imp&ocirc;t sur le revenu fran&ccedil;ais la r&eacute;mun&eacute;ration aff&eacute;rente &agrave; cette activit&eacute; sous certaines conditions (ex&nbsp;: &ecirc;tre assujetti &agrave; l&rsquo;imp&ocirc;t sur le revenu dans le pays d&rsquo;accueil, d&rsquo;y payer au moins 2\/3 de l&rsquo;imp&ocirc;t fran&ccedil;ais pay&eacute; &agrave; l&rsquo;&eacute;tranger, etc).<\/span><\/span><\/p>\n<p style=\"margin-bottom: 0cm; text-align: justify;\"><span style=\"font-size: 12px;\"><span style=\"font-family: arial,helvetica,sans-serif;\"><a href=\"http:\/\/www.rhexpat.com\/blog\/?p=483\">L&rsquo;article 81 A-I-2<\/a> permet aux salari&eacute;s d&rsquo;entreprises (ou filiales) &eacute;tablies en France, travaillant dans certaines industries, ou travaillant dans une activit&eacute; de prospection commerciale, de b&eacute;n&eacute;ficier d&rsquo;une exon&eacute;ration d&rsquo;imp&ocirc;t sur le revenu fran&ccedil;ais sur la r&eacute;mun&eacute;ration aff&eacute;rente &agrave; cette activit&eacute; sous certaines conditions (ex&nbsp;: plus de 183 jours pass&eacute;s &agrave; l&rsquo;&eacute;tranger sur 12 mois cons&eacute;cutifs, 120 jours pour la prospection commerciale).<\/span><\/span><\/p>\n<p style=\"margin-bottom: 0cm; text-align: justify;\"><span style=\"font-size: 12px;\"><span style=\"font-family: arial,helvetica,sans-serif;\"><a href=\"http:\/\/www.rhexpat.com\/blog\/?p=434\">L&rsquo;article 81 A-II<\/a> permet aux salari&eacute;s d&rsquo;entreprises (ou filiales) &eacute;tablies en France de travailler &agrave; l&rsquo;&eacute;tranger et d&rsquo;&ecirc;tre exon&eacute;r&eacute; des suppl&eacute;ments de r&eacute;mun&eacute;rations vers&eacute;s pour cette activit&eacute; &agrave; l&rsquo;&eacute;tranger sous certaines conditions (ex&nbsp;: avoir &eacute;t&eacute; clairement d&eacute;termin&eacute; dans l&rsquo;avenant au contrat de travail, etc).<\/span><\/span><\/p>\n<p style=\"margin-bottom: 0cm; text-align: justify;\"><span style=\"font-size: 12px;\"><span style=\"font-family: arial,helvetica,sans-serif;\"><a href=\"http:\/\/www.rhexpat.com\/blog\/?p=115\">L&rsquo;article 155B<\/a> permet aux salari&eacute;s d&eacute;tach&eacute;s ou embauch&eacute;s en France de b&eacute;n&eacute;ficier d&rsquo;une exon&eacute;ration des &eacute;l&eacute;ments de r&eacute;mun&eacute;ration li&eacute;s &agrave; la mission en France ou d&rsquo;une partie de leur r&eacute;mun&eacute;ration totale sous certaines conditions (ex&nbsp;: ne pas avoir &eacute;t&eacute; r&eacute;sident au cours des cinq derni&egrave;res ann&eacute;es fiscales fran&ccedil;aises, d&eacute;clarer au moins le m&ecirc;me net imposable qu&rsquo;un fran&ccedil;ais au m&ecirc;me poste, etc).<\/span><\/span><\/p>\n<p style=\"margin-bottom: 0cm; text-align: justify;\"><span style=\"font-size: 12px;\"><span style=\"font-family: arial,helvetica,sans-serif;\">Une condition identique &agrave; l&rsquo;ensemble de ces articles&nbsp;: &ecirc;tre r&eacute;sident fiscal de France et donc de d&eacute;clarer l&rsquo;ensemble de ces revenus mondiaux en France.<\/span><\/span><\/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\" 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l&rsquo;&eacute;tranger vers la France ou de la France vers l&rsquo;&eacute;tranger, l&rsquo;administration fiscale fran&ccedil;aise a mis en place ces derni&egrave;res ann&eacute;es une l&eacute;gislation fiscale permettant aux salari&eacute;s en situation de mobilit&eacute; internationale de b&eacute;n&eacute;ficier de l&rsquo;exon&eacute;ration d&rsquo;une partie (ou de la totalit&eacute;) de la r&eacute;mun&eacute;ration per&ccedil;ue dans &#8230; <a title=\"Optimisations fiscales pour les expatri\u00e9s ou impatries\" class=\"read-more\" href=\"https:\/\/www.rhexpat.com\/blog\/optimisations-fiscales-pour-les-expatries-ou-impatries\/\" aria-label=\"Plus sur Optimisations fiscales pour les expatri\u00e9s ou impatries\">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],"class_list":["post-477","post","type-post","status-publish","format-standard","hentry","category-24","tag-ami","tag-conseil-mobilite-internationale"],"_links":{"self":[{"href":"https:\/\/www.rhexpat.com\/blog\/wp-json\/wp\/v2\/posts\/477","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=477"}],"version-history":[{"count":14,"href":"https:\/\/www.rhexpat.com\/blog\/wp-json\/wp\/v2\/posts\/477\/revisions"}],"predecessor-version":[{"id":2325,"href":"https:\/\/www.rhexpat.com\/blog\/wp-json\/wp\/v2\/posts\/477\/revisions\/2325"}],"wp:attachment":[{"href":"https:\/\/www.rhexpat.com\/blog\/wp-json\/wp\/v2\/media?parent=477"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.rhexpat.com\/blog\/wp-json\/wp\/v2\/categories?post=477"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.rhexpat.com\/blog\/wp-json\/wp\/v2\/tags?post=477"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}