{"id":3485,"date":"2018-10-29T11:43:58","date_gmt":"2018-10-29T11:43:58","guid":{"rendered":"https:\/\/vivreauportugalconsulting.com\/?p=3485"},"modified":"2018-10-29T11:44:06","modified_gmt":"2018-10-29T11:44:06","slug":"simplification-of-taxation-for-expatriates","status":"publish","type":"post","link":"https:\/\/vivreauportugalconsulting.com\/en\/simplification-de-la-fiscalite-des-francais-expatrier\/","title":{"rendered":"SIMPLIFICATION OF THE TAXATION OF FRENCH EXPATRIATES"},"content":{"rendered":"<p>[vc_row][vc_column css=\u00a0\u00bb.vc_custom_1540813229629{padding-top: 150px !important;padding-bottom: 150px !important;background-image: url(https:\/\/vivreauportugalconsulting.com\/wp-content\/uploads\/2018\/02\/Fran\u00e7ais-de-l\u2019\u00e9tranger.jpg?id=1941) !important;background-position: center !important;background-repeat: no-repeat !important;background-size: cover !important;}\u00a0\u00bb][vc_custom_heading text=\u00a0\u00bbSIMPLIFICATION DE LA FISCALIT\u00c9 DES FRAN\u00c7AIS EXPATRIER\u00a0\u00bb font_container=\u00a0\u00bbtag:h1|text_align:left|color:%23ffffff\u00a0\u00bb][\/vc_column][\/vc_row][vc_row][vc_column][vc_column_text]<\/p>\n\n<p><strong>La fiscalit\u00e9 des Fran\u00e7ais de l&rsquo;\u00e9tranger sera simplifi\u00e9e et rendue plus \u00e9quitable en 2019.\u00a0<\/strong><\/p>\n\n<p>L\u2019Assembl\u00e9e nationale a vot\u00e9 jeudi des mesures afin de simplifier la fiscalit\u00e9 des\u00a0<a href=\"https:\/\/www.mieuxvivre-votreargent.fr\/impots\/defiscalisation\/2018\/09\/12\/impots-secu-mesures-proposees-francais-de-letranger-ne-soient-plus-consideres-exiles-fiscaux\/\" target=\"_blank\" rel=\"noopener\">Fran\u00e7ais de l\u2019\u00e9tranger.<\/a>\u00a0Dont le principe d\u2019une retenue \u00e0 la source non lib\u00e9ratoire \u00e0 partir de 2020.\u00a0Le gouvernement entend \u00ab\u00a0rapprocher le r\u00e9gime d\u2019imposition\u00a0\u00bb des revenus de source fran\u00e7aise vers\u00e9s aux non-r\u00e9sidents de celui applicable aux r\u00e9sidents.\u00a0Via un amendement gouvernemental au projet de budget 2019, le m\u00e9canisme de \u00ab\u00a0retenue \u00e0 la source lib\u00e9ratoire\u00a0\u00bb avec un taux d\u2019imposition minimum de 20% appliqu\u00e9 sur les revenus de source fran\u00e7aise a \u00e9t\u00e9 supprim\u00e9.<\/p>\n\n<p>Il a \u00e9t\u00e9 remplac\u00e9 par une retenue \u00e0 la source non lib\u00e9ratoire calcul\u00e9e en appliquant la grille de taux par d\u00e9faut utilis\u00e9e pour le pr\u00e9l\u00e8vement \u00e0 la source de l\u2019imp\u00f4t sur le revenu des r\u00e9sidents.<\/p>\n\n\n<h2 class=\"wp-block-heading\">Un taux minimum relev\u00e9 sur les revenus fran\u00e7ais<\/h2>\n\n\n<p>En outre, le taux minimum d\u2019imposition applicable aux revenus de source fran\u00e7aise des non-r\u00e9sidents sera relev\u00e9 de 20% \u00e0 30% en m\u00e9tropole. \u00c0 compter de l\u2019imposition des revenus de l\u2019ann\u00e9e 2018. Ce taux minimum sera port\u00e9 de <strong>14,4% \u00e0 25%<\/strong> pour les revenus ayant leur source dans les d\u00e9partements d\u2019outre-mer.\u00a0Ces mesures sont en partie reprises d\u2019un rapport d\u2019Anne Genetet (LREM) sur la mobilit\u00e9 internationale des Fran\u00e7ais qui avait \u00e9t\u00e9 remis en septembre au gouvernement. Elles sont prises \u00ab\u00a0au b\u00e9n\u00e9fice des Fran\u00e7ais de l\u2019\u00e9tranger\u00a0\u00bb, selon le ministre des Comptes publics G\u00e9rald Darmanin.\u00a0Entre 2 et 3 millions de Fran\u00e7ais vivent aujourd\u2019hui \u00e0 l\u2019\u00e9tranger. Ces Fran\u00e7ais repr\u00e9sentent 0,6% des contribuables mais versent 1% de l\u2019imp\u00f4t sur le revenu du pays, selon Mme Genetet.