{"id":678,"date":"2010-07-06T22:08:02","date_gmt":"2010-07-06T20:08:02","guid":{"rendered":"http:\/\/www.rhexpat.com\/blog\/?p=678"},"modified":"2015-05-26T11:29:45","modified_gmt":"2015-05-26T09:29:45","slug":"la-retenue-a-la-source-2","status":"publish","type":"post","link":"https:\/\/www.rhexpat.com\/blog\/la-retenue-a-la-source-2\/","title":{"rendered":"La Retenue \u00e0 la Source 2011"},"content":{"rendered":"<p style=\"text-align: justify;\"><span style=\"font-size: 12px;\"><span style=\"font-family: arial,helvetica,sans-serif;\"><span lang=\"EN-US\">Dans notre section &laquo;&nbsp;impatriation &#8211;&nbsp;fiscalit&eacute;&nbsp;&raquo;, nous avons attir&eacute; votre attention sur l&rsquo;importance de d&eacute;terminer la r&eacute;sidence fiscale de votre salari&eacute; impatri&eacute; afin d&rsquo;&eacute;viter un certain nombre d&rsquo;erreurs. L&rsquo;une des erreurs les plus fr&eacute;quentes est l&rsquo;oubli par l&rsquo;employeur du d&eacute;p&ocirc;t de la d&eacute;claration mensuelle de retenue &agrave; la source pour les salari&eacute;s non-r&eacute;sidents fiscaux de France. <\/span><\/span><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-size: 12px;\"><span style=\"font-family: arial,helvetica,sans-serif;\"><span lang=\"EN-US\">Le fait de ne pas conna&icirc;tre le statut fiscal de votre salari&eacute; ou les r&egrave;gles d&rsquo;impositions d&rsquo;un revenu vers&eacute; &agrave; l&rsquo;un de vos salari&eacute;s n&rsquo;est pas accept&eacute; par l&rsquo;administration fiscale comme une excuse valable pour l&rsquo;oubli du d&eacute;p&ocirc;t des d&eacute;clarations mensuelles de retenue &agrave; la source.<\/span><\/span><\/span><span lang=\"EN-US\" style=\"\"><o:p><\/o:p><\/span><\/p>\n<p class=\"MsoNormal\" style=\"text-align: justify;\"><span style=\"font-size: 12px;\"><span style=\"font-family: arial,helvetica,sans-serif;\"><span lang=\"EN-US\"><span _fck_bookmark=\"1\" style=\"display: none;\">&nbsp;<\/span><span _fck_bookmark=\"1\" style=\"display: none;\">&nbsp;<\/span>Il est donc important, en tant qu&rsquo;employeur, de :<\/span><\/span><\/span><span lang=\"EN-US\" style=\"\"><o:p><\/o:p><\/span><\/p>\n<ul>\n<li style=\"text-align: justify;\"><span style=\"font-size: 12px;\"><span style=\"font-family: arial,helvetica,sans-serif;\"><span lang=\"EN-US\">conna&icirc;tre le statut fiscal de vos employ&eacute;s ;<\/span><\/span><\/span><span lang=\"EN-US\" style=\"\"><o:p><\/o:p><\/span><\/li>\n<li style=\"text-align: justify;\"><span style=\"font-size: 12px;\"><span style=\"font-family: arial,helvetica,sans-serif;\"><span lang=\"EN-US\">conna&icirc;tre les r&egrave;gles d&rsquo;imposition des diff&eacute;rents revenus qLLue vous vers&eacute;s &agrave; vos salari&eacute;s ;<\/span><\/span><\/span><span lang=\"EN-US\" style=\"\"><o:p><\/o:p><\/span><\/li>\n<li style=\"text-align: justify;\"><span style=\"font-size: 12px;\"><span style=\"font-family: arial,helvetica,sans-serif;\"><span lang=\"EN-US\">faire un suivi des revenus vers&eacute;s apr&egrave;s son d&eacute;part de France et li&eacute;s en tout ou en partie &agrave; une activit&eacute; en France.<\/span><\/span><\/span><span lang=\"EN-US\" style=\"\"><o:p><\/o:p><\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-size: 12px;\"><span style=\"font-family: arial,helvetica,sans-serif;\"><span lang=\"EN-US\">Dans cet article, nous essayerons de vous donner un maximum de r&eacute;flexes vous permettant d&rsquo;&eacute;viter les mauvaises surprises fiscales.