{"id":4974,"date":"2025-03-02T17:04:54","date_gmt":"2025-03-02T17:04:54","guid":{"rendered":"https:\/\/www.aclegal.fr\/?p=4663"},"modified":"2025-03-02T17:04:54","modified_gmt":"2025-03-02T17:04:54","slug":"nouveaux-criteres-residence-fiscale-italie-personnes-morales-2024","status":"publish","type":"post","link":"https:\/\/www.catastilegalinternational.com\/fr\/nouveaux-criteres-residence-fiscale-italie-personnes-morales-2024\/","title":{"rendered":"Nouveaux crit\u00e8res de r\u00e9sidence fiscale en Italie pour les personnes physiques et les Personnes Morales. Clarifications de l&rsquo;Agenzia delle Entrate. DEUXI\u00c8ME PARTIE \u2013 Personnes Morales"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-post\" data-elementor-id=\"4974\" class=\"elementor elementor-4974\" data-elementor-post-type=\"post\">\n\t\t\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-0d620a1 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"0d620a1\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-9322a6f\" data-id=\"9322a6f\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap\">\n\t\t\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<section class=\"elementor-section elementor-top-section elementor-element elementor-element-a91d5cb elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"a91d5cb\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-c38e39c\" data-id=\"c38e39c\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-f43004c elementor-widget elementor-widget-text-editor\" data-id=\"f43004c\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><span style=\"font-weight: 400;\">Dans la <\/span><span style=\"font-weight: 400;\"><a href=\"https:\/\/www.aclegal.fr\/2025\/02\/15\/residence-fiscale-italie-personnes-physiques-2024\/\">PREMI\u00c8RE PARTIE<\/a> de notre article<\/span><span style=\"font-weight: 400;\"> sur la <\/span><a href=\"https:\/\/www.agenziaentrate.gov.it\/portale\/documents\/20143\/6519685\/circolare+n.+20+de+4+novembre+2024+residenza+pdf.pdf\/978517e4-aa40-d14c-be79-19028c0f8785\"><span style=\"font-weight: 400;\">Circulaire 20\/E du 4 novembre 2024<\/span><\/a><span style=\"font-weight: 400;\">, nous avons examin\u00e9 comment l\u2019Agenzia delle Entrate (c\u2019est-\u00e0-dire l\u2019administration fiscale italienne) a interpr\u00e9t\u00e9 la r\u00e9forme l\u00e9gislative introduite par le D\u00e9cret \u201cFiscalit\u00e9 Internationale\u201d (D\u00e9cret l\u00e9gislatif 209\/2023) <\/span><b>en mati\u00e8re de r\u00e9sidence fiscale des personnes physiques<\/b><span style=\"font-weight: 400;\">.<\/span><\/p><p><span style=\"font-weight: 400;\">Dans cette m\u00eame doctrine, l\u2019Agenzia delle Entrate s\u2019est \u00e9galement prononc\u00e9e sur les modifications apport\u00e9es par la r\u00e9forme l\u00e9gislative en mati\u00e8re de <\/span><b>r\u00e9sidence fiscale des Personnes Morales.<\/b><\/p><p><span style=\"font-weight: 400;\">Ces modifications doivent \u00eatre interpr\u00e9t\u00e9es \u00e0 la lumi\u00e8re de l\u2019objectif poursuivi par le D\u00e9cret sur la Fiscalit\u00e9 Internationale, \u00e0 savoir pr\u00e9venir les contentieux relatifs \u00e0 la r\u00e9sidence fiscale des Soci\u00e9t\u00e9s et et aligner la l\u00e9gislation italienne sur les pratiques internationales.<\/span><\/p><p><span style=\"font-weight: 400;\">Examinons maintenant bri\u00e8vement quels sont les nouveaux crit\u00e8res de r\u00e9sidence fiscale applicables aux Personnes Morales assimil\u00e9es en Italie \u00e0 partir de 2024, ainsi que l\u2019interpr\u00e9tation donn\u00e9e par l\u2019Agenzia delle Entrate.<\/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<section class=\"elementor-section elementor-top-section elementor-element elementor-element-3eeb0c6 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"3eeb0c6\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-91c2296\" data-id=\"91c2296\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-3bf9e6c elementor-widget elementor-widget-heading\" data-id=\"3bf9e6c\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-large\">1. Nouveaux crit\u00e8res de r\u00e9sidence fiscale - Personnes morales<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-df1dce5 elementor-widget elementor-widget-text-editor\" data-id=\"df1dce5\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><span style=\"font-weight: 400;\">Comme nous l\u2019avons fait pour les <\/span><b>personnes physiques<\/b><span style=\"font-weight: 400;\">, avant d\u2019analyser les commentaires de l\u2019administration fiscale italienne, il est utile de <\/span><b>comparer<\/b><span style=\"font-weight: 400;\"> les <\/span><b>nouveaux crit\u00e8res<\/b><span style=\"font-weight: 400;\"> avec les <\/span><b>pr\u00e9c\u00e9dents<\/b><span style=\"font-weight: 400;\">.<\/span><\/p><p><span style=\"font-weight: 400;\">Les crit\u00e8res permettant de d\u00e9terminer la <\/span><b>r\u00e9sidence fiscale<\/b><span style=\"font-weight: 400;\"> des <\/span><b>Personnes Morales<\/b><span style=\"font-weight: 400;\">, tels que d\u00e9finis dans la version pr\u00e9c\u00e9dente du paragraphe 3 de l\u2019article 73 du TUIR<\/span><span style=\"color: #ff0000;\"><strong>*<\/strong><\/span> <span style=\"font-weight: 400;\">(Texte Unique des Imp\u00f4ts sur le Revenu), \u00e9taient, <\/span><b>alternativement<\/b><span style=\"color: #ff0000;\"><b>**<\/b><\/span><span style=\"font-weight: 400;\">, les suivants :<\/span><\/p><ul><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Maintien, <\/span><b>pendant la majeure partie de la p\u00e9riode d\u2019imposition<\/b><span style=\"font-weight: 400;\"> (183 jours ou 184 jours pour les ann\u00e9es bissextiles), d\u2019au moins <\/span><b>l\u2019un des \u00e9l\u00e9ments suivants<\/b><span style=\"font-weight: 400;\"> :<\/span><ul><li style=\"font-weight: 400;\" aria-level=\"2\"><b>Si\u00e8ge l\u00e9gal<\/b><span style=\"font-weight: 400;\">, ou<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"2\"><b>Si\u00e8ge de l\u2019administration<\/b><span style=\"font-weight: 400;\">, ou<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"2\"><b>Objet principal<\/b><\/li><\/ul><\/li><\/ul><p><span style=\"font-weight: 400;\">Ces crit\u00e8res restent <\/span><b>valables<\/b><span style=\"font-weight: 400;\"> pour d\u00e9terminer la <\/span><b>r\u00e9sidence fiscale<\/b><span style=\"font-weight: 400;\"> pour les <\/span><b>ann\u00e9es fiscales ant\u00e9rieures \u00e0 2024<\/b><span style=\"font-weight: 400;\">.