{"id":6167,"date":"2022-07-05T05:48:00","date_gmt":"2022-07-05T03:48:00","guid":{"rendered":"https:\/\/www.cabinet-magar.fr\/actualites\/pension-alimentaire-versee-par-un-non-resident-forcement-imposable-en-france\/"},"modified":"2022-07-05T05:48:00","modified_gmt":"2022-07-05T03:48:00","slug":"pension-alimentaire-versee-par-un-non-resident-forcement-imposable-en-france","status":"publish","type":"post","link":"https:\/\/www.cabinet-magar.fr\/de\/actualites\/pension-alimentaire-versee-par-un-non-resident-forcement-imposable-en-france\/","title":{"rendered":"Pension alimentaire vers\u00e9e par un non-r\u00e9sident : (forc\u00e9ment) imposable en France ?"},"content":{"rendered":"

Vous b\u00e9n\u00e9ficiez d\u2019une pension alimentaire vers\u00e9e par une personne non-r\u00e9sidente en France, et vous ne savez pas si vous devez la d\u00e9clarer pour le calcul de votre imp\u00f4t sur le revenu ? Suivez le guide\u2026<\/p>\n

\n

Pension alimentaire vers\u00e9e par un non-r\u00e9sident : quel traitement fiscal ?<\/h2>\n

Pour m\u00e9moire, toute pension alimentaire est imposable (\u00e0 l\u2019imp\u00f4t sur le revenu) entre les mains de celui qui la re\u00e7oit d\u00e8s lors qu\u2019elle est d\u00e9ductible du revenu global de celui qui la verse.<\/p>\n

R\u00e9cemment interrog\u00e9 sur l\u2019application de cette disposition dans le cas de personnes vivant en France qui touchent une pension alimentaire vers\u00e9e par une personne fran\u00e7aise r\u00e9sidant \u00e0 l\u2019\u00e9tranger, le gouvernement vient d\u2019apporter certaines pr\u00e9cisions…<\/p>\n

Concr\u00e8tement, il a indiqu\u00e9 que la pension alimentaire re\u00e7ue est imposable entre les mains de celui qui la re\u00e7oit en France, et doit \u00eatre d\u00e9clar\u00e9e dans sa d\u00e9claration annuelle de revenus.<\/p>\n

Peu importe, \u00e0 ce sujet, que la personne qui r\u00e9side \u00e0 l\u2019\u00e9tranger ne d\u00e9duise pas cette pension de son revenu imposable \u00e0 l\u2019\u00e9tranger ou en France.<\/p>\n

Source : R\u00e9ponse minist\u00e9rielle Latombe du 3 mai 2022, Assembl\u00e9e Nationale, n\u00b0 22582<\/p>\n

Pension alimentaire vers\u00e9e par un non-r\u00e9sident : (forc\u00e9ment) imposable en France ?<\/a> \u00a9 Copyright WebLex – 2022<\/p>\n<\/div>\n

<\/p>\n","protected":false},"excerpt":{"rendered":"

