{"id":483,"date":"2010-03-21T12:05:05","date_gmt":"2010-03-21T10:05:05","guid":{"rendered":"http:\/\/www.rhexpat.com\/blog\/?p=483"},"modified":"2015-05-26T11:30:22","modified_gmt":"2015-05-26T09:30:22","slug":"article-81-a-1-2","status":"publish","type":"post","link":"https:\/\/www.rhexpat.com\/blog\/article-81-a-1-2\/","title":{"rendered":"Article 81 A-I-2"},"content":{"rendered":"<p><span style=\"font-size: 12px;\"><span style=\"font-family: arial,helvetica,sans-serif;\"><\/p>\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><\/span><\/span><span style=\"font-family: arial,helvetica,sans-serif;\"><\/p>\n<style type=\"text\/css\"><\/style>\n<p><\/span><\/p>\n<style type=\"text\/css\"><\/style>\n<p><span style=\"font-size: 12px;\"><span style=\"font-family: arial,helvetica,sans-serif;\"> <\/span><\/span><span style=\"font-size: 12px;\"><span style=\"font-family: arial,helvetica,sans-serif;\"> <\/span><\/span><span style=\"font-size: 12px;\"><span style=\"font-family: arial,helvetica,sans-serif;\"> <\/span><\/span><\/p>\n<p style=\"margin-bottom: 0cm; text-align: justify;\"><span style=\"color: rgb(255, 140, 0);\"><span style=\"font-size: 12px;\"><span style=\"font-family: arial,helvetica,sans-serif;\">\/\/ A qui s&rsquo;applique ce r&eacute;gime sp&eacute;cial d&rsquo;exon&eacute;ration&nbsp;?<\/span><\/span><\/span><\/p>\n<p>\n\t<span style=\"font-size: 12px;\"><span style=\"font-family: arial,helvetica,sans-serif;\"> <\/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;\">Seuls les r&eacute;sidents fiscaux de France, au titre de l&rsquo;article 4B du Code g&eacute;n&eacute;ral des imp&ocirc;ts, envoy&eacute;s en mission &agrave; l&rsquo;&eacute;tranger peuvent b&eacute;n&eacute;ficier de ce r&eacute;gime.<\/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;\"><br \/>\n\t<\/span><\/span><\/p>\n<p style=\"margin-bottom: 0cm; text-align: justify;\"><span style=\"color: rgb(255, 140, 0);\"><span style=\"font-size: 12px;\"><span style=\"font-family: arial,helvetica,sans-serif;\">\/\/ Comment d&eacute;terminer la r&eacute;sidence&nbsp;?<\/span><\/span><\/span><\/p>\n<p>\n\t<span style=\"font-size: 12px;\"><span style=\"font-family: arial,helvetica,sans-serif;\"> <\/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;\">La r&eacute;sidence fiscale en droit interne fran&ccedil;ais se d&eacute;termine de la mani&egrave;re suivante&nbsp;:<\/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;\"><br \/>\n\t<\/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;\">Sont consid&eacute;r&eacute;es comme ayant leur domicile fiscal en France&nbsp;:<\/span><\/span><\/p>\n<p style=\"margin-left: 1.23cm; margin-bottom: 0cm; text-align: justify;\"><span style=\"font-size: 12px;\"><span style=\"font-family: arial,helvetica,sans-serif;\"><br \/>\n\t<\/span><\/span><\/p>\n<ul>\n<li><span style=\"font-size: 12px;\"><span style=\"font-family: arial,helvetica,sans-serif;\">Les personnes qui ont en France leur foyer ou le lieu de s&eacute;jour principal&nbsp;;<\/span><\/span><\/li>\n<li><span style=\"font-size: 12px;\"><span style=\"font-family: arial,helvetica,sans-serif;\">Celles qui exercent en France une activit&eacute; professionnelle, salari&eacute;e ou non, &agrave; moins qu&rsquo;elles ne justifient que cette activit&eacute; y est exerc&eacute;e &agrave; titre accessoire&nbsp;;<\/span><\/span><\/li>\n<li><span style=\"font-size: 12px;\"><span style=\"font-family: arial,helvetica,sans-serif;\">Celles qui ont en France le centre de leurs int&eacute;r&ecirc;ts &eacute;conomiques.