<\/span><\/p><p><span style=\"font-weight: 400;\">En d\u2019autres termes, <\/span><b>l\u2019existence d\u2019un seul de ces crit\u00e8res suffit<\/b><span style=\"font-weight: 400;\"> \u00e0 d\u00e9terminer la <\/span><b>r\u00e9sidence fiscale<\/b><span style=\"font-weight: 400;\"> de la personne morale.\u00a0<\/span><\/p><p><span style=\"color: #ff0000;\"><b>*<\/b><\/span><span style=\"font-weight: 400;\">Toujours valables pour d\u00e9terminer la r\u00e9sidence fiscale pour les exercices fiscaux ant\u00e9rieurs \u00e0 2024.<\/span><\/p><p><span style=\"color: #ff0000;\"><b>**<\/b><\/span><span style=\"font-weight: 400;\">Autrement dit, il suffit qu&rsquo;un seul de ces crit\u00e8res soit rempli pour d\u00e9terminer la r\u00e9sidence fiscale.<\/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<section class=\"elementor-section elementor-top-section elementor-element elementor-element-973b744 elementor-section-boxed elementor-section-height-default elementor-section-height-default elementor-invisible\" data-id=\"973b744\" data-element_type=\"section\" data-e-type=\"section\" data-settings=\"{&quot;animation&quot;:&quot;zoomIn&quot;}\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-ce9dcfd\" data-id=\"ce9dcfd\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-d1c6865 elementor-cta--layout-image-left elementor-cta--skin-classic elementor-animated-content elementor-bg-transform elementor-bg-transform-zoom-in elementor-widget elementor-widget-call-to-action\" data-id=\"d1c6865\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"call-to-action.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-cta\">\n\t\t\t\t\t\t\t<div class=\"elementor-cta__content\">\n\t\t\t\t\n\t\t\t\t\t\t\t\t\t<h2 class=\"elementor-cta__title elementor-cta__content-item elementor-content-item\">\n\t\t\t\t\t\tR\u00e9sident fiscal en Italie et propri\u00e9taire d'un bien en France ?\t\t\t\t\t<\/h2>\n\t\t\t\t\n\t\t\t\t\t\t\t\t\t<div class=\"elementor-cta__description elementor-cta__content-item elementor-content-item\">\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<div class=\"elementor-cta__button-wrapper elementor-cta__content-item elementor-content-item \">\n\t\t\t\t\t<a class=\"elementor-cta__button elementor-button elementor-size-\" href=\"https:\/\/www.aclegal.fr\/contact\">\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<section class=\"elementor-section elementor-top-section elementor-element elementor-element-11c36f3 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"11c36f3\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-928ba85\" data-id=\"928ba85\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-be7b4e9 elementor-widget elementor-widget-text-editor\" data-id=\"be7b4e9\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><b>La r\u00e9forme l\u00e9gislative a supprim\u00e9 les crit\u00e8res du si\u00e8ge de l\u2019administration et de l\u2019objet principal<\/b><span style=\"color: #ff0000;\"><b>*<\/b><\/span><span style=\"font-weight: 400;\">, les rempla\u00e7ant respectivement par :<\/span><\/p><ul><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Si\u00e8ge de direction effective<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Gestion ordinaire \u00e0 titre principal<\/span><\/li><\/ul><p><span style=\"font-weight: 400;\">et en d\u00e9finissant ces deux nouvelles notions (voir ci-dessous, nouveau paragraphe 3 de l\u2019article 73 du TUIR).<\/span><\/p><p><span style=\"font-weight: 400;\">En ce qui concerne les r\u00e8gles sp\u00e9cifiques applicables aux <\/span><b>organismes de placement collectif <\/b><span style=\"font-weight: 400;\">et aux <\/span><b>trusts<\/b><span style=\"font-weight: 400;\">, la l\u00e9gislation sur la r\u00e9sidence de ces entit\u00e9s reste inchang\u00e9e, sauf en ce qui concerne le r\u00e9gime de la preuve de r\u00e9sidence des trusts.<\/span><\/p><p><span style=\"font-weight: 400;\">En effet, la r\u00e9forme l\u00e9gislative clarifie qu\u2019il est d\u00e9sormais possible, dans tous les cas, pour le contribuable d\u2019apporter la preuve contraire de la r\u00e9sidence d\u2019un trust \u00e9tabli dans un pays non coop\u00e9ratif.<\/span><\/p><p><span style=\"font-weight: 400;\">Le nouveau paragraphe 3 de l\u2019article 73 du TUIR<\/span><span style=\"color: #ff0000;\"><b>**<\/b><\/span><span style=\"font-weight: 400;\">, en vigueur \u00e0 partir de l\u2019ann\u00e9e fiscale 2024, stipule ce qui suit (avec les \u00e9l\u00e9ments cl\u00e9s mis en \u00e9vidence) :<\/span><\/p><p><i><span style=\"font-weight: 400;\">\u00ab\u00a0Aux fins de l\u2019imposition sur le revenu, sont consid\u00e9r\u00e9es comme r\u00e9sidentes les Personnes Morales qui, pendant la majeure partie de la p\u00e9riode d\u2019imposition, <\/span><\/i><b><i>ont sur le territoire de l\u2019\u00c9tat l\u2019un des \u00e9l\u00e9ments suivants : \u00ab\u00a0<\/i><\/b><\/p><ul><li aria-level=\"1\"><b>Si\u00e8ge l\u00e9gal<\/b><\/li><\/ul><ul><li aria-level=\"1\"><b>Si\u00e8ge de direction effective<\/b><\/li><\/ul><ul><li aria-level=\"1\"><b>Gestion ordinaire \u00e0 titre principal<\/b><\/li><\/ul><p><b><i>Par si\u00e8ge de direction effective<\/i><\/b><i><span style=\"font-weight: 400;\">, on entend la prise continue et coordonn\u00e9e des d\u00e9cisions strat\u00e9giques concernant la soci\u00e9t\u00e9 ou l\u2019entit\u00e9 dans son ensemble.