{"id":9874,"date":"2024-03-29T00:00:00","date_gmt":"2024-03-28T23:00:00","guid":{"rendered":"https:\/\/www.cabinet-magar.fr\/actualites\/salarie-detache-a-letranger-tout-travail-merite-exoneration-fiscale\/"},"modified":"2024-03-29T00:00:00","modified_gmt":"2024-03-28T23:00:00","slug":"salarie-detache-a-letranger-tout-travail-merite-exoneration-fiscale","status":"publish","type":"post","link":"https:\/\/www.cabinet-magar.fr\/de\/actualites\/salarie-detache-a-letranger-tout-travail-merite-exoneration-fiscale\/","title":{"rendered":"Salari\u00e9 d\u00e9tach\u00e9 \u00e0 l\u2019\u00e9tranger : tout travail m\u00e9rite \u00ab exon\u00e9ration fiscale \u00bb ?"},"content":{"rendered":"<p>D\u00e9tach\u00e9 \u00e0 l\u2019\u00e9tranger par son employeur fran\u00e7ais en vue de prospecter le march\u00e9 commercial de la location d\u2019avions, un salari\u00e9 estime pouvoir b\u00e9n\u00e9ficier de l\u2019exon\u00e9ration d\u2019imp\u00f4t sur le revenu pr\u00e9vue en pareille situation. Une position que ne partage pas l\u2019administration fiscale\u2026 Mais qu\u2019en pense le juge ?<\/p>\n<h2>Salari\u00e9 envoy\u00e9 \u00e0 l\u2019\u00e9tranger : \u00e0 qui profite la prospection ?<\/h2>\n<p>Un particulier signe un contrat de travail avec une entreprise \u00e9tablie en France, elle-m\u00eame d\u00e9tenue par une soci\u00e9t\u00e9 am\u00e9ricaine, en vue de prospecter le march\u00e9 commercial de la location d\u2019avions \u00e0 l\u2019\u00e9tranger.<\/p>\n<p>Une situation qui selon lui, lui permet de b\u00e9n\u00e9ficier d\u2019une exon\u00e9ration d\u2019imp\u00f4t sur le revenu (IR) au titre des salaires per\u00e7us dans le cadre de cette activit\u00e9\u2026 Mais pas selon l\u2019administration fiscale, qui lui refuse le b\u00e9n\u00e9fice de cet avantage.<\/p>\n<p>\u00ab Pourquoi ? \u00bb, s\u2019\u00e9tonne le salari\u00e9 qui rappelle que les salari\u00e9s envoy\u00e9s \u00e0 l\u2019\u00e9tranger par un employeur \u00e9tabli en France pour exercer une activit\u00e9 de prospection commerciale pendant plus de 120 jours par an peuvent b\u00e9n\u00e9ficier d\u2019une exon\u00e9ration d\u2019IR \u00e0 raison des salaires per\u00e7us en r\u00e9mun\u00e9ration de cette activit\u00e9.<\/p>\n<p>Et toutes les conditions requises pour b\u00e9n\u00e9ficier de ce dispositif sont ici remplies, maintient le salari\u00e9. Pour preuves :<\/p>\n<ul>\n<li>son employeur est domicili\u00e9 en France ;<\/li>\n<li>son activit\u00e9 salari\u00e9e consiste \u00e0 prospecter, \u00e0 l\u2019\u00e9tranger, un march\u00e9 commercial ;<\/li>\n<li>sa mission \u00e0 l\u2019\u00e9tranger a dur\u00e9 plus de 120 jours au cours d\u2019une p\u00e9riode de 12 mois cons\u00e9cutifs.<\/li>\n<\/ul>\n<p>Sauf qu\u2019une condition essentielle fait pourtant d\u00e9faut, constate l\u2019administration : si le salari\u00e9 a effectivement \u00e9t\u00e9 envoy\u00e9 \u00e0 l\u2019\u00e9tranger pour exercer une activit\u00e9 de prospection, cette activit\u00e9 a uniquement pour but de d\u00e9velopper l\u2019activit\u00e9 de location d\u2019avions commerciaux de la soci\u00e9t\u00e9 am\u00e9ricaine\u2026 et non celle de l\u2019entreprise fran\u00e7aise.<\/p>\n<p>Ce que confirme le juge : l\u2019exon\u00e9ration d\u2019IR s\u2019applique uniquement si l\u2019activit\u00e9 du salari\u00e9 a pour but d\u2019assurer le d\u00e9veloppement des activit\u00e9s ou des march\u00e9s \u00e0 l\u2019\u00e9tranger d\u2019un employeur fran\u00e7ais.<\/p>\n<p>L\u2019exon\u00e9ration d\u2019imp\u00f4t r\u00e9clam\u00e9e est donc ici refus\u00e9e !<\/p>\n<div>Sources :  <\/p>\n<ul>\n<li>Arr\u00eat du Conseil d\u2019\u00c9tat du 15 mars 2024, no 464216 (NP)<\/li>\n<\/ul>\n<\/div>\n<p><a href=\"https:\/\/www.weblex.fr\/weblex-actualite\/salarie-detache-a-l-etranger-tout-travail-merite-exoneration-fiscale\" target=\"_blank\" rel=\"noopener\">Salari\u00e9 d\u00e9tach\u00e9 \u00e0 l\u2019\u00e9tranger : tout travail m\u00e9rite \u00ab exon\u00e9ration fiscale \u00bb ?<\/a> &#8211; \u00a9 Copyright WebLex<\/p>\n<p><img decoding=\"async\" src=\"https:\/\/www.weblex.fr\/sites\/default\/files\/actualites\/images\/travailetranger.jpg\"><\/p>\n","protected":false},"excerpt":{"rendered":"<p>D\u00e9tach\u00e9 \u00e0 l\u2019\u00e9tranger par son employeur fran\u00e7ais en vue de prospecter le march\u00e9 commercial de la location d\u2019avions, un salari\u00e9 estime pouvoir b\u00e9n\u00e9ficier de l\u2019exon\u00e9ration d\u2019imp\u00f4t sur le revenu pr\u00e9vue en pareille situation. Une position que ne partage pas l\u2019administration fiscale\u2026 Mais qu\u2019en pense le juge ?<\/p>\n","protected":false},"author":0,"featured_media":9875,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[7,10],"tags":[],"class_list":["post-9874","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>Salari\u00e9 d\u00e9tach\u00e9 \u00e0 l\u2019\u00e9tranger : tout travail m\u00e9rite \u00ab exon\u00e9ration fiscale \u00bb ? - 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\/salarie-detache-a-letranger-tout-travail-merite-exoneration-fiscale\/\" \/>\n<meta property=\"og:locale\" content=\"de_DE\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Salari\u00e9 d\u00e9tach\u00e9 \u00e0 l\u2019\u00e9tranger : tout travail m\u00e9rite \u00ab exon\u00e9ration fiscale \u00bb ? - Cabinet Magar\" \/>\n<meta property=\"og:description\" content=\"D\u00e9tach\u00e9 \u00e0 l\u2019\u00e9tranger par son employeur fran\u00e7ais en vue de prospecter le march\u00e9 commercial de la location d\u2019avions, un salari\u00e9 estime pouvoir b\u00e9n\u00e9ficier de l\u2019exon\u00e9ration d\u2019imp\u00f4t sur le revenu pr\u00e9vue en pareille situation. 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