{"id":4969,"date":"2018-09-28T16:18:00","date_gmt":"2018-09-28T16:18:00","guid":{"rendered":"https:\/\/pro.aclegal.fr\/?p=4182"},"modified":"2018-09-28T16:18:00","modified_gmt":"2018-09-28T16:18:00","slug":"la-flat-tax-sur-les-revenus-mobiliers-et-les-plus-values-de-cession-ce-qui-a-change-depuis-le-1er-janvier-2018","status":"publish","type":"post","link":"https:\/\/www.catastilegalinternational.com\/fr\/la-flat-tax-sur-les-revenus-mobiliers-et-les-plus-values-de-cession-ce-qui-a-change-depuis-le-1er-janvier-2018\/","title":{"rendered":"La \u00ab\u00a0Flat Tax \u00bb sur les revenus mobiliers et les plus-values de cession\u00a0: ce qui a chang\u00e9 depuis le 1er janvier 2018"},"content":{"rendered":"\t\t
\n\t\t\t\t\t\t
\n\t\t\t\t\t\t
\n\t\t\t\t\t
\n\t\t\t
\n\t\t\t\t\t\t
\n\t\t\t\t
\n\t\t\t\t\t

La loi des finances pour l\u2019ann\u00e9e 2018 (n. 2017-1837 du 30 d\u00e9cembre 2017) a reform\u00e9 la fiscalit\u00e9 des revenus mobiliers et plus-values mobili\u00e8res des personnes physiques (fiscalement domicili\u00e9es en France) par le biais de l\u2019introduction d\u2019un Pr\u00e9l\u00e8vement Forfaitaire Unique (PFU) \u00e0 partir du 1er janvier 2018.<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t
\n\t\t\t\t\t\t
\n\t\t\t\t\t
\n\t\t\t
\n\t\t\t\t\t\t
\n\t\t\t\t
\n\t\t\t\t\t

Qu'est-ce que la Flat-tax ?<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t
\n\t\t\t\t
\n\t\t\t\t\t\t\t\t\t

Connu aussi sous le nom de \u00ab\u00a0Flat Tax\u00a0\u00bb,\u00a0ce\u00a0<\/strong><\/span>pr\u00e9l\u00e8vement de 30%<\/span><\/strong>\u00a0vise \u00e0 imposer de mani\u00e8re\u00a0<\/span>forfaitaire<\/span><\/strong>\u00a0(c\u2019est-\u00e0-dire sans soumission au bar\u00e8me de l\u2019IR) la majorit\u00e9 des\u00a0<\/span>revenus de capitaux mobiliers<\/span><\/strong>\u00a0(comme les dividendes, les obligations, les assurances-vie) ainsi que les\u00a0<\/span>plus-values de cession des titres\u00a0<\/span>per\u00e7us<\/span><\/strong>\u00a0\u00e0 partir du 1er janvier 2018<\/strong>.<\/span><\/p>

Le taux de<\/span>\u00a030%<\/span>\u00a0se<\/span>\u00a0d\u00e9compose comme suit\u00a0:<\/span><\/p>

1.\u00a012,8%\u00a0<\/strong><\/span>au titre de\u00a0l\u2019<\/strong><\/span>imp\u00f4t sur le revenu<\/strong>
<\/span><\/p>

2.\u00a017,2%\u00a0<\/span><\/strong>au titre des<\/span>\u00a0pr\u00e9l\u00e8vements sociaux<\/span><\/strong><\/p>

Pour les revenus per\u00e7us en 2018, le PFU op\u00e8re<\/span>\u00a0de\u00a0plein droit<\/strong>\u00a0;\u00a0<\/span>toutefois,\u00a0<\/span>l\u2019imposition de ces revenus au bar\u00e8me de l\u2019imp\u00f4t sur le revenu reste possible<\/strong>\u00a0sur option<\/span>\u00a0du contribuable lors du d\u00e9p\u00f4t de sa d\u00e9claration de revenus annuelle (v.\u00a0<\/span>infra \u2013\u00a0<\/span>II<\/span>).<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t

\n\t\t\t\t\t\t
\n\t\t\t\t\t
\n\t\t\t
\n\t\t\t\t\t\t
\n\t\t\t\t
\n\t\t\t\t\t

Les exemptions<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t
\n\t\t\t\t
\n\t\t\t\t\t\t\t\t\t

En revanche, restent\u00a0<\/span>exclus<\/span><\/strong>\u00a0de cette imposition les\u00a0<\/span>revenus des comptes d\u2019\u00e9pargne r\u00e9glement\u00e9s<\/span><\/strong>, et notamment les revenus aff\u00e9rents \u00e0 des Livrets A, des Livrets de D\u00e9veloppement Durable et Solidaire (LDDS), des Livrets jeune ainsi que des Livrets d\u2019Epargne Populaire (LEP).<\/span><\/p>

Par ailleurs, il convient de souligner que\u00a0ne sont pas soumis au PFU<\/strong>\u00a0:\u00a0<\/span>les revenus express\u00e9ment exon\u00e9r\u00e9s d\u2019IR<\/span>,\u00a0<\/span>l<\/span>es produits des\u00a0<\/span>bons ou contrats de capitalisation ou d\u2019assurance-vie attach\u00e9s \u00e0 des primes<\/span>\u00a0vers\u00e9es jusqu\u2019au 26 septembre 2017,<\/span>\u00a0ainsi que les\u00a0<\/span>revenus<\/span>\u00a0pris en compte pour la d\u00e9termination\u00a0<\/span>du b\u00e9n\u00e9fice imposable<\/span>\u00a0d\u2019une entreprise.<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t

