{"id":56610,"date":"2016-06-02T15:25:49","date_gmt":"2016-06-02T13:25:49","guid":{"rendered":"https:\/\/www.toutsurmesfinances.com\/impots\/trois-situations-a-distinguer-pour-la-declaration-de-revenus-des-expatries.html"},"modified":"2025-07-10T15:06:11","modified_gmt":"2025-07-10T13:06:11","slug":"trois-situations-a-distinguer-pour-la-declaration-de-revenus-des-expatries","status":"publish","type":"post","link":"https:\/\/www.toutsurmesfinances.com\/impots\/trois-situations-a-distinguer-pour-la-declaration-de-revenus-des-expatries.html","title":{"rendered":"\u00ab Trois situations \u00e0 distinguer pour la d\u00e9claration de revenus des expatri\u00e9s \u00bb"},"content":{"rendered":"<section class=\"l-section wpb_row height_small\"><div class=\"l-section-h i-cf\"><div class=\"g-cols vc_row via_flex valign_top type_default stacking_default\"><div class=\"vc_col-sm-12 wpb_column vc_column_container\"><div class=\"vc_column-inner\"><div class=\"wpb_wrapper\"><div class=\"wpb_text_column\"><div class=\"wpb_wrapper\"><p><strong>Toutsurmesfinances.com : Jusqu&rsquo;\u00e0 quand les expatri\u00e9s peuvent-ils remplir leur d\u00e9claration de revenus sur Internet (sur impots.gouv.fr) dans les d\u00e9lais ?<\/strong><\/p>\n<p><strong>Marion Chapel-Massot, directeur du p\u00f4le gestion priv\u00e9e du cabinet Equance :<\/strong> La date limite est fix\u00e9e <strong>au mardi 7 juin 2016<\/strong> pour l&rsquo;imp\u00f4t sur le revenu. Il en va de m\u00eame pour la d\u00e9claration d&rsquo;imp\u00f4t de solidarit\u00e9 sur la fortune (ISF) pour les patrimoines compris entre 1,3 et 2,57 millions d&rsquo;euros, sauf si le non-r\u00e9sident ne touche pas de revenus de source fran\u00e7aise. Dans ce cas de figure, et au-del\u00e0 du seuil de 2,57 millions d&rsquo;euros, il faut retenir <a href=\"https:\/\/www.toutsurmesfinances.com\/patrimoine\/a\/isf-2016-le-calendrier-de-la-declaration-d-impot-de-solidarite-sur-la-fortune\" target=\"_blank\" rel=\"noopener noreferrer\"><strong>la date butoir du 15 juillet<\/strong><\/a>.<\/p>\n<p><strong>En pratique, comment les contribuables non-r\u00e9sidents doivent-ils d\u00e9clarer leurs revenus ?<\/strong><\/p>\n<p>Trois situations sont \u00e0 distinguer : les non-r\u00e9sidents qui touchent des revenus de source fran\u00e7aise, ceux qui sont partis s&rsquo;installer \u00e0 l&rsquo;\u00e9tranger en 2015 et ceux qui sont rentr\u00e9s en France l&rsquo;ann\u00e9e derni\u00e8re.<\/p>\n<p>Pour les premiers, il faut retenir les formulaires habituels, soit le 2042 pour les salaires et pensions de retraite, le 2044 pour les revenus fonciers&#8230; En cas de d\u00e9part en 2015, il faut remplir le 2042 (et autres le cas \u00e9ch\u00e9ant) ainsi que le 2042-NR. Une personne qui a quitt\u00e9 la France au 1er juillet 2015 doit ainsi d\u00e9clarer six mois de revenus en France sur le 2042 et six mois de revenus \u00e0 l&rsquo;\u00e9tranger sur le 2042-NR. Elle doit \u00e9galement indiquer son changement d&rsquo;adresse sur les deux formulaires.