{"id":11721,"date":"2025-03-11T00:00:00","date_gmt":"2025-03-10T23:00:00","guid":{"rendered":"https:\/\/www.cabinet-magar.fr\/actualites\/versement-de-revenus-de-source-francaise-des-obligations-declaratives-precisees\/"},"modified":"2025-03-11T00:00:00","modified_gmt":"2025-03-10T23:00:00","slug":"versement-de-revenus-de-source-francaise-des-obligations-declaratives-precisees","status":"publish","type":"post","link":"https:\/\/www.cabinet-magar.fr\/de\/actualites\/versement-de-revenus-de-source-francaise-des-obligations-declaratives-precisees\/","title":{"rendered":"Versement de revenus de source fran\u00e7aise\u202f: des obligations d\u00e9claratives pr\u00e9cis\u00e9es"},"content":{"rendered":"<p>Les personnes \u00e9tablies hors de France dans un \u00c9tat membre de l&#8217;Union europ\u00e9enne qui versent des traitements et salaires de source fran\u00e7aise \u00e0 des salari\u00e9s r\u00e9sidents fiscaux fran\u00e7ais qui ne rel\u00e8vent pas d\u2019un r\u00e9gime obligatoire fran\u00e7ais de s\u00e9curit\u00e9 sociale sont tenues de les d\u00e9clarer selon des modalit\u00e9s qui viennent d\u2019\u00eatre pr\u00e9cis\u00e9es&#8230;<\/p>\n<h2>D\u00e9clarer des revenus de source fran\u00e7aise\u202f: mode d\u2019emploi<\/h2>\n<p>Pour rappel, sont soumis au r\u00e9gime de l&#8217;acompte de pr\u00e9l\u00e8vement \u00e0 la source les traitements et salaires de source fran\u00e7aise (c\u2019est-\u00e0-dire ceux relatifs \u00e0 une activit\u00e9 exerc\u00e9e en France) imposables en France lorsque ces traitements et salaires sont vers\u00e9s\u202f:<\/p>\n<ul>\n<li>par un d\u00e9biteur \u00e9tabli hors de France dans un \u00c9tat membre de l&#8217;Union europ\u00e9enne ou dans un autre \u00c9tat ou territoire ayant conclu avec la France une convention d\u2019assistance administrative en vue de lutter contre la fraude et l\u2019\u00e9vasion fiscales, ainsi qu\u2019une convention d\u2019assistance mutuelle en mati\u00e8re de recouvrement\u202f;<\/li>\n<li>\u00e0 des salari\u00e9s r\u00e9sidents fiscaux fran\u00e7ais qui ne sont pas \u00e0 la charge, pour les p\u00e9riodes au titre desquelles ces revenus sont vers\u00e9s, d\u2019un r\u00e9gime obligatoire fran\u00e7ais de s\u00e9curit\u00e9 sociale ou aux travailleurs frontaliers r\u00e9sidant en France et soumis obligatoirement \u00e0 la l\u00e9gislation suisse de s\u00e9curit\u00e9 sociale qui, sur leur demande, sont exempt\u00e9s d&#8217;affiliation obligatoire au r\u00e9gime suisse d&#8217;assurance maladie et sont donc affili\u00e9s obligatoirement au r\u00e9gime g\u00e9n\u00e9ral de s\u00e9curit\u00e9 sociale fran\u00e7aise.<\/li>\n<\/ul>\n<p>Dans ce cadre, les personnes qui versent ces traitements et salaires, appel\u00e9es \u00ab\u202fd\u00e9biteurs\u202f\u00bb, doivent d\u00e9clarer chaque ann\u00e9e \u00e0 l&#8217;administration fiscale, pour chaque b\u00e9n\u00e9ficiaire, les informations relatives au montant net imposable \u00e0 l&#8217;imp\u00f4t sur le revenu de ces traitements et salaires.<\/p>\n<p>Le contenu de cette d\u00e9claration annuelle vient d\u2019\u00eatre pr\u00e9cis\u00e9. Il est disponible <a href=\"https:\/\/www.legifrance.gouv.fr\/jorf\/id\/JORFTEXT000051261140#:~:text=Il%20pr%C3%A9voit%20les%20informations%20relatives,le%20lendemain%20de%20sa%20publication.\" rel=\"noopener\" target=\"_blank\">ici<\/a>.<\/p>\n<p>Notez que la date de d\u00e9p\u00f4t de cette d\u00e9claration est d\u00e9sormais connue\u202f: elle est fix\u00e9e au plus tard le 10 f\u00e9vrier de l&#8217;ann\u00e9e suivant celle au cours de laquelle les traitements et salaires ont \u00e9t\u00e9 vers\u00e9s.