{"id":4975,"date":"2025-03-25T16:23:54","date_gmt":"2025-03-25T16:23:54","guid":{"rendered":"https:\/\/www.aclegal.fr\/?p=4681"},"modified":"2025-03-25T16:23:54","modified_gmt":"2025-03-25T16:23:54","slug":"residence-fiscale-france-italie-centre-interets-economiques-2025","status":"publish","type":"post","link":"https:\/\/www.catastilegalinternational.com\/fr\/residence-fiscale-france-italie-centre-interets-economiques-2025\/","title":{"rendered":"R\u00e9sidence fiscale entre la France et l\u2019Italie : le risque du centre des int\u00e9r\u00eats \u00e9conomiques et les nouvelles r\u00e8gles 2025"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-post\" data-elementor-id=\"4975\" class=\"elementor elementor-4975\" 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 tout syst\u00e8me fiscal, la r\u00e9sidence fiscale est un principe fondamental permettant de d\u00e9terminer quels sont les sujets, personnes physiques ou morales, tenus de payer des imp\u00f4ts en raison de leur pr\u00e9sence physique sur le territoire d\u2019un \u00c9tat.<\/span><\/p><p><span style=\"font-weight: 400;\">En ce qui concerne plus particuli\u00e8rement les personnes physiques, la r\u00e9sidence fiscale est g\u00e9n\u00e9ralement \u00e9tablie selon diff\u00e9rents crit\u00e8res alternatifs, allant de la r\u00e9sidence principale au domicile, en passant par l\u2019exercice d\u2019une activit\u00e9 professionnelle ou encore par le centre des int\u00e9r\u00eats \u00e9conomiques.<\/span><\/p><p><span style=\"font-weight: 400;\">Aujourd\u2019hui, nous souhaitons nous concentrer sur le crit\u00e8re du <\/span><b>domicile fiscal en sens \u00e9conomique d\u2019une personne physique en Italie et en France<\/b><span style=\"font-weight: 400;\">, et sur la mani\u00e8re dont cette notion est trait\u00e9e dans ces deux pays, \u00e0 la lumi\u00e8re de certaines \u00e9volutions l\u00e9gislatives et jurisprudentielles r\u00e9centes.<\/span><\/p><p><span style=\"font-weight: 400;\">En France, ce crit\u00e8re (connu sous le nom de <\/span><b>centre des int\u00e9r\u00eats \u00e9conomiques<\/b><span style=\"font-weight: 400;\">) a \u00e9t\u00e9 au centre d\u2019un arr\u00eat r\u00e9cent de la Cour Administrative d\u2019Appel de Paris<\/span><\/p><p><a href=\"https:\/\/www.legifrance.gouv.fr\/ceta\/id\/CETATEXT000050998985\"><span style=\"font-weight: 400;\">Arr\u00eat de la CAA de Paris du 17 janvier 2025, n\u00b023PA04058<\/span><\/a><\/p><p><span style=\"font-weight: 400;\">En Italie, le crit\u00e8re du domicile a fait l\u2019objet d\u2019une r\u00e9forme r\u00e9cente (D\u00e9cret l\u00e9gislatif 209\/2023 &#8211; D\u00e9cret sur la Fiscalit\u00e9 Internationale), en vigueur depuis le 1er janvier 2024<span style=\"color: #ff0000;\"><strong>*<\/strong><\/span><\/span><span style=\"font-weight: 400;\">, qui en a d\u00e9fini la notion sur le plan fiscal, la distinguant de celle pr\u00e9vue par le Code civil.<\/span><\/p><p><span style=\"font-weight: 400;\">Examinons comment le crit\u00e8re du domicile est appliqu\u00e9 dans ces deux pays transalpins, quelles sont les cons\u00e9quences de son application, ainsi que les relations entre les crit\u00e8res nationaux et conventionnels de r\u00e9sidence fiscale.<\/span><\/p><p><span style=\"color: #ff0000;\"><strong>*<\/strong><\/span><i><span style=\"font-weight: 400;\">\u00c0 ce sujet, nous renvoyons \u00e0 notre article commentant la <\/span><\/i><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\"><i><span style=\"font-weight: 400;\">Circulaire 20\/E du 4 novembre 2024 de l&rsquo;Agence des Revenus<\/span><\/i><\/a><i><span style=\"font-weight: 400;\">.