{"id":5376,"date":"2019-05-27T12:00:51","date_gmt":"2019-05-27T12:00:51","guid":{"rendered":"https:\/\/vivreauportugalconsulting.com\/?p=5376"},"modified":"2022-08-26T15:31:20","modified_gmt":"2022-08-26T14:31:20","slug":"non-resident-decrer-your-ifi","status":"publish","type":"post","link":"https:\/\/vivreauportugalconsulting.com\/en\/non-resident-decrer-votre-ifi\/","title":{"rendered":"NON-RESIDENT DECLARE YOUR IFI"},"content":{"rendered":"<h2 class=\"wp-block-heading\">HOW TO DECLARE IFI AS A NON-RESIDENT<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">L&rsquo;IFI, est d\u00e9sormais centr\u00e9 sur les seuls actifs immobiliers, il \u00e0 remplac\u00e9 le traditionnel ISF. Cette \u00e9volution a des cons\u00e9quences pour les expatri\u00e9s, comme les impatri\u00e9s r\u00e9cemment rentr\u00e9s en France. <\/p>\n\n\n\n<p class=\"wp-block-paragraph\">En 2018, la loi de finances a remplac\u00e9 l\u2019ISF (imp\u00f4t de solidarit\u00e9 sur la fortune) par un&nbsp;nouvel imp\u00f4t, l\u2019IFI&nbsp;(imp\u00f4t sur la fortune immobili\u00e8re). Son objectif est clair : taxer les d\u00e9tenteurs d\u2019un patrimoine&nbsp;<a rel=\"noreferrer noopener\" aria-label=\"immobilier (opens in a new tab)\" href=\"https:\/\/agencelusofrancaiseimmobilier.com\" target=\"_blank\"><span style=\"text-decoration: underline;\">real estate<\/span><\/a> sup\u00e9rieur \u00e0 1,3 million d\u2019euros.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Pour les expatri\u00e9s et pour ceux revenus r\u00e9cemment en France, quels sont les cons\u00e9quences de cette nouvelle&nbsp;fiscalit\u00e9? <\/p>\n\n\n\n<h3 class=\"wp-block-heading\">Comment d\u00e9clarer IFI aupr\u00e8s du Tr\u00e9sor Public&nbsp;?<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">S\u2019appliquant \u00e9galement <strong>aux non-r\u00e9sidents<\/strong>, \u00e0 savoir les personnes dont la r\u00e9sidence fiscale est bas\u00e9e \u00e0 l\u2019\u00e9tranger depuis le 1er janvier, cette mesure vient en effet taxer les biens immobiliers situ\u00e9s en France, d\u00e9tenus directement ou indirectement.&nbsp;<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Pour les <a href=\"https:\/\/vivreauportugalconsulting.com\/en\/guides-expatriation-au-portugal\/\"><span style=\"text-decoration: underline;\">expatriates<\/span><\/a>, les investissements financiers \u00e9tant d\u00e9j\u00e0 exon\u00e9r\u00e9s d\u2019imp\u00f4t, cette nouvelle r\u00e9forme a eu un faible impact sur l\u2019\u00e9volution de l\u2019imp\u00f4t. Cela est d\u2019autant plus vrai pour ceux qui b\u00e9n\u00e9ficient d\u2019une convention fiscale internationale dont le r\u00f4le est d\u2019\u00e9viter la double imposition.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Pour les autres, l\u2019\u00e9largissement de la base taxable avec l\u2019int\u00e9gration de certains types d\u2019investissements immobiliers augmentent encore leur IFI, en comparaison \u00e0 l\u2019ISF.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">La&nbsp;\u00abpierre-papier\u00bb assujettie<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Les valeurs des biens immobiliers d\u00e9tenus dans le cadre d\u2019investissements dans les <strong>SCPI, OPCI, SCI<\/strong> en direct ou via des&nbsp;<strong>contrats d\u2019assurance-vie<\/strong>&nbsp;or <strong>capitalisation<\/strong> par le biais d\u2019unit\u00e9s de compte. Rentrent au prorata de la d\u00e9tention r\u00e9elle d\u2019actifs immobiliers, dans le patrimoine taxable.