<\/span><\/i><\/p><p><b><i>Par gestion ordinaire \u00e0 titre principal<\/i><\/b><i><span style=\"font-weight: 400;\">, on entend l&rsquo;ex\u00e9cution continue et coordonn\u00e9e des actes de gestion courante concernant la soci\u00e9t\u00e9 ou l\u2019entit\u00e9 dans son ensemble.\u00a0\u00bb<\/span><\/i><\/p><p><span style=\"color: #ff0000;\"><b>*<\/b><\/span><span style=\"font-weight: 400;\">Ce crit\u00e8re reste en vigueur pour distinguer les entit\u00e9s commerciales des entit\u00e9s non commerciales &#8211; lettres b) et c) du paragraphe 1 de l&rsquo;article 73 du TUIR.<\/span><\/p><p><span style=\"color: #ff0000;\"><b>**<\/b><\/span><span style=\"font-weight: 400;\">Pour des raisons de coh\u00e9rence, des modifications ont \u00e9galement \u00e9t\u00e9 apport\u00e9es \u00e0 : L\u2019article 5, paragraphe 3, lettre d) du TUIR, concernant les r\u00e8gles g\u00e9n\u00e9rales de r\u00e9sidence des soci\u00e9t\u00e9s, associations et entit\u00e9s assimil\u00e9es ; Le paragraphe 5-bis de l\u2019article 73 du TUIR, en mati\u00e8re de d\u00e9localisation artificielle de la r\u00e9sidence fiscale (esterovestition).<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-8d6c1d5 elementor-cta--layout-image-left elementor-cta--skin-classic elementor-animated-content elementor-bg-transform elementor-bg-transform-zoom-in elementor-widget elementor-widget-call-to-action\" data-id=\"8d6c1d5\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"call-to-action.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-cta\">\n\t\t\t\t\t\t\t<div class=\"elementor-cta__content\">\n\t\t\t\t\n\t\t\t\t\t\t\t\t\t<h2 class=\"elementor-cta__title elementor-cta__content-item elementor-content-item\">\n\t\t\t\t\t\tR\u00e9sident fiscal en Italie et propri\u00e9taire d'un bien en France ?\t\t\t\t\t<\/h2>\n\t\t\t\t\n\t\t\t\t\t\t\t\t\t<div class=\"elementor-cta__description elementor-cta__content-item elementor-content-item\">\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<div class=\"elementor-cta__button-wrapper elementor-cta__content-item elementor-content-item \">\n\t\t\t\t\t<a class=\"elementor-cta__button elementor-button elementor-size-\" href=\"https:\/\/www.aclegal.fr\/contact\">\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<div class=\"elementor-element elementor-element-3f81c3c elementor-widget elementor-widget-text-editor\" data-id=\"3f81c3c\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><i><span style=\"font-weight: 400;\">\u201cLes organismes de placement collectif sont consid\u00e9r\u00e9s comme r\u00e9sidents <\/span><\/i><b><i>s&rsquo;ils sont \u00e9tablis en Italie<\/i><\/b><i><span style=\"font-weight: 400;\">.<\/span><\/i><\/p><p><i><span style=\"font-weight: 400;\">Sont \u00e9galement consid\u00e9r\u00e9s comme r\u00e9sidents sur le territoire de l&rsquo;\u00c9tat, <\/span><\/i><b><i>sauf preuve contraire<\/i><\/b><i><span style=\"font-weight: 400;\">, les trusts et institutions de nature analogue \u00e9tablis dans des \u00c9tats ou territoires autres que ceux mentionn\u00e9s dans le d\u00e9cret du Ministre de l&rsquo;\u00c9conomie et des Finances, pris en application de l&rsquo;article 11, paragraphe 4, lettre c) du d\u00e9cret l\u00e9gislatif n\u00b0 239 du 1er avril 1996, dans lesquels <\/span><\/i><b><i>au moins un constituant et au moins un b\u00e9n\u00e9ficiaire du trust sont r\u00e9sidents fiscaux en Italie<\/i><\/b><i><span style=\"font-weight: 400;\">.<\/span><\/i><\/p><p><i><span style=\"font-weight: 400;\">Sont en outre consid\u00e9r\u00e9s comme r\u00e9sidents sur le territoire de l&rsquo;\u00c9tat,<\/span><\/i> <b><i>sauf preuve contraire<\/i><\/b><i><span style=\"font-weight: 400;\">, <\/span><\/i><i><span style=\"font-weight: 400;\">les trusts \u00e9tablis dans un \u00c9tat autre que ceux mentionn\u00e9s dans le d\u00e9cret du Ministre de l&rsquo;\u00c9conomie et des Finances, pris en application de l&rsquo;article 11, paragraphe 4, lettre c) du d\u00e9cret l\u00e9gislatif n\u00b0 239 du 1er avril 1996, <\/span><\/i><b><i>lorsque, apr\u00e8s leur constitution, un r\u00e9sident fiscal en Italie effectue au profit du trust une attribution impliquant le transfert de propri\u00e9t\u00e9 de biens immobiliers<\/i><\/b><i><span style=\"font-weight: 400;\">, la cr\u00e9ation ou le transfert de droits r\u00e9els immobiliers, y compris en quote-part, ainsi que la constitution de restrictions d\u2019affectation sur ces biens.\u201d<\/span><\/i><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-82896a0 elementor-widget elementor-widget-heading\" data-id=\"82896a0\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-large\">R\u00e9sum\u00e9 :<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-c0292b2 elementor-widget elementor-widget-text-editor\" data-id=\"c0292b2\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><b>\u00c0 partir de l\u2019ann\u00e9e fiscale 2024<\/b><span style=\"font-weight: 400;\">, sont consid\u00e9r\u00e9es comme r\u00e9sidentes fiscales en Italie les Personnes Morales qui, <\/span><b>pendant la majeure partie de la p\u00e9riode d\u2019imposition<\/b><span style=\"color: #ff0000;\"><b>*<\/b><\/span><span style=\"font-weight: 400;\">, ont <\/span><b>alternativement<\/b><span style=\"font-weight: 400;\"> en Italie :<\/span><\/p><ul><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Le si\u00e8ge l\u00e9gal<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Le si\u00e8ge de direction effective<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">La gestion ordinaire \u00e0 titre principal<\/span><\/li><\/ul><p><span style=\"font-weight: 400;\">Tout en maintenant les dispositions pr\u00e9c\u00e9dentes en mati\u00e8re de r\u00e9sidence fiscale pour les <\/span><b>organismes de placement collectif<\/b><span style=\"font-weight: 400;\">, qui sont :<\/span><\/p><p><span style=\"font-weight: 400;\">Consid\u00e9r\u00e9s comme r\u00e9sidents en Italie <\/span><b>s\u2019ils ont \u00e9t\u00e9 constitu\u00e9s en Italie,<\/b><\/p><p><span style=\"font-weight: 400;\">Et pour les<\/span><b> trusts<\/b><span style=\"font-weight: 400;\"> et entit\u00e9s assimil\u00e9es, qui sont consid\u00e9r\u00e9s comme r\u00e9sidents en Italie lorsque :<\/span><\/p><ul><li style=\"font-weight: 400;\" aria-level=\"1\"><b>Sauf preuve contraire<\/b><span style=\"font-weight: 400;\">, ils sont \u00e9tablis dans un territoire non coop\u00e9ratif et au moins un constituant et un b\u00e9n\u00e9ficiaire sont fiscalement r\u00e9sidents en Italie.