\n\t\t\t\t\t\t
\n\t\t\t\t\t
\n\t\t\t
\n\t\t\t\t\t\t
\n\t\t\t\t
\n\t\t\t\t\t\t\t
\n\t\t\t\t\t\t\t
\n\t\t\t\t\n\t\t\t\t\t\t\t\t\t

\n\t\t\t\t\t\tB\u00e9n\u00e9ficiez-vous des revenus mobiliers ?\t\t\t\t\t<\/h2>\n\t\t\t\t\n\t\t\t\t\t\t\t\t\t
\n\t\t\t\t\t\tContactez-nous pour une \u00e9tude personnalis\u00e9e de votre situation.\t\t\t\t\t<\/div>\n\t\t\t\t\n\t\t\t\t\t\t\t\t\t
\n\t\t\t\t\t\n\t\t\t\t\t\tCONTACT\t\t\t\t\t<\/a>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t
\n\t\t\t\t\t\t
\n\t\t\t\t\t
\n\t\t\t
\n\t\t\t\t\t\t
\n\t\t\t\t
\n\t\t\t\t\t

I. FONCTIONNEMENT DU PFU<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t
\n\t\t\t\t
\n\t\t\t\t\t

A) DIVIDENDES, INT\u00c9R\u00caTS, AUTRES REVENUS ASSIMIL\u00c9S<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t
\n\t\t\t\t
\n\t\t\t\t\t\t\t\t\t

Comme par le pass\u00e9, l\u2019imposition de ces\u00a0<\/span>revenus<\/span>\u00a0mobiliers<\/span>\u00a0int<\/span>er<\/span>vient\u00a0<\/span>en 2 TEMPS :<\/span><\/p>

1.\u00a0pr\u00e9l\u00e8vement \u00e0 la source\u00a0<\/span><\/strong>(forfaitaire et non lib\u00e9ratoire) de\u00a0<\/span>12,8\u00a0%\u00a0<\/span>op\u00e9r\u00e9<\/span>\u00a0l\u2019ann\u00e9e de leur versement<\/span>\u00a0(par ex., en 2018)\u00a0<\/span>\u00e0 titre d\u2019acompte<\/span>\u00a0d\u2019imp\u00f4t sur le revenu et sauf dispense en fonction du revenu fiscal de r\u00e9f\u00e9rence<\/span><\/p>

2. d\u00e9claration et imposition d\u00e9finitive<\/span><\/strong>\u00a0des revenus mobiliers au bar\u00e8me de l\u2019imp\u00f4t sur le revenu\u00a0<\/span>l\u2019ann\u00e9e suivante au versement<\/span>\u00a0(par ex., en 2019) avec\u00a0<\/span>cr\u00e9dit d\u2019imp\u00f4t\u00a0<\/span>pour le 12,8\u00a0% d\u00e9j\u00e0 vers\u00e9 l\u2019ann\u00e9e pr\u00e9c\u00e9dente.<\/span><\/p>

A cette taxation forfaitaire s\u2019ajoutent \u00e9galement\u00a0<\/span><\/strong>les pr\u00e9l\u00e8vements sociaux<\/strong>\u00a0\u00e0 hauteur de\u00a0<\/span>17,2 %<\/span>.<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t

\n\t\t\t\t\t\t
\n\t\t\t\t\t
\n\t\t\t
\n\t\t\t\t\t\t
\n\t\t\t\t
\n\t\t\t\t\t

B) ASSURANCES-VIE<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t
\n\t\t\t\t
\n\t\t\t\t\t\t\t\t\t

Tout rachat total ou partiel <\/span>effectu\u00e9 par l\u2019assur\u00e9 sur les gains relatifs aux versements\u00a0<\/span>effectu\u00e9s \u00e0 partir du 27 septembre 2017<\/span>\u00a0subit\u00a0:<\/span><\/p>

  1. un<\/span>\u00a0pr\u00e9l\u00e8vement forfaitaire et non lib\u00e9ratoire<\/span><\/strong>\u00a0qui (sauf dispense) varie en fonction du moment du rachat\u00a0:<\/span><\/li><\/ol>

    a)<\/span>\u00a012,8%<\/span>\u00a0sur les produits des contrats\u00a0<\/span>de moins de 8 ans<\/span>
    <\/span><\/p>

    b)\u00a0<\/span>7,5%<\/span>\u00a0sur les produits des contrats\u00a0<\/span>de plus de 8 ans.<\/span><\/p>

    2.\u00a0<\/span>une imposition d\u00e9finitive<\/span><\/strong>\u00a0effectu\u00e9e l\u2019ann\u00e9e suivante lors de la d\u00e9claration de revenus\u00a0:<\/span><\/p>

    a) 1<\/span>2,8% pour un\u00a0contrat\u00a0<\/strong><\/span>de moins de 8 ans<\/span><\/strong>\u00a0<\/span><\/p>

    b) pour les\u00a0contrats d\u2019<\/strong><\/span>une dur\u00e9e d\u2019au moins 8 ans<\/span><\/strong>, le taux est de :<\/span><\/p>

    i) <\/span>7,5<\/span>%<\/span>\u00a0pour les produits correspondant \u00e0 des\u00a0versements<\/strong>\u00a0allant\u00a0<\/span>jusqu\u2019\u00e0 150.000\u20ac<\/strong><\/span><\/p>

    ii) <\/span>12,8%<\/span>\u00a0pour les produits correspondant \u00e0 des\u00a0versements<\/strong>\u00a0<\/span>exc\u00e9dant le seuil de 150.000 \u20ac
    <\/span><\/p>