<\/span><\/span><\/li>\n<\/ul>\n<p style=\"margin-bottom: 0cm; text-align: justify;\"><span style=\"font-size: 12px;\"><span style=\"font-family: arial,helvetica,sans-serif;\"><br \/>\n\t<\/span><\/span><\/p>\n<p style=\"margin-bottom: 0cm; text-align: justify;\"><span style=\"color: rgb(255, 140, 0);\"><span style=\"font-size: 12px;\"><span style=\"font-family: arial,helvetica,sans-serif;\">\/\/ Ce r&eacute;gime s&rsquo;applique-t-il &agrave; tous les salari&eacute;s travaillant &agrave; l&rsquo;&eacute;tranger&nbsp;?<\/span><\/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;\">Le r&eacute;gime est applicable &agrave; des salari&eacute;s travaillant &agrave; l&rsquo;&eacute;tranger et n&rsquo;&eacute;tant pas impact&eacute;s par les conventions fiscales sign&eacute;es par la France avec des pays tiers.<\/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;\">Exemple: Un salari&eacute; ayant travaill&eacute; aux Etats-Unis pendant 190 jours (1<sup>er<\/sup> octobre 2008 au 15 avril 2009) puis en Russie pendant 200 jours (16 avril 2009 jusqu&rsquo;&agrave; la fin des 200 jours) peut &ecirc;tre consid&eacute;r&eacute; comme imposable aux Etats-Unis et en Russie de par les conventions fiscales sign&eacute;es par la France avec ces deux pays (application des articles de la convention concernant l&rsquo;imposition des traitements et salaires). Il reste &eacute;galement r&eacute;sident fiscal de France du fait que sa famille reste en France pendant toute la dur&eacute;e des deux missions.<\/span><\/span><\/p>\n<p style=\"margin-bottom: 0cm; text-align: justify;\">&nbsp;<\/p>\n<p style=\"margin-bottom: 0cm; text-align: justify;\"><span style=\"font-size: 12px;\"><span style=\"font-family: arial,helvetica,sans-serif;\">Par contre, un salari&eacute; qui passe 50 jours en Russie, 40 jours aux Etats-Unis, 30 jours au Royaume-Uni et 40 jours au Mexique sera, s&rsquo;il n&rsquo;y pas de refacturation des co&ucirc;ts &agrave; chaque entit&eacute; d&rsquo;accueil, consid&eacute;r&eacute; comme uniquement imposable en France. En effet, celui-ci est consid&eacute;r&eacute; comme non-imposable dans l&rsquo;ensemble de ces pays de par les conventions et peut b&eacute;n&eacute;ficier &eacute;galement, en application de l&rsquo;article 81A-I-2 du Code g&eacute;n&eacute;ral des imp&ocirc;ts, d&rsquo;une exon&eacute;ration fiscale en France pour la r&eacute;mun&eacute;ration per&ccedil;ue durant ces diff&eacute;rentes missions.<\/span><\/span><\/p>\n<p style=\"margin-bottom: 0cm; text-align: justify;\"><span style=\"color: rgb(255, 140, 0);\"><span style=\"font-size: 12px;\"><span style=\"font-family: arial,helvetica,sans-serif;\"><br \/>\n\t<\/span><\/span><\/span><\/p>\n<p style=\"margin-bottom: 0cm; text-align: justify;\"><span style=\"color: rgb(255, 140, 0);\"><span style=\"font-size: 12px;\"><span style=\"font-family: arial,helvetica,sans-serif;\">\/\/ Le salari&eacute; doit-il respecter certaines conditions pour b&eacute;n&eacute;ficier du r&eacute;gime&nbsp;?<\/span><\/span><\/span><\/p>\n<p style=\"margin-bottom: 0cm; text-align: justify;\">\n\t<span style=\"font-size: 12px;\"><span style=\"font-family: arial,helvetica,sans-serif;\">L&rsquo;application des dispositions de l&rsquo;article 81 A-I-2 est assujettie au fait que l&#39;activit&eacute; soit exerc&eacute;e dans les conditions suivantes :<\/span><\/span><\/p>\n<p style=\"margin-bottom: 0cm; text-align: justify;\">&#8211; soit pendant une dur&eacute;e sup&eacute;rieure &agrave; cent quatre-vingt-trois jours au cours d&#39;une p&eacute;riode de douze mois cons&eacute;cutifs lorsqu&#39;elle se rapporte aux domaines suivants :<\/p>\n<p>\ta) Chantiers de construction ou de montage, installation d&#39;ensembles industriels, leur mise en route, leur exploitation et l&#39;ing&eacute;nierie y aff&eacute;rente ;<\/p>\n<p>\tb) Recherche ou extraction de ressources naturelles ;<\/p>\n<p>\tc) Navigation &agrave; bord de navires immatricul&eacute;s au registre international fran&ccedil;ais,<\/p>\n<p>\t&#8211; soit pendant une dur&eacute;e sup&eacute;rieure &agrave; cent vingt jours au cours d&#39;une p&eacute;riode de douze mois cons&eacute;cutifs lorsqu&#39;elle se rapporte &agrave; des activit&eacute;s de prospection commerciale.