{"id":12507,"date":"2025-08-29T00:00:00","date_gmt":"2025-08-28T22:00:00","guid":{"rendered":"https:\/\/www.cabinet-magar.fr\/actualites\/contributions-sociales-meme-pour-les-pensions-de-retraite-de-source-etrangere\/"},"modified":"2025-08-29T00:00:00","modified_gmt":"2025-08-28T22:00:00","slug":"contributions-sociales-meme-pour-les-pensions-de-retraite-de-source-etrangere","status":"publish","type":"post","link":"https:\/\/www.cabinet-magar.fr\/de\/actualites\/contributions-sociales-meme-pour-les-pensions-de-retraite-de-source-etrangere\/","title":{"rendered":"Contributions sociales : m\u00eame pour les pensions de retraite de source \u00e9trang\u00e8re ?"},"content":{"rendered":"<p>Les pensions de retraite per\u00e7ues par les particuliers sont, toutes conditions remplies, soumises aux contributions sociales au titre des revenus de remplacement. Mais ce principe s\u2019applique-t-il aux pensions de retraite de source \u00e9trang\u00e8re per\u00e7ues par un particulier, r\u00e9sident fiscal fran\u00e7ais ? R\u00e9ponse de l\u2019administration\u2026<\/p>\n<h2>Pensions de retraite provenant de l\u2019\u00e9tranger = contributions sociales en France ?<\/h2>\n<p>Pour rappel, les pensions de retraite per\u00e7ues par les particuliers qui sont \u00e0 la fois consid\u00e9r\u00e9s comme domicili\u00e9s en France pour l\u2019\u00e9tablissement de l\u2019imp\u00f4t sur le revenu et \u00e0 la charge, \u00e0 quelque titre que ce soit, d\u2019un r\u00e9gime obligatoire fran\u00e7ais d\u2019assurance maladie sont en principe assujettis \u00e0 la contribution sociale g\u00e9n\u00e9ralis\u00e9e (CSG), \u00e0 la contribution au remboursement de la dette sociale (CRDS) et \u00e0 la contribution additionnelle de solidarit\u00e9 pour l\u2019autonomie (CASA).<\/p>\n<p>Cet assujettissement aux contributions sociales est donc conditionn\u00e9 \u00e0 un double crit\u00e8re :<\/p>\n<ul>\n<li>la domiciliation fiscale en France ;<\/li>\n<li>et l\u2019affiliation obligatoire \u00e0 un r\u00e9gime d\u2019assurance maladie fran\u00e7ais.<\/li>\n<\/ul>\n<p>Mais qu\u2019en est-il des pensions de retraite de source \u00e9trang\u00e8re per\u00e7ues par des personnes ayant leur domicile fiscal en France, \u00c9tat dans lequel elles sont \u00e0 la charge d\u2019un r\u00e9gime obligatoire d\u2019assurance-maladie, et percevant \u00e9galement des pensions de retraite de source fran\u00e7aise ?<\/p>\n<p>Il vient d\u2019\u00eatre pr\u00e9cis\u00e9 que, sous r\u00e9serve des stipulations des conventions fiscales bilat\u00e9rales, les contributions sociales s\u2019appliquent que les pensions soient de source fran\u00e7aise ou \u00e9trang\u00e8re et qu\u2019elles soient vers\u00e9es sous forme de rente ou en capital.<\/p>\n<p>En revanche, contrairement aux contributions sociales sur les revenus d\u2019activit\u00e9 et de remplacement de source fran\u00e7aise qui sont recouvr\u00e9es par les organismes sociaux, les contributions sociales sur les pensions de source \u00e9trang\u00e8re sont recouvr\u00e9es par la direction g\u00e9n\u00e9rale des finances publiques.<\/p>\n<div>Sources :  <\/p>\n<ul>\n<li><a href=\"https:\/\/bofip.impots.gouv.fr\/bofip\/14767-PGP.html\/ACTU-2025-00128\" target=\"_blank\">Rescrit Bofip du 11 ao\u00fbt 2025 : \u00ab RSA &#8211; Assujettissement aux contributions sociales des pensions de retraite de source \u00e9trang\u00e8re \u00bb<\/a><\/li>\n<\/ul>\n<\/div>\n<p><a href=\"https:\/\/www.weblex.fr\/weblex-actualite\/contributions-sociales-meme-pour-les-pensions-de-retraite-de-source-etrangere\" target=\"_blank\">Contributions sociales : m\u00eame pour les pensions de retraite de source \u00e9trang\u00e8re ?<\/a> &#8211; \u00a9 Copyright WebLex<\/p>\n<p><img decoding=\"async\" src=\"https:\/\/www.weblex.fr\/sites\/default\/files\/actualites\/images\/Shutterstock_pensionsretraiteetrangeres.jpg\"><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Les pensions de retraite per\u00e7ues par les particuliers sont, toutes conditions remplies, soumises aux contributions sociales au titre des revenus de remplacement. Mais ce principe s\u2019applique-t-il aux pensions de retraite de source \u00e9trang\u00e8re per\u00e7ues par un particulier, r\u00e9sident fiscal fran\u00e7ais ? R\u00e9ponse de l\u2019administration\u2026<\/p>\n","protected":false},"author":0,"featured_media":12508,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[7,10],"tags":[],"class_list":["post-12507","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-actualites","category-le-coin-du-dirigeant"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.2 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Contributions sociales : m\u00eame pour les pensions de retraite de source \u00e9trang\u00e8re ? - 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\/contributions-sociales-meme-pour-les-pensions-de-retraite-de-source-etrangere\/\" \/>\n<meta property=\"og:locale\" content=\"de_DE\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Contributions sociales : m\u00eame pour les pensions de retraite de source \u00e9trang\u00e8re ? - Cabinet Magar\" \/>\n<meta property=\"og:description\" content=\"Les pensions de retraite per\u00e7ues par les particuliers sont, toutes conditions remplies, soumises aux contributions sociales au titre des revenus de remplacement. 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