<\/p>\n<div>Sources :  <\/p>\n<ul>\n<li><a href=\"https:\/\/www.legifrance.gouv.fr\/jorf\/id\/JORFTEXT000051261140#:~:text=Il%20pr%C3%A9voit%20les%20informations%20relatives,le%20lendemain%20de%20sa%20publication.\" rel=\"noopener\" target=\"_blank\">D\u00e9cret no 2025-190 du 26 f\u00e9vrier 2025 relatif au contenu de la d\u00e9claration pr\u00e9vue \u00e0 l&#8217;article 87-0 A bis du code g\u00e9n\u00e9ral des imp\u00f4ts<\/a><\/li>\n<li><a href=\"https:\/\/www.legifrance.gouv.fr\/jorf\/id\/JORFTEXT000051261278#:~:text=%2D%20La%20d%C3%A9claration%20pr%C3%A9vue%20%C3%A0%20l,%C2%BB\" rel=\"noopener\" target=\"_blank\">Arr\u00eat\u00e9 du 26 f\u00e9vrier 2025 fixant la date limite de d\u00e9p\u00f4t de la d\u00e9claration pr\u00e9vue \u00e0 l&#8217;article 87-0 A bis du code g\u00e9n\u00e9ral des imp\u00f4ts<\/a><\/li>\n<\/ul>\n<\/div>\n<p><a href=\"https:\/\/www.weblex.fr\/weblex-actualite\/versement-de-revenus-de-source-francaise-des-obligations-declaratives-precisees\" target=\"_blank\">Versement de revenus de source fran\u00e7aise : des obligations d\u00e9claratives pr\u00e9cis\u00e9es<\/a> &#8211; \u00a9 Copyright WebLex<\/p>\n<p><img decoding=\"async\" src=\"https:\/\/www.weblex.fr\/sites\/default\/files\/actualites\/images\/Shutterstock_versementderevenusdesourcefranc%CC%A7aise.jpg\"><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Les personnes \u00e9tablies hors de France dans un \u00c9tat membre de l&#8217;Union europ\u00e9enne qui versent des traitements et salaires de source fran\u00e7aise \u00e0 des salari\u00e9s r\u00e9sidents fiscaux fran\u00e7ais qui ne rel\u00e8vent pas d\u2019un r\u00e9gime obligatoire fran\u00e7ais de s\u00e9curit\u00e9 sociale sont tenues de les d\u00e9clarer selon des modalit\u00e9s qui viennent d\u2019\u00eatre pr\u00e9cis\u00e9es&#8230;<\/p>\n","protected":false},"author":0,"featured_media":11722,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[11,7],"tags":[],"class_list":["post-11721","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-actu-fiscale","category-actualites"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.2 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Versement de revenus de source fran\u00e7aise\u202f: des obligations d\u00e9claratives pr\u00e9cis\u00e9es - Cabinet Magar<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.cabinet-magar.fr\/actualites\/versement-de-revenus-de-source-francaise-des-obligations-declaratives-precisees\/\" \/>\n<meta property=\"og:locale\" content=\"de_DE\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Versement de revenus de source fran\u00e7aise\u202f: des obligations d\u00e9claratives pr\u00e9cis\u00e9es - Cabinet Magar\" \/>\n<meta property=\"og:description\" content=\"Les personnes \u00e9tablies hors de France dans un \u00c9tat membre de l&#039;Union europ\u00e9enne qui versent des traitements et salaires de source fran\u00e7aise \u00e0 des salari\u00e9s r\u00e9sidents fiscaux fran\u00e7ais qui ne rel\u00e8vent pas d\u2019un r\u00e9gime obligatoire fran\u00e7ais de s\u00e9curit\u00e9 sociale sont tenues de les d\u00e9clarer selon des modalit\u00e9s qui viennent d\u2019\u00eatre pr\u00e9cis\u00e9es...