<\/span><\/i><\/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-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<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\">Crit\u00e8res de r\u00e9sidence fiscale en France et en Italie<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-20741da elementor-widget__width-initial elementor-widget elementor-widget-heading\" data-id=\"20741da\" 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\">Les crit\u00e8res fran\u00e7ais selon l\u2019article 4 B du CGI<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-d34af08 elementor-widget elementor-widget-spacer\" data-id=\"d34af08\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\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-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;\">En France, l\u2019<\/span><a href=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000041464195\"><span style=\"font-weight: 400;\">article 4 B du CGI<\/span><\/a><span style=\"font-weight: 400;\"> (Code G\u00e9n\u00e9ral des Imp\u00f4ts) pr\u00e9voit essentiellement quatre crit\u00e8res alternatifs pour d\u00e9terminer la r\u00e9sidence fiscale (domicile fiscal<\/span><span style=\"color: #ff0000;\"><b>*<\/b><\/span><span style=\"font-weight: 400;\">) des personnes physiques, \u00e0 savoir :<\/span><\/p><ul><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Le foyer familial\u00a0<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Le lieu de s\u00e9jour principal\u00a0<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">L\u2019exercice d\u2019une activit\u00e9 professionnelle, salari\u00e9e ou ind\u00e9pendante, sauf si elle est exerc\u00e9e \u00e0 titre accessoire<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Avoir en France le centre de ses int\u00e9r\u00eats \u00e9conomiques <\/span><i><span style=\"font-weight: 400;\">(centre des int\u00e9r\u00eats \u00e9conomiques)<\/span><\/i><\/li><\/ul><p><span style=\"color: #ff0000;\"><b>*<\/b><\/span><i><span style=\"font-weight: 400;\">En France, une distinction est faite entre le domicile fiscal au sens de la l\u00e9gislation nationale et la r\u00e9sidence au sens des conventions internationales, appel\u00e9e<\/span><\/i> <i><span style=\"font-weight: 400;\">\u00ab\u00a0r\u00e9sidence conventionnelle\u00a0\u00bb.<\/span><\/i><\/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-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-0709b28 elementor-widget__width-initial elementor-widget elementor-widget-heading\" data-id=\"0709b28\" 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\">Les crit\u00e8res italiens selon l\u2019article 2 du TUIR<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-da23d05 elementor-widget elementor-widget-spacer\" data-id=\"da23d05\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\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-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><span style=\"font-weight: 400;\">Contrairement \u00e0 la France, en <\/span><b>Italie<\/b><span style=\"font-weight: 400;\">, la r\u00e9sidence fiscale est d\u00e9termin\u00e9e, conform\u00e9ment \u00e0 l\u2019article 2, paragraphe 2 du TUIR (Texte Unique des Imp\u00f4ts sur le Revenu), sur la base de quatre crit\u00e8res alternatifs. Sont consid\u00e9r\u00e9es comme r\u00e9sidents fiscaux italiens les personnes qui, <\/span><b>pendant la majeure partie de la p\u00e9riode d\u2019imposition <\/b><span style=\"font-weight: 400;\">(183 jours ou 184 jours les ann\u00e9es bissextiles) :<\/span><\/p><ul><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Sont <\/span><b>physiquement<\/b><span style=\"font-weight: 400;\"> pr\u00e9sentes en Italie<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ont leur r\u00e9sidence au sens du Code civil, c\u2019est-\u00e0-dire leur domicile habituel<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ont leur <\/span><b>domicile<\/b><span style=\"font-weight: 400;\"> entendu comme \u00ab\u00a0le lieu o\u00f9 se d\u00e9veloppent principalement leurs relations personnelles et familiales\u00a0\u00bb<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Sont inscrites, sauf preuve contraire, sur les registres de la population r\u00e9sidente (<em>anagrafe<\/em>).