{"id":580,"date":"2020-07-31T20:36:09","date_gmt":"2020-07-31T18:36:09","guid":{"rendered":"https:\/\/www.yoursadvisory.com\/?p=580"},"modified":"2025-03-19T14:35:24","modified_gmt":"2025-03-19T13:35:24","slug":"reforme-de-limpot-des-non-residents-francais-quels-sont-les-scenarios-possibles","status":"publish","type":"post","link":"https:\/\/www.yoursadvisory.com\/en\/reforme-de-limpot-des-non-residents-francais-quels-sont-les-scenarios-possibles\/","title":{"rendered":"R\u00e9forme de l\u2019imp\u00f4t des non-r\u00e9sidents fran\u00e7ais : quels sont les sc\u00e9narios possibles ?"},"content":{"rendered":"\n<p>La fiscalit\u00e9 des non-r\u00e9sidents fran\u00e7ais fait d\u00e9cid\u00e9ment d\u00e9bat depuis quelques ann\u00e9es. A l\u2019automne dernier, sous la pression des d\u00e9put\u00e9s, le gouvernement fran\u00e7ais avait finalement d\u00e9cid\u00e9 de d\u00e9caler d\u2019une ann\u00e9e l\u2019entr\u00e9e en vigueur d\u2019un nouveau r\u00e9gime en mati\u00e8re d\u2019imposition sur les revenus de source fran\u00e7aise (traitements, salaires, pensions et rentes viag\u00e8res), jusqu\u2019alors tr\u00e8s favorable aux non-r\u00e9sidents. Dans un rapport remis aux d\u00e9put\u00e9s des fran\u00e7ais de l\u2019\u00e9tranger fin juillet, plusieurs propositions ont \u00e9t\u00e9 formul\u00e9es afin de fournir des recommandations et ainsi \u00e9viter certains effets ind\u00e9sirables de la r\u00e9forme. Objectif de ce document\u00a0: aboutir \u00e0 une nouvelle r\u00e9forme dans le projet de loi de finances pour 2021.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><strong>A retenir :<\/strong><\/h3>\n\n\n\n<ul class=\"wp-block-list\"><li>Objectif de la r\u00e9forme&nbsp;: aligner la fiscalit\u00e9 des non-r\u00e9sidents sur celle des r\u00e9sidents \u00e0 horizon 2023<\/li><\/ul>\n\n\n\n<p>Comment\u00a0? En supprimant progressivement la retenue \u00e0 la source partiellement lib\u00e9ratoire et le bar\u00e8me sp\u00e9cifique qui lui est applicable, \u00e0 savoir\u00a0:<\/p>\n\n\n\n<figure class=\"wp-block-table\"><table><tbody><tr><td>De 0 \u00e0 14.988 EUR<\/td><td>0 %<\/td><\/tr><tr><td>De 14.988 EUR \u00e0 43.477 EUR<\/td><td>12 %<\/td><\/tr><tr><td>Au-del\u00e0 de 43.477 EUR<\/td><td>20 %<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<ul class=\"wp-block-list\"><li>Le calendrier des am\u00e9nagements pr\u00e9vus par la r\u00e9forme est le suivant&nbsp;:<\/li><\/ul>\n\n\n\n<figure class=\"wp-block-image size-large\"><img loading=\"lazy\" decoding=\"async\" width=\"1024\" height=\"257\" src=\"https:\/\/www.yoursadvisory.com\/wp-content\/uploads\/2020\/07\/reforme-impot-non-resident-francais-1024x257.png\" alt=\"\" class=\"wp-image-590\" srcset=\"https:\/\/www.yoursadvisory.com\/wp-content\/uploads\/2020\/07\/reforme-impot-non-resident-francais-1024x257.png 1024w, https:\/\/www.yoursadvisory.com\/wp-content\/uploads\/2020\/07\/reforme-impot-non-resident-francais-300x75.png 300w, https:\/\/www.yoursadvisory.com\/wp-content\/uploads\/2020\/07\/reforme-impot-non-resident-francais-768x193.png 768w, https:\/\/www.yoursadvisory.com\/wp-content\/uploads\/2020\/07\/reforme-impot-non-resident-francais-700x176.png 700w, https:\/\/www.yoursadvisory.com\/wp-content\/uploads\/2020\/07\/reforme-impot-non-resident-francais-1536x386.png 