{"id":5206,"date":"2026-07-13T08:52:42","date_gmt":"2026-07-13T08:52:42","guid":{"rendered":"https:\/\/www.aclegal.fr\/?p=5206"},"modified":"2026-09-08T16:08:28","modified_gmt":"2026-09-08T16:08:28","slug":"regime-des-impatries-france-155-b-cgi","status":"publish","type":"post","link":"https:\/\/www.catastilegalinternational.com\/fr\/regime-des-impatries-france-155-b-cgi\/","title":{"rendered":"Le r\u00e9gime des impatri\u00e9s en France : conditions et exon\u00e9rations de l\u2019article 155 B du CGI"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-post\" data-elementor-id=\"5206\" class=\"elementor elementor-5206\" 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><em><span style=\"font-weight: 400;\"><strong>Vous venez travailler en France, ou vous y revenez apr\u00e8s plusieurs ann\u00e9es \u00e0 l\u2019\u00e9tranger ?<\/strong> Le r\u00e9gime des impatri\u00e9s de l\u2019article 155 B du CGI peut permettre d\u2019exon\u00e9rer une partie importante de votre r\u00e9mun\u00e9ration ainsi que 50 % de certains revenus patrimoniaux li\u00e9s \u00e0 l\u2019\u00e9tranger.<\/span><\/em><\/p><p><em><span style=\"font-weight: 400;\">Prime d\u2019impatriation, forfait de 30 %, missions professionnelles hors de France, revenus financiers \u00e9trangers : le dispositif est avantageux, mais ses conditions doivent \u00eatre v\u00e9rifi\u00e9es avec pr\u00e9cision.<\/span><\/em><\/p><p><em><span style=\"font-weight: 400;\">Cet article pr\u00e9sente les principales r\u00e8gles applicables. Il ne constitue pas une consultation juridique et chaque situation appelle une analyse individuelle.<\/span><\/em><\/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-default\">Le r\u00e9gime des impatri\u00e9s en bref<\/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;\">Le r\u00e9gime fiscal des impatri\u00e9s est pr\u00e9vu par l\u2019<\/span><a href=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000037985788\"><span style=\"font-weight: 400;\">article 155 B du CGI<\/span><\/a><span style=\"font-weight: 400;\">. Il concerne principalement les salari\u00e9s et certains dirigeants fiscalement assimil\u00e9s aux salari\u00e9s qui viennent de l\u2019\u00e9tranger pour exercer une activit\u00e9 professionnelle dans une entreprise \u00e9tablie en France.<\/span><\/p><p><span style=\"font-weight: 400;\">Sous r\u00e9serve de respecter les conditions l\u00e9gales, il permet notamment :<\/span><\/p><ul><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">d\u2019exon\u00e9rer la <\/span><b>prime d\u2019impatriation<\/b><span style=\"font-weight: 400;\">, pour son montant r\u00e9el ou, sur option, selon un forfait de 30 % ;<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">d\u2019exon\u00e9rer une partie de la r\u00e9mun\u00e9ration correspondant \u00e0 certaines <\/span><b>missions professionnelles exerc\u00e9es \u00e0 l\u2019\u00e9tranger<\/b><span style=\"font-weight: 400;\"> ;<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">d\u2019exon\u00e9rer d\u2019imp\u00f4t sur le revenu <\/span><b>50 % de certains revenus de capitaux mobiliers et plus-values sur titres<\/b><span style=\"font-weight: 400;\"> r\u00e9pondant aux conditions l\u00e9gales.<\/span><\/li><\/ul><p><span style=\"font-weight: 400;\">Le r\u00e9gime peut s\u2019appliquer jusqu\u2019au <\/span><b>31 d\u00e9cembre de la huiti\u00e8me ann\u00e9e civile suivant celle de la prise de fonctions en France<\/b><span style=\"font-weight: 400;\">. Une prise de fonctions en 2026 peut ainsi ouvrir droit au dispositif, sous r\u00e9serve du respect annuel des conditions, jusqu\u2019au 31 d\u00e9cembre 2034.<\/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-b59d226 elementor-widget elementor-widget-heading\" data-id=\"b59d226\" 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\">Qui peut b\u00e9n\u00e9ficier du r\u00e9gime ?<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-d5c32bd elementor-widget elementor-widget-spacer\" data-id=\"d5c32bd\" 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-7697b81 elementor-widget elementor-widget-text-editor\" data-id=\"7697b81\" 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;\">Deux situations principales sont vis\u00e9es.<\/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-abdaec7 elementor-widget elementor-widget-heading\" data-id=\"abdaec7\" 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\">Le recrutement direct depuis l\u2019\u00e9tranger<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-a525717 elementor-widget elementor-widget-spacer\" data-id=\"a525717\" 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-a80369b elementor-widget elementor-widget-text-editor\" data-id=\"a80369b\" 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;\">Le cas classique est celui du salari\u00e9 ou dirigeant qui est recrut\u00e9 directement \u00e0 l\u2019\u00e9tranger par une entreprise \u00e9tablie en France.<\/span><\/p><p><span style=\"font-weight: 400;\">La doctrine administrative pr\u00e9cise d\u00e9sormais qu\u2019une personne ayant <\/span><b>postul\u00e9 depuis l\u2019\u00e9tranger \u00e0 une offre d\u2019emploi<\/b><span style=\"font-weight: 400;\"> peut \u00e9galement \u00eatre consid\u00e9r\u00e9e comme recrut\u00e9e directement \u00e0 l\u2019\u00e9tranger, sous r\u00e9serve que son domicile r\u00e9el soit encore situ\u00e9 hors de France au moment du recrutement.<\/span><\/p><p><span style=\"font-weight: 400;\">Le dispositif b\u00e9n\u00e9ficie aux salari\u00e9s ainsi qu\u2019aux dirigeants vis\u00e9s aux 1\u00b0, 2\u00b0 et 3\u00b0 du b de l\u2019article 80 ter du CGI et fiscalement assimil\u00e9s aux salari\u00e9s. Le r\u00e9gime ici pr\u00e9sent\u00e9 ne s\u2019applique pas, en revanche, aux travailleurs ind\u00e9pendants et professions lib\u00e9rales.