<\/span><\/li><\/ul>\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-26e6d0e elementor-widget__width-initial elementor-widget elementor-widget-heading\" data-id=\"26e6d0e\" 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\">Diff\u00e9rences entre le concept de domicile fiscal dans les deux pays<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-1b22724 elementor-widget elementor-widget-spacer\" data-id=\"1b22724\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\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-fffdd9d elementor-widget elementor-widget-text-editor\" data-id=\"fffdd9d\" 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;\">En ce qui concerne la notion de domicile au sens fiscal dans les deux pays, il est \u00e9vident qu\u2019en France, ce crit\u00e8re est exclusivement de nature \u00e9conomique (article 4 B, al. 1\u00a0 let. c du CGI).\u00a0<\/span><\/p><p><span style=\"font-weight: 400;\">\u00c0 l\u2019inverse, en Italie, la notion de domicile fiscal est d\u00e9sormais dissoci\u00e9e de celle pr\u00e9vue par le Code civil<\/span><span style=\"color: #ff0000;\"><b>*<\/b><\/span><span style=\"font-weight: 400;\">, qui \u00e9tait de nature \u00e9conomique. En effet, la r\u00e9forme introduite par le D\u00e9cret sur la Fiscalit\u00e9 Internationale a red\u00e9fini cette notion en mettant l\u2019accent sur ses aspects <\/span><b>personnels et familiaux<\/b><span style=\"font-weight: 400;\">.<\/span><\/p><p><span style=\"color: #ff0000;\"><b>*<\/b><\/span><span style=\"font-weight: 400;\">Article 43 du Code civil italien.<\/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-3e1e05c elementor-widget elementor-widget-heading\" data-id=\"3e1e05c\" 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\">Le centre des int\u00e9r\u00eats \u00e9conomiques : risques et cons\u00e9quences<\/h2>\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><span style=\"font-weight: 400;\">L\u2019un des principaux risques pour les contribuables ayant des int\u00e9r\u00eats en <\/span><b>France<\/b><span style=\"font-weight: 400;\"> est le crit\u00e8re du <\/span><b>\u00ab\u00a0centre des int\u00e9r\u00eats \u00e9conomiques\u00a0\u00bb<\/b><span style=\"font-weight: 400;\">, qui peut entra\u00eener la <\/span><b>r\u00e9sidence fiscale fran\u00e7aise<\/b><span style=\"font-weight: 400;\">, m\u00eame en cas de transfert \u00e0 l\u2019\u00e9tranger.<\/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-1498e67 elementor-widget__width-initial elementor-widget elementor-widget-heading\" data-id=\"1498e67\" 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\">Cas pratique de double r\u00e9sidence fiscale entre la France et l\u2019Italie<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-9819cf9 elementor-widget elementor-widget-spacer\" data-id=\"9819cf9\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\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-543c1dc elementor-widget elementor-widget-text-editor\" data-id=\"543c1dc\" 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 pratique professionnelle, il est fr\u00e9quent de rencontrer des cas de familles franco-italiennes vivant entre les deux pays pour des raisons professionnelles et familiales.<\/span><\/p><p><span style=\"font-weight: 400;\">Un cas typique est celui d\u2019un contribuable poss\u00e9dant des biens immobiliers et des actifs financiers en France, qui s&rsquo;installe avec sa famille en Italie pour des raisons professionnelles.