<\/p>\n<h2 style=\"text-align: center\"><span class=\"ez-toc-section\" id=\"%C2%AB_Plus_de_vigilance_lors_dun_retour_en_France_%C2%BB\"><\/span><em>\u00ab Plus de vigilance lors d&rsquo;un retour en France \u00bb<\/em><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>Lors d&rsquo;un retour en France, il faut \u00eatre plus vigilant car les d\u00e9marches sont plus compliqu\u00e9es. En r\u00e9alit\u00e9, il doit se pr\u00e9voir bien \u00e0 l&rsquo;avance. Le contribuable doit notamment v\u00e9rifier s&rsquo;il est \u00e9ligible ou non au r\u00e9gime fiscal des impatri\u00e9s r\u00e9gi par <a href=\"https:\/\/www.legifrance.gouv.fr\/affichCodeArticle.do?cidTexte=LEGITEXT000006069577&amp;idArticle=LEGIARTI000006307476&amp;dateTexte=&amp;categorieLien=cid\" target=\"_blank\" rel=\"noopener noreferrer\">l&rsquo;article 155 B du code g\u00e9n\u00e9ral des imp\u00f4ts<\/a>. Il peut alors profiter d&rsquo;une exon\u00e9ration, dans certaines limites, du suppl\u00e9ment de r\u00e9mun\u00e9ration directement li\u00e9 \u00e0 l&rsquo;exercice d&rsquo;une activit\u00e9 professionnelle en France.<\/p>\n<p>En mati\u00e8re de d\u00e9claration, il suffit de remplir les formulaires habituels et de notifier le changement d&rsquo;adresse, \u00e0 moins de d\u00e9tenir des avoirs et de toucher des revenus de l&rsquo;\u00e9tranger. Une personne revenue en France qui avait souscrit un contrat d&rsquo;assurance vie au Luxembourg par exemple doit ainsi remplir une d\u00e9claration 2047.<\/p>\n<p style=\"background-color: #e5e5e5\"><strong>A savoir :<\/strong> Les non-r\u00e9sidents revenus dans l&rsquo;Hexagone peuvent \u00eatre exon\u00e9r\u00e9s d&rsquo;ISF sur les avoirs d\u00e9tenus \u00e0 l&rsquo;\u00e9tranger pendant cinq ans et n&rsquo;ont pas \u00e0 les d\u00e9clarer \u00e0 ce titre.<\/p>\n<p><strong>Que doit faire l&rsquo;internaute lors de <a href=\"https:\/\/www.toutsurmesfinances.com\/impots\/le-mode-d-emploi-de-la-declaration-en-ligne-des-revenus.html\" target=\"_blank\" rel=\"noopener noreferrer\">la d\u00e9claration de revenus en ligne<\/a> pour retrouver les diff\u00e9rents formulaires ?<\/strong><\/p>\n<p>Ils sont accessibles lors de la d\u00e9claration sur impots.gouv.fr en cliquant le bouton \u00ab D\u00e9clarations annexes \u00bb. Il se trouve en bas de page dans l&rsquo;\u00e9tape 3 \u00ab Revenus et charges \u00bb. M\u00eame chose pour la notice d&rsquo;aide \u00e0 la d\u00e9claration 2041-E.<\/p>\n<p><strong>Un expatri\u00e9 install\u00e9 \u00e0 l&rsquo;\u00e9tranger doit-il d\u00e9clarer la totalit\u00e9 de ses revenus \u00e0 l&rsquo;administration fiscale fran\u00e7aise ?<\/strong><\/p>\n<p>Sur ses revenus de source fran\u00e7aise, un non-r\u00e9sident est impos\u00e9 sur ses salaires, traitements, pensions de retraite et rentes viag\u00e8res. Il doit \u00e9galement <a href=\"https:\/\/www.toutsurmesfinances.com\/impots\/comment-declarer-les-revenus-fonciers-tires-d-une-location-non-meublee.html\" target=\"_blank\" rel=\"noopener noreferrer\"><strong>d\u00e9clarer ses revenus fonciers<\/strong><\/a> et de placements, comme les int\u00e9r\u00eats de produits d&rsquo;\u00e9pargne, les gains tir\u00e9s d&rsquo;un rachat <strong>sur un contrat d&rsquo;assurance vie<\/strong> et les <strong>dividendes d&rsquo;actions<\/strong>. Enfin, il est imposable sur ses plus-values immobili\u00e8res r\u00e9alis\u00e9es en France. En revanche, ses plus-values mobili\u00e8res sont exon\u00e9r\u00e9es d&rsquo;imp\u00f4t et n&rsquo;ont pas \u00e0 \u00eatre d\u00e9clar\u00e9es.