Vous b\u00e9n\u00e9ficiez d\u2019une pension alimentaire vers\u00e9e par une personne non-r\u00e9sidente en France, et vous ne savez pas si vous devez la d\u00e9clarer pour le calcul de votre imp\u00f4t sur le revenu ? Suivez le guide\u2026<\/p>\n","protected":false},"author":0,"featured_media":6168,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[7,10],"tags":[],"class_list":["post-6167","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-actualites","category-le-coin-du-dirigeant"],"acf":[],"yoast_head":"\nPension alimentaire vers\u00e9e par un non-r\u00e9sident : (forc\u00e9ment) imposable en France ? - 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\/pension-alimentaire-versee-par-un-non-resident-forcement-imposable-en-france\/\" \/>\n<meta property=\"og:locale\" content=\"de_DE\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Pension alimentaire vers\u00e9e par un non-r\u00e9sident : (forc\u00e9ment) imposable en France ? - Cabinet Magar\" \/>\n<meta property=\"og:description\" content=\"Vous b\u00e9n\u00e9ficiez d\u2019une pension alimentaire vers\u00e9e par une personne non-r\u00e9sidente en France, et vous ne savez pas si vous devez la d\u00e9clarer pour le calcul de votre imp\u00f4t sur le revenu ? Suivez le guide\u2026\" \/>\n<meta property=\"og:url\" content=\"https:\/\/www.cabinet-magar.fr\/actualites\/pension-alimentaire-versee-par-un-non-resident-forcement-imposable-en-france\/\" \/>\n<meta property=\"og:site_name\" content=\"Cabinet Magar\" \/>\n<meta property=\"article:published_time\" content=\"2022-07-05T03:48:00+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/www.cabinet-magar.fr\/wp-content\/uploads\/2022\/07\/pensionalim.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=\"1\u00a0Minute\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\/\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\/\/www.cabinet-magar.fr\/actualites\/pension-alimentaire-versee-par-un-non-resident-forcement-imposable-en-france\/#article\",\"isPartOf\":{\"@id\":\"https:\/\/www.cabinet-magar.fr\/actualites\/pension-alimentaire-versee-par-un-non-resident-forcement-imposable-en-france\/\"},\"author\":{\"name\":\"\",\"@id\":\"\"},\"headline\":\"Pension alimentaire vers\u00e9e par un non-r\u00e9sident : (forc\u00e9ment) imposable en France ?\",\"datePublished\":\"2022-07-05T03:48:00+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\/\/www.cabinet-magar.fr\/actualites\/pension-alimentaire-versee-par-un-non-resident-forcement-imposable-en-france\/\"},\"wordCount\":237,\"commentCount\":0,\"image\":{\"@id\":\"https:\/\/www.cabinet-magar.fr\/actualites\/pension-alimentaire-versee-par-un-non-resident-forcement-imposable-en-france\/#primaryimage\"},\"thumbnailUrl\":\"https:\/\/www.cabinet-magar.fr\/wp-content\/uploads\/2022\/07\/pensionalim.jpg\",\"articleSection\":[\"Actualit\u00e9s\",\"Le coin du dirigeant\"],\"inLanguage\":\"de\",\"potentialAction\":[{\"@type\":\"CommentAction\",\"name\":\"Comment\",\"target\":[\"https:\/\/www.cabinet-magar.fr\/actualites\/pension-alimentaire-versee-par-un-non-resident-forcement-imposable-en-france\/#respond\"]}]},{\"@type\":\"WebPage\",\"@id\":\"https:\/\/www.cabinet-magar.fr\/actualites\/pension-alimentaire-versee-par-un-non-resident-forcement-imposable-en-france\/\",\"url\":\"https:\/\/www.cabinet-magar.fr\/actualites\/pension-alimentaire-versee-par-un-non-resident-forcement-imposable-en-france\/\",\"name\":\"Pension alimentaire vers\u00e9e par un non-r\u00e9sident : (forc\u00e9ment) imposable en France ? - Cabinet Magar\",\"isPartOf\":{\"@id\":\"https:\/\/www.cabinet-magar.fr\/#website\"},\"primaryImageOfPage\":{\"@id\":\"https:\/\/www.cabinet-magar.fr\/actualites\/pension-alimentaire-versee-par-un-non-resident-forcement-imposable-en-france\/#primaryimage\"},\"image\":{\"@id\":\"https:\/\/www.cabinet-magar.fr\/actualites\/pension-alimentaire-versee-par-un-non-resident-forcement-imposable-en-france\/#primaryimage\"},\"thumbnailUrl\":\"https:\/\/www.cabinet-magar.fr\/wp-content\/uploads\/2022\/07\/pensionalim.jpg\",\"datePublished\":\"2022-07-05T03:48:00+00:00\",\"author\":{\"@id\":\"\"},\"breadcrumb\":{\"@id\":\"https:\/\/www.cabinet-magar.fr\/actualites\/pension-alimentaire-versee-par-un-non-resident-forcement-imposable-en-france\/#breadcrumb\"},\"inLanguage\":\"de\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\/\/www.cabinet-magar.fr\/actualites\/pension-alimentaire-versee-par-un-non-resident-forcement-imposable-en-france\/\"]}]},{\"@type\":\"ImageObject\",\"inLanguage\":\"de\",\"@id\":\"https:\/\/www.cabinet-magar.fr\/actualites\/pension-alimentaire-versee-par-un-non-resident-forcement-imposable-en-france\/#primaryimage\",\"url\":\"https:\/\/www.cabinet-magar.fr\/wp-content\/uploads\/2022\/07\/pensionalim.jpg\",\"contentUrl\":\"https:\/\/www.cabinet-magar.fr\/wp-content\/uploads\/2022\/07\/pensionalim.jpg\",\"width\":600,\"height\":400},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\/\/www.cabinet-magar.fr\/actualites\/pension-alimentaire-versee-par-un-non-resident-forcement-imposable-en-france\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Accueil\",\"item\":\"https:\/\/www.cabinet-magar.fr\/de\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"Pension alimentaire vers\u00e9e par un non-r\u00e9sident : (forc\u00e9ment) imposable en France ?