<\/span><\/p><ul><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Du <\/span><b>c\u00f4t\u00e9 italien<\/b><span style=\"font-weight: 400;\">, le contribuable devient r\u00e9sident fiscal italien car ses relations personnelles et familiales se trouvent en Italie pendant la majeure partie de la p\u00e9riode d&rsquo;imposition.<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\">Du <b style=\"font-style: inherit;\">c\u00f4t\u00e9 fran\u00e7ais<\/b><span style=\"font-weight: 400;\">, il pourrait cependant \u00eatre encore consid\u00e9r\u00e9 comme r\u00e9sident fiscal fran\u00e7ais en vertu du crit\u00e8re du \u00ab\u00a0centre des int\u00e9r\u00eats \u00e9conomiques\u00a0\u00bb, en particulier si les revenus g\u00e9n\u00e9r\u00e9s par son patrimoine en France sont sup\u00e9rieurs \u00e0 son salaire per\u00e7u en Italie.<\/span><\/li><\/ul>\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-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-e70d6a1 elementor-widget elementor-widget-heading\" data-id=\"e70d6a1\" 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\">Jurisprudence et position de la CAA de Paris<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-bc3831a elementor-widget elementor-widget-text-editor\" data-id=\"bc3831a\" 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>Une affaire similaire a \u00e9t\u00e9 examin\u00e9e dans l&rsquo;<\/b><a href=\"https:\/\/www.legifrance.gouv.fr\/ceta\/id\/CETATEXT000050998985\"><b>arr\u00eat de la Cour administrative d\u2019appel de Paris du 17 janvier 2025<\/b><\/a><b>.<\/b><\/p><p><span style=\"font-weight: 400;\">La Cour a <\/span><b>rejet\u00e9 le recours<\/b><span style=\"font-weight: 400;\">, d\u00e9j\u00e0 refus\u00e9 en premi\u00e8re instance, d\u2019un contribuable s\u2019\u00e9tant install\u00e9 \u00e0 <\/span><b>Budapest avec sa famille pour des raisons professionnelles<\/b><span style=\"font-weight: 400;\">, confirmant ainsi la position de l\u2019administration fiscale fran\u00e7aise, qui lui contestait le fait d\u2019avoir <\/span><b>maintenu sa r\u00e9sidence fiscale en France<\/b><span style=\"font-weight: 400;\"> en vertu du crit\u00e8re du <\/span><b>centre des int\u00e9r\u00eats \u00e9conomiques<\/b><span style=\"font-weight: 400;\">.<\/span><\/p><p><span style=\"font-weight: 400;\">La Cour souligne que, dans le cas sp\u00e9cifique o\u00f9 <\/span><b>le salaire de l\u2019emploi \u00e0 l\u2019\u00e9tranger est vers\u00e9 par une soci\u00e9t\u00e9 fran\u00e7aise<\/b><span style=\"font-weight: 400;\"> et o\u00f9 <\/span><b>le contribuable continue de d\u00e9tenir et de g\u00e9rer son patrimoine situ\u00e9 en France<\/b><span style=\"font-weight: 400;\">, le simple transfert de sa r\u00e9sidence physique et familiale \u00e0 l\u2019\u00e9tranger ne suffit pas \u00e0 rompre le lien territorial avec la France.<\/span><\/p><p><span style=\"font-weight: 400;\">Cet arr\u00eat met particuli\u00e8rement en \u00e9vidence le fait que <\/span><b>le crit\u00e8re \u00e9conomique pr\u00e9vaut sur celui de la r\u00e9sidence personnelle<\/b><span style=\"font-weight: 400;\"> dans tous les cas o\u00f9 le contribuable <\/span><b>ne peut pas prouver qu\u2019il a coup\u00e9 tous ses liens \u00e9conomiques avec la France<\/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-128e8a7 elementor-widget elementor-widget-heading\" data-id=\"128e8a7\" 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\">Double r\u00e9sidence fiscale et Convention France-Italie<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-01f055a elementor-widget elementor-widget-text-editor\" data-id=\"01f055a\" 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 qu\u2019en France, le crit\u00e8re du centre des int\u00e9r\u00eats \u00e9conomiques peut pr\u00e9valoir sur celui de la pr\u00e9sence physique et sur la localisation du foyer familial \u00e0 l\u2019\u00e9tranger.<\/span><\/p><p><span style=\"font-weight: 400;\">Il est donc essentiel de porter une attention particuli\u00e8re \u00e0 l\u2019\u00e9valuation de ses int\u00e9r\u00eats \u00e9conomiques en France avant de quitter le pays.