<\/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-5cbf792 elementor-widget elementor-widget-heading\" data-id=\"5cbf792\" 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\">La mobilit\u00e9 internationale au sein d\u2019un groupe<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-35de33d elementor-widget elementor-widget-spacer\" data-id=\"35de33d\" 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-c5044d7 elementor-widget elementor-widget-text-editor\" data-id=\"c5044d7\" 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;\">Le r\u00e9gime est aussi ouvert au salari\u00e9 pr\u00e9c\u00e9demment employ\u00e9 par une entreprise \u00e9tablie hors de France puis appel\u00e9 \u00e0 exercer son activit\u00e9 dans une entreprise \u00e9tablie en France pr\u00e9sentant avec l\u2019entreprise \u00e9trang\u00e8re des liens capitalistiques, juridiques ou commerciaux.<\/span><\/p><p><span style=\"font-weight: 400;\">Source :<\/span><a href=\"https:\/\/bofip.impots.gouv.fr\/bofip\/5680-PGP.html\/identifiant%3DBOI-RSA-GEO-40-10-10-20250811\"> <span style=\"font-weight: 400;\">BOFiP \u2013 champ d\u2019application<\/span><\/a><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-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\tUn doute sur votre \u00e9ligibilit\u00e9 au r\u00e9gime ?\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\tLe cabinet peut examiner votre situation avant la prise de fonctions ou le transfert de votre r\u00e9sidence fiscale en France.\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-f754c28 elementor-widget elementor-widget-heading\" data-id=\"f754c28\" 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\">Quels revenus professionnels peuvent \u00eatre exon\u00e9r\u00e9s ?<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-97245dc elementor-widget elementor-widget-heading\" data-id=\"97245dc\" 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\">1. La prime r\u00e9elle d\u2019impatriation<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-1f2ff1e elementor-widget__width-initial elementor-widget elementor-widget-text-editor\" data-id=\"1f2ff1e\" 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 prime d\u2019impatriation correspond au suppl\u00e9ment de r\u00e9mun\u00e9ration directement li\u00e9 \u00e0 la venue en France.<\/span><\/p><p><span style=\"font-weight: 400;\">Elle peut \u00eatre exon\u00e9r\u00e9e pour son <\/span><b>montant r\u00e9el<\/b><span style=\"font-weight: 400;\">, \u00e0 condition notamment qu\u2019elle soit :<\/span><\/p><ul><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">mentionn\u00e9e distinctement dans le contrat de travail, le mandat social ou un avenant \u00e9tabli avant la prise de fonctions ; ou<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">d\u00e9terminable sans ambigu\u00eft\u00e9 \u00e0 partir de crit\u00e8res objectifs pr\u00e9vus contractuellement.<\/span><\/li><\/ul><p><span style=\"font-weight: 400;\">Source :<\/span><a href=\"https:\/\/bofip.impots.gouv.fr\/bofip\/5677-PGP.html\/identifiant%3DBOI-RSA-GEO-40-10-20-20250811\"> <span style=\"font-weight: 400;\">BOFiP \u2013 r\u00e9mun\u00e9ration des impatri\u00e9s<\/span><\/a><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-3ccee0d elementor-widget elementor-widget-heading\" data-id=\"3ccee0d\" 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. L\u2019option forfaitaire de 30 %<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-5018584 elementor-widget__width-initial elementor-widget elementor-widget-text-editor\" data-id=\"5018584\" 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;\">Le contribuable peut, sur option, retenir une prime d\u2019impatriation forfaitaire \u00e9gale \u00e0 <\/span><b>30 % de sa r\u00e9mun\u00e9ration nette totale<\/b><span style=\"font-weight: 400;\">, selon les modalit\u00e9s d\u00e9finies par la doctrine administrative.<\/span><\/p><p><span style=\"font-weight: 400;\">Pour les prises de fonctions intervenues \u00e0 compter du <\/span><b>16 novembre 2018<\/b><span style=\"font-weight: 400;\">, cette option est ouverte :<\/span><\/p><ul><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">aux personnes recrut\u00e9es directement \u00e0 l\u2019\u00e9tranger par une entreprise fran\u00e7aise ;<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">aux personnes appel\u00e9es par une entreprise \u00e9trang\u00e8re \u00e0 exercer leurs fonctions dans une entreprise \u00e9tablie en France.<\/span><\/li><\/ul><p><span style=\"font-weight: 400;\">Le forfait de 30 % n\u2019est donc plus r\u00e9serv\u00e9 au seul recrutement direct \u00e0 l\u2019\u00e9tranger.<\/span><\/p><p><span style=\"font-weight: 400;\">La base du forfait correspond \u00e0 la r\u00e9mun\u00e9ration nette des cotisations sociales et de la part d\u00e9ductible de la CSG, <\/span><b>avant<\/b><span style=\"font-weight: 400;\"> la d\u00e9duction forfaitaire de 10 % pour frais professionnels ou les frais r\u00e9els.<\/span><\/p><p><span style=\"font-weight: 400;\">Source :<\/span><a href=\"https:\/\/bofip.impots.gouv.fr\/bofip\/5677-PGP.html\/identifiant%3DBOI-RSA-GEO-40-10-20-20250811\"> <span style=\"font-weight: 400;\">BOFiP \u2013 forfait de 30 %<\/span><\/a><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-ba3c7c9 elementor-widget elementor-widget-heading\" data-id=\"ba3c7c9\" 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\">La limite essentielle : la r\u00e9mun\u00e9ration de r\u00e9f\u00e9rence<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-1cfee02 elementor-widget__width-initial elementor-widget elementor-widget-text-editor\" data-id=\"1cfee02\" 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\u2019exon\u00e9ration de la prime r\u00e9elle ou forfaitaire ne peut pas conduire \u00e0 r\u00e9duire artificiellement la r\u00e9mun\u00e9ration taxable de l\u2019impatri\u00e9 sous le niveau d\u2019une r\u00e9mun\u00e9ration fran\u00e7aise comparable.