{"id":3335,"date":"2022-11-10T13:10:36","date_gmt":"2022-11-10T13:10:36","guid":{"rendered":"https:\/\/rouzade.com\/?p=3335"},"modified":"2024-05-06T22:53:36","modified_gmt":"2024-05-06T20:53:36","slug":"rezhim-impatriacii","status":"publish","type":"post","link":"https:\/\/rouzade.com\/fr\/rezhim-impatriacii\/","title":{"rendered":"R\u00e9gime d&#039;impatriation (impatri\u00e9s)"},"content":{"rendered":"<p>Le dispositif fiscal instaur\u00e9 pour les \u00ab immigr\u00e9s \u00bb vise \u00e0 attirer cadres et salari\u00e9s en France en pr\u00e9voyant divers avantages fiscaux sur le revenu sous certaines conditions et pour une dur\u00e9e pouvant aller jusqu&#039;\u00e0 8 ans.<\/p>\n<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_82_2 counter-hierarchy ez-toc-counter ez-toc-custom ez-toc-container-direction\">\n<div class=\"ez-toc-title-container\">\n<p class=\"ez-toc-title\" style=\"cursor:inherit\">Contenu<\/p>\n<span class=\"ez-toc-title-toggle\"><a href=\"#\" class=\"ez-toc-pull-right ez-toc-btn ez-toc-btn-xs ez-toc-btn-default ez-toc-toggle\" aria-label=\"Basculer la table des mati\u00e8res\"><span class=\"ez-toc-js-icon-con\"><span class=\"\"><span class=\"eztoc-hide\" style=\"display:none;\">Basculer<\/span><span class=\"ez-toc-icon-toggle-span\"><svg style=\"fill: #000000;color:#000000\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" class=\"list-377408\" width=\"20px\" height=\"20px\" viewbox=\"0 0 24 24\" fill=\"none\"><path d=\"M6 6H4v2h2V6zm14 0H8v2h12V6zM4 11h2v2H4v-2zm16 0H8v2h12v-2zM4 16h2v2H4v-2zm16 0H8v2h12v-2z\" fill=\"currentColor\"><\/path><\/svg><svg style=\"fill: #000000;color:#000000\" class=\"arrow-unsorted-368013\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"10px\" height=\"10px\" viewbox=\"0 0 24 24\" version=\"1.2\" baseprofile=\"tiny\"><path d=\"M18.2 9.3l-6.2-6.3-6.2 6.3c-.2.2-.3.4-.3.7s.1.5.3.7c.2.2.4.3.7.3h11c.3 0 .5-.1.7-.3.2-.2.3-.5.3-.7s-.1-.5-.3-.7zM5.8 14.7l6.2 6.3 6.2-6.3c.2-.2.3-.5.3-.7s-.1-.5-.3-.7c-.2-.2-.4-.3-.7-.3h-11c-.3 0-.5.1-.7.3-.2.2-.3.5-.3.7s.1.5.3.7z\"\/><\/svg><\/span><\/span><\/span><\/a><\/span><\/div>\n<nav><ul class='ez-toc-list ez-toc-list-level-1' ><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-1\" href=\"https:\/\/rouzade.com\/fr\/rezhim-impatriacii\/#%d0%9a%d0%be%d0%b3%d0%be_%d0%ba%d0%b0%d1%81%d0%b0%d0%b5%d1%82%d1%81%d1%8f\" >\u00c0 qui de droit<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/rouzade.com\/fr\/rezhim-impatriacii\/#%d0%a3%d1%81%d0%bb%d0%be%d0%b2%d0%b8%d1%8f_%d1%80%d0%b5%d0%b6%d0%b8%d0%bc%d0%b0_%d0%b8%d0%bc%d0%bf%d0%b0%d1%82%d1%80%d0%b8%d0%b0%d1%86%d0%b8%d0%b8\" >Conditions du r\u00e9gime