{ "id": 2359, "date": "2013-01-01T12:44:59", "date_gmt": "2013-01-01T11:44:59", "guid": { "rendered": "https:\/\/weissbergavocats.com\/?p=2359" }, "modified": "2025-12-15T16:28:46", "modified_gmt": "2025-12-15T15:28:46", "slug": "double-imposition-france-etats-unis", "status": "publish", "type": "post", "link": "https:\/\/www.weissbergavocats.com\/fr\/double-imposition-france-etats-unis\/", "title": { "rendered": "Les Franc\u0327ais aux Etats Unis et le proble\u0300me de la double imposition (Fr)" }, "content": { "rendered": "
\"image_print\"<\/a><\/div>\n

I. D\u00e9finition<\/h2>\n\n\n\n

Les doubles impositions internationales des revenus ou des biens trouvent leur origine dans l\u2019enti\u00e8re souverainet\u00e9 fiscale des Etats qui ont chacun toute latitude pour exercer leur droit d\u2019imposer, <\/p>\n\n\n\n

  1. l\u2019un parce qu\u2019il se consid\u00e8re comme l\u2019\u00e9tat de la r\u00e9sidence du b\u00e9n\u00e9ficiaire du revenu et<\/li>
  2. l\u2019autre parce qu\u2019il estime que ce revenu trouve sa source sur son territoire.<\/li><\/ol>\n\n\n\n

    Une telle situation peut se pr\u00e9senter sch\u00e9matiquement dans les deux cas suivants. Une personne est r\u00e9sidente fiscale de France et r\u00e9sidente fiscale am\u00e9ricaine si : <\/p>\n\n\n\n

    1. elle poss\u00e8de une Green Card ou <\/li>
    2. elle passe plus de 183 jours sur le territoire am\u00e9ricain. <\/li><\/ol>\n\n\n\n

      De m\u00eame, une personne qui est r\u00e9sidente d\u2019un \u00e9tat et per\u00e7oit des revenus provenant d\u2019un autre Etat risque de se trouver impos\u00e9e dans l\u2019\u00e9tat de la source par ce que le revenu na\u00eet sur ce territoire et dans l\u2019Etat de la r\u00e9sidence par ce que le b\u00e9n\u00e9ficiaire y est domicilie. <\/p>\n\n\n\n

      II. La convention fiscale en France du 31 ao\u00fbt 1994<\/h2>\n\n\n\n

      L\u2019objet de la convention fiscale du 31 ao\u00fbt 1994 en mati\u00e8re d\u2019imp\u00f4ts sur le revenu des\npersonnes et des soci\u00e9t\u00e9s est d\u2019\u00e9viter ces doubles impositions en France et aux Etats-Unis.\n<\/p>\n\n\n\n

      La convention pr\u00e9voit qu\u2019une personne ne peut \u00eatre simultan\u00e9ment r\u00e9sident fiscal de France et des Etats- Unis. <\/p>\n\n\n\n

      Elle est consid\u00e9r\u00e9e comme r\u00e9sidente de l\u2019\u00e9tat avec lequel ses liens personnels et \u00e9conomiques sont les plus \u00e9troits. <\/p>\n\n\n\n

      Par cons\u00e9quent :<\/p>\n\n\n\n

      1. les personnes domicili\u00e9es en France sont soumises \u00e0 l\u2019imp\u00f4t sur tous leurs revenus (de source fran\u00e7aise ou \u00e9trang\u00e8re), <\/li>
      2. les personnes dont le domicile fiscal est situ\u00e9 aux Etats-Unis sont soumises en France \u00e0 l\u2019imp\u00f4t sur leurs revenus de source fran\u00e7aise uniquement. <\/li><\/ol>\n\n\n\n

        Au regard des dispositions de la convention sont consid\u00e9r\u00e9es comme r\u00e9sidentes fiscales de France : <\/p>\n\n\n\n

        1. les personnes qui ont en France leur foyer ou lieu de s\u00e9jour principal, <\/li>
        2. celles qui exercent en France une activit\u00e9 professionnelle salari\u00e9e ou non, <\/li>
        3. celles qui ont en France le centre de leurs int\u00e9r\u00eats \u00e9conomiques ou encore, <\/li>
        4. les agents de l\u2019\u00e9tat qui exercent leurs fonctions <\/li>
        5. les agents de l\u2019\u00e9tat qui exercent leurs fonctions charg\u00e9s de missions dans un pays \u00e9tranger et non soumis dans ce pays \u00e0 un imp\u00f4t personnel sur l\u2019ensemble de leurs revenus) <\/li><\/ol>\n\n\n\n

          Ainsi, cette convention encourage les investissements fran\u00e7ais aux Etats-Unis en accordant\naux nationaux des deux \u00e9tats un r\u00e9gime plus favorable que celui auquel sont soumis les\nressortissants des pays tiers.\n<\/p>", "protected": false }, "excerpt": { "rendered": "

          La Convention fiscale du 31 ao\u00fbt 1994 \u00e9limine la double imposition et encourage les investissements avec un r\u00e9gime plus favorable.<\/p>", "protected": false }, "author": 2, "featured_media": 0, "comment_status": "closed", "ping_status": "closed", "sticky": false, "template": "", "format": "standard", "meta": { "_exactmetrics_skip_tracking": false, "_exactmetrics_sitenote_active": false, "_exactmetrics_sitenote_note": "", "_exactmetrics_sitenote_category": 0, "footnotes": "" }, "categories": [ 68 ], "tags": [], "class_list": [ "post-2359", "post", "type-post", "status-publish", "format-standard", "hentry", "category-droit-fiscal" ], "yoast_head": "\nLes Franc\u0327ais aux Etats Unis et le proble\u0300me de la double imposition (Fr)<\/title>\n<meta name=\"description\" content=\"Double imposition France Etats-Unis : La double imposition des Fran\u00e7ais aux Etats-Unis est \u00e9cart\u00e9e gr\u00e2ce aux r\u00e8gles de la Convention fiscale du 31 ao\u00fbt 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