<\/span><\/p><p><span style=\"font-weight: 400;\">L\u2019article 155 B pr\u00e9voit express\u00e9ment que la r\u00e9mun\u00e9ration restant soumise \u00e0 l\u2019imp\u00f4t sur le revenu doit \u00eatre au moins \u00e9gale \u00e0 :<\/span><\/p><ul><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">la r\u00e9mun\u00e9ration vers\u00e9e au titre de fonctions analogues dans l\u2019entreprise ou, \u00e0 d\u00e9faut, dans des entreprises similaires \u00e9tablies en France.<\/span><\/li><\/ul><p><span style=\"font-weight: 400;\">Si la r\u00e9mun\u00e9ration taxable apr\u00e8s exon\u00e9ration de la prime est inf\u00e9rieure \u00e0 cette <\/span><b>r\u00e9mun\u00e9ration de r\u00e9f\u00e9rence<\/b><span style=\"font-weight: 400;\">, la diff\u00e9rence doit \u00eatre r\u00e9int\u00e9gr\u00e9e dans le revenu imposable.<\/span><\/p><h3><b>Exemple<\/b><\/h3><p><span style=\"font-weight: 400;\">Un salari\u00e9 per\u00e7oit une r\u00e9mun\u00e9ration nette annuelle de 200 000 \u20ac et opte pour le forfait de 30 % :<\/span><\/p><ul><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">r\u00e9mun\u00e9ration totale : 200 000 \u20ac ;<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">prime forfaitaire th\u00e9orique : 60 000 \u20ac ;<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">r\u00e9mun\u00e9ration apr\u00e8s exon\u00e9ration : 140 000 \u20ac.<\/span><\/li><\/ul><p><span style=\"font-weight: 400;\">Si la r\u00e9mun\u00e9ration de r\u00e9f\u00e9rence est de 150 000 \u20ac, l\u2019exon\u00e9ration ne peut pas rester fix\u00e9e \u00e0 60 000 \u20ac. Une somme de 10 000 \u20ac doit \u00eatre r\u00e9int\u00e9gr\u00e9e :<\/span><\/p><ul><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">exon\u00e9ration effective : 50 000 \u20ac ;<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">r\u00e9mun\u00e9ration imposable : 150 000 \u20ac.<\/span><\/li><\/ul><p><span style=\"font-weight: 400;\">Cette limite constitue l\u2019un des principaux points de contr\u00f4le du r\u00e9gime. Le contribuable doit pouvoir justifier le niveau de la r\u00e9mun\u00e9ration de r\u00e9f\u00e9rence, notamment au moyen d\u2019\u00e9l\u00e9ments fournis par l\u2019employeur.<\/span><\/p><p><span style=\"font-weight: 400;\">La doctrine pr\u00e9voit n\u00e9anmoins certains assouplissements dans la recherche d\u2019un comparable pertinent, notamment en pr\u00e9sence de r\u00e9mun\u00e9rations fortement individualis\u00e9es.<\/span><\/p><p><span style=\"font-weight: 400;\">Sources :<\/span><a href=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000037985788\"> <span style=\"font-weight: 400;\">article 155 B du CGI<\/span><\/a><span style=\"font-weight: 400;\"> ;<\/span><a href=\"https:\/\/bofip.impots.gouv.fr\/bofip\/5677-PGP.html\/identifiant%3DBOI-RSA-GEO-40-10-20-20250811\"> <span style=\"font-weight: 400;\">BOFiP \u2013 r\u00e9mun\u00e9ration de r\u00e9f\u00e9rence<\/span><\/a><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-d532762 elementor-widget elementor-widget-heading\" data-id=\"d532762\" 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\">Les missions professionnelles exerc\u00e9es \u00e0 l\u2019\u00e9tranger<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-3d5d726 elementor-widget elementor-widget-text-editor\" data-id=\"3d5d726\" 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\u2019impatri\u00e9 peut \u00e9galement exon\u00e9rer la fraction de sa r\u00e9mun\u00e9ration correspondant \u00e0 une activit\u00e9 exerc\u00e9e hors de France lorsque les s\u00e9jours \u00e0 l\u2019\u00e9tranger sont effectu\u00e9s dans <\/span><b>l\u2019int\u00e9r\u00eat direct et exclusif de l\u2019employeur<\/b><span style=\"font-weight: 400;\">.<\/span><\/p><p><span style=\"font-weight: 400;\">Cette r\u00e8gle peut concerner des missions :<\/span><\/p><ul><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">dans le pays d\u2019origine ;<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">dans un autre \u00c9tat ;<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">y compris, selon le BOFiP, certains d\u00e9placements de moins de vingt-quatre heures.<\/span><\/li><\/ul><p><span style=\"font-weight: 400;\">La fraction exon\u00e9rable peut \u00eatre d\u00e9termin\u00e9e contractuellement ou \u00e0 partir des circonstances r\u00e9elles des missions. \u00c0 d\u00e9faut d\u2019autres \u00e9l\u00e9ments pertinents, l\u2019administration admet une m\u00e9thode fond\u00e9e sur le rapport entre :<\/span><\/p><p><b>nombre de jours d\u2019activit\u00e9 \u00e0 l\u2019\u00e9tranger \/ nombre total de jours d\u2019activit\u00e9 effective dans l\u2019ann\u00e9e.<\/b><\/p><p><span style=\"font-weight: 400;\">Les temps de transport aller et retour ne sont pas comptabilis\u00e9s comme jours d\u2019activit\u00e9 \u00e0 l\u2019\u00e9tranger.<\/span><\/p><p><span style=\"font-weight: 400;\">Les justificatifs doivent \u00eatre conserv\u00e9s : ordres de mission, billets, notes de frais, factures d\u2019h\u00f4tel, agendas professionnels, etc.<\/span><\/p><p><span style=\"font-weight: 400;\">Source :<\/span><a href=\"https:\/\/bofip.impots.gouv.fr\/bofip\/5677-PGP.html\/identifiant%3DBOI-RSA-GEO-40-10-20-20250811\"> <span style=\"font-weight: 400;\">BOFiP \u2013 activit\u00e9 exerc\u00e9e \u00e0 l\u2019\u00e9tranger<\/span><\/a><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-bda33b2 elementor-widget elementor-widget-heading\" data-id=\"bda33b2\" 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\">Les deux plafonds d\u2019exon\u00e9ration<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-86e9b16 elementor-widget elementor-widget-text-editor\" data-id=\"86e9b16\" 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;\">Lorsque l\u2019exon\u00e9ration de la prime d\u2019impatriation est cumul\u00e9e avec celle des missions exerc\u00e9es \u00e0 l\u2019\u00e9tranger, le contribuable choisit chaque ann\u00e9e entre deux m\u00e9canismes :<\/span><\/p><ul><li style=\"font-weight: 400;\" aria-level=\"1\"><b>plafonnement global \u00e0 50 %<\/b><span style=\"font-weight: 400;\"> : l\u2019ensemble des exon\u00e9rations portant sur la prime et les missions \u00e0 l\u2019\u00e9tranger ne peut d\u00e9passer 50 % de la r\u00e9mun\u00e9ration totale ;<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><b>plafonnement sp\u00e9cifique \u00e0 20 %<\/b><span style=\"font-weight: 400;\"> : seule l\u2019exon\u00e9ration correspondant \u00e0 l\u2019activit\u00e9 exerc\u00e9e \u00e0 l\u2019\u00e9tranger est plafonn\u00e9e \u00e0 20 % de la r\u00e9mun\u00e9ration imposable r\u00e9sultant de l\u2019application du r\u00e9gime relatif \u00e0 la prime.