d&#039;impatriation<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/rouzade.com\/fr\/rezhim-impatriacii\/#%d0%9f%d1%80%d0%be%d0%b4%d0%be%d0%bb%d0%b6%d0%b8%d1%82%d0%b5%d0%bb%d1%8c%d0%bd%d0%be%d1%81%d1%82%d1%8c_%d0%bf%d1%80%d0%b8%d0%bc%d0%b5%d0%bd%d0%b5%d0%bd%d0%b8%d1%8f_%d1%80%d0%b5%d0%b6%d0%b8%d0%bc%d0%b0\" >Dur\u00e9e d&#039;application du r\u00e9gime<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/rouzade.com\/fr\/rezhim-impatriacii\/#%d0%9f%d1%80%d0%b5%d0%b8%d0%bc%d1%83%d1%89%d0%b5%d1%81%d1%82%d0%b2%d0%b0\" >Avantages<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/rouzade.com\/fr\/rezhim-impatriacii\/#%d0%9e%d1%81%d0%b2%d0%be%d0%b1%d0%be%d0%b6%d0%b4%d0%b5%d0%bd%d0%b8%d0%b5_%d1%8d%d0%bb%d0%b5%d0%bc%d0%b5%d0%bd%d1%82%d0%be%d0%b2_%d0%b2%d0%be%d0%b7%d0%bd%d0%b0%d0%b3%d1%80%d0%b0%d0%b6%d0%b4%d0%b5%d0%bd%d0%b8%d1%8f_%d0%bf%d0%be%d0%bb%d1%83%d1%87%d0%b5%d0%bd%d0%bd%d0%be%d0%b3%d0%be_%d0%b7%d0%b0_%d0%bf%d1%80%d0%be%d1%84%d0%b5%d1%81%d1%81%d0%b8%d0%be%d0%bd%d0%b0%d0%bb%d1%8c%d0%bd%d1%83%d1%8e_%d0%b4%d0%b5%d1%8f%d1%82%d0%b5%d0%bb%d1%8c%d0%bd%d0%be%d1%81%d1%82%d1%8c\" >Exon\u00e9ration des \u00e9l\u00e9ments de r\u00e9mun\u00e9ration re\u00e7us pour les activit\u00e9s professionnelles<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/rouzade.com\/fr\/rezhim-impatriacii\/#%d0%98%d0%b7%d0%bc%d0%b5%d0%bd%d0%b5%d0%bd%d0%b8%d0%b5_%d1%84%d1%83%d0%bd%d0%ba%d1%86%d0%b8%d0%b9\" >Modification des fonctions<\/a><\/li><\/ul><\/nav><\/div>\n<h2><span class=\"ez-toc-section\" id=\"%d0%9a%d0%be%d0%b3%d0%be_%d0%ba%d0%b0%d1%81%d0%b0%d0%b5%d1%82%d1%81%d1%8f\"><\/span>\u00c0 qui de droit<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>Les salari\u00e9s et certains dirigeants appel\u00e9s \u00e0 exercer des activit\u00e9s constitutives de l&#039;activit\u00e9 principale d&#039;une entreprise \u00e9tablie en France pour une dur\u00e9e d\u00e9termin\u00e9e ou ind\u00e9termin\u00e9e, quelle que soit leur nationalit\u00e9.<\/p>\n<p>Les gestionnaires \u00e9ligibles pour participer au programme sont les suivants\u00a0:<\/p>\n<ul>\n<li>Dans le cadre d&#039;une soci\u00e9t\u00e9 anonyme (SA) ou d&#039;une soci\u00e9t\u00e9 par actions simplifi\u00e9e (SAS) :<br \/>\n- Pr\u00e9sident du Conseil d&#039;administration;<br \/>\n- PDG;<br \/>\n- Directeur g\u00e9n\u00e9ral adjoint;<br \/>\n\u2014 directeur temporairement d\u00e9l\u00e9gu\u00e9 ;<br \/>\n- Les membres du Conseil d&#039;Administration ;<br \/>\n\u2014 tout administrateur ou membre du conseil de surveillance ayant des responsabilit\u00e9s particuli\u00e8res ;<\/li>\n<li>Dans une soci\u00e9t\u00e9 \u00e0 responsabilit\u00e9 limit\u00e9e (SARL) : g\u00e9rants minoritaires ou \u00e9gaux ;<\/li>\n<li>Dans les autres soci\u00e9t\u00e9s ou \u00e9tablissements soumis \u00e0 l&#039;imp\u00f4t sur les soci\u00e9t\u00e9s (IS) : les cadres qui sont soumis au r\u00e9gime fiscal des salari\u00e9s.