<\/span><\/span><\/span><span lang=\"EN-US\" style=\"\"><o:p><\/o:p><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-size: 12px;\"><span style=\"font-family: arial,helvetica,sans-serif;\"><a href=\"#1\"><span lang=\"EN-US\"><span style=\"color: rgb(255, 165, 0);\">\/\/ Quand doit-on d&eacute;poser une d&eacute;claration mensuelle de retenue &agrave; la source ?<\/span><\/span><\/a><\/span><\/span><o:p><\/o:p><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-size: 12px;\"><span style=\"font-family: arial,helvetica,sans-serif;\"><a href=\"#2\"><span style=\"color: rgb(255, 165, 0);\"><span lang=\"EN-US\">\/\/ Le calcul de la retenue &agrave; la source<\/span><\/span><\/a><\/span><\/span><span lang=\"EN-US\" style=\"\"><o:p><\/o:p><\/span><span style=\"font-size: 12px;\"><span style=\"font-family: arial,helvetica,sans-serif;\"><a href=\"#2\"><span style=\"color: rgb(255, 165, 0);\"><br \/>\n\t<\/span><\/a><\/span><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-size: 12px;\"><span style=\"font-family: arial,helvetica,sans-serif;\"><a href=\"#3\"><span style=\"color: rgb(255, 165, 0);\"><span lang=\"EN-US\">\/\/ Ne pas oublier de d&eacute;clarer certains revenus<\/span><\/span><\/a><\/span><\/span><span lang=\"EN-US\" style=\"\"><o:p><\/o:p><\/span><span style=\"font-size: 12px;\"><span style=\"font-family: arial,helvetica,sans-serif;\"><a href=\"#3\"><span style=\"color: rgb(255, 165, 0);\"><br \/>\n\t<\/span><\/a><\/span><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-size: 12px;\"><span style=\"font-family: arial,helvetica,sans-serif;\"><span lang=\"EN-US\"><o:p>&nbsp;<\/o:p><\/span><\/span><\/span><span style=\"font-family: arial,helvetica,sans-serif;\"><span style=\"font-size: 12px;\"><span lang=\"EN-US\"><o:p><\/o:p><\/span><\/span><\/span><span style=\"font-size: 12px;\"><span style=\"font-family: arial,helvetica,sans-serif;\"><span lang=\"EN-US\"><o:p><\/o:p><o:p><\/o:p><o:p><\/o:p><a name=\"1\"><\/a><\/span><\/span><\/span><\/p>\n<p class=\"MsoNormal\" style=\"text-align: justify;\"><span style=\"font-size: 12px;\"><span style=\"font-family: arial,helvetica,sans-serif;\"><span style=\"color: rgb(255, 165, 0);\"><span lang=\"EN-US\">\/\/ Quand doit-on d&eacute;poser une d&eacute;claration mensuelle de retenue &agrave; la source ?<\/span><\/span><\/span><\/span><span lang=\"EN-US\" style=\"\"><o:p><\/o:p><\/span><\/p>\n<p class=\"MsoNormal\" style=\"text-align: justify;\"><span style=\"font-size: 12px;\"><span style=\"font-family: arial,helvetica,sans-serif;\"><span lang=\"EN-US\">Un salari&eacute; consid&eacute;r&eacute; comme non-r&eacute;sident fiscal de France doit reporter en France ses revenus correspondant &agrave; son activit&eacute; en France., conform&eacute;ment &agrave; l&rsquo;article 164 B I d du CGI.<\/span><\/span><\/span><span lang=\"EN-US\" style=\"\"><o:p><\/o:p><\/span><\/p>\n<p class=\"MsoNormal\" style=\"text-align: justify;\"><span style=\"font-size: 12px;\"><span style=\"font-family: arial,helvetica,sans-serif;\"><span lang=\"EN-US\">Mais de nombreux employeurs et employ&eacute;s sont persuad&eacute;s que le fait qu&rsquo;un employ&eacute; passe moins de 183 jours en France exon&egrave;re l&rsquo;employ&eacute; et l&rsquo;employeur de toute obligation d&eacute;clarative en France. En effet, une exception apport&eacute;e par les conventions