<\/span><\/p><p><span style=\"font-weight: 400;\">Toutefois, lorsqu\u2019un contribuable quitte la France pour un pays ayant sign\u00e9 une convention fiscale bilat\u00e9rale, comme c\u2019est le cas de l\u2019Italie, il est possible, selon nous, de s\u2019appuyer sur les crit\u00e8res conventionnels pour faire pr\u00e9valoir la r\u00e9sidence fiscale italienne sur la r\u00e9sidence fiscale fran\u00e7aise.<\/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-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<div class=\"elementor-element elementor-element-ba6a82b elementor-widget elementor-widget-heading\" data-id=\"ba6a82b\" 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\">Les crit\u00e8res de l\u2019OCDE pour r\u00e9soudre les conflits de r\u00e9sidence fiscale<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-5190ad1 elementor-widget elementor-widget-text-editor\" data-id=\"5190ad1\" 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 le savons, les conventions fiscales contre la double imposition bas\u00e9es sur le Mod\u00e8le de l&rsquo;OCDE contiennent des dispositions permettant de r\u00e9soudre les cas de double r\u00e9sidence fiscale (article 4, paragraphe 2 \u2013 R\u00e9sidence).<\/span><\/p><p><span style=\"font-weight: 400;\">Dans le cas de la Convention fiscale franco-italienne sur les imp\u00f4ts sur le revenu et la fortune, l\u2019article 4, paragraphe 2, permet de r\u00e9soudre les situations de double r\u00e9sidence fiscale en appliquant, <\/span><b>de mani\u00e8re alternative et selon un ordre hi\u00e9rarchique<\/b><span style=\"font-weight: 400;\">, une s\u00e9rie de crit\u00e8res, comme suit :\u00a0<\/span><\/p><ul><li><i><span style=\"font-weight: 400;\"> Lorsque, conform\u00e9ment aux dispositions du paragraphe 1 (c\u2019est-\u00e0-dire en application des crit\u00e8res nationaux de chaque \u00c9tat contractant), <\/span><\/i><b><i>une personne physique est consid\u00e9r\u00e9e comme r\u00e9sidente des deux \u00c9tats<\/i><\/b><i><span style=\"font-weight: 400;\">, la situation est r\u00e9solue de la mani\u00e8re suivante :<\/span><\/i><\/li><li><i><span style=\"font-weight: 400;\">a) Cette personne est consid\u00e9r\u00e9e comme r\u00e9sidente de l&rsquo;\u00c9tat o\u00f9 elle dispose d&rsquo;un <\/span><\/i><b><i>logement permanent<\/i><\/b><i><span style=\"font-weight: 400;\"> ; si elle dispose d&rsquo;un logement permanent dans les deux \u00c9tats, elle est consid\u00e9r\u00e9e comme r\u00e9sidente de l&rsquo;\u00c9tat o\u00f9 se situent ses <\/span><\/i><b><i>liens personnels et \u00e9conomiques les plus \u00e9troits (centre des int\u00e9r\u00eats vitaux).<\/i><\/b><\/li><li><i><span style=\"font-weight: 400;\">b) Si l&rsquo;\u00c9tat o\u00f9 se trouve le centre des int\u00e9r\u00eats vitaux ne peut \u00eatre d\u00e9termin\u00e9, ou si la personne ne dispose pas d&rsquo;un logement permanent dans aucun des \u00c9tats, <\/span><\/i><b><i>elle est consid\u00e9r\u00e9e comme r\u00e9sidente de l&rsquo;\u00c9tat o\u00f9 elle s\u00e9journe habituellement<\/i><\/b><i><span style=\"font-weight: 400;\">.<\/span><\/i><\/li><li><i><span style=\"font-weight: 400;\">c) Si cette personne s\u00e9journe habituellement dans les deux \u00c9tats, ou ne s\u00e9journe habituellement dans aucun d\u2019eux, elle est consid\u00e9r\u00e9e comme r\u00e9sidente de l\u2019\u00c9tat dont elle poss\u00e8de la <\/span><\/i><b><i>nationalit\u00e9<\/i><\/b><i><span style=\"font-weight: 400;\">.<\/span><\/i><\/li><li><i><span style=\"font-weight: 400;\">d) Si cette personne poss\u00e8de la <\/span><\/i><b><i>nationalit\u00e9<\/i><\/b><i><span style=\"font-weight: 400;\"> des deux \u00c9tats, ou si elle ne poss\u00e8de la nationalit\u00e9 d\u2019aucun d\u2019eux, les autorit\u00e9s comp\u00e9tentes des \u00c9tats r\u00e9solvent la question d\u2019un <\/span><\/i><b><i>commun accord.