<\/li>\n<\/ul>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter size-full wp-image-3369\" src=\"https:\/\/rouzade.com\/wp-content\/uploads\/2022\/11\/2-1.jpg\" alt=\"\" width=\"940\" height=\"788\" srcset=\"https:\/\/rouzade.com\/wp-content\/uploads\/2022\/11\/2-1.jpg 940w, https:\/\/rouzade.com\/wp-content\/uploads\/2022\/11\/2-1-300x251.jpg 300w, https:\/\/rouzade.com\/wp-content\/uploads\/2022\/11\/2-1-768x644.jpg 768w, https:\/\/rouzade.com\/wp-content\/uploads\/2022\/11\/2-1-696x583.jpg 696w, https:\/\/rouzade.com\/wp-content\/uploads\/2022\/11\/2-1-501x420.jpg 501w\" sizes=\"auto, (max-width: 940px) 100vw, 940px\" \/><\/p>\n<p>Ce mode est destin\u00e9 \u00e0 :<\/p>\n<ul>\n<li>Les personnes employ\u00e9es directement \u00e0 l&#039;\u00e9tranger par une entreprise \u00e9tablie en France ;<\/li>\n<li>des personnes embauch\u00e9es par des entreprises \u00e9trang\u00e8res pour travailler en France.<\/li>\n<\/ul>\n<p>En revanche, les personnes arriv\u00e9es en France pour exercer leurs activit\u00e9s professionnelles et ayant chang\u00e9 de lieu de r\u00e9sidence de leur propre initiative ne peuvent b\u00e9n\u00e9ficier de ce r\u00e9gime.<\/p>\n<h2><span class=\"ez-toc-section\" id=\"%d0%a3%d1%81%d0%bb%d0%be%d0%b2%d0%b8%d1%8f_%d1%80%d0%b5%d0%b6%d0%b8%d0%bc%d0%b0_%d0%b8%d0%bc%d0%bf%d0%b0%d1%82%d1%80%d0%b8%d0%b0%d1%86%d0%b8%d0%b8\"><\/span>Conditions du r\u00e9gime d&#039;impatriation<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>Deux conditions doivent \u00eatre remplies :<\/p>\n<ol>\n<li>\u00catre r\u00e9sident fiscal fran\u00e7ais au cours de l&#039;ann\u00e9e concern\u00e9e ; et<br \/>\nne pas r\u00e9sider fiscalement en France au cours des 5 ann\u00e9es civiles pr\u00e9c\u00e9dant la prise de fonctions.<\/li>\n<li>La date d&#039;entr\u00e9e en fonction est la date de d\u00e9but des activit\u00e9s dans une soci\u00e9t\u00e9 \u00e9tablie en France.<\/li>\n<\/ol>\n<p>Le respect de ces conditions s\u2019appr\u00e9cie pour l\u2019ann\u00e9e civile. S&#039;ils ne sont pas remplis au cours de l&#039;ann\u00e9e, l&#039;int\u00e9ress\u00e9 perd le droit aux prestations de ce r\u00e9gime pour l&#039;ann\u00e9e correspondante, sans le perdre ni pour les ann\u00e9es pass\u00e9es ni pour les ann\u00e9es futures.<\/p>\n<h2><span class=\"ez-toc-section\" id=\"%d0%9f%d1%80%d0%be%d0%b4%d0%be%d0%bb%d0%b6%d0%b8%d1%82%d0%b5%d0%bb%d1%8c%d0%bd%d0%be%d1%81%d1%82%d1%8c_%d0%bf%d1%80%d0%b8%d0%bc%d0%b5%d0%bd%d0%b5%d0%bd%d0%b8%d1%8f_%d1%80%d0%b5%d0%b6%d0%b8%d0%bc%d0%b0\"><\/span>Dur\u00e9e d&#039;application du r\u00e9gime<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>La dur\u00e9e du r\u00e9gime d&#039;immigration est de 8 ans pour les salari\u00e9s et cadres \u00e9ligibles ayant pris leurs fonctions \u00e0 compter du 6 juillet 2016.