internationales (g&eacute;n&eacute;ralement article 15 alin&eacute;a 2 relative aux revenus des professions ind&eacute;pendantes &#8211; clause de mission temporaire) permet d&rsquo;exon&eacute;rer les revenus per&ccedil;us par des salari&eacute;s exer&ccedil;ant temporairement en France. <\/span><\/span><\/span><span lang=\"EN-US\" style=\"\"><o:p><\/o:p><\/span><\/p>\n<p class=\"MsoNormal\" style=\"text-align: justify;\"><span style=\"font-size: 12px;\"><span style=\"font-family: arial,helvetica,sans-serif;\"><span lang=\"EN-US\"><strong><span style=\"color: rgb(255, 165, 0);\">ATTENTION <\/span><\/strong>pour pouvoir appliquer cette exemption;<\/span> les conditions suivantes doivent &ecirc;tre simultan&eacute;ment r&eacute;unies:<\/span><\/span><\/p>\n<ul>\n<li style=\"text-align: justify;\"><span style=\"font-size: 12px;\"><span style=\"font-family: arial,helvetica,sans-serif;\">Le salari&eacute; s&eacute;journe en France durant moins de 183 jours au cours d&#39;une p&eacute;riode de 12 mois cons&eacute;cutifs ou sur une ann&eacute;e fiscale consid&eacute;r&eacute;e (en fonction des conventions internationales) ; ET<\/span><\/span><\/li>\n<li style=\"text-align: justify;\"><span style=\"font-size: 12px;\"><span style=\"font-family: arial,helvetica,sans-serif;\">Les r&eacute;mun&eacute;rations sont pay&eacute;es par un employeur ou pour le compte d&#39;un employeur qui n&#39;est pas un r&eacute;sident de France; ET<\/span><\/span><\/li>\n<li style=\"text-align: justify;\"><span style=\"font-size: 12px;\"><span style=\"font-family: arial,helvetica,sans-serif;\">La charge des r&eacute;mun&eacute;rations n&#39;est pas support&eacute;e par un &eacute;tablissement stable ou une base fixe que l&#39;employeur a en France.<\/span><\/span><\/li>\n<\/ul>\n<p class=\"MsoNormal\" style=\"text-align: justify;\"><span style=\"font-size: 12px;\"><span style=\"font-family: arial,helvetica,sans-serif;\">Si l&#39;une des trois conditions n&#39;est pas satisfaite, le salari&eacute; sera impos&eacute; en France en qualit&eacute; de non-r&eacute;sident.<\/span><\/span><\/p>\n<p class=\"MsoNormal\" style=\"text-align: justify;\"><span style=\"font-size: 12px;\"><span style=\"font-family: arial,helvetica,sans-serif;\">Attention, ces trois conditions sont celles que vous retrouverez dans la plupart des conventions internationales mais il existe des exceptions. Pour cette raison, il est important de faire une &eacute;tude par salari&eacute; et par pays d&#39;origine.<span lang=\"EN-US\"><a name=\"2\"><\/a><\/span><\/span><\/span><\/p>\n<p class=\"MsoNormal\" style=\"text-align: justify;\"><span style=\"font-size: 12px;\"><span style=\"font-family: arial,helvetica,sans-serif;\"><span style=\"color: rgb(255, 165, 0);\"><span lang=\"EN-US\"><o:p>&nbsp;<\/o:p><\/span><\/span><\/span><\/span><span style=\"font-family: arial,helvetica,sans-serif;\"><span style=\"font-size: 12px;\"><span style=\"color: rgb(255, 165, 0);\"><span lang=\"EN-US\"><o:p><\/o:p><\/span><\/span><\/span><\/span><span style=\"font-size: 12px;\"><span style=\"font-family: arial,helvetica,sans-serif;\"><span style=\"color: rgb(255, 165, 0);\"><span lang=\"EN-US\"><o:p><\/o:p><o:p><\/o:p><o:p><\/o:p>\/\/ Le calcul de la retenue &agrave; la source<\/span><\/span><\/span><\/span><span lang=\"EN-US\" style=\"\"><o:p><\/o:p><\/span><\/p>\n<p class=\"MsoNormal\" style=\"text-align: justify;\"><span style=\"font-size: 12px;\"><span style=\"font-family: arial,helvetica,sans-serif;\"><span lang=\"EN-US\">Un salari&eacute; non-r&eacute;sident est imposable de la m&ecirc;me mani&egrave;re qu&rsquo;un salari&eacute; r&eacute;sident sur ces revenus professionnels de source fran&ccedil;aise. Cette retenue &agrave; la source se fait en prenant en compte la dur&eacute;e d&rsquo;activit&eacute; du salari&eacute; en France.