<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><b>Sauf preuve contraire<\/b><span style=\"font-weight: 400;\">, apr\u00e8s leur constitution, un r\u00e9sident fiscal italien effectue au profit du trust une attribution patrimoniale parmi celles \u00e9num\u00e9r\u00e9es par la loi.<\/span><\/li><\/ul><p><span style=\"font-weight: 400;\">Examinons maintenant comment l\u2019administration fiscale a comment\u00e9 cette importante r\u00e9forme l\u00e9gislative.<\/span><\/p><p><span style=\"color: #ff0000;\"><strong>*<\/strong><\/span><span style=\"font-weight: 400;\"><em>C&rsquo;est-\u00e0-dire 183 jours dans une ann\u00e9e, ou 184 jours dans le cas d&rsquo;une ann\u00e9e bissextile.<\/em><\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-9a52c2b content-align-cta-center elementor-widget elementor-widget-eael-cta-box\" data-id=\"9a52c2b\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"eael-cta-box.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"eael-call-to-action cta-basic bg-lite cta-preset-1\">\n        <h2 class=\"title eael-cta-heading\">Cabinet Fiscal International <br>AC Legal<\/h2><p style=\"text-align: center\">N'h\u00e9sitez pas \u00e0 nous contacter !<\/p><p style=\"text-align: center\">Quelle que soit votre demande, nous sommes heureux de vous assister dans vos questions de fiscalit\u00e9 internationale et patrimoniale.<\/p><a href=\"https:\/\/www.aclegal.fr\/contatti\/\" class=\"cta-button cta-preset-1  \">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\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-18c55a4 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"18c55a4\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-55404a9\" data-id=\"55404a9\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-afda5cc elementor-widget elementor-widget-heading\" data-id=\"afda5cc\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">2. Les commentaires de l\u2019administration fiscale italienne sur la r\u00e9sidence des Soci\u00e9t\u00e9s et des Entit\u00e9s<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-5f50cdd elementor-widget elementor-widget-text-editor\" data-id=\"5f50cdd\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><span style=\"font-weight: 400;\">L\u2019Agenzia delle Entrate a comment\u00e9 les nouveaux<\/span><b> crit\u00e8res de la direction effective <\/b><span style=\"font-weight: 400;\">et de la <\/span><b>gestion ordinaire \u00e0 titre principal<\/b><span style=\"font-weight: 400;\">, sans n\u00e9gliger les questions relatives aux relations entre ces nouveaux crit\u00e8res et la r\u00e9glementation pr\u00e9c\u00e9dente, ainsi que les aspects li\u00e9s aux conventions internationales.<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-94db4b9 elementor-widget elementor-widget-heading\" data-id=\"94db4b9\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">2.1. Le crit\u00e8re de la direction effective<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-2b98f24 elementor-widget elementor-widget-text-editor\" data-id=\"2b98f24\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><span style=\"font-weight: 400;\">Concernant ce crit\u00e8re, l&rsquo;Agenzia delle Entrate se limite \u00e0 commenter certains \u00e9l\u00e9ments mentionn\u00e9s dans le Rapport Illustratif du gouvernement italien sur le D\u00e9cret \u00ab\u00a0Fiscalit\u00e9 Internationale\u00a0\u00bb.<\/span><\/p><p><span style=\"font-weight: 400;\">En particulier, il est soulign\u00e9 que, pour d\u00e9terminer si une soci\u00e9t\u00e9 ou une entit\u00e9 a sa direction effective en Italie, il est d&rsquo;abord n\u00e9cessaire d&rsquo;exclure toutes les d\u00e9cisions des associ\u00e9s qui ne sont pas de v\u00e9ritables actes de gestion, comme celles relatives \u00e0 la supervision de l&rsquo;activit\u00e9 de l&rsquo;entreprise.<\/span><\/p><p><span style=\"font-weight: 400;\">Ainsi, seules les d\u00e9cisions qui marquent un tournant dans la vie de l&rsquo;entreprise, c&rsquo;est-\u00e0-dire les d\u00e9cisions strat\u00e9giques, doivent \u00eatre prises en compte pour d\u00e9terminer la direction effective, et non celles relevant de la simple administration.<\/span><\/p><p><span style=\"font-weight: 400;\">De plus, il est mis en avant le caract\u00e8re substantiel du crit\u00e8re de la direction effective, qui consid\u00e8re exclusivement les aspects factuels de la gestion de l&rsquo;entreprise. Cela contraste avec le crit\u00e8re formel du si\u00e8ge de l&rsquo;administration, qui pr\u00e9sentait des ambigu\u00eft\u00e9s d&rsquo;interpr\u00e9tation et d&rsquo;application.<\/span><\/p><p><span style=\"font-weight: 400;\">Ce crit\u00e8re substantiel est coh\u00e9rent avec l&rsquo;\u00e9volution des technologies num\u00e9riques, qui permettent d\u00e9sormais une dissociation totale entre la gestion de l&rsquo;entreprise (pouvant \u00eatre exerc\u00e9e \u00e0 distance) et le lieu o\u00f9 l&rsquo;activit\u00e9 est men\u00e9e.