<\/p>\n<p style=\"margin-bottom: 0cm; text-align: justify;\">&nbsp;<\/p>\n<ol><\/ol>\n<p style=\"margin-bottom: 0cm; text-align: justify;\"><span style=\"font-size: 12px;\"><span style=\"font-family: arial,helvetica,sans-serif;\"><b>Attention au calcul des 183 ou 120 jours&nbsp;:<\/b><\/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;\"><br \/>\n\t<\/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;\"><b>&#8211; les 12 mois cons&eacute;cutifs peuvent s&rsquo;&eacute;tendre sur 2 ann&eacute;es fiscales diff&eacute;rentes&nbsp;;<\/b><\/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;\"><b>&#8211; les jours de repos compensateur, m&ecirc;me si pris en France, peuvent &ecirc;tre pris en compte pour le calcul.<\/b><\/span><\/span><\/p>\n<p style=\"margin-bottom: 0cm; text-align: justify;\"><span style=\"color: rgb(255, 140, 0);\"><span style=\"font-size: 12px;\"><span style=\"font-family: arial,helvetica,sans-serif;\"><br \/>\n\t<\/span><\/span><\/span><\/p>\n<ol start=\"5\"><\/ol>\n<p style=\"margin-bottom: 0cm; text-align: justify;\"><span style=\"color: rgb(255, 140, 0);\"><span style=\"font-size: 12px;\"><span style=\"font-family: arial,helvetica,sans-serif;\">\/\/ Le salari&eacute; b&eacute;n&eacute;ficie-t-il d&rsquo;une exon&eacute;ration totale&nbsp;?<\/span><\/span><\/span><\/p>\n<ol start=\"5\"><\/ol>\n<p style=\"margin-bottom: 0cm; text-align: justify;\"><span style=\"font-size: 12px;\"><span style=\"font-family: arial,helvetica,sans-serif;\">Le salari&eacute; b&eacute;n&eacute;ficie, si l&rsquo;ensemble des conditions mentionn&eacute;es ci-dessous sont respect&eacute;es, d&rsquo;une exon&eacute;ration totale sur l&rsquo;ensemble de la r&eacute;mun&eacute;ration per&ccedil;ue pour son activit&eacute; &agrave; l&rsquo;&eacute;tranger, que celle-ci soit sa r&eacute;mun&eacute;ration de base (ex&nbsp;: salaire de base) ou un suppl&eacute;ment de r&eacute;mun&eacute;ration (ex&nbsp;: prime de d&eacute;tachement)<\/span><\/span><\/p>\n<p style=\"margin-bottom: 0cm; text-align: justify;\">&nbsp;<\/p>\n<p style=\"margin-bottom: 0cm; text-align: justify;\"><span style=\"color: rgb(255, 140, 0);\"><span style=\"font-size: 12px;\"><span style=\"font-family: arial,helvetica,sans-serif;\">\/\/ Le salari&eacute; peut-il compl&egrave;tement omettre ce montant de sa d&eacute;claration d&rsquo;imp&ocirc;t sur le revenu fran&ccedil;ais&nbsp;?<\/span><\/span><\/span><\/p>\n<p>\n\t<span style=\"font-size: 12px;\"><span style=\"font-family: arial,helvetica,sans-serif;\"> <\/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;\">Bien qu&rsquo;&eacute;tant exon&eacute;r&eacute;e de l&rsquo;imp&ocirc;t sur le revenu fran&ccedil;ais, cette r&eacute;mun&eacute;ration doit tout de m&ecirc;me &ecirc;tre d&eacute;clar&eacute;e sur la d&eacute;claration d&rsquo;imp&ocirc;t sur le revenu en case TI du formulaire de base (formulaire n&deg; 2042) puisque celle-ci permettra de calculer le taux effectif d&rsquo;imposition sur l&rsquo;ensemble de la r&eacute;mun&eacute;ration.