<\/span><\/li><\/ul><p><span style=\"font-weight: 400;\">Le meilleur choix d\u00e9pend donc du niveau de la prime d\u2019impatriation et de l\u2019importance des d\u00e9placements internationaux. Une simulation annuelle est souvent n\u00e9cessaire.<\/span><\/p><p><span style=\"font-weight: 400;\">Source :<\/span><a href=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000037985788\"> <span style=\"font-weight: 400;\">article 155 B, I-3 du CGI<\/span><\/a><span style=\"font-weight: 400;\"> ;<\/span><a href=\"https:\/\/bofip.impots.gouv.fr\/bofip\/5677-PGP.html\/identifiant%3DBOI-RSA-GEO-40-10-20-20250811\"> <span style=\"font-weight: 400;\">BOFiP \u2013 plafonnements<\/span><\/a><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-bf97630 elementor-widget elementor-widget-heading\" data-id=\"bf97630\" 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\">L\u2019exon\u00e9ration de 50 % de certains revenus li\u00e9s \u00e0 l\u2019\u00e9tranger<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-f549f7b elementor-widget elementor-widget-text-editor\" data-id=\"f549f7b\" 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;\">Pendant la p\u00e9riode o\u00f9 le contribuable b\u00e9n\u00e9ficie du r\u00e9gime professionnel de l\u2019article 155 B, certains revenus peuvent b\u00e9n\u00e9ficier d\u2019une <\/span><b>exon\u00e9ration d\u2019imp\u00f4t sur le revenu \u00e0 hauteur de 50 %<\/b><span style=\"font-weight: 400;\">.<\/span><\/p><p><span style=\"font-weight: 400;\">Sont notamment vis\u00e9s, sous conditions :<\/span><\/p><ul><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">certains <\/span><b>dividendes et int\u00e9r\u00eats<\/b><span style=\"font-weight: 400;\"> ;<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">certains <\/span><b>produits<\/b><span style=\"font-weight: 400;\"> de contrats de capitalisation ou d\u2019assurance-vie ;<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">certains <\/span><b>produits<\/b><span style=\"font-weight: 400;\"> de la propri\u00e9t\u00e9 intellectuelle ou industrielle ;<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">certaines <\/span><b>plus-values <\/b><span style=\"font-weight: 400;\">de cession de valeurs mobili\u00e8res et droits sociaux.<\/span><\/li><\/ul><p><span style=\"font-weight: 400;\">La localisation de l\u2019\u00e9tablissement payeur, du d\u00e9positaire des titres ou, \u00e0 d\u00e9faut, de la soci\u00e9t\u00e9 concern\u00e9e est d\u00e9terminante. Il ne suffit donc pas qu\u2019un revenu soit simplement qualifi\u00e9 d\u2019\u00ab \u00e9tranger \u00bb : les conditions pr\u00e9cises de l\u2019article 155 B doivent \u00eatre v\u00e9rifi\u00e9es.<\/span><\/p><p><span style=\"font-weight: 400;\">Pour les revenus de capitaux mobiliers, le paiement doit notamment \u00eatre assur\u00e9 par une personne \u00e9tablie hors de France dans un \u00c9tat ou territoire \u00e9ligible. Pour les plus-values, la loi examine le lieu d\u2019\u00e9tablissement du d\u00e9positaire des titres ou, \u00e0 d\u00e9faut, de la soci\u00e9t\u00e9 dont les titres sont c\u00e9d\u00e9s.<\/span><\/p><p><span style=\"font-weight: 400;\">L\u2019exon\u00e9ration de 50 % porte sur l\u2019<\/span><b>imp\u00f4t sur le revenu<\/b><span style=\"font-weight: 400;\">. Elle ne r\u00e9duit pas, en principe, de moiti\u00e9 l\u2019assiette des pr\u00e9l\u00e8vements sociaux. Les r\u00e8gles conventionnelles et la situation personnelle du contribuable doivent n\u00e9anmoins \u00eatre v\u00e9rifi\u00e9es.<\/span><\/p><p><span style=\"font-weight: 400;\">Sources :<\/span><a href=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000037985788\"> <span style=\"font-weight: 400;\">article 155 B, II du CGI<\/span><\/a><span style=\"font-weight: 400;\"> ;<\/span><a href=\"https:\/\/bofip.impots.gouv.fr\/bofip\/5688-PGP.html\/identifiant%3DBOI-RSA-GEO-40-10-30-20-20191220\"> <span style=\"font-weight: 400;\">BOFiP \u2013 revenus passifs<\/span><\/a><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-477dfff elementor-widget elementor-widget-heading\" data-id=\"477dfff\" 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\">Combien de temps le r\u00e9gime s\u2019applique-t-il ?<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-0c834b9 elementor-widget elementor-widget-text-editor\" data-id=\"0c834b9\" 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 prises de fonctions intervenues \u00e0 compter du 6 juillet 2016, le dispositif s\u2019applique jusqu\u2019au <\/span><b>31 d\u00e9cembre de la huiti\u00e8me ann\u00e9e civile suivant celle de la prise de fonctions<\/b><span style=\"font-weight: 400;\">.<\/span><\/p><p><span style=\"font-weight: 400;\">Exemple :<\/span><\/p><ul><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">prise de fonctions en 2026 ;<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">application potentielle jusqu\u2019au 31 d\u00e9cembre 2034.<\/span><\/li><\/ul><p><span style=\"font-weight: 400;\">Le changement de fonctions au sein de la m\u00eame entreprise ne met pas fin au r\u00e9gime. Il en va de m\u00eame d\u2019un changement d\u2019entreprise <\/span><b>au sein du m\u00eame groupe<\/b><span style=\"font-weight: 400;\">, que les nouvelles fonctions soient similaires ou diff\u00e9rentes.