    A cette taxation forfaitaire s\u2019ajoutent \u00e9galement\u00a0<\/span>les\u00a0pr\u00e9l\u00e8vements sociaux \u00e0 hauteur de\u00a0<\/strong><\/span>17,2 %<\/span><\/strong>.<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t

    \n\t\t\t\t\t\t
    \n\t\t\t\t\t
    \n\t\t\t
    \n\t\t\t\t\t\t
    \n\t\t\t\t
    \n\t\t\t\t\t\t\t\t\t\t\t\t
    \n\t\t\t\t\t\t\t\t\t\t\"\"\t\t\t\t\t\t\t\t\t\t\t
    Bien conna\u00eetre les enjeux de la flat-tax vous permettra de r\u00e9ssoudre tous les questions fiscales qui s'y attachent<\/figcaption>\n\t\t\t\t\t\t\t\t\t\t<\/figure>\n\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t
    \n\t\t\t\t\t\t
    \n\t\t\t\t\t
    \n\t\t\t
    \n\t\t\t\t\t\t
    \n\t\t\t\t
    \n\t\t\t\t\t

    C) PLUS-VALUES<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t
    \n\t\t\t\t
    \n\t\t\t\t\t\t\t\t\t

    Contrairement aux revenus mobiliers,\u00a0pour les plus-values de cession de titres<\/strong>\u00a0le PFU\u00a0<\/span>ne se d\u00e9roule pas en deux \u00e9tapes mais il est assis sur le revenu\u00a0<\/span>au moment de l\u2019imposition annuelle des revenus<\/span>.<\/span><\/p>

    Le PFU est ainsi\u00a0calcul\u00e9 sur le montant des<\/strong><\/span>\u00a0plus-values nettes<\/span><\/strong>\u00a0(c-\u00e0-d apr\u00e8s imputation des pertes) lors de la vente de titres faisant part d\u2019un patrimoine priv\u00e9.<\/span><\/p>

    Toute\u00a0moins-value reste imputable<\/strong><\/span>\u00a0sur les plus-values de l\u2019ann\u00e9e consid\u00e9r\u00e9e ainsi que sur les plus-values des 10 ann\u00e9es suivantes.<\/span><\/p>

    Par ailleurs,\u00a0<\/span>la plus-value des dirigeants de PME<\/span>\u00a0partant \u00e0 la retraite qui vendent leur titres continue de b\u00e9n\u00e9ficier d\u2019un<\/span>\u00a0abattement de 500.000 \u20ac.<\/span><\/p>

    A la taxation forfaitaire du PFU s\u2019ajoutent \u00e9galement\u00a0<\/span>les\u00a0pr\u00e9l\u00e8vements sociaux \u00e0 hauteur de\u00a0<\/strong><\/span>17,2 %<\/span><\/strong>.<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t

    \n\t\t\t\t\t\t
    \n\t\t\t\t\t
    \n\t\t\t
    \n\t\t\t\t\t\t
    \n\t\t\t\t
    \n\t\t\t\t\t

    II. OPTION POUR LE BAR\u00c8ME DE L\u2019IMPOT SUR LE REVENU<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t
    \n\t\t\t\t
    \n\t\t\t\t\t\t\t\t\t

    Comme nous l\u2019avons d\u00e9j\u00e0 vu\u00a0<\/span>supra<\/span><\/em>,\u00a0<\/span>le contribuable peut toujours\u00a0<\/span>opter (de mani\u00e8re expresse et irr\u00e9vocable<\/strong>)\u00a0<\/span>d\u2019<\/span>\u00eatre soumis au\u00a0<\/strong><\/span>bar\u00e8me progressif de l\u2019imp\u00f4t sur le reven<\/strong>u<\/span>.<\/span><\/p>

    Cette option, une fois exerc\u00e9e, porte sur<\/span>\u00a0l\u2019ensemble<\/span>\u00a0des revenus<\/span>\u00a0mobiliers et plus-values mobili\u00e8res\u00a0<\/span>rentrant dans le champ d\u2019application de la \u00ab\u00a0flat tax\u00a0<\/strong>\u00bb.<\/span><\/p>

    Dans ce cas,\u00a0tous les revenus mobiliers nets seront pris en compte<\/strong>\u00a0pour la d\u00e9termination du\u00a0<\/span>revenu net global imposable.<\/span><\/p>

    En ce qui concerne en particulier\u00a0<\/span>les dividendes et les autres revenus assimil\u00e9<\/span>s,\u00a0<\/span>ces revenus sont<\/span>\u00a0retenus pour leur\u00a0<\/span>montant net<\/span><\/strong>, \u00e0 savoir\u00a0<\/span>apr\u00e8s\u00a0<\/span>:<\/span><\/p>

    i) a<\/span>battement de 40 %
    <\/span><\/p>

    ii) d\u00e9duction<\/span>\u00a0des<\/span>\u00a0d\u00e9penses<\/span>\u00a0engag\u00e9es pour l\u2019acquisition ou la conservation des participations<\/span><\/p>

    iii)\u00a0<\/span>d\u00e9duction du 6,8 %<\/span>\u00a0de la CSG.<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t

    \n\t\t\t\t
    \n\t\t\t\t\t\t\t\t\t

    Les\u00a0<\/span>plus-values<\/span><\/strong>, quant \u00e0 elles, sont retenues pour leur montant net apr\u00e8s<\/span>\u00a0imputation des pertes\u00a0<\/span>et\u00a0<\/span>d\u00e9duction\u00a0<\/span>:<\/span><\/p>

    1. pour les titres acquis\u00a0avant le 1er janvier 2018,\u00a0des<\/strong><\/span>\u00a0abattements\u00a0<\/span><\/strong>variant en fonction de la dur\u00e9e de d\u00e9tention<\/strong>\u00a0ainsi que de la nature des titres;<\/span><\/p>