<\/span><\/span><\/span><span lang=\"EN-US\" style=\"\"><o:p><\/o:p><\/span><\/p>\n<p class=\"MsoNormal\" style=\"text-align: justify;\"><span style=\"font-size: 12px;\"><span style=\"font-family: arial,helvetica,sans-serif;\"><span lang=\"EN-US\">La majorit&eacute; des salari&eacute;s sont impos&eacute;s au mois, &agrave; la semaine ou &agrave; la journ&eacute;e dont vous trouverez ci-joint les bar&egrave;mes d&lsquo;imposition 2010 applicables sur les revenus nets imposables apr&egrave;s application d&lsquo;un abattement de 10% pour frais professionnels (cet abattement de 10% n&lsquo;est pas plafonn&eacute; &agrave; travers la retenue &agrave; la source mais ne peut pas &ecirc;tre remplac&eacute; par la d&eacute;duction des frais professionnels r&eacute;els).<\/span><br \/>\n\t<\/span><\/span><\/p>\n<p class=\"MsoNormal\" style=\"text-align: justify;\"><span lang=\"EN-US\" style=\"\"><o:p><\/o:p><\/span><\/p>\n<p class=\"MsoNormal\" style=\"text-align: justify;\">\n<style><span style=\"font-size: 12px;\"><span style=\"font-family: arial,helvetica,sans-serif;\">p.MsoNormal, li.MsoNormal, div.MsoNormal { margin: 0cm 0cm 0.0001pt; font-size: 10pt; font-family: \"Times New Roman\"; }div.Section1 { page: Section1; }<\/span><\/span><\/style>\n<p><span style=\"font-size: 12px;\"><span style=\"font-family: arial,helvetica,sans-serif;\"> <\/span><\/span><\/p>\n<p class=\"MsoNormal\"><span style=\"font-size: 12px;\"><span style=\"font-family: arial,helvetica,sans-serif;\"><i><span lang=\"EN-US\">Mensuel;<\/span><\/i><\/span><\/span><\/p>\n<p class=\"MsoNormal\"><span style=\"font-size: 12px;\"><span style=\"font-family: arial,helvetica,sans-serif;\"><span lang=\"EN-US\">Taux de 0% de 0 &agrave; EUR 1 187<\/span><\/span><\/span><\/p>\n<p class=\"MsoNormal\"><span style=\"font-size: 12px;\"><span style=\"font-family: arial,helvetica,sans-serif;\"><span lang=\"EN-US\">Taux de 12% de EUR 1 187 &agrave; EUR 3 444<\/span><\/span><\/span><\/p>\n<p class=\"MsoNormal\"><span style=\"font-size: 12px;\"><span style=\"font-family: arial,helvetica,sans-serif;\"><span lang=\"EN-US\">Taux de 20% &agrave; partir de EUR 3 444<\/span><\/span><\/span><\/p>\n<p>&nbsp;<\/p>\n<p class=\"MsoNormal\"><span style=\"font-size: 12px;\"><span style=\"font-family: arial,helvetica,sans-serif;\"><i><span lang=\"EN-US\">Hebdomadaire:<\/span><\/i><\/span><\/span><\/p>\n<p class=\"MsoNormal\"><span style=\"font-size: 12px;\"><span style=\"font-family: arial,helvetica,sans-serif;\"><span lang=\"EN-US\">Taux de 0% de 0 &agrave; EUR 274<\/span><\/span><\/span><\/p>\n<p class=\"MsoNormal\"><span style=\"font-size: 12px;\"><span style=\"font-family: arial,helvetica,sans-serif;\"><span lang=\"EN-US\">Taux de 12% de EUR 274 &agrave; EUR 795<\/span><\/span><\/span><\/p>\n<p class=\"MsoNormal\"><span style=\"font-size: 12px;\"><span style=\"font-family: arial,helvetica,sans-serif;\"><span lang=\"EN-US\">Taux de 20% &agrave; partir de EUR 795<\/span><\/span><\/span><\/p>\n<p class=\"MsoNormal\"><span style=\"font-size: 