<\/span><\/p><p><span style=\"font-weight: 400;\">Par ailleurs, ce crit\u00e8re est align\u00e9 sur les conventions fiscales internationales sign\u00e9es par l\u2019Italie, o\u00f9 il constitue l\u2019\u00e9l\u00e9ment d\u00e9terminant en cas de double r\u00e9sidence fiscale d&rsquo;une soci\u00e9t\u00e9 ou d&rsquo;une entit\u00e9 (article 4 \u2013 Mod\u00e8le OCDE 2017).<\/span><\/p><p><span style=\"font-weight: 400;\">En tout \u00e9tat de cause, l\u2019Agenzia rappelle que l\u2019existence ou non d\u2019une direction effective en Italie doit \u00eatre \u00e9valu\u00e9e au cas par cas, en fonction des circonstances concr\u00e8tes.<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-1552112 content-align-cta-center elementor-widget elementor-widget-eael-cta-box\" data-id=\"1552112\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"eael-cta-box.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"eael-call-to-action cta-basic bg-lite cta-preset-1\">\n        <h2 class=\"title eael-cta-heading\">Cabinet Fiscal International <br>AC Legal<\/h2><p style=\"text-align: center\">N'h\u00e9sitez pas \u00e0 nous contacter !<\/p><p style=\"text-align: center\">Quelle que soit votre demande, nous sommes heureux de vous assister dans vos questions de fiscalit\u00e9 internationale et patrimoniale.<\/p><a href=\"https:\/\/www.aclegal.fr\/contatti\/\" class=\"cta-button cta-preset-1  \">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\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-ffdb5dc elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"ffdb5dc\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-81894c3\" data-id=\"81894c3\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-573dee6 elementor-widget elementor-widget-heading\" data-id=\"573dee6\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">2.2. Le crit\u00e8re de la gestion ordinaire \u00e0 titre principal<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-89012a7 elementor-widget elementor-widget-text-editor\" data-id=\"89012a7\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><span style=\"font-weight: 400;\">Ce crit\u00e8re, <\/span><b>alternatif et ind\u00e9pendant<\/b><span style=\"font-weight: 400;\"> de celui de la <\/span><b>direction effective<\/b><span style=\"font-weight: 400;\"> pr\u00e9c\u00e9demment examin\u00e9, concerne les cas o\u00f9 <\/span><b>l\u2019administration ordinaire d\u2019une soci\u00e9t\u00e9 ou d\u2019une entit\u00e9<\/b><span style=\"font-weight: 400;\"> constitue le <\/span><b>lien avec le territoire italien<\/b><span style=\"font-weight: 400;\">.<\/span><\/p><p><span style=\"font-weight: 400;\">\u00c0 ce sujet, l\u2019Agence pr\u00e9cise que :<\/span><\/p><p><i><span style=\"font-weight: 400;\">\u00ab\u00a0Le crit\u00e8re de liaison en question doit donc \u00eatre associ\u00e9 au lieu o\u00f9 s&rsquo;exercent le fonctionnement normal de la soci\u00e9t\u00e9 et l&rsquo;ex\u00e9cution des obligations li\u00e9es \u00e0 son administration ordinaire.\u00a0\u00bb<\/span><\/i><\/p><p><span style=\"font-weight: 400;\">R\u00e9siduel par rapport aux deux autres, ce crit\u00e8re, <\/span><b>qui est \u00e9galement de nature substantielle<\/b><span style=\"font-weight: 400;\">, comme celui de la <\/span><b>direction effective<\/b><span style=\"font-weight: 400;\">, permet d\u2019\u00e9tablir un <\/span><b>lien entre une soci\u00e9t\u00e9 et le territoire italien<\/b><span style=\"font-weight: 400;\"> sur la base du fait que <\/span><b>la gestion des affaires courantes de l\u2019entreprise, dans son ensemble, est r\u00e9alis\u00e9e de mani\u00e8re continue en Italie<\/b><span style=\"font-weight: 400;\">.<\/span><\/p><p><span style=\"font-weight: 400;\">\u00c0 cet \u00e9gard, l\u2019Agenzia souligne particuli\u00e8rement que :<\/span><\/p><p><i><span style=\"font-weight: 400;\">\u00ab\u00a0La gestion doit concerner l&rsquo;entreprise dans son ensemble, avec l&rsquo;intention de distinguer l&rsquo;\u00c9tat de r\u00e9sidence de la personne juridique du lieu d\u2019implantation de son \u00e9tablissement stable.\u00a0\u00bb<\/span><\/i><\/p><p><span style=\"font-weight: 400;\">Ce commentaire de l\u2019Agenzia semble <\/span><b>particuli\u00e8rement pertinent<\/b><span style=\"font-weight: 400;\">, car il <\/span><b>met l\u2019accent sur le fait que la gestion ordinaire d\u2019une soci\u00e9t\u00e9, dans son ensemble et \u00e0 titre principal, doit permettre de distinguer son \u00c9tat de r\u00e9sidence du lieu o\u00f9 se trouve son \u00e9tablissement stable<\/b><span style=\"font-weight: 400;\">.<\/span><\/p><p><span style=\"font-weight: 400;\">Cela s&rsquo;applique <\/span><b>\u00e9galement au crit\u00e8re de la direction effective<\/b><span style=\"font-weight: 400;\">.<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-46e812e elementor-widget elementor-widget-heading\" data-id=\"46e812e\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">2.3. Rapports avec la r\u00e9glementation pr\u00e9c\u00e9dente<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-2df9cf0 elementor-widget elementor-widget-text-editor\" data-id=\"2df9cf0\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><span style=\"font-weight: 400;\">Nous avons vu que ces nouvelles r\u00e8gles sont en vigueur \u00e0 partir de l\u2019exercice suivant celui en cours au 31 d\u00e9cembre 2023, c\u2019est-\u00e0-dire \u00e0 partir de l\u2019exercice 2024.<\/span><\/p><p><span style=\"font-weight: 400;\">\u00c0 cet \u00e9gard l\u2019Agenzia delle Entrate souligne que, pour les entreprises dont l\u2019exercice fiscal ne co\u00efncide pas avec l\u2019ann\u00e9e civile, les anciennes r\u00e8gles en mati\u00e8re de r\u00e9sidence fiscale des soci\u00e9t\u00e9s continuent de s\u2019appliquer jusqu\u2019\u00e0 l\u2019exercice suivant celui en cours au 29 d\u00e9cembre 2023, date officielle d\u2019entr\u00e9e en vigueur des nouvelles dispositions.