<\/p>\n<p>La dur\u00e9e d&#039;utilisation \u00e9tait auparavant de 5 ans.<\/p>\n<ul>\n<li>S&#039;ils prennent leurs fonctions avant le 6 juillet 2016, les salari\u00e9s et managers \u00e9ligibles peuvent b\u00e9n\u00e9ficier du programme jusqu&#039;au 31 d\u00e9cembre de la 5e ann\u00e9e suivant leur prise de fonctions ;<\/li>\n<li>Pour ceux qui prendront leurs fonctions le 6 juillet 2016, ils pourront b\u00e9n\u00e9ficier du r\u00e9gime jusqu&#039;au 31 d\u00e9cembre de la 8\u00e8me ann\u00e9e suivant celle de leur prise de fonctions.<\/li>\n<\/ul>\n<h2><span class=\"ez-toc-section\" id=\"%d0%9f%d1%80%d0%b5%d0%b8%d0%bc%d1%83%d1%89%d0%b5%d1%81%d1%82%d0%b2%d0%b0\"><\/span>Avantages<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<h3><span class=\"ez-toc-section\" id=\"%d0%9e%d1%81%d0%b2%d0%be%d0%b1%d0%be%d0%b6%d0%b4%d0%b5%d0%bd%d0%b8%d0%b5_%d1%8d%d0%bb%d0%b5%d0%bc%d0%b5%d0%bd%d1%82%d0%be%d0%b2_%d0%b2%d0%be%d0%b7%d0%bd%d0%b0%d0%b3%d1%80%d0%b0%d0%b6%d0%b4%d0%b5%d0%bd%d0%b8%d1%8f_%d0%bf%d0%be%d0%bb%d1%83%d1%87%d0%b5%d0%bd%d0%bd%d0%be%d0%b3%d0%be_%d0%b7%d0%b0_%d0%bf%d1%80%d0%be%d1%84%d0%b5%d1%81%d1%81%d0%b8%d0%be%d0%bd%d0%b0%d0%bb%d1%8c%d0%bd%d1%83%d1%8e_%d0%b4%d0%b5%d1%8f%d1%82%d0%b5%d0%bb%d1%8c%d0%bd%d0%be%d1%81%d1%82%d1%8c\"><\/span>Exon\u00e9ration des \u00e9l\u00e9ments de r\u00e9mun\u00e9ration re\u00e7us pour les activit\u00e9s professionnelles<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<ul>\n<li><strong>Suppl\u00e9ments de r\u00e9mun\u00e9ration associ\u00e9s \u00e0 l\u2019impatriation<\/strong><\/li>\n<\/ul>\n<p>La part de r\u00e9mun\u00e9ration directement imputable \u00e0 l\u2019immigration, ou \u00ab prime d\u2019impatriation \u00bb, est exon\u00e9r\u00e9e d\u2019imp\u00f4t sur le revenu. Les autres \u00e9l\u00e9ments de la r\u00e9mun\u00e9ration ne sont pas concern\u00e9s.<\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter size-full wp-image-3370\" src=\"https:\/\/rouzade.com\/wp-content\/uploads\/2022\/11\/3-1.jpg\" alt=\"\" width=\"940\" height=\"788\" srcset=\"https:\/\/rouzade.com\/wp-content\/uploads\/2022\/11\/3-1.jpg 940w, https:\/\/rouzade.com\/wp-content\/uploads\/2022\/11\/3-1-300x251.jpg 300w, https:\/\/rouzade.com\/wp-content\/uploads\/2022\/11\/3-1-768x644.jpg 768w, https:\/\/rouzade.com\/wp-content\/uploads\/2022\/11\/3-1-696x583.jpg 696w, https:\/\/rouzade.com\/wp-content\/uploads\/2022\/11\/3-1-501x420.jpg 501w\" sizes=\"auto, (max-width: 940px) 100vw, 940px\" \/><\/p>\n<p>Le montant r\u00e9el de la prime doit, en principe, \u00eatre pr\u00e9vu dans le contrat de travail ou le mandat social ou dans une candidature \u00e9tablie avant la prise de fonction.