<\/p>\n<h2 style=\"text-align: center\"><span class=\"ez-toc-section\" id=\"%C2%AB_Pas_de_reduction_dimpot_pour_les_non-residents_%C2%BB\"><\/span><em>\u00ab Pas de r\u00e9duction d&rsquo;imp\u00f4t pour les non-r\u00e9sidents \u00bb<\/em><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><strong>Quelles sont les r\u00e8gles \u00e0 retenir en mati\u00e8re d&rsquo;imposition ?<\/strong><\/p>\n<p>Concr\u00e8tement, l&rsquo;administration fiscale proc\u00e8de \u00e0 une double liquidation de l&rsquo;imp\u00f4t. Quand elle re\u00e7oit la d\u00e9claration de revenus, elle le calcule comme si le particulier \u00e9tait un r\u00e9sident, en appliquant le bar\u00e8me de l&rsquo;imp\u00f4t sur le revenu notamment. Si le montant obtenu correspond \u00e0 20% ou plus des revenus d\u00e9clar\u00e9s, il est conserv\u00e9 tel quel.<\/p>\n<p>D\u00e8s lors qu&rsquo;il est inf\u00e9rieur, le fisc applique de fait un pr\u00e9l\u00e8vement de 20% \u00e0 toutes les cat\u00e9gories de revenus imposables. Une exception existe toutefois lorsque le contribuable peut justifier que le taux de l&rsquo;imp\u00f4t fran\u00e7ais sur l&rsquo;ensemble de ses revenus mondiaux serait inf\u00e9rieur \u00e0 ce minimum.<\/p>\n<p>Les int\u00e9r\u00eats de placements, dividendes et gains d&rsquo;assurance vie font quant \u00e0 eux l&rsquo;objet d&rsquo;une retenue \u00e0 la source. Son taux d\u00e9pend des conventions fiscales bilat\u00e9rales conclues entre la France et le pays d&rsquo;accueil du non-r\u00e9sident.<\/p>\n<p style=\"background-color: #e5e5e5\"><strong>A noter :<\/strong> Tous les revenus de placements des expatri\u00e9s sont exon\u00e9r\u00e9s de pr\u00e9l\u00e8vements sociaux (CSG, CRDS&#8230; \u00e0 15,5%). \u00ab <em>Il est important de le pr\u00e9ciser car les banques ont tendance \u00e0 les pr\u00e9lever quand m\u00eame<\/em> \u00bb, souligne Marion Chapel-Massot. En revanche, <strong>les revenus fonciers et plus-values immobili\u00e8res y sont encore soumis<\/strong>, en d\u00e9pit de la <a href=\"https:\/\/www.toutsurmesfinances.com\/impots\/restitution-de-csg-crds-le-mode-d-emploi-de-la-dgfip-pour-les-non-residents.html\" target=\"_blank\" rel=\"noopener noreferrer\"><strong>jurisprudence europ\u00e9enne De Ruyter<\/strong><\/a>.<\/p>\n<h2><span class=\"ez-toc-section\" id=\"Existe-t-il_dautres_particularites_a_mentionner_pour_la_declaration_de_revenus_des_non-residents\"><\/span>Existe-t-il d&rsquo;autres particularit\u00e9s \u00e0 mentionner pour la d\u00e9claration de revenus des non-r\u00e9sidents ?<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>Concernant les charges qui donnent droit \u00e0 un avantage fiscal, un m\u00e9canisme sp\u00e9cifique s&rsquo;applique. Si une charge g\u00e9n\u00e8re une r\u00e9duction d&rsquo;imp\u00f4t, comme <a href=\"https:\/\/www.toutsurmesfinances.com\/impots\/service-a-la-personne-bien-declarer-pour-profiter-de-l-avantage-fiscal.html\" target=\"_blank\" rel=\"noopener noreferrer\"><strong>l&#8217;emploi d&rsquo;un salari\u00e9 \u00e0 domicile<\/strong><\/a> pour entretenir sa r\u00e9sidence en France, l&rsquo;expatri\u00e9 ne peut pas en b\u00e9n\u00e9ficier. En revanche, les non-r\u00e9sidents sont \u00e9ligibles aux d\u00e9ductions fiscales.