<\/span><\/p><p><span style=\"font-weight: 400;\">En revanche, un d\u00e9part vers une entreprise ext\u00e9rieure au groupe entra\u00eene normalement la perte du dispositif.<\/span><\/p><p><span style=\"font-weight: 400;\">Le changement de poste ou d\u2019employeur ne prolonge jamais la dur\u00e9e initiale du r\u00e9gime.<\/span><\/p><p><span style=\"font-weight: 400;\">Sources :<\/span><a href=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000037985788\"> <span style=\"font-weight: 400;\">article 155 B du CGI<\/span><\/a><span style=\"font-weight: 400;\"> ;<\/span><a href=\"https:\/\/bofip.impots.gouv.fr\/bofip\/5680-PGP.html\/identifiant%3DBOI-RSA-GEO-40-10-10-20250811\"> <span style=\"font-weight: 400;\">BOFiP \u2013 changement de fonctions ou d\u2019entreprise<\/span><\/a><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-c64d5ff 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=\"c64d5ff\" 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\tPrime, r\u00e9mun\u00e9ration de r\u00e9f\u00e9rence, missions internationales : besoin d\u2019une simulation ?\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\tLe cabinet peut examiner la structure de votre r\u00e9mun\u00e9ration et comparer les diff\u00e9rentes options avant la d\u00e9claration.\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-51f0a93 elementor-widget elementor-widget-heading\" data-id=\"51f0a93\" 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\">Comment d\u00e9clarer les exon\u00e9rations ?<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-43d71cc elementor-widget elementor-widget-text-editor\" data-id=\"43d71cc\" 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;\">Le r\u00e9gime doit \u00eatre correctement articul\u00e9 entre la paie, les obligations d\u00e9claratives de l\u2019employeur et la d\u00e9claration annuelle du contribuable.<\/span><\/p><p><span style=\"font-weight: 400;\">Dans la d\u00e9claration annuelle des revenus du salari\u00e9 doivent \u00eatre d\u00e9clar\u00e9s s\u00e9par\u00e9ment:\u00a0<\/span><\/p><ul><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">la part de la r\u00e9mun\u00e9ration et\/ou du revenu <\/span><b>exon\u00e9r\u00e9<\/b><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">la part de la r\u00e9mun\u00e9ration et\/ou le revenu <\/span><b>imposable.<\/b><\/li><\/ul><p><span style=\"font-weight: 400;\">Les cases peuvent \u00e9voluer d\u2019une campagne d\u00e9clarative \u00e0 l\u2019autre : elles doivent donc \u00eatre v\u00e9rifi\u00e9es chaque ann\u00e9e.<\/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-6b38adb elementor-widget elementor-widget-heading\" data-id=\"6b38adb\" 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\">Le r\u00e9gime n\u2019a pas \u00e9t\u00e9 appliqu\u00e9 en paie : est-il trop tard ?<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-2ec9746 elementor-widget elementor-widget-text-editor\" data-id=\"2ec9746\" 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;\">Pas n\u00e9cessairement.<\/span><\/p><p><span style=\"font-weight: 400;\">L\u2019absence d\u2019application du r\u00e9gime par l\u2019employeur en paie ne suffit pas, \u00e0 elle seule, \u00e0 exclure le b\u00e9n\u00e9fice de l\u2019article 155 B. Le contribuable doit v\u00e9rifier le montant pr\u00e9rempli dans sa d\u00e9claration et le corriger lorsque les conditions d\u2019exon\u00e9ration sont effectivement r\u00e9unies.<\/span><\/p><p><span style=\"font-weight: 400;\">Pour les ann\u00e9es ant\u00e9rieures encore ouvertes, une d\u00e9claration rectificative ou une r\u00e9clamation peut \u00eatre envisag\u00e9e, sous r\u00e9serve des d\u00e9lais applicables et de la capacit\u00e9 \u00e0 reconstituer les \u00e9l\u00e9ments n\u00e9cessaires :<\/span><\/p><ul><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u00e9ligibilit\u00e9 initiale ;<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">r\u00e9mun\u00e9ration de r\u00e9f\u00e9rence ;<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">prime r\u00e9elle ou forfaitaire ;<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">jours de mission \u00e0 l\u2019\u00e9tranger ;<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">plafonnement applicable ;<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">justificatifs correspondants.<\/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-483054c elementor-widget elementor-widget-heading\" data-id=\"483054c\" 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\">Les points souvent oubli\u00e9s<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-b70577e elementor-widget elementor-widget-heading\" data-id=\"b70577e\" 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\">Vous conservez des liens avec votre pays d\u2019origine<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-f9f3d06 elementor-widget elementor-widget-text-editor\" data-id=\"f9f3d06\" 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;\">Un conjoint, un logement ou des int\u00e9r\u00eats \u00e9conomiques conserv\u00e9s \u00e0 l\u2019\u00e9tranger peuvent cr\u00e9er un conflit de r\u00e9sidence fiscale. La convention applicable doit alors \u00eatre examin\u00e9e avant de conclure \u00e0 l\u2019\u00e9ligibilit\u00e9 au r\u00e9gime.<\/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-c805001 elementor-widget elementor-widget-heading\" data-id=\"c805001\" 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\">Vous t\u00e9l\u00e9travaillez r\u00e9guli\u00e8rement depuis l\u2019\u00e9tranger<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-37135ed elementor-widget elementor-widget-text-editor\" data-id=\"37135ed\" 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;\">Le simple fait de travailler hors de France ne suffit pas \u00e0 b\u00e9n\u00e9ficier de l\u2019exon\u00e9ration des missions internationales. Il faut d\u00e9montrer l\u2019int\u00e9r\u00eat direct et exclusif de l\u2019employeur. Un t\u00e9l\u00e9travail r\u00e9gulier depuis le pays d\u2019origine peut \u00e9galement soulever une question sur le lieu d\u2019exercice de l\u2019activit\u00e9 professionnelle principale.