    2. pour les titres acquis\u00a0<\/span>apr\u00e8s le 1er janvier 2018,\u00a0aucun abattement n\u2019est maintenu<\/strong>\u00a0hormis le cas des dirigeants de PME\u00a0<\/span>partant \u00e0 la retraite\u00a0<\/span>qui continuent de b\u00e9n\u00e9ficier\u00a0<\/span>d\u2019un abattement sp\u00e9cifique de\u00a0500\u00a0000\u00a0\u20ac sur la plus-value d\u00e9gag\u00e9e par la vente des titres de leur entreprise.<\/span><\/p>

    L\u2019ensemble de ces revenus sont \u00e9galement soumi<\/span>s aux\u00a0pr\u00e9l\u00e8vements sociaux \u00e0 hauteur de 17,2%<\/strong>.<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t

    \n\t\t\t\t\t\t
    \n\t\t\t\t\t
    \n\t\t\t
    \n\t\t\t\t\t\t
    \n\t\t\t\t
    \n\t\t\t\t\t\t\t
    \n\t\t\t\n\t\t\t\t\t\t\t
    \n\t\t\t\t\t<\/i><\/div>\n\t\t\t\t\t\t<\/span>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t
    \n\t\t\t\t
    \n\t\t\t\t\t\t\t\t\t

    L’opinion exprim\u00e9e dans cet article est purement informative.

    Cet article ne constitue en aucun cas un avis juridique.

    En outre, il ne faut pas oublier que la question fiscale de chaque client est diff\u00e9rente car les situations personnelles et patrimoniales de chacun sont, dans la plupart des cas, essentiellement diff\u00e9rentes.

    Si vous avez un probl\u00e8me fiscal similaire, nous vous invitons \u00e0 nous contacter pour une premi\u00e8re discussion de votre cas.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t

    \n\t\t\t\t
    \n\t\t\t\t\t\t\t
    \n\t\t\t\n\t\t\t\t\t\t<\/span>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t
    \n\t\t\t\t\t\t
    \n\t\t\t\t\t
    \n\t\t\t
    \n\t\t\t\t\t\t
    \n\t\t\t\t
    \n\t\t\t\t\t\t\t
    \n

    Cabinet Fiscal International
    AC Legal<\/h2>

    N'h\u00e9sitez pas \u00e0 nous contacter !<\/p>

    Quelle que soit votre demande, nous sommes heureux de vous assister dans vos questions de fiscalit\u00e9 internationale et patrimoniale.<\/p>CONTACT<\/a>\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t

    \n\t\t\t\t
    \n\t\t\t\t\t\t\t
    \n\t\t\t\n\t\t\t\t\t\t<\/span>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t
    \n\t\t\t\t\t\t
    \n\t\t\t\t\t
    \n\t\t\t
    \n\t\t\t\t\t\t
    \n\t\t\t\t
    \n\t\t\t\t\t

    NOS ARTICLES <\/h4>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t
    \n\t\t\t\t
    \n\t\t\t\t\t\t\t
    \n\t\t\t\t
    \n\t\t\t
    \n\t\t\t\t
    \n\t\t\t\t
    \n\t\t\t\n\t\t\t\tQuitter la France pour l’Italie : exit tax, vente de biens et cons\u00e9quences successorales\t\t\t<\/a>\n\t\t<\/h6>\n\t\t\n\t\t\n\t\t\tLIRE PLUS \u00bb\t\t<\/a>\n\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/article>\n\t\t\t\t
    \n\t\t\t
    \n\t\t\t\t
    \n\t\t\t\t
    \n\t\t\t\n\t\t\t\tLe r\u00e9gime des impatri\u00e9s en France : conditions et exon\u00e9rations de l\u2019article 155 B du CGI\t\t\t<\/a>\n\t\t<\/h6>\n\t\t\n\t\t\n\t\t\tLIRE PLUS \u00bb\t\t<\/a>\n\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/article>\n\t\t\t\t
    \n\t\t\t
    \n\t\t\t\t
    \n\t\t\t\t
    \n\t\t\t\n\t\t\t\tR\u00e9solution amiable vs proc\u00e8s commercial : enseignements tir\u00e9s de cas r\u00e9els\t\t\t<\/a>\n\t\t<\/h6>\n\t\t\n\t\t\n\t\t\tLIRE PLUS \u00bb\t\t<\/a>\n\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/article>\n\t\t\t\t
    \n\t\t\t
    \n\t\t\t\t
    \n\t\t\t\t
    \n\t\t\t\n\t\t\t\tFiscalit\u00e9 des gains sur cryptomonnaies en France (2026)\t\t\t<\/a>\n\t\t<\/h6>\n\t\t\n\t\t\n\t\t\tLIRE PLUS \u00bb\t\t<\/a>\n\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/article>\n\t\t\t\t
    \n\t\t\t
    \n\t\t\t\t
    \n\t\t\t\t
    \n\t\t\t\n\t\t\t\tM\u00e9diation judiciaire : fonctionnement, \u00e9tapes et avantages pour les entreprises\t\t\t<\/a>\n\t\t<\/h6>\n\t\t\n\t\t\n\t\t\tLIRE PLUS \u00bb\t\t<\/a>\n\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/article>\n\t\t\t\t
    \n\t\t\t
    \n\t\t\t\t
    \n\t\t\t\t
    \n\t\t\t\n\t\t\t\tLes MARD en France : n\u00e9gociation assist\u00e9e, proc\u00e9dure participative, m\u00e9diation et conciliation\t\t\t<\/a>\n\t\t<\/h6>\n\t\t\n\t\t\n\t\t\tLIRE PLUS \u00bb\t\t<\/a>\n\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/article>\n\t\t\t\t<\/div>\n\t\t\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"