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Cela, m\u00eame si le contrat est souscrit \u00e0 l\u2019\u00e9tranger,&nbsp;comme au Luxembourg par exemple. \u00c0&nbsp;partir du moment o\u00f9 les biens sont situ\u00e9s en France, ils sont soumis \u00e0 l\u2019IFI. Ainsi, ce nouveau mode de d\u00e9termination de l\u2019assiette est plus complexe car plusieurs niveaux d\u2019interposition peuvent compliquer la lisibilit\u00e9 de l\u2019assujetissement et la quantit\u00e9 de titres d\u00e9tenus \u00e9galement.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">De m\u00eame, les actifs d\u00e9tenus dans le cadre d\u2019une fiduciaire, d\u2019un trust, d\u2019une fondation sont d\u00e9sormais \u00e9ligibles avec les op\u00e9rations de cr\u00e9dit-bail, auparavant consid\u00e9r\u00e9 comme un actif mobilier. &nbsp;&nbsp;&nbsp;<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Dans ce contexte, les expatri\u00e9s, d\u00e9sireux de continuer \u00e0 investir dans l\u2019immobilier en France. Avec le souhait d\u2019optimiser leur fiscalit\u00e9, opteront pour la nue-propri\u00e9t\u00e9. Ce montage juridique permet en effet de sortir de son assiette taxable la valeur du bien immobilier pendant toute la dur\u00e9e de l\u2019usufruit, g\u00e9n\u00e9ralement entre 15 et 20 ans.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Un placement id\u00e9al pour les expatri\u00e9s qui peuvent investir dans l\u2019immobilier sans se soucier des contraintes d\u2019investissement locatif. Un atout quand on se trouve \u00e0 des milliers de kilom\u00e8tres de la France.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">Comment d\u00e9clarer son IFI&nbsp;?<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Dans le cas&nbsp;d\u2019une d\u00e9claration&nbsp;\u00abpapier\u00bb, si vous avez des revenus de source fran\u00e7aise et que vous \u00eates imposables \u00e0 l&rsquo;imp\u00f4t sur la fortune immobili\u00e8re. Vous devez compl\u00e9ter le formulaire 2042-IFI.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Si vous n\u2019avez aucun revenu en France \u00e0 d\u00e9clarer mais que vous \u00eates soumis \u00e0 l\u2019IFI. Vous devez cocher la case 9GN du formulaire 2042-IFI et joindre \u00e0 votre d\u00e9claration le formulaire 2042-IFI-COV. Les formulaires sont en ligne sur le site <a rel=\"noreferrer noopener\" aria-label=\"impots.gouv.fr (opens in a new tab)\" href=\"http:\/\/impots.gouv.fr\" target=\"_blank\"><span style=\"text-decoration: underline;\">impots.gouv.fr<\/span><\/a><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Vous pouvez aussi d\u00e9clarer votre IFI directement en ligne.<\/p>\n\n\n\n<div class=\"wp-block-group\"><div class=\"wp-block-group__inner-container is-layout-flow wp-block-group-is-layout-flow\"><\/div><\/div>","protected":false},"excerpt":{"rendered":"<p>The IFI, now focused on real estate assets only, has replaced the traditional ISF. This evolution has consequences for expatriates, as well as for impatriates recently returned to France. <\/p>","protected":false},"author":1,"featured_media":5384,"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_newsletter_access":"","_jetpack_dont_email_post_to_subs":false,"_jetpack_newsletter_tier_id":0,"_jetpack_memberships_contains_paywalled_content":false,"_jetpack_feature_clip_id":0,"_jetpack_memberships_contains_paid_content":false,"footnotes":"","jetpack_publicize_message":"L'IFI, est d\u00e9sormais centr\u00e9 sur les seuls actifs immobiliers. Cette \u00e9volution a des cons\u00e9quences pour les #expatri\u00e9s #fran\u00e7ais. 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