<\/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-5193885 elementor-widget elementor-widget-heading\" data-id=\"5193885\" 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\">Vous conservez des comptes \u00e0 l\u2019\u00e9tranger<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-15189e3 elementor-widget elementor-widget-text-editor\" data-id=\"15189e3\" 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;\">Le r\u00e9gime des impatri\u00e9s ne supprime pas les obligations d\u00e9claratives relatives aux comptes bancaires, contrats d\u2019assurance-vie ou comptes d\u2019actifs num\u00e9riques d\u00e9tenus hors de France. Les annexes applicables, notamment 3916 et 3916-bis, doivent \u00eatre examin\u00e9es s\u00e9par\u00e9ment.<\/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-7d8a947 elementor-widget elementor-widget-heading\" data-id=\"7d8a947\" 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\">Votre conjoint n\u2019est pas impatri\u00e9<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-0adc501 elementor-widget elementor-widget-text-editor\" data-id=\"0adc501\" 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;\">Le r\u00e9gime est individuel. Dans un couple soumis \u00e0 imposition commune, un seul conjoint peut b\u00e9n\u00e9ficier de l\u2019article 155 B si lui seul remplit les conditions.<\/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-bea3c22 elementor-widget elementor-widget-heading\" data-id=\"bea3c22\" 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\">Les points \u00e0 v\u00e9rifier avant de s\u2019installer en France<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-f970744 elementor-widget elementor-widget-text-editor\" data-id=\"f970744\" 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 pratique, quatre sujets doivent \u00eatre s\u00e9curis\u00e9s le plus t\u00f4t possible :<\/span><\/p><ul><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">la chronologie du recrutement et du transfert de r\u00e9sidence ;<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">la r\u00e9daction et la documentation de la prime d\u2019impatriation ;<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">la d\u00e9termination de la <\/span><b>r\u00e9mun\u00e9ration de r\u00e9f\u00e9rence<\/b><span style=\"font-weight: 400;\"> ;<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">le suivi pr\u00e9cis des jours travaill\u00e9s \u00e0 l\u2019\u00e9tranger.<\/span><\/li><\/ul><p><span style=\"font-weight: 400;\">Une analyse pr\u00e9alable permet souvent d\u2019\u00e9viter qu\u2019un avantage fiscal important soit perdu pour une question de calendrier, de documentation ou de d\u00e9claration.<\/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-6ea2f60 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=\"6ea2f60\" 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\tVous pr\u00e9parez votre installation en France ou souhaitez v\u00e9rifier l\u2019application du r\u00e9gime ?\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\tLe cabinet AC Legal accompagne salari\u00e9s, dirigeants et employeurs dans l\u2019analyse et la mise en \u0153uvre du r\u00e9gime fiscal des impatri\u00e9s, y compris pour les situations internationales complexes et les r\u00e9gularisations d\u2019ann\u00e9es ant\u00e9rieures.\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-7d88bfe elementor-widget-divider--view-line elementor-widget elementor-widget-divider\" data-id=\"7d88bfe\" 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<\/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\u2019opinion 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 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 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-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-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<div class=\"elementor-element elementor-element-a1679ba elementor-widget elementor-widget-heading\" data-id=\"a1679ba\" 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\">F.A.Q.<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-4165dc6 elementor-widget elementor-widget-toggle\" data-id=\"4165dc6\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"toggle.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-toggle\">\n\t\t\t\t\t\t\t<div class=\"elementor-toggle-item\">\n\t\t\t\t\t<div id=\"elementor-tab-title-6851\" class=\"elementor-tab-title\" data-tab=\"1\" role=\"button\" aria-controls=\"elementor-tab-content-6851\" aria-expanded=\"false\">\n\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon elementor-toggle-icon-left\" aria-hidden=\"true\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon-closed\"><i class=\"fas fa-caret-right\"><\/i><\/span>\n\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon-opened\"><i class=\"elementor-toggle-icon-opened fas fa-caret-up\"><\/i><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-toggle-title\" tabindex=\"0\">Quelle est la dur\u00e9e du r\u00e9gime des impatri\u00e9s ?<\/a>\n\t\t\t\t\t<\/div>\n\n\t\t\t\t\t<div id=\"elementor-tab-content-6851\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"1\" role=\"region\" aria-labelledby=\"elementor-tab-title-6851\"><p><span style=\"font-weight: 400;\">Pour les prises de fonctions intervenues \u00e0 compter du 6 juillet 2026, le r\u00e9gime peut s\u2019appliquer jusqu\u2019au 31 d\u00e9cembre de la huiti\u00e8me ann\u00e9e civile suivant celle de la prise de fonctions en France.