\" \/>\n<meta property=\"og:url\" content=\"https:\/\/www.cabinet-magar.fr\/actualites\/versement-de-revenus-de-source-francaise-des-obligations-declaratives-precisees\/\" \/>\n<meta property=\"og:site_name\" content=\"Cabinet Magar\" \/>\n<meta property=\"article:published_time\" content=\"2025-03-10T23:00:00+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/www.cabinet-magar.fr\/wp-content\/uploads\/2025\/03\/Shutterstock_versementderevenusdesourcefrancaise.jpg\" \/>\n\t<meta property=\"og:image:width\" content=\"600\" \/>\n\t<meta property=\"og:image:height\" content=\"400\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/jpeg\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Gesch\u00e4tzte Lesezeit\" \/>\n\t<meta name=\"twitter:data1\" content=\"2\u00a0Minuten\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\/\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\/\/www.cabinet-magar.fr\/actualites\/versement-de-revenus-de-source-francaise-des-obligations-declaratives-precisees\/#article\",\"isPartOf\":{\"@id\":\"https:\/\/www.cabinet-magar.fr\/actualites\/versement-de-revenus-de-source-francaise-des-obligations-declaratives-precisees\/\"},\"author\":{\"name\":\"\",\"@id\":\"\"},\"headline\":\"Versement de revenus de source fran\u00e7aise\u202f: des obligations d\u00e9claratives pr\u00e9cis\u00e9es\",\"datePublished\":\"2025-03-10T23:00:00+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\/\/www.cabinet-magar.fr\/actualites\/versement-de-revenus-de-source-francaise-des-obligations-declaratives-precisees\/\"},\"wordCount\":471,\"commentCount\":0,\"image\":{\"@id\":\"https:\/\/www.cabinet-magar.fr\/actualites\/versement-de-revenus-de-source-francaise-des-obligations-declaratives-precisees\/#primaryimage\"},\"thumbnailUrl\":\"https:\/\/www.cabinet-magar.fr\/wp-content\/uploads\/2025\/03\/Shutterstock_versementderevenusdesourcefrancaise.jpg\",\"articleSection\":[\"Actu Fiscale\",\"Actualit\u00e9s\"],\"inLanguage\":\"de\",\"potentialAction\":[{\"@type\":\"CommentAction\",\"name\":\"Comment\",\"target\":[\"https:\/\/www.cabinet-magar.fr\/actualites\/versement-de-revenus-de-source-francaise-des-obligations-declaratives-precisees\/#respond\"]}]},{\"@type\":\"WebPage\",\"@id\":\"https:\/\/www.cabinet-magar.fr\/actualites\/versement-de-revenus-de-source-francaise-des-obligations-declaratives-precisees\/\",\"url\":\"https:\/\/www.cabinet-magar.fr\/actualites\/versement-de-revenus-de-source-francaise-des-obligations-declaratives-precisees\/\",\"name\":\"Versement de revenus de source fran\u00e7aise\u202f: des obligations d\u00e9claratives pr\u00e9cis\u00e9es - Cabinet Magar\",\"isPartOf\":{\"@id\":\"https:\/\/www.cabinet-magar.fr\/#website\"},\"primaryImageOfPage\":{\"@id\":\"https:\/\/www.cabinet-magar.fr\/actualites\/versement-de-revenus-de-source-francaise-des-obligations-declaratives-precisees\/#primaryimage\"},\"image\":{\"@id\":\"https:\/\/www.cabinet-magar.fr\/actualites\/versement-de-revenus-de-source-francaise-des-obligations-declaratives-precisees\/#primaryimage\"},\"thumbnailUrl\":\"https:\/\/www.cabinet-magar.fr\/wp-content\/uploads\/2025\/03\/Shutterstock_versementderevenusdesourcefrancaise.jpg\",\"datePublished\":\"2025-03-10T23:00:00+00:00\",\"author\":{\"@id\":\"\"},\"breadcrumb\":{\"@id\":\"https:\/\/www.cabinet-magar.fr\/actualites\/versement-de-revenus-de-source-francaise-des-obligations-declaratives-precisees\/#breadcrumb\"},\"inLanguage\":\"de\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\/\/www.cabinet-magar.fr\/actualites\/versement-de-revenus-de-source-francaise-des-obligations-declaratives-precisees\/\"]}]},{\"@type\":\"ImageObject\",\"inLanguage\":\"de\",\"@id\":\"https:\/\/www.cabinet-magar.fr\/actualites\/versement-de-revenus-de-source-francaise-des-obligations-declaratives-precisees\/#primaryimage\",\"url\":\"https:\/\/www.cabinet-magar.fr\/wp-content\/uploads\/2025\/03\/Shutterstock_versementderevenusdesourcefrancaise.jpg\",\"contentUrl\":\"https:\/\/www.cabinet-magar.fr\/wp-content\/uploads\/2025\/03\/Shutterstock_versementderevenusdesourcefrancaise.jpg\",\"width\":600,\"height\":400},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\/\/www.cabinet-magar.fr\/actualites\/versement-de-revenus-de-source-francaise-des-obligations-declaratives-precisees\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Accueil\",\"item\":\"https:\/\/www.cabinet-magar.fr\/de\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"Versement