<\/p>\n<p>Sans mentionner directement son montant, celui-ci doit \u00eatre exon\u00e9r\u00e9 d&#039;imp\u00f4t et doit \u00eatre d\u00e9termin\u00e9 sur la base de crit\u00e8res objectifs et pr\u00e9cis pr\u00e9cis\u00e9s dans le mandat ou le contrat de travail.<\/p>\n<p>Pour les personnes employ\u00e9es directement \u00e0 l&#039;\u00e9tranger par une entreprise enregistr\u00e9e en France, la prime peut \u00eatre attribu\u00e9e sur une base forfaitaire.<\/p>\n<p>Dans ce cas, elle est consid\u00e9r\u00e9e \u00e9gale \u00e0 30% (maximum) de l\u2019indemnisation totale.<\/p>\n<p>Cette exon\u00e9ration d&#039;imp\u00f4t sur le revenu de la prime d&#039;impatriation peut \u00eatre totale ou partielle. Une partie des revenus exon\u00e9r\u00e9s n&#039;est pas soumise \u00e0 l&#039;imp\u00f4t sur le revenu.<\/p>\n<p>La part des revenus exon\u00e9r\u00e9es de l&#039;imp\u00f4t sur le revenu au titre du r\u00e9gime de l&#039;impatriation n&#039;est pas prise en compte dans l&#039;assiette de l&#039;imp\u00f4t \u00e0 la source.<\/p>\n<p>Elle reste soumise \u00e0 la condition suivante : la r\u00e9mun\u00e9ration nette imposable (hors primes) de l&#039;immigr\u00e9 doit \u00eatre au moins \u00e9gale \u00e0 la r\u00e9mun\u00e9ration nette imposable per\u00e7ue par les salari\u00e9s occupant des fonctions comparables au sein de l&#039;entreprise (\u00ab R\u00e9mun\u00e9ration Standard \u00bb).<\/p>\n<p>Dans le cas contraire, la diff\u00e9rence entre les deux r\u00e9mun\u00e9rations doit \u00eatre r\u00e9int\u00e9gr\u00e9e dans la r\u00e9mun\u00e9ration nette imposable de l&#039;immigr\u00e9.<\/p>\n<p>Une attestation de l&#039;employeur indiquant la r\u00e9mun\u00e9ration de r\u00e9f\u00e9rence et expliquant cette comparaison pourra \u00eatre fournie \u00e0 l&#039;int\u00e9ress\u00e9 pour transmission \u00e0 l&#039;administration fiscale comme preuve du respect de cette condition.<\/p>\n<p>La part variable de la prime d&#039;impatriation est \u00e9galement prise en compte.<\/p>\n<ul>\n<li><strong>Part de r\u00e9mun\u00e9ration correspondant aux activit\u00e9s exerc\u00e9es \u00e0 l\u2019\u00e9tranger<\/strong><\/li>\n<\/ul>\n<p>Les personnes \u00e9ligibles au r\u00e9gime des immigrants peuvent \u00e9galement \u00eatre exon\u00e9r\u00e9es de l&#039;imp\u00f4t sur le revenu sur la partie de leur r\u00e9mun\u00e9ration (salaire de base et indemnit\u00e9s de r\u00e9mun\u00e9ration) imputable \u00e0 leurs activit\u00e9s exerc\u00e9es \u00e0 l&#039;\u00e9tranger.