    La loi des finances pour l\u2019ann\u00e9e 2018 (n. 2017-1837 du 30 d\u00e9cembre 2017) a reform\u00e9 la fiscalit\u00e9 des revenus mobiliers et plus-values mobili\u00e8res des personnes<\/p>\n","protected":false},"author":5,"featured_media":4185,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"site-sidebar-layout":"default","site-content-layout":"default","ast-site-content-layout":"default","site-content-style":"default","site-sidebar-style":"default","ast-global-header-display":"","ast-banner-title-visibility":"","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"","ast-breadcrumbs-content":"","ast-featured-img":"","footer-sml-layout":"","ast-disable-related-posts":"","theme-transparent-header-meta":"default","adv-header-id-meta":"","stick-header-meta":"","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","astra-migrate-meta-layouts":"default","ast-page-background-enabled":"default","ast-page-background-meta":{"desktop":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"ast-content-background-meta":{"desktop":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"footnotes":""},"categories":[80,82],"tags":[93,94,95],"class_list":["post-4969","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-fiscalite","category-impots","tag-flat-tax-2","tag-pfu","tag-plus-value"],"yoast_head":"\nLa \u00ab\u00a0Flat Tax \u00bb sur les revenus mobiliers<\/title>\n<meta name=\"description\" content=\"Dans cet article nous allons parler de la reforme fiscale des revenus mobiliers et plus-values mobili\u00e8res des personnes physiques\" \/>\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.catastilegalinternational.com\/fr\/la-flat-tax-sur-les-revenus-mobiliers-et-les-plus-values-de-cession-ce-qui-a-change-depuis-le-1er-janvier-2018\/\" \/>\n<meta property=\"og:locale\" content=\"fr_FR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"La \u00ab\u00a0Flat Tax \u00bb sur les revenus mobiliers\" \/>\n<meta property=\"og:description\" content=\"Dans cet article nous allons parler de la reforme fiscale des revenus mobiliers et plus-values mobili\u00e8res des personnes physiques\" \/>\n<meta property=\"og:url\" content=\"https:\/\/www.catastilegalinternational.com\/fr\/la-flat-tax-sur-les-revenus-mobiliers-et-les-plus-values-de-cession-ce-qui-a-change-depuis-le-1er-janvier-2018\/\" \/>\n<meta property=\"og:site_name\" content=\"AC Legal International Tax Consultants\" \/>\n<meta property=\"article:published_time\" content=\"2018-09-28T16:18:00+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/www.catastilegalinternational.com\/wp-content\/uploads\/2022\/02\/flat-tax.jpeg\" \/>\n\t<meta property=\"og:image:width\" content=\"640\" \/>\n\t<meta property=\"og:image:height\" content=\"426\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/jpeg\" \/>\n<meta name=\"author\" content=\"Luca\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"\u00c9crit par\" \/>\n\t<meta name=\"twitter:data1\" content=\"Luca\" \/>\n\t<meta name=\"twitter:label2\" content=\"Dur\u00e9e de lecture estim\u00e9e\" \/>\n\t<meta name=\"twitter:data2\" content=\"6 minutes\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\\\/\\\/www.catastilegalinternational.com\\\/fr\\\/la-flat-tax-sur-les-revenus-mobiliers-et-les-plus-values-de-cession-ce-qui-a-change-depuis-le-1er-janvier-2018\\\/#article\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/www.catastilegalinternational.com\\\/fr\\\/la-flat-tax-sur-les-revenus-mobiliers-et-les-plus-values-de-cession-ce-qui-a-change-depuis-le-1er-janvier-2018\\\/\"},\"author\":{\"name\":\"Luca\",\"@id\":\"https:\\\/\\\/www.catastilegalinternational.com\\\/fr\\\/#\\\/schema\\\/person\\\/88d4566dddf9189b8479cb59af276c2f\"},\"headline\":\"La \u00ab\u00a0Flat Tax \u00bb sur les revenus mobiliers et les plus-values de cession\u00a0: ce qui a chang\u00e9 depuis le 1er janvier 2018\",\"datePublished\":\"2018-09-28T16:18:00+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\\\/\\\/www.catastilegalinternational.com\\\/fr\\\/la-flat-tax-sur-les-revenus-mobiliers-et-les-plus-values-de-cession-ce-qui-a-change-depuis-le-1er-janvier-2018\\\/\"},\"wordCount\":1112,\"publisher\":{\"@id\":\"https:\\\/\\\/www.catastilegalinternational.com\\\/fr\\\/#organization\"},\"image\":{\"@id\":\"https:\\\/\\\/www.catastilegalinternational.com\\\/fr\\\/la-flat-tax-sur-les-revenus-mobiliers-et-les-plus-values-de-cession-ce-qui-a-change-depuis-le-1er-janvier-2018\\\/#primaryimage\"},\"thumbnailUrl\":\"https:\\\/\\\/www.catastilegalinternational.com\\\/wp-content\\\/uploads\\\/2022\\\/02\\\/flat-tax.jpeg\",\"keywords\":[\"flat