<\/p>\n<p>Pour prendre l&rsquo;exemple de l&rsquo;immobilier, un expatri\u00e9 peut d\u00e9duire de ses revenus fonciers le montant des travaux r\u00e9alis\u00e9s dans un logement mis en location ou profiter du r\u00e9gime d&rsquo;amortissement Robien. A l&rsquo;inverse, il ne peut pas r\u00e9duire son imp\u00f4t gr\u00e2ce aux dispositifs de <a href=\"https:\/\/www.toutsurmesfinances.com\/impots\/investissement-locatif-pinel-la-defiscalisation-dans-l-immobilier-neuf.html\" target=\"_blank\" rel=\"noopener noreferrer\"><strong>d\u00e9fiscalisation Pinel<\/strong><\/a> ou Scellier.<\/p>\n<p style=\"text-align: right\"><em>Propos recueillis par Thibault Fingonnet<\/em><\/p>\n<p>&nbsp;<\/p>\n<p style=\"text-align: left\"><strong>A lire \u00e9galement<\/strong><br \/>\n<a href=\"https:\/\/www.toutsurmesfinances.com\/impots\/impot-sur-le-revenu-la-declaration-etape-par-etape.html\" target=\"_blank\" rel=\"noopener noreferrer\"><strong>Imp\u00f4t sur le revenu 2024 : la d\u00e9claration 2025 \u00e9tape par \u00e9tape<\/strong><\/a><\/p>\n<\/div><\/div><\/div><\/div><\/div><\/div><\/div><\/section>\n","protected":false},"excerpt":{"rendered":"<p>INTERVIEW \u2013 Pour un expatri\u00e9, la d\u00e9claration de revenus n&rsquo;a rien d&rsquo;une \u00e9vidence. D&rsquo;autant que suivant sa situation, le contribuable non-r\u00e9sident se retrouve confront\u00e9 \u00e0 des d\u00e9marches diff\u00e9rentes. Le point avec Marion Chapel-Massot, directeur du p\u00f4le gestion priv\u00e9e du cabinet Equance. \u00a0<\/p>\n","protected":false},"author":13710,"featured_media":72110,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[8],"tags":[],"class_list":["post-56610","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-declaration"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v24.9 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>\u00ab Trois situations \u00e0 distinguer pour la d\u00e9claration de revenus des expatri\u00e9s \u00bb<\/title>\n<meta name=\"description\" content=\"Pour un expatri\u00e9, la d\u00e9claration de revenus n&#039;a rien d&#039;une \u00e9vidence. D&#039;autant que suivant sa situation, le contribuable non-r\u00e9sident se retrouve confront\u00e9 \u00e0 des d\u00e9marches diff\u00e9rentes. Le point avec Marion Chapel-Massot, directeur du p\u00f4le gestion priv\u00e9e\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.toutsurmesfinances.com\/impots\/trois-situations-a-distinguer-pour-la-declaration-de-revenus-des-expatries.html\" \/>\n<meta property=\"og:locale\" content=\"fr_FR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"\u00ab Trois situations \u00e0 distinguer pour la d\u00e9claration de revenus des expatri\u00e9s \u00bb\" \/>\n<meta property=\"og:description\" content=\"Pour un expatri\u00e9, la d\u00e9claration de revenus n&#039;a rien d&#039;une \u00e9vidence. D&#039;autant que suivant sa situation, le contribuable non-r\u00e9sident se retrouve confront\u00e9 \u00e0 des d\u00e9marches diff\u00e9rentes. Le point avec Marion Chapel-Massot, directeur du p\u00f4le gestion priv\u00e9e\" \/>\n<meta property=\"og:url\" content=\"https:\/\/www.toutsurmesfinances.com\/impots\/trois-situations-a-distinguer-pour-la-declaration-de-revenus-des-expatries.html\" \/>\n<meta property=\"og:site_name\" content=\"Imp\u00f4ts\" \/>\n<meta property=\"article:published_time\" content=\"2016-06-02T13:25:49+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2025-07-10T13:06:11+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/www.toutsurmesfinances.com\/impots\/wp-content\/uploads\/sites\/6\/2025\/04\/image-impots-impots-sur-le-revenu.jpg\" \/>\n\t<meta