1536w, https:\/\/www.yoursadvisory.com\/wp-content\/uploads\/2020\/07\/reforme-impot-non-resident-francais.png 2004w\" sizes=\"auto, (max-width: 1024px) 100vw, 1024px\" \/><\/figure>\n\n\n\n<ul class=\"wp-block-list\"><li>Les 3 propositions envisag\u00e9es par le rapport sont les suivantes\u00a0:<ul><li>Cr\u00e9ation d&#8217;un bar\u00e8me sp\u00e9cifique<\/li><li>Mise en place d&#8217;une d\u00e9cote<\/li><li>Retenue \u00e0 la source conserv\u00e9e mais avec une gestion adapt\u00e9e<\/li><\/ul><\/li><\/ul>\n\n\n\n<p><strong><em>Vous trouverez ci-dessous davantage d\u2019informations \u00e0 ce sujet.<\/em><\/strong><\/p>\n\n\n\n<h4 class=\"wp-block-heading\"><strong>Vers quelle fiscalit\u00e9 se dirigent les non-r\u00e9sidents ?<\/strong><\/h4>\n\n\n\n<p>La r\u00e9forme introduite par la loi de finances 2019 a pour objectif de rapprocher la fiscalit\u00e9 des non-r\u00e9sidents de celle des r\u00e9sidents, en ce qui concerne les traitements, salaires, pensions et rentes viag\u00e8res. Alors que les contribuables r\u00e9sidents sont soumis depuis le 1<sup>er<\/sup>&nbsp;janvier 2019 au pr\u00e9l\u00e8vement \u00e0 la source d\u00e9termin\u00e9 suivant un bar\u00e8me progressif, les modalit\u00e9s d\u2019imposition des revenus de source fran\u00e7aise des non-r\u00e9sidents diff\u00e8rent.&nbsp;<\/p>\n\n\n\n<p>En effet, les contribuables non-r\u00e9sidents voient leurs salaires et pensions impos\u00e9s suivant une retenue \u00e0 la source sp\u00e9cifique en trois tranches (0 %, 12 % et 20 %, cf. tableau pr\u00e9c\u00e9dent). Cette retenue \u00e0 la source est partiellement lib\u00e9ratoire de l\u2019imp\u00f4t sur le revenu. Ainsi, la fraction de revenus soumise aux taux de 0 % et 12 % n\u2019est pas prise en compte pour le calcul de l\u2019imp\u00f4t sur le revenu et est d\u00e9duite du revenu global. Autrement dit, seule la fraction de revenus sup\u00e9rieure \u00e0 43.477 euros sera imposable \u00e0 l\u2019imp\u00f4t sur le revenu et reprise dans la d\u00e9termination du revenu imposable global. A noter cependant qu\u2019en tout \u00e9tat de cause, l\u2019imp\u00f4t sur le revenu final des non-r\u00e9sidents ne peut \u00eatre inf\u00e9rieur \u00e0 un montant calcul\u00e9 en appliquant un taux de 20 % pour la fraction de revenus inf\u00e9rieure \u00e0 27.794 euros et 30 % au-del\u00e0, sauf \u00e0 justifier que le taux moyen calcul\u00e9 sur base des revenus mondiaux serait plus avantageux (article 197 A du Code G\u00e9n\u00e9ral des Imp\u00f4ts).\u00a0<\/p>\n\n\n\n<p>Une des dispositions de la r\u00e9forme consiste en la suppression progressive de cette retenue \u00e0 la source et de son caract\u00e8re lib\u00e9ratoire, afin de mettre en place une fiscalit\u00e9 et des modalit\u00e9s de calcul en ad\u00e9quation avec l\u2019imposition des contribuables r\u00e9sidents. Cependant, la suppression du caract\u00e8re partiellement lib\u00e9ratoire de la retenue \u00e0 la source signifie que les non-r\u00e9sidents seront impos\u00e9s d\u00e8s le premier euro au taux minimum de 20 % (cf. article 197 A CGI), et ce sans progressivit\u00e9. Ainsi, devant le risque de voir une hausse consid\u00e9rable et brutale de l\u2019imp\u00f4t de certains non-r\u00e9sidents, cette mesure a \u00e9t\u00e9 repouss\u00e9e d\u2019un an (\u00e0 partir du 1<sup>er<\/sup>&nbsp;janvier 2021), afin d\u2019en analyser pr\u00e9alablement les cons\u00e9quences pour les contribuables.