tax\",\"pfu\",\"plus-value\"],\"articleSection\":[\"FISCALIT\u00c9\",\"IMP\u00d4TS\"],\"inLanguage\":\"fr-FR\"},{\"@type\":\"WebPage\",\"@id\":\"https:\\\/\\\/www.catastilegalinternational.com\\\/fr\\\/la-flat-tax-sur-les-revenus-mobiliers-et-les-plus-values-de-cession-ce-qui-a-change-depuis-le-1er-janvier-2018\\\/\",\"url\":\"https:\\\/\\\/www.catastilegalinternational.com\\\/fr\\\/la-flat-tax-sur-les-revenus-mobiliers-et-les-plus-values-de-cession-ce-qui-a-change-depuis-le-1er-janvier-2018\\\/\",\"name\":\"La \u00ab\u00a0Flat Tax \u00bb sur les revenus mobiliers\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/www.catastilegalinternational.com\\\/fr\\\/#website\"},\"primaryImageOfPage\":{\"@id\":\"https:\\\/\\\/www.catastilegalinternational.com\\\/fr\\\/la-flat-tax-sur-les-revenus-mobiliers-et-les-plus-values-de-cession-ce-qui-a-change-depuis-le-1er-janvier-2018\\\/#primaryimage\"},\"image\":{\"@id\":\"https:\\\/\\\/www.catastilegalinternational.com\\\/fr\\\/la-flat-tax-sur-les-revenus-mobiliers-et-les-plus-values-de-cession-ce-qui-a-change-depuis-le-1er-janvier-2018\\\/#primaryimage\"},\"thumbnailUrl\":\"https:\\\/\\\/www.catastilegalinternational.com\\\/wp-content\\\/uploads\\\/2022\\\/02\\\/flat-tax.jpeg\",\"datePublished\":\"2018-09-28T16:18:00+00:00\",\"description\":\"Dans cet article nous allons parler de la reforme fiscale des revenus mobiliers et plus-values mobili\u00e8res des personnes physiques\",\"breadcrumb\":{\"@id\":\"https:\\\/\\\/www.catastilegalinternational.com\\\/fr\\\/la-flat-tax-sur-les-revenus-mobiliers-et-les-plus-values-de-cession-ce-qui-a-change-depuis-le-1er-janvier-2018\\\/#breadcrumb\"},\"inLanguage\":\"fr-FR\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\\\/\\\/www.catastilegalinternational.com\\\/fr\\\/la-flat-tax-sur-les-revenus-mobiliers-et-les-plus-values-de-cession-ce-qui-a-change-depuis-le-1er-janvier-2018\\\/\"]}]},{\"@type\":\"ImageObject\",\"inLanguage\":\"fr-FR\",\"@id\":\"https:\\\/\\\/www.catastilegalinternational.com\\\/fr\\\/la-flat-tax-sur-les-revenus-mobiliers-et-les-plus-values-de-cession-ce-qui-a-change-depuis-le-1er-janvier-2018\\\/#primaryimage\",\"url\":\"https:\\\/\\\/www.catastilegalinternational.com\\\/wp-content\\\/uploads\\\/2022\\\/02\\\/flat-tax.jpeg\",\"contentUrl\":\"https:\\\/\\\/www.catastilegalinternational.com\\\/wp-content\\\/uploads\\\/2022\\\/02\\\/flat-tax.jpeg\",\"width\":640,\"height\":426,\"caption\":\"flat tax\"},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\\\/\\\/www.catastilegalinternational.com\\\/fr\\\/la-flat-tax-sur-les-revenus-mobiliers-et-les-plus-values-de-cession-ce-qui-a-change-depuis-le-1er-janvier-2018\\\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Home\",\"item\":\"https:\\\/\\\/www.catastilegalinternational.com\\\/fr\\\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"La \u00ab\u00a0Flat Tax \u00bb sur les revenus mobiliers et les plus-values de cession\u00a0: ce qui a chang\u00e9 depuis le 1er janvier 2018\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\\\/\\\/www.catastilegalinternational.com\\\/fr\\\/#website\",\"url\":\"https:\\\/\\\/www.catastilegalinternational.com\\\/fr\\\/\",\"name\":\"AC Legal International Tax Consultants\",\"description\":\"International Tax Consultants & Business Law Attorneys\",\"publisher\":{\"@id\":\"https:\\\/\\\/www.catastilegalinternational.com\\\/fr\\\/#organization\"},\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\\\/\\\/www.catastilegalinternational.com\\\/fr\\\/?s={search_term_string}\"},\"query-input\":{\"@type\":\"PropertyValueSpecification\",\"valueRequired\":true,\"valueName\":\"search_term_string\"}}],\"inLanguage\":\"fr-FR\"},{\"@type\":\"Organization\",\"@id\":\"https:\\\/\\\/www.catastilegalinternational.com\\\/fr\\\/#organization\",\"name\":\"aclegal\",\"url\":\"https:\\\/\\\/www.catastilegalinternational.com\\\/fr\\\/\",\"logo\":{\"@type\":\"ImageObject\",\"inLanguage\":\"fr-FR\",\"@id\":\"https:\\\/\\\/www.catastilegalinternational.com\\\/fr\\\/#\\\/schema\\\/logo\\\/image\\\/\",\"url\":\"https:\\\/\\\/www.catastilegalinternational.com\\\/wp-content\\\/uploads\\\/2021\\\/02\\\/ac_logo_pastille_noir.png\",\"contentUrl\":\"https:\\\/\\\/www.catastilegalinternational.com\\\/wp-content\\\/uploads\\\/2021\\\/02\\\/ac_logo_pastille_noir.png\",\"width\":313,\"height\":63,\"caption\":\"aclegal\"},\"image\":{\"@id\":\"https:\\\/\\\/www.catastilegalinternational.com\\\/fr\\\/#\\\/schema\\\/logo\\\/image\\\/\"}},{\"@type\":\"Person\",\"@id\":\"https:\\\/\\\/www.catastilegalinternational.com\\\/fr\\\/#\\\/schema\\\/person\\\/88d4566dddf9189b8479cb59af276c2f\",\"name\":\"Luca\",\"image\":{\"@type\":\"ImageObject\",\"inLanguage\":\"fr-FR\",\"@id\":\"https:\\\/\\\/secure.gravatar.com\\\/avatar\\\/81270337aa9b4a734dc6695dba979775a72131b39a6c80fde8ffe933dde88f0d?s=96&d=mm&r=g\",\"url\":\"https:\\\/\\\/secure.gravatar.com\\\/avatar\\\/81270337aa9b4a734dc6695dba979775a72131b39a6c80fde8ffe933dde88f0d?s=96&d=mm&r=g\",\"contentUrl\":\"https:\\\/\\\/secure.gravatar.com\\\/avatar\\\/81270337aa9b4a734dc6695dba979775a72131b39a6c80fde8ffe933dde88f0d?s=96&d=mm&r=g\",\"caption\":\"Luca\"}}]}<\/script>\n<!