<\/span><\/p><\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<div class=\"elementor-toggle-item\">\n\t\t\t\t\t<div id=\"elementor-tab-title-6852\" class=\"elementor-tab-title\" data-tab=\"2\" role=\"button\" aria-controls=\"elementor-tab-content-6852\" aria-expanded=\"false\">\n\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon elementor-toggle-icon-left\" aria-hidden=\"true\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon-closed\"><i class=\"fas fa-caret-right\"><\/i><\/span>\n\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon-opened\"><i class=\"elementor-toggle-icon-opened fas fa-caret-up\"><\/i><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-toggle-title\" tabindex=\"0\">Le forfait de 30 % est-il r\u00e9serv\u00e9 aux recrutements directs \u00e0 l\u2019\u00e9tranger ?<\/a>\n\t\t\t\t\t<\/div>\n\n\t\t\t\t\t<div id=\"elementor-tab-content-6852\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"2\" role=\"region\" aria-labelledby=\"elementor-tab-title-6852\"><p><span style=\"font-weight: 400;\">Non. Pour les prises de fonctions \u00e0 compter du 16 novembre 2018, l\u2019option forfaitaire est \u00e9galement ouverte aux mobilit\u00e9s intra-groupe r\u00e9pondant aux conditions de l\u2019article 155 B.<\/span><\/p><\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<div class=\"elementor-toggle-item\">\n\t\t\t\t\t<div id=\"elementor-tab-title-6853\" class=\"elementor-tab-title\" data-tab=\"3\" role=\"button\" aria-controls=\"elementor-tab-content-6853\" aria-expanded=\"false\">\n\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon elementor-toggle-icon-left\" aria-hidden=\"true\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon-closed\"><i class=\"fas fa-caret-right\"><\/i><\/span>\n\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon-opened\"><i class=\"elementor-toggle-icon-opened fas fa-caret-up\"><\/i><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-toggle-title\" tabindex=\"0\">Qu\u2019est-ce que la r\u00e9mun\u00e9ration de r\u00e9f\u00e9rence ?<\/a>\n\t\t\t\t\t<\/div>\n\n\t\t\t\t\t<div id=\"elementor-tab-content-6853\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"3\" role=\"region\" aria-labelledby=\"elementor-tab-title-6853\"><p><span style=\"font-weight: 400;\">Il s\u2019agit de la r\u00e9mun\u00e9ration comparable vers\u00e9e pour des fonctions analogues dans l\u2019entreprise ou, \u00e0 d\u00e9faut, dans des entreprises similaires \u00e9tablies en France. Apr\u00e8s exon\u00e9ration de la prime d\u2019impatriation, la r\u00e9mun\u00e9ration taxable ne peut \u00eatre inf\u00e9rieure \u00e0 cette r\u00e9f\u00e9rence ; \u00e0 d\u00e9faut, la diff\u00e9rence est r\u00e9int\u00e9gr\u00e9e.<\/span><\/p><\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<div class=\"elementor-toggle-item\">\n\t\t\t\t\t<div id=\"elementor-tab-title-6854\" class=\"elementor-tab-title\" data-tab=\"4\" role=\"button\" aria-controls=\"elementor-tab-content-6854\" aria-expanded=\"false\">\n\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon elementor-toggle-icon-left\" aria-hidden=\"true\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon-closed\"><i class=\"fas fa-caret-right\"><\/i><\/span>\n\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon-opened\"><i class=\"elementor-toggle-icon-opened fas fa-caret-up\"><\/i><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-toggle-title\" tabindex=\"0\">Le r\u00e9gime est-il maintenu en cas de changement d\u2019employeur ?<\/a>\n\t\t\t\t\t<\/div>\n\n\t\t\t\t\t<div id=\"elementor-tab-content-6854\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"4\" role=\"region\" aria-labelledby=\"elementor-tab-title-6854\"><p><span style=\"font-weight: 400;\">Il est express\u00e9ment maintenu en cas de changement de fonctions dans la m\u00eame entreprise ou de changement d\u2019entreprise au sein du m\u00eame groupe, dans la limite de la dur\u00e9e initiale du dispositif. Un changement vers une entreprise ext\u00e9rieure entra\u00eene normalement la fin du r\u00e9gime. <\/span><\/p><\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<div class=\"elementor-toggle-item\">\n\t\t\t\t\t<div id=\"elementor-tab-title-6855\" class=\"elementor-tab-title\" data-tab=\"5\" role=\"button\" aria-controls=\"elementor-tab-content-6855\" aria-expanded=\"false\">\n\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon elementor-toggle-icon-left\" aria-hidden=\"true\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon-closed\"><i class=\"fas fa-caret-right\"><\/i><\/span>\n\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon-opened\"><i class=\"elementor-toggle-icon-opened fas fa-caret-up\"><\/i><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-toggle-title\" tabindex=\"0\">Le r\u00e9gime n\u2019a pas \u00e9t\u00e9 appliqu\u00e9 sur ma paie : est-il trop tard ?<\/a>\n\t\t\t\t\t<\/div>\n\n\t\t\t\t\t<div id=\"elementor-tab-content-6855\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"5\" role=\"region\" aria-labelledby=\"elementor-tab-title-6855\"><p><span style=\"font-weight: 400;\">Non, pas n\u00e9cessairement. La d\u00e9claration annuelle peut devoir \u00eatre corrig\u00e9e lorsque les conditions sont r\u00e9unies. Pour les ann\u00e9es ant\u00e9rieures non prescrites, une r\u00e9gularisation peut \u00eatre envisag\u00e9e apr\u00e8s reconstitution des montants et justificatifs.