property=\"og:image:width\" content=\"600\" \/>\n\t<meta property=\"og:image:height\" content=\"400\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/jpeg\" \/>\n<meta name=\"author\" content=\"Thibault Fingonnet\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:creator\" content=\"@Toutsur\" \/>\n<meta name=\"twitter:site\" content=\"@Toutsur\" \/>\n<meta name=\"twitter:label1\" content=\"\u00c9crit par\" \/>\n\t<meta name=\"twitter:data1\" content=\"Thibault Fingonnet\" \/>\n\t<meta name=\"twitter:label2\" content=\"Dur\u00e9e de lecture estim\u00e9e\" \/>\n\t<meta name=\"twitter:data2\" content=\"5 minutes\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\/\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\/\/www.toutsurmesfinances.com\/impots\/trois-situations-a-distinguer-pour-la-declaration-de-revenus-des-expatries.html#article\",\"isPartOf\":{\"@id\":\"https:\/\/www.toutsurmesfinances.com\/impots\/trois-situations-a-distinguer-pour-la-declaration-de-revenus-des-expatries.html\"},\"author\":{\"name\":\"Thibault Fingonnet\",\"@id\":\"https:\/\/www.toutsurmesfinances.com\/impots\/#\/schema\/person\/86ed62048219a3c310268cf8e534d65e\"},\"headline\":\"\u00ab Trois situations \u00e0 distinguer pour la d\u00e9claration de revenus des expatri\u00e9s \u00bb\",\"dateModified\":\"2025-07-10T13:06:11+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\/\/www.toutsurmesfinances.com\/impots\/trois-situations-a-distinguer-pour-la-declaration-de-revenus-des-expatries.html\"},\"wordCount\":1052,\"publisher\":{\"@id\":\"https:\/\/www.toutsurmesfinances.com\/impots\/#organization\"},\"image\":{\"@id\":\"https:\/\/www.toutsurmesfinances.com\/impots\/trois-situations-a-distinguer-pour-la-declaration-de-revenus-des-expatries.html#primaryimage\"},\"thumbnailUrl\":\"https:\/\/www.toutsurmesfinances.com\/impots\/wp-content\/uploads\/sites\/6\/2025\/04\/image-impots-impots-sur-le-revenu.jpg\",\"articleSection\":[\"D\u00e9claration\"],\"inLanguage\":\"fr-FR\"},{\"@type\":\"WebPage\",\"@id\":\"https:\/\/www.toutsurmesfinances.com\/impots\/trois-situations-a-distinguer-pour-la-declaration-de-revenus-des-expatries.html\",\"url\":\"https:\/\/www.toutsurmesfinances.com\/impots\/trois-situations-a-distinguer-pour-la-declaration-de-revenus-des-expatries.html\",\"name\":\"\u00ab Trois situations \u00e0 distinguer pour la d\u00e9claration de revenus des expatri\u00e9s \u00bb\",\"isPartOf\":{\"@id\":\"https:\/\/www.toutsurmesfinances.com\/impots\/#website\"},\"primaryImageOfPage\":{\"@id\":\"https:\/\/www.toutsurmesfinances.com\/impots\/trois-situations-a-distinguer-pour-la-declaration-de-revenus-des-expatries.html#primaryimage\"},\"image\":{\"@id\":\"https:\/\/www.toutsurmesfinances.com\/impots\/trois-situations-a-distinguer-pour-la-declaration-de-revenus-des-expatries.html#primaryimage\"},\"thumbnailUrl\":\"https:\/\/www.toutsurmesfinances.com\/impots\/wp-content\/uploads\/sites\/6\/2025\/04\/image-impots-impots-sur-le-revenu.jpg\",\"dateModified\":\"2025-07-10T13:06:11+00:00\",\"description\":\"Pour un expatri\u00e9, la d\u00e9claration de revenus n'a rien d'une \u00e9vidence. 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