<\/i><\/b><\/li><\/ul><p><span style=\"font-weight: 400;\">Dans le cas mentionn\u00e9 ci-dessus, en supposant que le contribuable puisse d\u00e9montrer qu&rsquo;il dispose d\u2019un <\/span><b>logement permanent uniquement en Italie<\/b><span style=\"font-weight: 400;\"> et plus en France, cela devrait suffire \u00e0 \u00e9tablir sa r\u00e9sidence \u00ab\u00a0conventionnelle\u00a0\u00bb en Italie, pr\u00e9valant ainsi sur le crit\u00e8re national fran\u00e7ais du centre des int\u00e9r\u00eats \u00e9conomiques.<\/span><\/p><p><span style=\"font-weight: 400;\">Si le contribuable dispose d\u2019un logement qualifi\u00e9 de permanent dans les deux \u00c9tats, il sera alors n\u00e9cessaire d\u2019identifier son centre des int\u00e9r\u00eats vitaux, entendu au sens conventionnel comme le <\/span><b>centre de ses int\u00e9r\u00eats personnels et \u00e9conomiques<\/b><span style=\"font-weight: 400;\">.<\/span><\/p><p><span style=\"font-weight: 400;\">Toutefois, si une personne r\u00e9sidant en Italie se trouve dans la m\u00eame situation que le contribuable fran\u00e7ais install\u00e9 \u00e0 Budapest, c&rsquo;est-\u00e0-dire avec son centre d\u2019int\u00e9r\u00eats personnels en Hongrie et son centre d\u2019int\u00e9r\u00eats \u00e9conomiques en France, il ne sera pas possible, selon nous, d\u2019appliquer le crit\u00e8re conventionnel du \u00ab\u00a0centre des int\u00e9r\u00eats vitaux\u00a0\u00bb.<\/span><\/p><p><span style=\"font-weight: 400;\">En effet, ce crit\u00e8re consid\u00e8re le centre des int\u00e9r\u00eats vitaux comme \u00e9tant \u00e0 la fois \u00e9conomique et personnel, et il n\u2019admet pas que l\u2019int\u00e9r\u00eat personnel puisse \u00eatre dissoci\u00e9 de l\u2019int\u00e9r\u00eat \u00e9conomique.<\/span><\/p><p><span style=\"font-weight: 400;\">Ainsi, le crit\u00e8re conventionnel suivant dans l\u2019ordre hi\u00e9rarchique serait applicable, \u00e0 savoir le <\/span><b>crit\u00e8re de la pr\u00e9sence physique (s\u00e9jour habituel)<\/b><span style=\"font-weight: 400;\">, qui permettrait, selon nous, au contribuable r\u00e9sidant en Italie de faire pr\u00e9valoir la r\u00e9sidence fiscale italienne sur la r\u00e9sidence fiscale fran\u00e7aise, qui serait autrement d\u00e9termin\u00e9e sur la base du crit\u00e8re national du centre des int\u00e9r\u00eats \u00e9conomiques.<\/span><\/p><p><span style=\"font-weight: 400;\">Cette approche est confort\u00e9e par la toute r\u00e9cente modification l\u00e9gislative introduite par la <\/span><a href=\"https:\/\/www.legifrance.gouv.fr\/loda\/id\/LEGIARTI000051173315\/2025-02-16\/\"><span style=\"font-weight: 400;\">loi de finances fran\u00e7aise pour 2025<\/span><\/a><span style=\"font-weight: 400;\"> \u00e0 la r\u00e8gle fondamentale sur la r\u00e9sidence fiscale en France, \u00e0 savoir l&rsquo;<\/span><a href=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000041464195\"><span style=\"font-weight: 400;\">article 4 B du CGI<\/span><\/a><span style=\"font-weight: 400;\">.<\/span><\/p><p><span style=\"font-weight: 400;\">Cette r\u00e9forme ajoute un paragraphe \u00e0 l\u2019article en question, formul\u00e9 comme suit :<\/span><\/p><p><i><span style=\"font-weight: 400;\">\u00ab\u00a0Les personnes qui satisfont \u00e0 au moins l\u2019un des crit\u00e8res mentionn\u00e9s aux points a) \u00e0 c) du pr\u00e9sent paragraphe 1 (c\u2019est-\u00e0-dire celles qui sont consid\u00e9r\u00e9es comme r\u00e9sidentes fiscales fran\u00e7aises selon la l\u00e9gislation nationale) <\/span><\/i><b><i>ne peuvent toutefois pas \u00eatre consid\u00e9r\u00e9es comme fiscalement domicili\u00e9es en France<\/i><\/b><i><span style=\"font-weight: 400;\"> si, <\/span><\/i><i><span style=\"font-weight: 400;\">en application des conventions internationales contre la double imposition, elles ne sont pas consid\u00e9r\u00e9es comme r\u00e9sidentes en France.