<\/span><\/p><\/div>\n\t\t\t\t<\/div>\n\t\t\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-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\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\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-745001a elementor-grid-3 elementor-grid-tablet-2 elementor-grid-mobile-1 elementor-posts--thumbnail-top elementor-widget elementor-widget-posts\" data-id=\"745001a\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;classic_columns&quot;:&quot;3&quot;,&quot;classic_columns_tablet&quot;:&quot;2&quot;,&quot;classic_columns_mobile&quot;:&quot;1&quot;,&quot;classic_row_gap&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:35,&quot;sizes&quot;:[]},&quot;classic_row_gap_tablet&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]},&quot;classic_row_gap_mobile&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]}}\" data-widget_type=\"posts.classic\">\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-classic 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\t<a class=\"elementor-post__thumbnail__link\" href=\"https:\/\/www.catastilegalinternational.com\/fr\/quitter-la-france-pour-l-italie-exit-tax-succession\/\" tabindex=\"-1\" >\n\t\t\t<div class=\"elementor-post__thumbnail\"><img fetchpriority=\"high\" decoding=\"async\" width=\"300\" height=\"199\" src=\"https:\/\/www.catastilegalinternational.com\/wp-content\/uploads\/2026\/08\/quitter-la-france-pour-l-italie-fiscalite-300x199.jpg\" class=\"attachment-medium size-medium wp-image-5229\" alt=\"Le Vittoriano \u00e0 Rome avec le drapeau italien, illustration de l&apos;article sur le d\u00e9part de France vers l&apos;Italie : exit tax, vente de biens et succession\" srcset=\"https:\/\/www.catastilegalinternational.com\/wp-content\/uploads\/2026\/08\/quitter-la-france-pour-l-italie-fiscalite-300x199.jpg 300w, https:\/\/www.catastilegalinternational.com\/wp-content\/uploads\/2026\/08\/quitter-la-france-pour-l-italie-fiscalite.jpg 600w\" sizes=\"(max-width: 300px) 100vw, 300px\" \/><\/div>\n\t\t<\/a>\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\/\" >\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\t\t<div class=\"elementor-post__meta-data\">\n\t\t\t\t\t<span class=\"elementor-post-date\">\n\t\t\tao\u00fbt 5, 2026\t\t<\/span>\n\t\t\t\t<\/div>\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\" >\n\t\t\tLire la suite \u00bb\t\t<\/a>\n\n\t\t\t\t<\/div>\n\t\t\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\t<a class=\"elementor-post__thumbnail__link\" href=\"https:\/\/www.catastilegalinternational.com\/fr\/regime-des-impatries-france-155-b-cgi\/\" tabindex=\"-1\" >\n\t\t\t<div class=\"elementor-post__thumbnail\"><img decoding=\"async\" width=\"300\" height=\"199\" src=\"https:\/\/www.catastilegalinternational.com\/wp-content\/uploads\/2026\/07\/regime-des-impatries-france-155-b-cgi-300x199.jpg\" class=\"attachment-medium size-medium wp-image-5207\" alt=\"Quartier d&apos;affaires de La D\u00e9fense \u00e0 Paris, couverture de l&apos;article sur le r\u00e9gime des impatri\u00e9s en France, article 155 B du CGI\" srcset=\"https:\/\/www.catastilegalinternational.com\/wp-content\/uploads\/2026\/07\/regime-des-impatries-france-155-b-cgi-300x199.jpg 300w, https:\/\/www.catastilegalinternational.com\/wp-content\/uploads\/2026\/07\/regime-des-impatries-france-155-b-cgi.jpg 600w\" sizes=\"(max-width: 300px) 100vw, 300px\" loading=\"lazy\" \/><\/div>\n\t\t<\/a>\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\/\" >\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\t\t<div class=\"elementor-post__meta-data\">\n\t\t\t\t\t<span class=\"elementor-post-date\">\n\t\t\tjuillet 13, 2026\t\t<\/span>\n\t\t\t\t<\/div>\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\" >\n\t\t\tLire la suite \u00bb\t\t<\/a>\n\n\t\t\t\t<\/div>\n\t\t\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\t<a class=\"elementor-post__thumbnail__link\" href=\"https:\/\/www.catastilegalinternational.com\/fr\/resolution-amiable-vs-proces-commercial-enseignements-cas-reels\/\" tabindex=\"-1\" >\n\t\t\t<div class=\"elementor-post__thumbnail\"><img decoding=\"async\" width=\"300\" height=\"199\" src=\"https:\/\/www.catastilegalinternational.com\/wp-content\/uploads\/2026\/06\/Nouveaux-criteres-de-residence-fiscale-en-Italie-pour-les-personnes-physiques-entites-et-societes.-Explications-de-lAgenzia-delle-Entrate-PREMIERE-PARTIE-Personnes-physiques-300x199.jpg\" class=\"attachment-medium size-medium wp-image-5151\" alt=\"R\u00e9solution amiable vs proc\u00e8s commercial : enseignements tir\u00e9s de cas r\u00e9els\" srcset=\"https:\/\/www.catastilegalinternational.com\/wp-content\/uploads\/2026\/06\/Nouveaux-criteres-de-residence-fiscale-en-Italie-pour-les-personnes-physiques-entites-et-societes.-Explications-de-lAgenzia-delle-Entrate-PREMIERE-PARTIE-Personnes-physiques-300x199.jpg 300w, https:\/\/www.catastilegalinternational.com\/wp-content\/uploads\/2026\/06\/Nouveaux-criteres-de-residence-fiscale-en-Italie-pour-les-personnes-physiques-entites-et-societes.-Explications-de-lAgenzia-delle-Entrate-PREMIERE-PARTIE-Personnes-physiques.jpg 600w\" sizes=\"(max-width: 300px) 100vw, 300px\" loading=\"lazy\" \/><\/div>\n\t\t<\/a>\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\/\" >\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\t\t<div class=\"elementor-post__meta-data\">\n\t\t\t\t\t<span class=\"elementor-post-date\">\n\t\t\tjuin 15, 2026\t\t<\/span>\n\t\t\t\t<\/div>\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\" >\n\t\t\tLire la suite \u00bb\t\t<\/a>\n\n\t\t\t\t<\/div>\n\t\t\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>Vous venez travailler en France, ou vous y revenez apr\u00e8s plusieurs ann\u00e9es \u00e0 l\u2019\u00e9tranger ? Le r\u00e9gime des impatri\u00e9s de l\u2019article 155 B du CGI<\/p>\n","protected":false},"author":5,"featured_media":5207,"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 center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"ast-content-background-meta":{"desktop":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"footnotes":""},"categories":[90],"tags":[],"class_list":["post-5206","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-fiscalite-internationale"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v28.4 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>R\u00e9gime des impatri\u00e9s (155 B CGI) : conditions et dur\u00e9e | AC Legal<\/title>\n<meta name=\"description\" content=\"R\u00e9gime des impatri\u00e9s en France : qui peut en b\u00e9n\u00e9ficier, quels revenus sont exon\u00e9r\u00e9s, pendant combien de temps. 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