<\/span><\/p><p><span style=\"font-weight: 400;\">Par exemple, pour une soci\u00e9t\u00e9 dont l\u2019exercice s\u2019\u00e9tend du 1er avril 2023 au 31 mars 2024, les nouveaux crit\u00e8res de d\u00e9termination de la r\u00e9sidence fiscale s\u2019appliqueront \u00e0 partir du 1er avril 2024, soit au d\u00e9but du nouvel exercice.<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-a0efaaf content-align-cta-center elementor-widget elementor-widget-eael-cta-box\" data-id=\"a0efaaf\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"eael-cta-box.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"eael-call-to-action cta-basic bg-lite cta-preset-1\">\n        <h2 class=\"title eael-cta-heading\">Cabinet Fiscal International <br>AC Legal<\/h2><p style=\"text-align: center\">N'h\u00e9sitez pas \u00e0 nous contacter !<\/p><p style=\"text-align: center\">Quelle que soit votre demande, nous sommes heureux de vous assister dans vos questions de fiscalit\u00e9 internationale et patrimoniale.<\/p><a href=\"https:\/\/www.aclegal.fr\/contatti\/\" class=\"cta-button cta-preset-1  \">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<div class=\"elementor-element elementor-element-92c967c elementor-widget elementor-widget-heading\" data-id=\"92c967c\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">2.4. Nouvelles r\u00e8gles en mati\u00e8re de r\u00e9sidence fiscale des Personnes Morales et Conventions contre les doubles impositions<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-e7e6f15 elementor-widget elementor-widget-text-editor\" data-id=\"e7e6f15\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><span style=\"font-weight: 400;\">Pour les <\/span><b>consid\u00e9rations g\u00e9n\u00e9rales<\/b><span style=\"font-weight: 400;\"> relatives \u00e0 la <\/span><b>double r\u00e9sidence fiscale<\/b><span style=\"font-weight: 400;\">, il convient de se r\u00e9f\u00e9rer \u00e0 la <\/span><a href=\"https:\/\/www.aclegal.fr\/2025\/02\/15\/residence-fiscale-italie-personnes-physiques-2024\/\"><b>PREMI\u00c8RE PARTIE<\/b><\/a><span style=\"font-weight: 400;\"> de cet article.<\/span><\/p><p><span style=\"font-weight: 400;\">En ce qui concerne plus particuli\u00e8rement les <\/span><b>r\u00e8gles de r\u00e9solution des conflits de r\u00e9sidence fiscale<\/b><span style=\"font-weight: 400;\"> des <\/span><b>Personnes Morales<\/b><span style=\"font-weight: 400;\">, l\u2019Agenzia rappelle que :<\/span><\/p><p><i><span style=\"font-weight: 400;\">\u00ab\u00a0Dans les conventions conclues par l\u2019Italie, une r\u00e8gle de r\u00e9solution des conflits est pr\u00e9vue, attribuant la r\u00e9sidence \u00e0 l\u2019\u00c9tat contractant dans lequel est situ\u00e9 le <\/span><\/i><b><i>place of effective management<\/i><\/b><i><span style=\"font-weight: 400;\">, c&rsquo;est-\u00e0-dire le crit\u00e8re de la <\/span><\/i><b><i>direction effective<\/i><\/b><i><span style=\"font-weight: 400;\"> (<\/span><\/i><b><i>article 4, paragraphe 3 \u2013 Mod\u00e8le OCDE 2017<\/i><\/b><i><span style=\"font-weight: 400;\">).\u00a0\u00bb<\/span><\/i><\/p><p><span style=\"font-weight: 400;\">Par ailleurs, l\u2019Agence souligne que :<\/span><\/p><p><i><span style=\"font-weight: 400;\">\u00ab\u00a0Dans certains trait\u00e9s internationaux conclus par l\u2019Italie (cf. conventions en vigueur avec le Canada et le Chili), une version conforme \u00e0 l\u2019actuel paragraphe 3 de l\u2019article 4 du Mod\u00e8le OCDE a \u00e9t\u00e9 adopt\u00e9e. Ces conventions pr\u00e9voient que lorsque, selon les l\u00e9gislations nationales, une personne autre qu\u2019une personne physique est consid\u00e9r\u00e9e comme r\u00e9sidente des deux \u00c9tats contractants, les <\/span><\/i><b><i>autorit\u00e9s comp\u00e9tentes<\/i><\/b><i><span style=\"font-weight: 400;\"> des \u00c9tats contractants feront tout leur possible pour r\u00e9soudre la question d\u2019un commun accord, en tenant particuli\u00e8rement compte de <\/span><\/i><b><i>son si\u00e8ge de direction effective<\/i><\/b><i><span style=\"font-weight: 400;\">, du <\/span><\/i><b><i>lieu o\u00f9 elle a \u00e9t\u00e9 constitu\u00e9e ou cr\u00e9\u00e9e<\/i><\/b><i><span style=\"font-weight: 400;\">, ainsi que de <\/span><\/i><b><i>tout autre \u00e9l\u00e9ment pertinent<\/i><\/b><i><span style=\"font-weight: 400;\">. En l\u2019absence d\u2019un tel accord, cette personne <\/span><\/i><b><i>ne peut pr\u00e9tendre \u00e0 aucun all\u00e8gement ou exon\u00e9ration fiscale pr\u00e9vus par la convention<\/i><\/b><i><span style=\"font-weight: 400;\">.\u00a0\u00bb<\/span><\/i><\/p><p><span style=\"font-weight: 400;\">Une telle clause est <\/span><b>plus restrictive<\/b><span style=\"font-weight: 400;\"> que la pratique internationale habituelle, o\u00f9 <\/span><b>l\u2019identification du lieu de direction effective<\/b><span style=\"font-weight: 400;\"> d\u2019une <\/span><b>Personne Morale <\/b><span style=\"font-weight: 400;\">suffit <\/span><b>en toute circonstance<\/b><span style=\"font-weight: 400;\"> \u00e0 d\u00e9terminer la <\/span><b>r\u00e9sidence fiscale<\/b><span style=\"font-weight: 400;\">.<\/span><\/p><p><span style=\"font-weight: 400;\">\u2014<\/span><\/p><p><span style=\"font-weight: 400;\">La <\/span><b>Circulaire comment\u00e9e<\/b><span style=\"font-weight: 400;\"> est \u00e9galement disponible en <\/span><b>anglais<\/b> <a href=\"https:\/\/www.agenziaentrate.gov.it\/portale\/documents\/20143\/6519685\/Circolare_20_del_4_11_2024_Eng.pdf\/bdacb2e0-a699-5180-719e-665210459d75\"><span style=\"font-weight: 400;\">[ici]<\/span><\/a><span style=\"font-weight: 400;\">.<\/span><\/p><p><span style=\"font-weight: 400;\">Nous restons <\/span><b>\u00e0 votre disposition<\/b><span style=\"font-weight: 400;\"> pour toute question !