12px;\"><span style=\"font-family: arial,helvetica,sans-serif;\"><i><span lang=\"EN-US\">Journalier<\/span><\/i><\/span><\/span><\/p>\n<p class=\"MsoNormal\"><span style=\"font-size: 12px;\"><span style=\"font-family: arial,helvetica,sans-serif;\"><span lang=\"EN-US\">Taux de 0% de 0 &agrave; EUR 46<\/span><\/span><\/span><\/p>\n<p class=\"MsoNormal\"><span style=\"font-size: 12px;\"><span style=\"font-family: arial,helvetica,sans-serif;\"><span lang=\"EN-US\">Taux de 12% de EUR 46 &agrave; EUR 132<\/span><\/span><\/span><\/p>\n<p class=\"MsoNormal\"><span style=\"font-size: 12px;\"><span style=\"font-family: arial,helvetica,sans-serif;\"><span lang=\"EN-US\">Taux de 20% &agrave; partir de EUR 132<\/span><\/span><\/span><\/p>\n<p><span lang=\"EN-US\" style=\"\"><o:p><\/o:p><\/span><\/p>\n<p class=\"MsoNormal\" style=\"text-align: justify;\"><span style=\"font-size: 12px;\"><span style=\"font-family: arial,helvetica,sans-serif;\"><span lang=\"EN-US\">Vous trouverez &eacute;galement ci-joint un lien vers le formulaire pdf 2010 mis &agrave; la disposition par le minist&egrave;re des finances.<\/span><\/span><\/span><span lang=\"EN-US\" style=\"\"><o:p><\/o:p><\/span><\/p>\n<p class=\"MsoNormal\" style=\"text-align: justify;\"><span style=\"font-size: 12px;\"><span style=\"font-family: arial,helvetica,sans-serif;\"><a href=\"http:\/\/www.impots.gouv.fr\/portal\/deploiement\/p1\/fichedescriptiveformulaire_6741\/fichedescriptiveformulaire_6741.pdf\" target=\"_blank\"><span lang=\"EN-US\">http:\/\/www.impots.gouv.fr<\/span><\/a><\/span><\/span><a href=\"http:\/\/www.impots.gouv.fr\/portal\/deploiement\/p1\/fichedescriptiveformulaire_6741\/fichedescriptiveformulaire_6741.pdf\" target=\"_blank\"><span lang=\"EN-US\" style=\"\"><o:p><span style=\"font-size: 12px;\"><span style=\"font-family: arial,helvetica,sans-serif;\"> <br \/>\n\t<\/span><\/span><\/o:p><\/span><\/a><\/p>\n<p class=\"MsoNormal\" style=\"text-align: justify;\"><span style=\"font-size: 12px;\"><span style=\"font-family: arial,helvetica,sans-serif;\"><span lang=\"EN-US\"><o:p><\/o:p><\/span><\/span><\/span><\/p>\n<p class=\"MsoNormal\" style=\"text-align: justify;\"><span style=\"font-size: 12px;\"><span style=\"font-family: arial,helvetica,sans-serif;\"><span lang=\"EN-US\">En ce qui concerne les revenus imposables, il faut noter que de nombreuses d&eacute;ductions peuvent &ecirc;tre faites sur le revenu imposable. Vous trouverez ci-joint une liste non-exhaustive des &eacute;l&eacute;ments pouvant &ecirc;tre d&eacute;duits :<\/span><\/span><\/span><\/p>\n<p class=\"MsoNormal\" style=\"text-align: justify;\">&nbsp;<\/p>\n<p class=\"MsoNormal\" style=\"text-align: justify;\">&nbsp;<\/p>\n<p class=\"MsoNormal\" style=\"text-align: justify;\"><span style=\"font-size: 12px;\"><span lang=\"EN-US\"><o:p><\/o:p><\/span><\/span><\/p>\n<ul>\n<li style=\"text-align: justify;\"><span style=\"font-size: 12px;\"><span style=\"font-family: arial,helvetica,sans-serif;\"><span lang=\"EN-US\">les cotisations vers&eacute;es au titre des r&eacute;gimes de base de retraite et de pr&eacute;voyance<\/span><\/span><\/span><\/li>\n<li style=\"text-align: justify;\"><span style=\"font-size: 12px;\"><span style=\"font-size: 12px;\"><span style=\"font-family: arial,helvetica,sans-serif;\"><span lang=\"EN-US\">les cotisations vers&eacute;es au titre des r&eacute;gimes compl&eacute;mentaires l&eacute;galement obligatoires (ARRCO, AGIRC, etc <\/span><\/span><\/span><span lang=\"EN-US\" style=\"\"><o:p><\/o:p><\/span><\/span><\/li>\n<li style=\"text-align: justify;\"><span style=\"font-size: 12px;\"><span style=\"font-size: 12px;\"><span style=\"font-family: arial,helvetica,sans-serif;\"><span lang=\"EN-US\">les cotisations vers&eacute;es dans le cadre du nouveau dispositif de rachats volontaires de cotisations au titre des ann&eacute;es d&rsquo;&eacute;tudes ou des ann&eacute;es insuffisamment cotis&eacute;es<\/span><\/span><\/span><span lang=\"EN-US\" style=\"\"><o:p><\/o:p><\/span><\/span><\/li>\n<li style=\"text-align: justify;\"><span style=\"font-size: 12px;\"><span style=\"font-size: 12px;\"><span style=\"font-family: arial,helvetica,sans-serif;\"><span lang=\"EN-US\">les cotisations vers&eacute;es au titre des r&eacute;gimes de retraite suppl&eacute;mentaire et de pr&eacute;voyance compl&eacute;mentaire (dans certaines limites)<\/span><\/span><\/span><span lang=\"EN-US\" style=\"\"><o:p><\/o:p><\/span><\/span><\/li>\n<li style=\"text-align: justify;\"><span style=\"font-size: 12px;\"><span style=\"font-size: 12px;\"><span style=\"font-family: arial,helvetica,sans-serif;\"><span lang=\"EN-US\">les cotisations d&rsquo;assurance-ch&ocirc;mage<\/span><\/span><\/span><span lang=\"EN-US\" style=\"\"><o:p><\/o:p><\/span><\/span><\/li>\n<li style=\"text-align: justify;\"><span style=\"font-size: 12px;\"><span style=\"font-size: 12px;\"><span style=\"font-family: arial,helvetica,sans-serif;\"><span lang=\"EN-US\">les cotisations de s&eacute;curit&eacute; sociale, y compris les cotisations vers&eacute;es &agrave; des r&eacute;gimes &eacute;trangers de s&eacute;curit&eacute; sociale auxquels les salari&eacute;s restent affili&eacute;s dans leur pays d&rsquo;origine conform&eacute;ment aux disposition du r&egrave;glement CEE n&deg; 1408\/71 du conseil du 14 juin 1971 (r&eacute;cemment remplac&eacute; par le r&egrave;glement n&deg; 883\/2004) ou d&rsquo;une convention de s&eacute;curit&eacute; sociale<\/span>.<\/span><\/span><span style=\"font-size: 12pt;\"><o:p><\/o:p><\/span><\/span><\/li>\n<\/ul>\n<p class=\"MsoNormal\" style=\"text-align: justify;\"><span style=\"font-size: 12px;\"><span style=\"font-family: arial,helvetica,sans-serif;\"><span lang=\"EN-US\">Il est &eacute;galement possible de r&eacute;duire ou d&rsquo;exempter certains avantages (ex: les salari&eacute;s ayant gard&eacute; un logement dans leur pays d&rsquo;origine et b&eacute;n&eacute;ficiant d&rsquo;un logement pay&eacute; par l&rsquo;employeur dans le pays d&rsquo;accueil peuvent demander une exon&eacute;ration de cet avantage en argumentant qu&rsquo;il s&rsquo;agit de frais de double-r&eacute;sidence).<a name=\"3\"><\/a><\/span><\/span><\/span><\/p>\n<p class=\"MsoNormal\" style=\"text-align: justify;\"><span style=\"font-size: 12px;\"><span style=\"font-family: arial,helvetica,sans-serif;\"><span style=\"color: rgb(255, 165, 0);\"><span lang=\"EN-US\"><span _fck_bookmark=\"1\" style=\"display: none;\">&nbsp;<\/span><span _fck_bookmark=\"1\" style=\"display: none;\"> <\/span>\/\/ Ne pas oublier de d&eacute;clarer certains revenus<\/span><\/span><\/span><\/span><span lang=\"EN-US\" style=\"\"><o:p><\/o:p><\/span><\/p>\n<p class=\"MsoNormal\" style=\"text-align: justify;\"><span style=\"font-size: 12px;\"><span style=\"font-family: arial,helvetica,sans-serif;\"><span lang=\"EN-US\"><span _fck_bookmark=\"1\" style=\"display: none;\">&nbsp;<\/span><span _fck_bookmark=\"1\" style=\"display: none;\">&nbsp;<\/span>Comme indiqu&eacute; au d&eacute;but de cet article, en tant qu&rsquo;employeur, n&rsquo;oubliez pas que vous pouvez &ecirc;tre amen&eacute; &agrave; avoir des obligations d&eacute;claratives m&ecirc;me apr&egrave;s le d&eacute;part de France de vos salari&eacute;s impatri&eacute;s.