<\/p>\n\n\n\n<p>Le calendrier est le suivant&nbsp;:<\/p>\n\n\n\n<ul class=\"wp-block-list\"><li><strong>Revenus per\u00e7us en 2020&nbsp;:<\/strong>&nbsp;pas de modifications \u2013 le r\u00e9gime de la retenue \u00e0 la source partiellement lib\u00e9ratoire \u00e9nonc\u00e9 pr\u00e9c\u00e9demment reste d\u2019application<\/li><li><strong>Revenus per\u00e7us en 2021 et 2022&nbsp;:<\/strong>&nbsp;la retenue \u00e0 la source de 12 % ne sera plus lib\u00e9ratoire. L\u2019int\u00e9gralit\u00e9 des revenus sera alors prise en compte pour le calcul de l\u2019imp\u00f4t sur le revenu et la retenue \u00e0 la source pr\u00e9lev\u00e9e sera imputable en totalit\u00e9 sur le montant de cet imp\u00f4t. L\u2019ensemble des revenus sera in fine tax\u00e9 au taux minimum de 20 % (hors application \u00e9ventuelle du taux moyen)<\/li><li><strong>A partir de 2023&nbsp;:<\/strong>&nbsp;alignement du r\u00e9gime d\u2019imposition sur le pr\u00e9l\u00e8vement \u00e0 la source des contribuables r\u00e9sidents<\/li><\/ul>\n\n\n\n<p>L\u2019objet de cette proposition est donc d\u2019\u00e9tudier trois sc\u00e9narios possibles afin de souligner certaines probl\u00e9matiques et proposer d\u2019\u00e9ventuelles am\u00e9liorations \u00e0 ce dispositif.<\/p>\n\n\n\n<h4 class=\"wp-block-heading\"><strong>Proposition 1\u00a0: cr\u00e9ation d\u2019un bar\u00e8me sp\u00e9cifique<\/strong><\/h4>\n\n\n\n<p>La r\u00e9forme ayant d\u00e9j\u00e0 fait l\u2019objet d\u2019un vote, le rapport pr\u00e9cise que le gouvernement ne semble pas favorable \u00e0 une remise en cause de son int\u00e9gralit\u00e9 mais pourrait envisager certains am\u00e9nagements. Cependant, le gouvernement ne serait pas enclin \u00e0 revenir sur la suppression de la retenue \u00e0 la source partiellement lib\u00e9ratoire. Il pourrait alors \u00eatre question de la remplacer&nbsp;par un bar\u00e8me d\u2019imposition sp\u00e9cifique, davantage en ad\u00e9quation avec la fiscalit\u00e9 des r\u00e9sidents fran\u00e7ais, par exemple&nbsp;:&nbsp;pas d&#8217;imp\u00f4t jusqu&#8217;\u00e0 5.000&nbsp;euros de revenus, puis 11&nbsp;% jusqu&#8217;\u00e0 50.000&nbsp;euros, 30&nbsp;% jusqu&#8217;\u00e0 90.000&nbsp;euros, 41&nbsp;% au-del\u00e0.<\/p>\n\n\n\n<p>Or, cette proposition ne fait pas l\u2019unanimit\u00e9 car d\u2019apr\u00e8s le rapport, elle\u00a0<em>\u00ab\u00a0continuerait \u00e0 faire des perdants\u00a0\u00bb<\/em>, entra\u00eenerait\u00a0<em>\u00ab\u00a0une variation injustifi\u00e9e de l&#8217;imposition\u00a0\u00bb<\/em>, et\u00a0<em>\u00ab\u00a0serait source d&#8217;une complexit\u00e9 suppl\u00e9mentaire\u00a0\u00bb.<\/em><\/p>\n\n\n\n<h4 class=\"wp-block-heading\"><strong>Proposition 2\u00a0: mise en place d\u2019une d\u00e9cote<\/strong><\/h4>\n\n\n\n<p>Afin de limiter la hausse d\u2019imp\u00f4t induite par la suppression de la retenue \u00e0 la source partiellement lib\u00e9ratoire, le rapport propose de mettre en place une d\u00e9cote. Ce m\u00e9canisme, aujourd\u2019hui r\u00e9serv\u00e9 aux contribuables r\u00e9sidents, permettrait d\u2019att\u00e9nuer l\u2019augmentation d\u2019imp\u00f4t r\u00e9sultant de l\u2019entr\u00e9e dans le bar\u00e8me progressif. Pour que cette d\u00e9cote soit appliqu\u00e9e, la condition serait que l\u2019imp\u00f4t d\u00fb sur les revenus en France soit calcul\u00e9 sur base du taux moyen, d\u00e9termin\u00e9 en r\u00e9int\u00e9grant dans la d\u00e9claration d\u2019imp\u00f4ts l\u2019ensemble des revenus mondiaux. Cette m\u00e9thode pourrait aboutir, selon les cas, \u00e0 un taux moyen potentiellement plus avantageux.