<\/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<section class=\"elementor-section elementor-top-section elementor-element elementor-element-b4ef823 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"b4ef823\" data-element_type=\"section\" data-e-type=\"section\" id=\"NOTE\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-10cc3cc\" data-id=\"10cc3cc\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-1841b5d content-align-cta-center elementor-widget elementor-widget-eael-cta-box\" data-id=\"1841b5d\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"eael-cta-box.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"eael-call-to-action cta-basic bg-lite cta-preset-1\">\n        <h2 class=\"title eael-cta-heading\">Cabinet Fiscal International <br>AC Legal<\/h2><p style=\"text-align: center\">N'h\u00e9sitez pas \u00e0 nous contacter !<\/p><p style=\"text-align: center\">Quelle que soit votre demande, nous sommes heureux de vous assister dans vos questions de fiscalit\u00e9 internationale et patrimoniale.<\/p><a href=\"https:\/\/www.aclegal.fr\/contatti\/\" class=\"cta-button cta-preset-1  \">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\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-f4d0982 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"f4d0982\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-c61c6b1\" data-id=\"c61c6b1\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-2774a82 elementor-widget-divider--view-line_icon elementor-view-default elementor-widget-divider--element-align-center elementor-widget elementor-widget-divider\" data-id=\"2774a82\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"divider.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-divider\">\n\t\t\t<span class=\"elementor-divider-separator\">\n\t\t\t\t\t\t\t<div class=\"elementor-icon elementor-divider__element\">\n\t\t\t\t\t<i aria-hidden=\"true\" class=\"fas fa-asterisk\"><\/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<div class=\"elementor-element elementor-element-d5080e6 elementor-widget elementor-widget-text-editor\" data-id=\"d5080e6\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p style=\"text-align: center;\">L&rsquo;opinion exprim\u00e9e dans cet article est purement informative.<\/p><p style=\"text-align: center;\">Cet article ne constitue en aucun cas un avis juridique.<\/p><p style=\"text-align: center;\">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.<\/p><p style=\"text-align: center;\">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\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-78bda16 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"78bda16\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-bdc74ad\" data-id=\"bdc74ad\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-29c4bba elementor-widget-divider--separator-type-pattern elementor-widget-divider--no-spacing elementor-widget-divider--view-line elementor-widget elementor-widget-divider\" data-id=\"29c4bba\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"divider.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-divider\" style=\"--divider-pattern-url: url(&quot;data:image\/svg+xml,%3Csvg xmlns=&#039;http:\/\/www.w3.org\/2000\/svg&#039; preserveAspectRatio=&#039;none&#039; overflow=&#039;visible&#039; height=&#039;100%&#039; viewBox=&#039;0 0 24 24&#039; fill=&#039;black&#039; stroke=&#039;none&#039;%3E%3Cpath d=&#039;M24,8v12H0V8H24z M24,4v1H0V4H24z&#039;\/%3E%3C\/svg%3E&quot;);\">\n\t\t\t<span class=\"elementor-divider-separator\">\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<section class=\"elementor-section elementor-top-section elementor-element elementor-element-d1dc818 elementor-section-full_width elementor-section-height-default elementor-section-height-default\" data-id=\"d1dc818\" data-element_type=\"section\" data-e-type=\"section\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-52a0bc7\" data-id=\"52a0bc7\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-2895e7e elementor-widget elementor-widget-heading\" data-id=\"2895e7e\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h4 class=\"elementor-heading-title elementor-size-default\">NOS ARTICLES <\/h4>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-27632f8 elementor-posts--thumbnail-none elementor-grid-3 elementor-grid-tablet-2 elementor-grid-mobile-1 elementor-card-shadow-yes elementor-posts__hover-gradient elementor-widget elementor-widget-posts\" data-id=\"27632f8\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;cards_columns&quot;:&quot;3&quot;,&quot;cards_columns_tablet&quot;:&quot;2&quot;,&quot;cards_columns_mobile&quot;:&quot;1&quot;,&quot;cards_row_gap&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:35,&quot;sizes&quot;:[]},&quot;cards_row_gap_tablet&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]},&quot;cards_row_gap_mobile&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]}}\" data-widget_type=\"posts.cards\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-posts-container elementor-posts elementor-posts--skin-cards elementor-grid\" role=\"list\">\n\t\t\t\t<article class=\"elementor-post elementor-grid-item post-5219 post type-post status-publish format-standard has-post-thumbnail hentry category-fiscalite-internationale\" role=\"listitem\">\n\t\t\t<div class=\"elementor-post__card\">\n\t\t\t\t<div class=\"elementor-post__text\">\n\t\t\t\t<h6 class=\"elementor-post__title\">\n\t\t\t<a href=\"https:\/\/www.catastilegalinternational.com\/fr\/quitter-la-france-pour-l-italie-exit-tax-succession\/\" target=&quot;_blank&quot;>\n\t\t\t\tQuitter la France pour l&rsquo;Italie : exit tax, vente de biens et cons\u00e9quences successorales\t\t\t<\/a>\n\t\t<\/h6>\n\t\t\n\t\t<a class=\"elementor-post__read-more\" href=\"https:\/\/www.catastilegalinternational.com\/fr\/quitter-la-france-pour-l-italie-exit-tax-succession\/\" aria-label=\"En savoir plus sur Quitter la France pour l&rsquo;Italie : exit tax, vente de biens et cons\u00e9quences successorales\" tabindex=\"-1\" target=\"_blank\">\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<article