-- \/ Yoast SEO plugin. -->","yoast_head_json":{"title":"La \u00ab\u00a0Flat Tax \u00bb sur les revenus mobiliers","description":"Dans cet article nous allons parler de la reforme fiscale des revenus mobiliers et plus-values mobili\u00e8res des personnes physiques","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/www.catastilegalinternational.com\/fr\/la-flat-tax-sur-les-revenus-mobiliers-et-les-plus-values-de-cession-ce-qui-a-change-depuis-le-1er-janvier-2018\/","og_locale":"fr_FR","og_type":"article","og_title":"La \u00ab\u00a0Flat Tax \u00bb sur les revenus mobiliers","og_description":"Dans cet article nous allons parler de la reforme fiscale des revenus mobiliers et plus-values mobili\u00e8res des personnes physiques","og_url":"https:\/\/www.catastilegalinternational.com\/fr\/la-flat-tax-sur-les-revenus-mobiliers-et-les-plus-values-de-cession-ce-qui-a-change-depuis-le-1er-janvier-2018\/","og_site_name":"AC Legal International Tax Consultants","article_published_time":"2018-09-28T16:18:00+00:00","og_image":[{"width":640,"height":426,"url":"https:\/\/www.catastilegalinternational.com\/wp-content\/uploads\/2022\/02\/flat-tax.jpeg","type":"image\/jpeg"}],"author":"Luca","twitter_card":"summary_large_image","twitter_misc":{"\u00c9crit par":"Luca","Dur\u00e9e de lecture estim\u00e9e":"6 minutes"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"Article","@id":"https:\/\/www.catastilegalinternational.com\/fr\/la-flat-tax-sur-les-revenus-mobiliers-et-les-plus-values-de-cession-ce-qui-a-change-depuis-le-1er-janvier-2018\/#article","isPartOf":{"@id":"https:\/\/www.catastilegalinternational.com\/fr\/la-flat-tax-sur-les-revenus-mobiliers-et-les-plus-values-de-cession-ce-qui-a-change-depuis-le-1er-janvier-2018\/"},"author":{"name":"Luca","@id":"https:\/\/www.catastilegalinternational.com\/fr\/#\/schema\/person\/88d4566dddf9189b8479cb59af276c2f"},"headline":"La \u00ab\u00a0Flat Tax \u00bb sur les revenus mobiliers et les plus-values de cession\u00a0: ce qui a chang\u00e9 depuis le 1er janvier 2018","datePublished":"2018-09-28T16:18:00+00:00","mainEntityOfPage":{"@id":"https:\/\/www.catastilegalinternational.com\/fr\/la-flat-tax-sur-les-revenus-mobiliers-et-les-plus-values-de-cession-ce-qui-a-change-depuis-le-1er-janvier-2018\/"},"wordCount":1112,"publisher":{"@id":"https:\/\/www.catastilegalinternational.com\/fr\/#organization"},"image":{"@id":"https:\/\/www.catastilegalinternational.com\/fr\/la-flat-tax-sur-les-revenus-mobiliers-et-les-plus-values-de-cession-ce-qui-a-change-depuis-le-1er-janvier-2018\/#primaryimage"},"thumbnailUrl":"https:\/\/www.catastilegalinternational.com\/wp-content\/uploads\/2022\/02\/flat-tax.jpeg","keywords":["flat tax","pfu","plus-value"],"articleSection":["FISCALIT\u00c9","IMP\u00d4TS"],"inLanguage":"fr-FR"},{"@type":"WebPage","@id":"https:\/\/www.catastilegalinternational.com\/fr\/la-flat-tax-sur-les-revenus-mobiliers-et-les-plus-values-de-cession-ce-qui-a-change-depuis-le-1er-janvier-2018\/","url":"https:\/\/www.catastilegalinternational.com\/fr\/la-flat-tax-sur-les-revenus-mobiliers-et-les-plus-values-de-cession-ce-qui-a-change-depuis-le-1er-janvier-2018\/","name":"La \u00ab\u00a0Flat Tax \u00bb sur les revenus mobiliers","isPartOf":{"@id":"https:\/\/www.catastilegalinternational.com\/fr\/#website"},"primaryImageOfPage":{"@id":"https:\/\/www.catastilegalinternational.com\/fr\/la-flat-tax-sur-les-revenus-mobiliers-et-les-plus-values-de-cession-ce-qui-a-change-depuis-le-1er-janvier-2018\/#primaryimage"},"image":{"@id":"https:\/\/www.catastilegalinternational.com\/fr\/la-flat-tax-sur-les-revenus-mobiliers-et-les-plus-values-de-cession-ce-qui-a-change-depuis-le-1er-janvier-2018\/#primaryimage"},"thumbnailUrl":"https:\/\/www.catastilegalinternational.com\/wp-content\/uploads\/2022\/02\/flat-tax.jpeg","datePublished":"2018-09-28T16:18:00+00:00","description":"Dans cet article nous allons parler de la