<\/p>\n\n\n\n<p>Cette d\u00e9cote ne profiterait cependant qu\u2019\u00e0 un nombre restreint de foyers fiscaux\u00a0: en cas de d\u00e9claration de revenus mondiaux s\u2019\u00e9levant au maximum \u00e0 25.663 euros par an pour une personne c\u00e9libataire et \u00e0 45.951 euros pour un couple.<\/p>\n\n\n\n<h4 class=\"wp-block-heading\"><strong>Proposition 3\u00a0: retenue \u00e0 la source conserv\u00e9e mais gestion adapt\u00e9e<\/strong><\/h4>\n\n\n\n<p>La derni\u00e8re proposition du rapport est celle qui a suscit\u00e9 le plus d\u2019espoirs&nbsp;: la remise en cause de la suppression de la retenue \u00e0 la source. Dans ce cas, le r\u00e9gime d\u2019imposition actuel applicable aux non-r\u00e9sidents serait conserv\u00e9 mais il serait question d\u2019adapter sa gestion, afin de la rapprocher des m\u00e9thodes d\u2019imposition des contribuables r\u00e9sidents. Par exemple, le calcul du taux moyen sur les revenus mondiaux a d\u2019ores et d\u00e9j\u00e0 \u00e9t\u00e9 automatis\u00e9, ce qui n\u2019\u00e9tait pas le cas pr\u00e9c\u00e9demment.<\/p>\n\n\n\n<p>Les conclusions de ce rapport aboutiront-elles \u00e0 d\u2019\u00e9ventuelles corrections et am\u00e9liorations pour l\u2019avenir de la fiscalit\u00e9 applicable aux non-r\u00e9sidents&nbsp;? A suivre \u2026<\/p>\n","protected":false},"excerpt":{"rendered":"<p>La fiscalit\u00e9 des non-r\u00e9sidents fran\u00e7ais fait d\u00e9cid\u00e9ment d\u00e9bat depuis quelques ann\u00e9es. A l\u2019automne dernier, sous la pression des d\u00e9put\u00e9s, le gouvernement fran\u00e7ais avait finalement d\u00e9cid\u00e9 de d\u00e9caler d\u2019une ann\u00e9e l\u2019entr\u00e9e [&hellip;]<\/p>\n","protected":false},"author":5,"featured_media":587,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[18],"tags":[51],"class_list":["post-580","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-international","tag-fr"],"acf":[],"featured_image_src":"https:\/\/www.yoursadvisory.com\/wp-content\/uploads\/2020\/07\/reforme-impot-non-resident-francais-2.jpg","author_info":{"display_name":"l.cuvelier","author_link":"https:\/\/www.yoursadvisory.com\/en\/author\/l-cuvelier\/"},"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v26.3 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>R\u00e9forme de l\u2019imp\u00f4t des non-r\u00e9sidents fran\u00e7ais : quels sont les sc\u00e9narios possibles ? &#8212; Yours Advisory<\/title>\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.yoursadvisory.com\/reforme-de-limpot-des-non-residents-francais-quels-sont-les-scenarios-possibles\/\" \/>\n<meta property=\"og:locale\" content=\"en_GB\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"R\u00e9forme de l\u2019imp\u00f4t des non-r\u00e9sidents fran\u00e7ais : quels sont les sc\u00e9narios possibles ? &#8212; Yours Advisory\" \/>\n<meta property=\"og:description\" content=\"La fiscalit\u00e9 des non-r\u00e9sidents fran\u00e7ais fait d\u00e9cid\u00e9ment d\u00e9bat depuis quelques ann\u00e9es. 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