de revenus de source fran\u00e7aise\u202f: des obligations d\u00e9claratives pr\u00e9cis\u00e9es\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\/\/www.cabinet-magar.fr\/#website\",\"url\":\"https:\/\/www.cabinet-magar.fr\/\",\"name\":\"Cabinet Magar\",\"description\":\"\",\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\/\/www.cabinet-magar.fr\/?s={search_term_string}\"},\"query-input\":{\"@type\":\"PropertyValueSpecification\",\"valueRequired\":true,\"valueName\":\"search_term_string\"}}],\"inLanguage\":\"de\"}]}<\/script>\n<!-- \/ Yoast SEO plugin. -->","yoast_head_json":{"title":"Versement de revenus de source fran\u00e7aise\u202f: des obligations d\u00e9claratives pr\u00e9cis\u00e9es - Cabinet Magar","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/www.cabinet-magar.fr\/actualites\/versement-de-revenus-de-source-francaise-des-obligations-declaratives-precisees\/","og_locale":"de_DE","og_type":"article","og_title":"Versement de revenus de source fran\u00e7aise\u202f: des obligations d\u00e9claratives pr\u00e9cis\u00e9es - Cabinet Magar","og_description":"Les personnes \u00e9tablies hors de France dans un \u00c9tat membre de l'Union europ\u00e9enne qui versent des traitements et salaires de source fran\u00e7aise \u00e0 des salari\u00e9s r\u00e9sidents fiscaux fran\u00e7ais qui ne rel\u00e8vent pas d\u2019un r\u00e9gime obligatoire fran\u00e7ais de s\u00e9curit\u00e9 sociale sont tenues de les d\u00e9clarer selon des modalit\u00e9s qui viennent d\u2019\u00eatre pr\u00e9cis\u00e9es...","og_url":"https:\/\/www.cabinet-magar.fr\/actualites\/versement-de-revenus-de-source-francaise-des-obligations-declaratives-precisees\/","og_site_name":"Cabinet Magar","article_published_time":"2025-03-10T23:00:00+00:00","og_image":[{"width":600,"height":400,"url":"https:\/\/www.cabinet-magar.fr\/wp-content\/uploads\/2025\/03\/Shutterstock_versementderevenusdesourcefrancaise.jpg","type":"image\/jpeg"}],"twitter_card":"summary_large_image","twitter_misc":{"Gesch\u00e4tzte Lesezeit":"2\u00a0Minuten"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"Article","@id":"https:\/\/www.cabinet-magar.fr\/actualites\/versement-de-revenus-de-source-francaise-des-obligations-declaratives-precisees\/#article","isPartOf":{"@id":"https:\/\/www.cabinet-magar.fr\/actualites\/versement-de-revenus-de-source-francaise-des-obligations-declaratives-precisees\/"},"author":{"name":"","@id":""},"headline":"Versement de revenus de source fran\u00e7aise\u202f: des obligations d\u00e9claratives pr\u00e9cis\u00e9es","datePublished":"2025-03-10T23:00:00+00:00","mainEntityOfPage":{"@id":"https:\/\/www.cabinet-magar.fr\/actualites\/versement-de-revenus-de-source-francaise-des-obligations-declaratives-precisees\/"},"wordCount":471,"commentCount":0,"image":{"@id":"https:\/\/www.cabinet-magar.fr\/actualites\/versement-de-revenus-de-source-francaise-des-obligations-declaratives-precisees\/#primaryimage"},"thumbnailUrl":"https:\/\/www.cabinet-magar.fr\/wp-content\/uploads\/2025\/03\/Shutterstock_versementderevenusdesourcefrancaise.jpg","articleSection":["Actu