<\/p>\n\n\n<h2 class=\"wp-block-heading\">Suppression de la CSG et de la CRDS<\/h2>\n\n\n<p>G\u00e9rald Darmanin, le ministre de l&rsquo;Action et des Comptes publics, a annonc\u00e9 un certain nombre de mesures destin\u00e9es \u00e0 simplifier et \u00e0 rendre plus juste la fiscalit\u00e9 touchant les Fran\u00e7ais expatri\u00e9s. Parmi ces mesures, int\u00e9gr\u00e9es au projet de budget 2019, on trouve la suppression de la CSG et de la CRDS. En effet, ces contributions servent \u00e0 financer la protection sociale. Mais les Fran\u00e7ais affili\u00e9s au r\u00e9gime de s\u00e9curit\u00e9 sociale d&rsquo;un autre \u00e9tat n&rsquo;en b\u00e9n\u00e9ficient pas. Cette disposition ne touchera toutefois que les personnes r\u00e9sidant dans un pays de l&rsquo;UE, de l&rsquo;EEE ou en Suisse.<\/p>\n\n\n<h2 class=\"wp-block-heading\">2 \u00e0 3 millions de Fran\u00e7ais vivant \u00e0 l&rsquo;\u00e9tranger<\/h2>\n\n\n\n<p>Ces mesures visant \u00e0 r\u00e9\u00e9quilibrer la fiscalit\u00e9 des Fran\u00e7ais de l&rsquo;\u00e9tranger sont en partie tir\u00e9es d&rsquo;un rapport d&rsquo;Anne Genetet, d\u00e9put\u00e9e des Fran\u00e7ais \u00e9tablis hors de France. Au total, 2 \u00e0 3 millions de Fran\u00e7ais vivent en dehors de l&rsquo;Hexagone. Des personnes qui \u00ab<em>souhaitent \u00eatre consid\u00e9r\u00e9s comme des membres \u00e0 part enti\u00e8re de la communaut\u00e9 nationale\u00bb et \u00abveulent<\/em>\u00a0b\u00e9n\u00e9ficier d&rsquo;une fiscalit\u00e9 comparable qui prend en compte leurs sp\u00e9cificit\u00e9s\u00bb.<\/p>\n\n\n\n<p>[arm_setup id=\u00a0\u00bb6&Prime;]<div><br><\/div><\/p>\n","protected":false},"excerpt":{"rendered":"<p>As part of the examination of the 2019 draft budget. The National Assembly adopted some of the measures in a report by Anne Genetet on the international mobility of the French.<\/p>","protected":false},"author":1,"featured_media":1941,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"neve_meta_sidebar":"","neve_meta_container":"","neve_meta_enable_content_width":"","neve_meta_content_width":0,"neve_meta_title_alignment":"","neve_meta_author_avatar":"","neve_post_elements_order":"","neve_meta_disable_header":"","neve_meta_disable_footer":"","neve_meta_disable_title":"","neve_meta_reading_time":"","_jetpack_memberships_contains_paid_content":false,"footnotes":"","jetpack_publicize_message":"","jetpack_publicize_feature_enabled":true,"jetpack_social_post_already_shared":true,"jetpack_social_options":{"image_generator_settings":{"template":"highway","default_image_id":0,"font":"","enabled":false},"version":2}},"categories":[1],"tags":[],"class_list":["post-3485","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-fiscalite-des-francais-au-portugal"],"jetpack_publicize_connections":[],"jetpack_featured_media_url":"https:\/\/i0.wp.com\/vivreauportugalconsulting.com\/wp-content\/uploads\/2018\/02\/Fran%C3%A7ais-de-l%E2%80%99%C3%A9tranger.jpg?fit=1023%2C578&ssl=1","jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/vivreauportugalconsulting.com\/en\/wp-json\/wp\/v2\/posts\/3485","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/vivreauportugalconsulting.com\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/vivreauportugalconsulting.com\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/vivreauportugalconsulting.com\/en\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/vivreauportugalconsulting.com\/en\/wp-json\/wp\/v2\/comments?post=3485"}],"version-history":[{"count":0,"href":"https:\/\/vivreauportugalconsulting.com\/en\/wp-json\/wp\/v2\/posts\/3485\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/vivreauportugalconsulting.com\/en\/wp-json\/wp\/v2\/media\/1941"}],"wp:attachment":[{"href":"https:\/\/vivreauportugalconsulting.com\/en\/wp-json\/wp\/v2\/media?parent=3485"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/vivreauportugalconsulting.com\/en\/wp-json\/wp\/v2\/categories?post=3485"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/vivreauportugalconsulting.com\/en\/wp-json\/wp\/v2\/tags?post=3485"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}