\"}]},{\"@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":"Pension alimentaire vers\u00e9e par un non-r\u00e9sident : (forc\u00e9ment) imposable en France ? - 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\/pension-alimentaire-versee-par-un-non-resident-forcement-imposable-en-france\/","og_locale":"de_DE","og_type":"article","og_title":"Pension alimentaire vers\u00e9e par un non-r\u00e9sident : (forc\u00e9ment) imposable en France ? - Cabinet Magar","og_description":"Vous b\u00e9n\u00e9ficiez d\u2019une pension alimentaire vers\u00e9e par une personne non-r\u00e9sidente en France, et vous ne savez pas si vous devez la d\u00e9clarer pour le calcul de votre imp\u00f4t sur le revenu ? Suivez le guide\u2026","og_url":"https:\/\/www.cabinet-magar.fr\/actualites\/pension-alimentaire-versee-par-un-non-resident-forcement-imposable-en-france\/","og_site_name":"Cabinet Magar","article_published_time":"2022-07-05T03:48:00+00:00","og_image":[{"width":600,"height":400,"url":"https:\/\/www.cabinet-magar.fr\/wp-content\/uploads\/2022\/07\/pensionalim.jpg","type":"image\/jpeg"}],"twitter_card":"summary_large_image","twitter_misc":{"Gesch\u00e4tzte Lesezeit":"1\u00a0Minute"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"Article","@id":"https:\/\/www.cabinet-magar.fr\/actualites\/pension-alimentaire-versee-par-un-non-resident-forcement-imposable-en-france\/#article","isPartOf":{"@id":"https:\/\/www.cabinet-magar.fr\/actualites\/pension-alimentaire-versee-par-un-non-resident-forcement-imposable-en-france\/"},"author":{"name":"","@id":""},"headline":"Pension alimentaire vers\u00e9e par un non-r\u00e9sident : (forc\u00e9ment) imposable en France ?","datePublished":"2022-07-05T03:48:00+00:00","mainEntityOfPage":{"@id":"https:\/\/www.cabinet-magar.fr\/actualites\/pension-alimentaire-versee-par-un-non-resident-forcement-imposable-en-france\/"},"wordCount":237,"commentCount":0,"image":{"@id":"https:\/\/www.cabinet-magar.fr\/actualites\/pension-alimentaire-versee-par-un-non-resident-forcement-imposable-en-france\/#primaryimage"},"thumbnailUrl":"https:\/\/www.cabinet-magar.fr\/wp-content\/uploads\/2022\/07\/pensionalim.jpg","articleSection":["Actualit\u00e9s","Le coin du dirigeant"],"inLanguage":"de","potentialAction":[{"@type":"CommentAction","name":"Comment","target":["https:\/\/www.cabinet-magar.fr\/actualites\/pension-alimentaire-versee-par-un-non-resident-forcement-imposable-en-france\/#respond"]}]},{"@type":"WebPage","@id":"https:\/\/www.cabinet-magar.fr\/actualites\/pension-alimentaire-versee-par-un-non-resident-forcement-imposable-en-france\/","url":"https:\/\/www.cabinet-magar.fr\/actualites\/pension-alimentaire-versee-par-un-non-resident-forcement-imposable-en-france\/","name":"Pension alimentaire vers\u00e9e par un non-r\u00e9sident : (forc\u00e9ment) imposable en France ? - Cabinet Magar","isPartOf":{"@id":"https:\/\/www.cabinet-magar.fr\/#website"},"primaryImageOfPage":{"@id":"https:\/\/www.cabinet-magar.fr\/actualites\/pension-alimentaire-versee-par-un-non-resident-forcement-imposable-en-france\/#primaryimage"},"image":{"@id":"https:\/\/www.cabinet-magar.fr\/actualites\/pension-alimentaire-versee-par-un-non-resident-forcement-imposable-en-france\/#primaryimage"},"thumbnailUrl":"https:\/\/www.cabinet-magar.fr\/wp-content\/uploads\/2022\/07\/pensionalim.jpg","datePublished":"2022-07-05T03:48:00+00:00","author":{"@id":""},"breadcrumb":{"@id":"https:\/\/www.cabinet-magar.fr\/actualites\/pension-alimentaire-versee-par-un-non-resident-forcement-imposable-en-france\/#breadcrumb"},"inLanguage":"de","potentialAction":[{"@type":"ReadAction","target":["https:\/\/www.cabinet-magar.fr\/actualites\/pension-alimentaire-versee-par-un-non-resident-forcement-imposable-en-france\/"]}]},{"@type":"ImageObject","inLanguage":"de","@id":"https:\/\/www.cabinet-magar.fr\/actualites\/pension-alimentaire-versee-par-un-non-resident-forcement-imposable-en-france\/#primaryimage","url":"https:\/\/www.cabinet-magar.fr\/wp-content\/uploads\/2022\/07\/pensionalim.jpg","contentUrl":"https:\/\/www.cabinet-magar.fr\/wp-content\/uploads\/2022\/07\/pensionalim.jpg","width":600,"height":400},{"@type":"BreadcrumbList","@id":"https:\/\/www.cabinet-magar.fr\/actualites\/pension-alimentaire-versee-par-un-non-resident-forcement-imposable-en-france\/#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Accueil","item":"https:\/\/www.cabinet-magar.fr\/de\/"},{"@type":"ListItem","position":2,"name":"Pension alimentaire vers\u00e9e par un non-r\u00e9sident : (forc\u00e9ment) imposable en France ?"}]},{"@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\/6167","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=6167"}],"version-history":[{"count":0,"href":"https:\/\/www.cabinet-magar.fr\/de\/wp-json\/wp\/v2\/posts\/6167\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.cabinet-magar.fr\/de\/wp-json\/wp\/v2\/media\/6168"}],"wp:attachment":[{"href":"https:\/\/www.cabinet-magar.fr\/de\/wp-json\/wp\/v2\/media?parent=6167"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.cabinet-magar.fr\/de\/wp-json\/wp\/v2\/categories?post=6167"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.cabinet-magar.fr\/de\/wp-json\/wp\/v2\/tags?post=6167"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}