{"id":5686,"date":"2022-03-22T05:48:00","date_gmt":"2022-03-22T04:48:00","guid":{"rendered":"https:\/\/www.cabinet-magar.fr\/actualites\/exoneration-dimpot-pour-les-salaries-detaches-un-calcul-a-faire\/"},"modified":"2022-03-22T05:48:00","modified_gmt":"2022-03-22T04:48:00","slug":"exoneration-dimpot-pour-les-salaries-detaches-un-calcul-a-faire","status":"publish","type":"post","link":"https:\/\/www.cabinet-magar.fr\/de\/actualites\/exoneration-dimpot-pour-les-salaries-detaches-un-calcul-a-faire\/","title":{"rendered":"Exon\u00e9ration d\u2019imp\u00f4t pour les salari\u00e9s d\u00e9tach\u00e9s : un calcul \u00e0 faire\u2026"},"content":{"rendered":"<p >Un salari\u00e9 d\u00e9tach\u00e9, qui exerce une activit\u00e9 de prospection commerciale \u00e0 l\u2019\u00e9tranger, demande \u00e0 b\u00e9n\u00e9ficier d\u2019une exon\u00e9ration d\u2019imp\u00f4t sur le revenu pour la part de son salaire qui correspond \u00e0 la r\u00e9mun\u00e9ration de l\u2019activit\u00e9 exerc\u00e9e \u00e0 l\u2019\u00e9tranger. Mais comment d\u00e9terminer cette \u00ab part \u00bb ?<\/p>\n<div>\n<h2> Comment d\u00e9terminer la fraction du salaire pouvant \u00eatre exon\u00e9r\u00e9e d\u2019imp\u00f4t ?<\/h2>\n<p>Les personnes qui justifient avoir exerc\u00e9 une activit\u00e9 salari\u00e9e de prospection commerciale \u00e0 l\u2019\u00e9tranger pendant plus de 120 jours au cours d\u2019une p\u00e9riode de 12 mois cons\u00e9cutifs peuvent, toutes conditions remplies, b\u00e9n\u00e9ficier d\u2019une exon\u00e9ration d\u2019imp\u00f4t sur le revenu pour la fraction de leur salaire qui correspond \u00e0 la r\u00e9mun\u00e9ration de l\u2019activit\u00e9 exerc\u00e9e \u00e0 l\u2019\u00e9tranger.<\/p>\n<p>C\u2019est pr\u00e9cis\u00e9ment ce que vient de rappeler le juge \u00e0 un salari\u00e9 d\u00e9tach\u00e9 en litige avec l\u2019administration fiscale.<\/p>\n<p>Dans cette affaire, en effet, le juge a d\u00e9cid\u00e9 qu\u2019en l\u2019absence de tout autre \u00e9l\u00e9ment pertinent, la part des salaires exon\u00e9r\u00e9s ne peut \u00eatre d\u00e9termin\u00e9e qu\u2019au prorata du nombre de journ\u00e9es que le salari\u00e9 a pass\u00e9 \u00e0 l\u2019\u00e9tranger.<\/p>\n<p>Source : Arr\u00eat de la Cour administrative d\u2019appel de Bordeaux du 28 f\u00e9vrier 2022, n\u00b020BX01094<\/p>\n<p><a href=\"https:\/\/www.weblex.fr\/weblex-actualite\/exoneration-dimpot-pour-les-salaries-detaches-un-calcul-a-faire\" target=\"_blank\" rel=\"noopener\">Exon\u00e9ration d\u2019imp\u00f4t pour les salari\u00e9s d\u00e9tach\u00e9s : un calcul \u00e0 faire\u2026<\/a> \u00a9 Copyright WebLex &#8211; 2022<\/p>\n<\/div>\n<p><img src='https:\/\/www.weblex.fr\/images\/flux_actus\/salariedetache.jpg'><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Un salari\u00e9 d\u00e9tach\u00e9, qui exerce une activit\u00e9 de prospection commerciale \u00e0 l\u2019\u00e9tranger, demande \u00e0 b\u00e9n\u00e9ficier d\u2019une exon\u00e9ration d\u2019imp\u00f4t sur le revenu pour la part de son salaire qui correspond \u00e0 la r\u00e9mun\u00e9ration de l\u2019activit\u00e9 exerc\u00e9e \u00e0 l\u2019\u00e9tranger. Mais comment d\u00e9terminer cette \u00ab part \u00bb ?<\/p>\n","protected":false},"author":0,"featured_media":5687,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[7,10],"tags":[],"class_list":["post-5686","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>Exon\u00e9ration d\u2019imp\u00f4t pour les salari\u00e9s d\u00e9tach\u00e9s : un calcul \u00e0 faire\u2026 - 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\/exoneration-dimpot-pour-les-salaries-detaches-un-calcul-a-faire\/\" \/>\n<meta property=\"og:locale\" content=\"de_DE\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Exon\u00e9ration d\u2019imp\u00f4t pour les salari\u00e9s d\u00e9tach\u00e9s : un calcul \u00e0 faire\u2026 - Cabinet Magar\" \/>\n<meta property=\"og:description\" content=\"Un salari\u00e9 d\u00e9tach\u00e9, qui exerce une activit\u00e9 de prospection commerciale \u00e0 l\u2019\u00e9tranger, demande \u00e0 b\u00e9n\u00e9ficier d\u2019une exon\u00e9ration d\u2019imp\u00f4t sur le revenu pour la part de son salaire qui correspond \u00e0 la r\u00e9mun\u00e9ration de l\u2019activit\u00e9 exerc\u00e9e \u00e0 l\u2019\u00e9tranger. 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