<\/span><\/span><\/span><span lang=\"EN-US\" style=\"\"><o:p><\/o:p><\/span><\/p>\n<p class=\"MsoNormal\" style=\"text-align: justify;\"><span style=\"font-size: 12px;\"><span style=\"font-family: arial,helvetica,sans-serif;\"><span lang=\"EN-US\">En effet, certains revenus ou avantages en nature sont vers&eacute;s apr&egrave;s le d&eacute;part de France du salari&eacute;. Il peut s&rsquo;agir du bonus annuel, des droit d&rsquo;attribution d&rsquo;actions gratuites (ou &laquo;&nbsp;Restricted stock units&nbsp;&raquo;) et des souscriptions d&rsquo;options d&rsquo;actions (ou &laquo;&nbsp;stock-options&nbsp;&raquo;) trait&eacute;es comme du salaire, avantage en nature d&rsquo;imp&ocirc;t, etc<\/span><\/span><\/span><span lang=\"EN-US\" style=\"\"><o:p><\/o:p><\/span><\/p>\n<p class=\"MsoNormal\" style=\"text-align: justify;\"><span style=\"font-size: 12px;\"><span style=\"font-family: arial,helvetica,sans-serif;\"><span lang=\"EN-US\"><span _fck_bookmark=\"1\" style=\"display: none;\">&nbsp;<\/span><span _fck_bookmark=\"1\" style=\"display: none;\">&nbsp;<\/span>Pour tous ces revenus, il est important de d&eacute;terminer l&rsquo;employeur qui verse ces revenus, la p&eacute;riode &agrave; laquelle ces revenus sont aff&eacute;rents et les r&egrave;gles permettant de d&eacute;terminer la valeur imposable..<\/span><\/span><\/span><\/p>\n<a 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L\u2019une des erreurs les plus fr\u00e9quentes est l\u2019oubli par l\u2019employeur du d\u00e9p\u00f4t de la d\u00e9claration mensuelle de retenue \u00e0 la source pour les salari\u00e9s non-r\u00e9sidents fiscaux de France.<\/p>\n<p>Le fait de ne pas conna\u00eetre le statut fiscal de votre salari\u00e9 ou les r\u00e8gles d\u2019impositions d\u2019un revenu vers\u00e9 \u00e0 l\u2019un de vos salari\u00e9s n\u2019est pas accept\u00e9 par l\u2019administration fiscale comme une excuse valable pour l\u2019oubli du d\u00e9p\u00f4t des d\u00e9clarations mensuelles de retenue \u00e0 la source.<\/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":[135,139,30,29,28],"class_list":["post-678","post","type-post","status-publish","format-standard","hentry","category-24","tag-ami","tag-conseil-mobilite-internationale","tag-impot-sur-le-revenu","tag-non-resident-fiscal-francais","tag-retenue-a-la-source"],"_links":{"self":[{"href":"https:\/\/www.rhexpat.com\/blog\/wp-json\/wp\/v2\/posts\/678","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=678"}],"version-history":[{"count":10,"href":"https:\/\/www.rhexpat.com\/blog\/wp-json\/wp\/v2\/posts\/678\/revisions"}],"predecessor-version":[{"id":987,"href":"https:\/\/www.rhexpat.com\/blog\/wp-json\/wp\/v2\/posts\/678\/revisions\/987"}],"wp:attachment":[{"href":"https:\/\/www.rhexpat.com\/blog\/wp-json\/wp\/v2\/media?parent=678"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.rhexpat.com\/blog\/wp-json\/wp\/v2\/categories?post=678"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.rhexpat.com\/blog\/wp-json\/wp\/v2\/tags?post=678"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}