<\/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;\"><br \/>\n\t<\/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;\"><u>Exemple&nbsp;: <\/u> <\/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;\">Un salari&eacute; a travaill&eacute; sur des chantiers p&eacute;trolif&egrave;res dans 8 pays au cours de la p&eacute;riode juillet 2008 &agrave; fin juin 2009 (quatre missions sur le second semestre 2008 et 4 missions sur le premier semestre 2009). <\/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;\">Chaque mission a dur&eacute; une p&eacute;riode de 20 jours cons&eacute;cutifs lui octroyant pour chaque mission 4 jours de repos compensateur. <\/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;\">Le salari&eacute; aura donc effectu&eacute; 184 jours &agrave; l&rsquo;&eacute;tranger durant cette p&eacute;riode (8 missions de 20 +4 jours, soit 184 jours).<\/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;\"><br \/>\n\t<\/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;\">Durant ces missions, il aura per&ccedil;u une prime de 20% de son salaire de base qui est de 60 000 euros par an.<\/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;\">Ayant travaill&eacute; 200 jours sur l&rsquo;ann&eacute;e fiscale 2008 et 200 jours sur l&rsquo;ann&eacute;e fiscale 2009, il devra d&eacute;clarer sur les deux ann&eacute;es fiscale comme r&eacute;mun&eacute;ration imposable en France, 120 \/ 200 de la r&eacute;mun&eacute;ration totale , soit 36 000 euros chaque ann&eacute;e (72 000 euros sur 2 ans). Or, ce salari&eacute; a per&ccedil;u durant ces deux ann&eacute;es fiscales 144 000 euros.<\/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;\"><br \/>\n\t<\/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;\">Les 72 000 euros restant devront &eacute;galement &ecirc;tre d&eacute;clar&eacute;s afin de d&eacute;terminer le taux effectif d&rsquo;imposition mais b&eacute;n&eacute;ficieront de l&rsquo;exon&eacute;ration conform&eacute;ment &agrave; l&rsquo;article 81A-1-2 du Code g&eacute;n&eacute;ral des imp&ocirc;ts.<\/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\" 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style=\"font-size: 12px;\"><span style=\"font-family: arial,helvetica,sans-serif;\"> <\/span><\/span><span style=\"font-size: 12px;\"><span style=\"font-family: arial,helvetica,sans-serif;\"> <\/span><\/span><\/p>\n<p style=\"margin-bottom: 0cm; text-align: justify;\"><span style=\"color: rgb(255, 140, 0);\"><span style=\"font-size: 12px;\"><span style=\"font-family: arial,helvetica,sans-serif;\">\/\/ A qui s\u2019applique ce r\u00e9gime sp\u00e9cial d\u2019exon\u00e9ration\u00a0?<\/span><\/span><\/span><\/p>\n<p>\n <span style=\"font-size: 12px;\"><span style=\"font-family: arial,helvetica,sans-serif;\"> <\/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;\">Seuls les r\u00e9sidents fiscaux de France, au titre de l\u2019article 4B du<\/span><\/span><\/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-483","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\/483","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=483"}],"version-history":[{"count":16,"href":"https:\/\/www.rhexpat.com\/blog\/wp-json\/wp\/v2\/posts\/483\/revisions"}],"predecessor-version":[{"id":2324,"href":"https:\/\/www.rhexpat.com\/blog\/wp-json\/wp\/v2\/posts\/483\/revisions\/2324"}],"wp:attachment":[{"href":"https:\/\/www.rhexpat.com\/blog\/wp-json\/wp\/v2\/media?parent=483"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.rhexpat.com\/blog\/wp-json\/wp\/v2\/categories?post=483"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.rhexpat.com\/blog\/wp-json\/wp\/v2\/tags?post=483"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}