<\/p>\n<p>Ils b\u00e9n\u00e9ficient de cette exon\u00e9ration si les d\u00e9placements \u00e0 l&#039;\u00e9tranger sont au b\u00e9n\u00e9fice \u00ab direct et exclusif \u00bb d&#039;une entreprise \u00e9tablie en France dans laquelle ils exercent leurs activit\u00e9s principales.<\/p>\n<p>Cet int\u00e9r\u00eat peut \u00eatre confirm\u00e9 par exemple par des notes de frais, des ordres de d\u00e9placement ou des titres de transport.<\/p>\n<p>Pour d\u00e9terminer la part de la r\u00e9mun\u00e9ration pouvant \u00eatre exon\u00e9r\u00e9e d&#039;imp\u00f4t sur le revenu, le nombre de jours d&#039;activit\u00e9 \u00e0 l&#039;\u00e9tranger peut \u00eatre calcul\u00e9 et appliqu\u00e9 au nombre total de jours d&#039;activit\u00e9 effective dans l&#039;ann\u00e9e.<\/p>\n<p>Un planning sp\u00e9cifique peut \u00eatre enregistr\u00e9.<\/p>\n<ul>\n<li><strong>Limites<\/strong><\/li>\n<\/ul>\n<p>L&#039;exon\u00e9ration de l&#039;imp\u00f4t sur le revenu pour certains \u00e9l\u00e9ments de r\u00e9mun\u00e9ration per\u00e7us dans le cadre d&#039;activit\u00e9s professionnelles est limit\u00e9e.<\/p>\n<p>Les salari\u00e9s et managers \u00e9ligibles peuvent choisir chaque ann\u00e9e entre l\u2019option de restriction la plus favorable en fonction de leur situation personnelle :<\/p>\n<ul>\n<li>Soit l&#039;exon\u00e9ration de r\u00e9mun\u00e9ration compl\u00e9mentaire li\u00e9e \u00e0 l&#039;impatriation (prime d&#039;impatriation) et la part de r\u00e9mun\u00e9ration correspondant \u00e0 l&#039;activit\u00e9 calcul\u00e9e exerc\u00e9e \u00e0 l&#039;\u00e9tranger ne peuvent exc\u00e9der 50% de la r\u00e9mun\u00e9ration nette totale per\u00e7ue ;<\/li>\n<li>soit, facultativement, seule la part de la r\u00e9mun\u00e9ration li\u00e9e aux activit\u00e9s \u00e0 l&#039;\u00e9tranger est exon\u00e9r\u00e9e, \u00e0 hauteur de 20% de la r\u00e9mun\u00e9ration nette totale, hors prime d&#039;impatriation.<\/li>\n<\/ul>\n<p><strong>Autres exceptions<\/strong><\/p>\n<p>Les personnes b\u00e9n\u00e9ficiant du r\u00e9gime de l&#039;impatriation peuvent \u00e9galement b\u00e9n\u00e9ficier d&#039;une exon\u00e9ration de l&#039;imp\u00f4t sur le revenu, notamment :<\/p>\n<ul>\n<li>Sur les indemnit\u00e9s vers\u00e9es lors du d\u00e9m\u00e9nagement (tours de familiarisation, frais d&#039;agence, frais de d\u00e9m\u00e9nagement et de d\u00e9placement, etc.) ;<\/li>\n<li>jusqu&#039;\u00e0 la moiti\u00e9 du montant des revenus de capitaux mobiliers, des revenus de cessions de valeurs mobili\u00e8res et de droits sociaux, etc. Le paiement des sommes concern\u00e9es doit \u00eatre effectu\u00e9 par une personne situ\u00e9e hors de France dans un Etat ayant conclu avec la France