{"id":186,"date":"2011-07-18T19:07:39","date_gmt":"2011-07-18T17:07:39","guid":{"rendered":"http:\/\/www.acs-ami.com\/fr\/blog\/?p=186"},"modified":"2019-03-21T15:17:38","modified_gmt":"2019-03-21T14:17:38","slug":"resident-fiscal-etranger-assurance-vie-nouvelles-mesures","status":"publish","type":"post","link":"https:\/\/www.acs-ami.com\/fr\/blog\/conseils-expatriation\/resident-fiscal-etranger-assurance-vie-nouvelles-mesures\/","title":{"rendered":"Quelles sont les nouvelles mesures en vigueur pour les assurances vies des r\u00e9sidents fiscaux \u00e0 l’\u00e9tranger ?"},"content":{"rendered":"

\"resident-fiscal-etranger\"<\/strong>Le statut de non-r\u00e9sident fiscal fran\u00e7ais.<\/h2>\n

Il convient de distinguer les statuts de non-r\u00e9sident et de non-r\u00e9sident fiscal fran\u00e7ais.<\/p>\n

Un non-r\u00e9sident est une personne qui r\u00e9side hors de France, qu’elle paye ou non des imp\u00f4ts en France ;<\/p>\n

Un non-r\u00e9sident fiscal fran\u00e7ais (ou r\u00e9sident fiscal \u00e0 l’\u00e9tranger) est une personne qui r\u00e9side hors de France et qui ne paye pas d’imp\u00f4ts en France, ind\u00e9pendamment de sa nationalit\u00e9. (cf. imp\u00f4ts et expatriation<\/a>)<\/p>\n

Pour le droit fran\u00e7ais (Article 4 B du Code G\u00e9n\u00e9ral des Imp\u00f4ts), une personne physique qui cumule les crit\u00e8res ci-dessous est consid\u00e9r\u00e9e comme non-r\u00e9sident fiscal fran\u00e7ais :<\/p>\n

– le foyer familial ou lieu de vie principal pour la personne et sa famille (conjoint et enfants) est hors de France\u00a0;<\/p>\n

– les s\u00e9jours en France n\u2019exc\u00e8dent pas 182 jours par an ;<\/p>\n

– aucune activit\u00e9 professionnelle n’est exerc\u00e9e en France ;<\/p>\n

– le centre de ses int\u00e9r\u00eats \u00e9conomiques (lieu o\u00f9 la personne tire la majeure partie de ses revenus ou celui o\u00f9 elle a r\u00e9alis\u00e9 ses principaux investissements) n’est pas situ\u00e9 en France.<\/p>\n

Ce qui change pour les expatri\u00e9s ayant une assurance vie ?<\/h2>\n

Jusque-l\u00e0, lorsqu\u2019un non-r\u00e9sident fiscal fran\u00e7ais souscrivait un contrat d’assurance vie, il ne payait pas la taxe de 20% au-del\u00e0 de 152 500 euros d’abattement par b\u00e9n\u00e9ficiaire, si la souscription du contrat avait \u00e9t\u00e9 r\u00e9alis\u00e9e pendant sa p\u00e9riode d’expatriation.<\/p>\n

Cet avantage fiscal restait acquis m\u00eame si la personne redevenait r\u00e9sident fiscal fran\u00e7ais.<\/p>\n

Cette mesure incitait les Fran\u00e7ais vivant \u00e0 l\u2019\u00e9tranger \u00e0 conserver des investissements en France non soumis \u00e0 l’imposition.<\/p>\n

La donne pourrait d\u00e9sormais changer puisque les d\u00e9put\u00e9s ont r\u00e9cemment adopt\u00e9 un amendement \u00e0 la loi des finances 2011 afin de taxer ces revenus. Cependant pour le moment il n’en est rien, cet amendement n\u2019a pas encore \u00e9t\u00e9 adopt\u00e9 par l\u2019Assembl\u00e9e Nationale.<\/p>\n

La question subsiste donc encore : les expatri\u00e9s perdront-ils cet avantage ?<\/p>\n","protected":false},"excerpt":{"rendered":"

Le statut de non-r\u00e9sident fiscal fran\u00e7ais. Il convient de distinguer les statuts de non-r\u00e9sident et de non-r\u00e9sident fiscal fran\u00e7ais. Un non-r\u00e9sident est une personne qui r\u00e9side hors de France, qu’elle paye ou non des imp\u00f4ts en France ; Un non-r\u00e9sident fiscal fran\u00e7ais (ou r\u00e9sident fiscal \u00e0 l’\u00e9tranger) est une personne qui r\u00e9side hors de France […]<\/p>\n","protected":false},"author":3,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_genesis_hide_title":false,"_genesis_hide_breadcrumbs":false,"_genesis_hide_singular_image":false,"_genesis_hide_footer_widgets":false,"_genesis_custom_body_class":"","_genesis_custom_post_class":"","_genesis_layout":"","footnotes":""},"categories":[6],"tags":[],"class_list":{"0":"post-186","1":"post","2":"type-post","3":"status-publish","4":"format-standard","6":"category-conseils-expatriation","7":"entry","8":"has-post-thumbnail"},"yoast_head":"\nR\u00e9sident fiscal \u00e0 l'\u00e9tranger et assurance vie : les nouvelles mesures bient\u00f4t en vigueur<\/title>\n<meta name=\"description\" content=\"Le statut de non-r\u00e9sident fiscal fran\u00e7ais. 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