class=\"elementor-post elementor-grid-item post-5206 post type-post status-publish format-standard has-post-thumbnail hentry category-fiscalite-internationale\" role=\"listitem\">\n\t\t\t<div class=\"elementor-post__card\">\n\t\t\t\t<div class=\"elementor-post__text\">\n\t\t\t\t<h6 class=\"elementor-post__title\">\n\t\t\t<a href=\"https:\/\/www.catastilegalinternational.com\/fr\/regime-des-impatries-france-155-b-cgi\/\" target=&quot;_blank&quot;>\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<a class=\"elementor-post__read-more\" href=\"https:\/\/www.catastilegalinternational.com\/fr\/regime-des-impatries-france-155-b-cgi\/\" aria-label=\"En savoir plus sur Le r\u00e9gime des impatri\u00e9s en France : conditions et exon\u00e9rations de l\u2019article 155 B du CGI\" tabindex=\"-1\" target=\"_blank\">\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<article class=\"elementor-post elementor-grid-item post-5150 post type-post status-publish format-standard has-post-thumbnail hentry category-contentieux-commercial-resolution-des-litiges\" role=\"listitem\">\n\t\t\t<div class=\"elementor-post__card\">\n\t\t\t\t<div class=\"elementor-post__text\">\n\t\t\t\t<h6 class=\"elementor-post__title\">\n\t\t\t<a href=\"https:\/\/www.catastilegalinternational.com\/fr\/resolution-amiable-vs-proces-commercial-enseignements-cas-reels\/\" target=&quot;_blank&quot;>\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<a class=\"elementor-post__read-more\" href=\"https:\/\/www.catastilegalinternational.com\/fr\/resolution-amiable-vs-proces-commercial-enseignements-cas-reels\/\" aria-label=\"En savoir plus sur R\u00e9solution amiable vs proc\u00e8s commercial : enseignements tir\u00e9s de cas r\u00e9els\" tabindex=\"-1\" target=\"_blank\">\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<article class=\"elementor-post elementor-grid-item post-5071 post type-post status-publish format-standard has-post-thumbnail hentry category-fiscalite category-impots tag-actifs-numeriques tag-fiscalite-crypto\" role=\"listitem\">\n\t\t\t<div class=\"elementor-post__card\">\n\t\t\t\t<div class=\"elementor-post__text\">\n\t\t\t\t<h6 class=\"elementor-post__title\">\n\t\t\t<a href=\"https:\/\/www.catastilegalinternational.com\/fr\/fiscalite-cryptomonnaies-france-particulier\/\" target=&quot;_blank&quot;>\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<a class=\"elementor-post__read-more\" href=\"https:\/\/www.catastilegalinternational.com\/fr\/fiscalite-cryptomonnaies-france-particulier\/\" aria-label=\"En savoir plus sur Fiscalit\u00e9 des gains sur cryptomonnaies en France (2026)\" tabindex=\"-1\" target=\"_blank\">\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<article class=\"elementor-post elementor-grid-item post-5043 post type-post status-publish format-standard has-post-thumbnail hentry category-contentieux-commercial-resolution-des-litiges\" role=\"listitem\">\n\t\t\t<div class=\"elementor-post__card\">\n\t\t\t\t<div class=\"elementor-post__text\">\n\t\t\t\t<h6 class=\"elementor-post__title\">\n\t\t\t<a href=\"https:\/\/www.catastilegalinternational.com\/fr\/mediation-judiciaire-fonctionnement-etapes-avantages-france\/\" target=&quot;_blank&quot;>\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<a class=\"elementor-post__read-more\" href=\"https:\/\/www.catastilegalinternational.com\/fr\/mediation-judiciaire-fonctionnement-etapes-avantages-france\/\" aria-label=\"En savoir plus sur M\u00e9diation judiciaire : fonctionnement, \u00e9tapes et avantages pour les entreprises\" tabindex=\"-1\" target=\"_blank\">\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<article class=\"elementor-post elementor-grid-item post-5027 post type-post status-publish format-standard has-post-thumbnail hentry category-contentieux-commercial-resolution-des-litiges\" role=\"listitem\">\n\t\t\t<div class=\"elementor-post__card\">\n\t\t\t\t<div class=\"elementor-post__text\">\n\t\t\t\t<h6 class=\"elementor-post__title\">\n\t\t\t<a href=\"https:\/\/www.catastilegalinternational.com\/fr\/mard-france-negociation-procedure-participative-mediation-conciliation\/\" target=&quot;_blank&quot;>\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<a class=\"elementor-post__read-more\" href=\"https:\/\/www.catastilegalinternational.com\/fr\/mard-france-negociation-procedure-participative-mediation-conciliation\/\" aria-label=\"En savoir plus sur Les MARD en France : n\u00e9gociation assist\u00e9e, proc\u00e9dure participative, m\u00e9diation et conciliation\" tabindex=\"-1\" target=\"_blank\">\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":"<p>Dans la PREMI\u00c8RE PARTIE de notre article sur la Circulaire 20\/E du 4 novembre 2024, nous avons examin\u00e9 comment l\u2019Agenzia delle Entrate (c\u2019est-\u00e0-dire l\u2019administration fiscale<\/p>\n","protected":false},"author":5,"featured_media":5222,"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":"set","ast-page-background-enabled":"default","ast-page-background-meta":{"desktop":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center 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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":[90,82],"tags":[88,92,101],"class_list":["post-4974","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-fiscalite-internationale","category-impots","tag-convention-bilaterale","tag-france-italie","tag-vente-immobiliere"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v28.4 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Nouveaux crit\u00e8res de residence fiscale en Italie pour les Personnes Morales<\/title>\n<meta name=\"description\" content=\"Comment la r\u00e9sidence fiscale des soci\u00e9t\u00e9s et entit\u00e9s en Italie change-t-elle \u00e0 partir de 2024 ? 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