une convention fiscale contenant une disposition sur l&#039;assistance administrative;<\/li>\n<li>pour les cotisations au syst\u00e8me de s\u00e9curit\u00e9 sociale de l&#039;\u00c9tat d&#039;origine : les cotisations vers\u00e9es aux r\u00e9gimes l\u00e9gaux de s\u00e9curit\u00e9 sociale et aux r\u00e9gimes compl\u00e9mentaires de retraite et d&#039;\u00e9pargne sont d\u00e9ductibles de la r\u00e9mun\u00e9ration imposable.<\/li>\n<\/ul>\n<p>L&#039;imp\u00f4t sur la fortune (IFI) est \u00e9galement limit\u00e9 si l&#039;immigr\u00e9 est propri\u00e9taire d&#039;un bien en France depuis 5 ans.<\/p>\n<p>Les \u00e9l\u00e9ments de r\u00e9mun\u00e9ration li\u00e9s au r\u00e9gime d\u2019impatriation sont d\u00e9sormais \u00e9galement exon\u00e9r\u00e9s de charges sociales. Cet all\u00e8gement fiscal suppl\u00e9mentaire pour les employeurs s&#039;applique uniquement aux r\u00e9mun\u00e9rations vers\u00e9es \u00e0 partir du 1er janvier 2017.<\/p>\n<h2><span class=\"ez-toc-section\" id=\"%d0%98%d0%b7%d0%bc%d0%b5%d0%bd%d0%b5%d0%bd%d0%b8%d0%b5_%d1%84%d1%83%d0%bd%d0%ba%d1%86%d0%b8%d0%b9\"><\/span>Modification des fonctions<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>Le r\u00e9gime fiscal perdure lorsqu&#039;un salari\u00e9 ou un dirigeant change de fonctions dans la m\u00eame entreprise ou dans la m\u00eame soci\u00e9t\u00e9 du groupe, qu&#039;il exerce ou non des fonctions similaires.<\/p>\n<p>La dur\u00e9e du forfait ne peut \u00eatre prolong\u00e9e par modification des fonctionnalit\u00e9s et reste limit\u00e9e \u00e0 un maximum de 8 ans.<\/p>","protected":false},"excerpt":{"rendered":"<p>Dans cet article vous d\u00e9couvrirez les principaux avantages du r\u00e9gime d&#039;impatriation en France.<\/p>","protected":false},"author":1,"featured_media":3368,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"content-type":"","footnotes":""},"categories":[6],"tags":[365,364],"class_list":{"0":"post-3335","1":"post","2":"type-post","3":"status-publish","4":"format-standard","5":"has-post-thumbnail","7":"category-blog","8":"tag-instalation","9":"tag-gestion"},"acf":[],"yoast_head":"<title>\u041f\u043e\u0434\u0440\u043e\u0431\u043d\u0435\u0435 \u043e \u0441\u0438\u0441\u0442\u0435\u043c\u0435 \u043d\u0430\u043b\u043e\u0433\u043e\u043e\u0431\u043b\u043e\u0436\u0435\u043d\u0438\u044f, \u0432\u0432\u0435\u0434\u0435\u043d\u043d\u0430\u044f \u0434\u043b\u044f \u00ab\u0438\u043c\u043f\u0430\u0442\u0440\u0438\u0430\u043d\u0442\u043e\u0432\u00bb<\/title>\n<meta name=\"description\" content=\"\u0423\u0437\u043d\u0430\u0439\u0442\u0435 \u0432 \u0441\u0442\u0430\u0442\u044c\u0435, \u0432\u0441\u0435 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