reforme fiscale des revenus mobiliers et plus-values mobili\u00e8res des personnes physiques","breadcrumb":{"@id":"https:\/\/www.catastilegalinternational.com\/fr\/la-flat-tax-sur-les-revenus-mobiliers-et-les-plus-values-de-cession-ce-qui-a-change-depuis-le-1er-janvier-2018\/#breadcrumb"},"inLanguage":"fr-FR","potentialAction":[{"@type":"ReadAction","target":["https:\/\/www.catastilegalinternational.com\/fr\/la-flat-tax-sur-les-revenus-mobiliers-et-les-plus-values-de-cession-ce-qui-a-change-depuis-le-1er-janvier-2018\/"]}]},{"@type":"ImageObject","inLanguage":"fr-FR","@id":"https:\/\/www.catastilegalinternational.com\/fr\/la-flat-tax-sur-les-revenus-mobiliers-et-les-plus-values-de-cession-ce-qui-a-change-depuis-le-1er-janvier-2018\/#primaryimage","url":"https:\/\/www.catastilegalinternational.com\/wp-content\/uploads\/2022\/02\/flat-tax.jpeg","contentUrl":"https:\/\/www.catastilegalinternational.com\/wp-content\/uploads\/2022\/02\/flat-tax.jpeg","width":640,"height":426,"caption":"flat tax"},{"@type":"BreadcrumbList","@id":"https:\/\/www.catastilegalinternational.com\/fr\/la-flat-tax-sur-les-revenus-mobiliers-et-les-plus-values-de-cession-ce-qui-a-change-depuis-le-1er-janvier-2018\/#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Home","item":"https:\/\/www.catastilegalinternational.com\/fr\/"},{"@type":"ListItem","position":2,"name":"La \u00ab\u00a0Flat Tax \u00bb sur les revenus mobiliers et les plus-values de cession\u00a0: ce qui a chang\u00e9 depuis le 1er janvier 2018"}]},{"@type":"WebSite","@id":"https:\/\/www.catastilegalinternational.com\/fr\/#website","url":"https:\/\/www.catastilegalinternational.com\/fr\/","name":"AC Legal International Tax Consultants","description":"International Tax Consultants & Business Law Attorneys","publisher":{"@id":"https:\/\/www.catastilegalinternational.com\/fr\/#organization"},"potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/www.catastilegalinternational.com\/fr\/?s={search_term_string}"},"query-input":{"@type":"PropertyValueSpecification","valueRequired":true,"valueName":"search_term_string"}}],"inLanguage":"fr-FR"},{"@type":"Organization","@id":"https:\/\/www.catastilegalinternational.com\/fr\/#organization","name":"aclegal","url":"https:\/\/www.catastilegalinternational.com\/fr\/","logo":{"@type":"ImageObject","inLanguage":"fr-FR","@id":"https:\/\/www.catastilegalinternational.com\/fr\/#\/schema\/logo\/image\/","url":"https:\/\/www.catastilegalinternational.com\/wp-content\/uploads\/2021\/02\/ac_logo_pastille_noir.png","contentUrl":"https:\/\/www.catastilegalinternational.com\/wp-content\/uploads\/2021\/02\/ac_logo_pastille_noir.png","width":313,"height":63,"caption":"aclegal"},"image":{"@id":"https:\/\/www.catastilegalinternational.com\/fr\/#\/schema\/logo\/image\/"}},{"@type":"Person","@id":"https:\/\/www.catastilegalinternational.com\/fr\/#\/schema\/person\/88d4566dddf9189b8479cb59af276c2f","name":"Luca","image":{"@type":"ImageObject","inLanguage":"fr-FR","@id":"https:\/\/secure.gravatar.com\/avatar\/81270337aa9b4a734dc6695dba979775a72131b39a6c80fde8ffe933dde88f0d?s=96&d=mm&r=g","url":"https:\/\/secure.gravatar.com\/avatar\/81270337aa9b4a734dc6695dba979775a72131b39a6c80fde8ffe933dde88f0d?s=96&d=mm&r=g","contentUrl":"https:\/\/secure.gravatar.com\/avatar\/81270337aa9b4a734dc6695dba979775a72131b39a6c80fde8ffe933dde88f0d?s=96&d=mm&r=g","caption":"Luca"}}]}},"_links":{"self":[{"href":"https:\/\/www.catastilegalinternational.com\/fr\/wp-json\/wp\/v2\/posts\/4969","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.catastilegalinternational.com\/fr\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.catastilegalinternational.com\/fr\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.catastilegalinternational.com\/fr\/wp-json\/wp\/v2\/users\/5"}],"replies":[{"embeddable":true,"href":"https:\/\/www.catastilegalinternational.com\/fr\/wp-json\/wp\/v2\/comments?post=4969"}],"version-history":[{"count":0,"href":"https:\/\/www.catastilegalinternational.com\/fr\/wp-json\/wp\/v2\/posts\/4969\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.catastilegalinternational.com\/fr\/wp-json\/wp\/v2\/media\/4185"}],"wp:attachment":[{"href":"https:\/\/www.catastilegalinternational.com\/fr\/wp-json\/wp\/v2\/media?parent=4969"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.catastilegalinternational.com\/fr\/wp-json\/wp\/v2\/categories?post=4969"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.catastilegalinternational.com\/fr\/wp-json\/wp\/v2\/tags?post=4969"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}