\u00a0\u00bb<\/span><\/i><\/p><p><span style=\"font-weight: 400;\">Cette modification l\u00e9gislative vient ainsi renforcer <\/span><b>l\u2019application des crit\u00e8res de r\u00e9sidence conventionnelle pr\u00e9vus par les conventions fiscales internationales<\/b><span style=\"font-weight: 400;\"> pour r\u00e9soudre les cas de <\/span><b>double r\u00e9sidence fiscale<\/b><span style=\"font-weight: 400;\"> r\u00e9sultant de l&rsquo;application des r\u00e8gles nationales, en clarifiant notamment certaines <\/span><b>ambigu\u00eft\u00e9s de la jurisprudence fran\u00e7aise<\/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-fd78986 elementor-widget elementor-widget-heading\" data-id=\"fd78986\" 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\">Conclusions et implications pratiques<\/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<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-e6d4433 elementor-widget elementor-widget-heading\" data-id=\"e6d4433\" 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\">R\u00e9sum\u00e9 des points cl\u00e9s<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-b96f0a1 elementor-widget elementor-widget-text-editor\" data-id=\"b96f0a1\" 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<ul><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">En France, le centre des int\u00e9r\u00eats \u00e9conomiques peut entra\u00eener la r\u00e9sidence fiscale fran\u00e7aise, m\u00eame si la personne vit en Italie.<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">La r\u00e9forme italienne a dissoci\u00e9 le concept de domicile fiscal de celui d\u2019int\u00e9r\u00eat \u00e9conomique.<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Si le contribuable poss\u00e8de des biens et per\u00e7oit des revenus en France, le risque de double r\u00e9sidence fiscale est \u00e9lev\u00e9.<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">La Convention fiscale France-Italie peut permettre de faire pr\u00e9valoir la r\u00e9sidence fiscale italienne.<\/span><\/li><\/ul>\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-81af30e elementor-widget elementor-widget-heading\" data-id=\"81af30e\" 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\">Consultez la Convention fiscale entre la France et l'Italie<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-8564c98 elementor-widget elementor-widget-text-editor\" data-id=\"8564c98\" 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;\">La Convention franco-italienne contre la double imposition en mati\u00e8re d&rsquo;imp\u00f4ts sur le revenu et sur la fortune est consultable <\/span><a href=\"https:\/\/www.finanze.gov.it\/export\/sites\/finanze\/.galleries\/Documenti\/dipartimento_pol_fisc\/Francia.pdf\"><span style=\"font-weight: 400;\">ici pour la version italienne<\/span><\/a><span style=\"font-weight: 400;\"> et <\/span><a href=\"https:\/\/www.impots.gouv.fr\/sites\/default\/files\/media\/10_conventions\/italie\/italie_convention-avec-l-italie-impot-sur-le-revenu-impot-sur-la-fortune_fd_1736.pdf\"><span style=\"font-weight: 400;\">ici pour la version fran\u00e7aise<\/span><\/a><span style=\"font-weight: 400;\">.<\/span><\/p><p><span style=\"font-weight: 400;\">Nous restons \u00e0 votre disposition 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<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 tout syst\u00e8me fiscal, la r\u00e9sidence fiscale est un principe fondamental permettant de d\u00e9terminer quels sont les sujets, personnes physiques ou morales, tenus de payer<\/p>\n","protected":false},"author":5,"featured_media":5223,"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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