La notion fondamentale : la résidence fiscale
Astuce : La décision de quitter la France génère énormément de tracasseries, alors, n’hésitez pas à faire appel à un professionnel fiscal pour optimiser cette transition.
Avant toute chose, il est fondamental de comprendre la notion de résidence fiscale, qui détermine l’obligation de déclaration et d’imposition en France.
En effet, L’administration fiscale considère qu'une personne est résidente fiscale française si l’un des critères suivants est rempli :
- La fixation du foyer (lieu de résidence habituel de votre famille) ou du lieu de séjour principal en France pendant une période d'au moins 183 jours, soit plus de 06 mois ;
- L'exercice d'une activité professionnelle principale en France.
- La présence en France des intérêts économiques (investissements, siège de société, etc.).
De ce fait, lorsqu'une personne décide de quitter la France, cela ne signifie pas nécessairement qu'elle cesse d'être résidente fiscale française. Pour que l’administration considère qu'elle n'y est plus résidente fiscale, elle doit fournir les preuves ou remplir les conditions permettant de démontrer que son centre de vie et d'intérêts s’est effectivement déplacé à l’étranger.
À noter : Il est donc recommandé de documenter soigneusement votre installation à l’étranger (contrat de travail, bail, factures de services, affiliations locales, etc.) pour justifier votre nouvelle résidence fiscale. En cas de doute ou de litige, l’administration pourrait contester votre non-résidence, ce qui peut entraîner une double imposition ou des régularisations fiscales lourdes.
La formalité essentielle à remplir : la déclaration du départ
Elle constitue la première formalité à accomplir lorsqu'une personne entend s'installer, établir sa résidence fiscale dans un autre pays. En effet, elle consiste à informer le centre des finances publiques compétent du départ. Cela peut se faire : Par courrier, en indiquant une nouvelle adresse à l’étranger et la date de votre départ. Ou directement depuis l'espace personnel sur impots.gouv.fr, rubrique « Gérer mon profil ».
Bon à savoir : Il est essentiel de bien distinguer les revenus de source française et ceux de source étrangère. Si vous continuez à percevoir des revenus de source française après votre départ (par exemple, des loyers issus d’un bien immobilier situé en France), ceux-ci resteront imposables en France même si vous n’y résidez plus. Cela nécessitera des déclarations spécifiques après votre départ.
Les autres formalités : La déclaration 2042 et le formulaire 2042 NR
15 min offertes
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La déclaration 2042
En cas de départ, la déclaration classique de revenus reste obligatoire, il faut donc remplir une déclaration de revenus dite de "l'année de départ", en mentionnant les revenus perçus en France jusqu'à la date précise à laquelle une personne souhaite quitter le territoire français. Cette déclaration permet à l'administration de calculer l’impôt dû sur les revenus perçus depuis le 1ᵉʳ janvier jusqu’à la date de départ.
Le formulaire 2042 NR
En complément, le formulaire 2042 NR est utilisé pour déclarer les revenus de source française perçus par les non-résidents après leur départ de la France. Ce formulaire est essentiel pour que l'administration fiscale établisse le bon niveau d’imposition et évite de taxer les revenus non imposables en France.
Il est important de noter que les non-résidents sont imposés selon des modalités spécifiques.
À retenir : Une fois devenue non-résidente, la personne est soumise à un régime fiscal différent. Elle n’est plus imposée sur les revenus généraux, mais uniquement sur les revenus de source française (revenus fonciers, pensions, dividendes, salaires versés par une entreprise française, etc.)
La gestion post-départ : les comptes bancaires et les prélèvements à la source
Une fois qu'une personne n'est plus résidente fiscale en France, elle peut conserver son compte bancaire, mais des formalités peuvent être exigées, notamment en matière de lutte contre le blanchiment et le financement du terrorisme.
De même, ses revenus non salariaux de source française ne font plus l'objet de prélèvement à la source. C'est pourquoi il est important de contacter les établissements bancaires pour actualiser le statut et ajuster les modalités de versement ou de retenue.
FAQ :
Oui. Si une personne possède encore des biens immobiliers en France (résidence secondaire, location meublée, etc.), elle est tenue de déclarer les revenus fonciers ou les loyers perçus, même après son départ. Ces revenus restent imposables en France selon le régime des non-résidents.
- Quels sont les impacts fiscaux sur le patrimoine et les successions en cas de départ de la France ?
Le changement de résidence fiscale peut également avoir un impact sur le patrimoine, notamment en ce qui concerne l’impôt sur la fortune immobilière (IFI). Si une personne possède des biens immobiliers en France, elle reste assujettie à cet impôt, même après son départ, selon la valeur nette taxable des biens. Il est donc recommandé de faire un point précis sur le patrimoine avec un conseiller fiscal.
Sources :
https://www.impots.gouv.fr ;
https://www.service-public.fr ;
Travail
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Je vis aux USA (double nationalité) je viens d'hériter d'un appartement en France que je compte louer. Ces revenus doivent ils être déclarés en France ou aux Usa ? Ou les 2 ? Vais je payer des impôts en France s'il s'agit d'un montant inférieur à 10000€?
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