Fiscale","Actualit\u00e9s"],"inLanguage":"de","potentialAction":[{"@type":"CommentAction","name":"Comment","target":["https:\/\/www.cabinet-magar.fr\/actualites\/versement-de-revenus-de-source-francaise-des-obligations-declaratives-precisees\/#respond"]}]},{"@type":"WebPage","@id":"https:\/\/www.cabinet-magar.fr\/actualites\/versement-de-revenus-de-source-francaise-des-obligations-declaratives-precisees\/","url":"https:\/\/www.cabinet-magar.fr\/actualites\/versement-de-revenus-de-source-francaise-des-obligations-declaratives-precisees\/","name":"Versement de revenus de source fran\u00e7aise\u202f: des obligations d\u00e9claratives pr\u00e9cis\u00e9es - Cabinet Magar","isPartOf":{"@id":"https:\/\/www.cabinet-magar.fr\/#website"},"primaryImageOfPage":{"@id":"https:\/\/www.cabinet-magar.fr\/actualites\/versement-de-revenus-de-source-francaise-des-obligations-declaratives-precisees\/#primaryimage"},"image":{"@id":"https:\/\/www.cabinet-magar.fr\/actualites\/versement-de-revenus-de-source-francaise-des-obligations-declaratives-precisees\/#primaryimage"},"thumbnailUrl":"https:\/\/www.cabinet-magar.fr\/wp-content\/uploads\/2025\/03\/Shutterstock_versementderevenusdesourcefrancaise.jpg","datePublished":"2025-03-10T23:00:00+00:00","author":{"@id":""},"breadcrumb":{"@id":"https:\/\/www.cabinet-magar.fr\/actualites\/versement-de-revenus-de-source-francaise-des-obligations-declaratives-precisees\/#breadcrumb"},"inLanguage":"de","potentialAction":[{"@type":"ReadAction","target":["https:\/\/www.cabinet-magar.fr\/actualites\/versement-de-revenus-de-source-francaise-des-obligations-declaratives-precisees\/"]}]},{"@type":"ImageObject","inLanguage":"de","@id":"https:\/\/www.cabinet-magar.fr\/actualites\/versement-de-revenus-de-source-francaise-des-obligations-declaratives-precisees\/#primaryimage","url":"https:\/\/www.cabinet-magar.fr\/wp-content\/uploads\/2025\/03\/Shutterstock_versementderevenusdesourcefrancaise.jpg","contentUrl":"https:\/\/www.cabinet-magar.fr\/wp-content\/uploads\/2025\/03\/Shutterstock_versementderevenusdesourcefrancaise.jpg","width":600,"height":400},{"@type":"BreadcrumbList","@id":"https:\/\/www.cabinet-magar.fr\/actualites\/versement-de-revenus-de-source-francaise-des-obligations-declaratives-precisees\/#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Accueil","item":"https:\/\/www.cabinet-magar.fr\/de\/"},{"@type":"ListItem","position":2,"name":"Versement de revenus de source fran\u00e7aise\u202f: des obligations d\u00e9claratives pr\u00e9cis\u00e9es"}]},{"@type":"WebSite","@id":"https:\/\/www.cabinet-magar.fr\/#website","url":"https:\/\/www.cabinet-magar.fr\/","name":"Cabinet Magar","description":"","potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/www.cabinet-magar.fr\/?s={search_term_string}"},"query-input":{"@type":"PropertyValueSpecification","valueRequired":true,"valueName":"search_term_string"}}],"inLanguage":"de"}]}},"_links":{"self":[{"href":"https:\/\/www.cabinet-magar.fr\/de\/wp-json\/wp\/v2\/posts\/11721","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.cabinet-magar.fr\/de\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.cabinet-magar.fr\/de\/wp-json\/wp\/v2\/types\/post"}],"replies":[{"embeddable":true,"href":"https:\/\/www.cabinet-magar.fr\/de\/wp-json\/wp\/v2\/comments?post=11721"}],"version-history":[{"count":0,"href":"https:\/\/www.cabinet-magar.fr\/de\/wp-json\/wp\/v2\/posts\/11721\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.cabinet-magar.fr\/de\/wp-json\/wp\/v2\/media\/11722"}],"wp:attachment":[{"href":"https:\/\/www.cabinet-magar.fr\/de\/wp-json\/wp\/v2\/media?parent=11721"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.cabinet-magar.fr\/de\/wp-json\/wp\/v2\/categories?post=11721"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.cabinet-magar.fr\/de\/wp-json\/wp\/v2\/tags?post=11721"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}