{"id":12005,"date":"2024-10-27T15:32:48","date_gmt":"2024-10-27T13:32:48","guid":{"rendered":"https:\/\/expat-assurance.com\/?p=7992"},"modified":"2024-10-27T15:32:50","modified_gmt":"2024-10-27T13:32:50","slug":"expatriation-impots","status":"publish","type":"post","link":"https:\/\/expat-assurance.com\/fr\/expatriation\/expatriation-impots\/","title":{"rendered":"Les imp\u00f4ts des expatri\u00e9s Fran\u00e7ais : comment \u00eatre en r\u00e8gle"},"content":{"rendered":"\n<p>Les personnes qui partent vivre ou travailler \u00e0 l\u2019\u00e9tranger se demandent g\u00e9n\u00e9ralement si elles restent imposables en France. En effet, les cons\u00e9quences d\u2019une <strong>expatriation sur les imp\u00f4ts<\/strong> ne sont pas toujours simples \u00e0 comprendre.<\/p>\n\n\n\n<p>Cependant, la m\u00e9connaissance du principe d&#8217;imposition des revenus ne dispense pas l\u2019expatri\u00e9 de ses diff\u00e9rentes obligations d\u00e9claratives.<\/p>\n\n\n\n<p>Afin de vous aider \u00e0 y voir plus clair, nous vous expliquons quelles sont les diff\u00e9rentes r\u00e8gles applicables en mati\u00e8re d\u2019imp\u00f4ts pour les expatri\u00e9s. <\/p>\n\n\n\n<p>Nous faisons \u00e9galement le point sur leurs obligations fiscales et les diverses d\u00e9marches qu\u2019ils sont tenus de r\u00e9aliser. Celles-ci sont, en effet, diff\u00e9rentes en fonction du pays <a href=\"https:\/\/expat-assurance.com\/fr\/expatriation\/ou-expatrier-francais\/\" target=\"_blank\" rel=\"noreferrer noopener\">o\u00f9 vous d\u00e9cidez de vous expatrier en tant que Fran\u00e7ais<\/a>.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"h-expatriation-et-impots-des-demarches-a-ne-pas-negliger\">Expatriation et imp\u00f4ts\u00a0: les d\u00e9marches \u00e0 ne pas n\u00e9gliger<\/h2>\n\n\n\n<p>Les d\u00e9marches \u00e0 faire sont nombreuses avant l\u2019arriv\u00e9e dans un nouveau pays&nbsp;: demande de visa\/permis de s\u00e9jour, achat des billets d\u2019avion, souscription d\u2019une assurance sant\u00e9 internationale, etc. <\/p>\n\n\n\n<p>En plus de ces d\u00e9marches, l\u2019ann\u00e9e du transfert de son domicile fiscal, le Fran\u00e7ais qui part s\u2019installer \u00e0 l\u2019\u00e9tranger doit fournir plusieurs informations \u00e0 l\u2019administration fran\u00e7aise, dont :<\/p>\n\n\n\n<ul>\n<li>Signaler le changement de situation fiscale \u00e0 l\u2019administration fran\u00e7aise<\/li>\n\n\n\n<li>S\u2019informer sur les imp\u00f4ts qui le concernent toujours en France<\/li>\n\n\n\n<li>S\u2019informer sur sa r\u00e9sidence fiscale<\/li>\n\n\n\n<li>S\u2019informer sur son statut de travailleur expatri\u00e9<\/li>\n\n\n\n<li>S\u2019informer sur comment d\u00e9clarer ses imp\u00f4ts pendant son expatriation<\/li>\n<\/ul>\n\n\n\n<p>Nous allons couvrir tous ces points en d\u00e9tail dans la suite de l\u2019article pour vous aider \u00e0 mieux comprendre comment g\u00e9rer vos imp\u00f4ts en \u00e9tant expatri\u00e9.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"h-le-signalement-du-changement-de-situation-fiscale-a-l-administration-francaise\">Le signalement du changement de situation fiscale \u00e0 l\u2019administration fran\u00e7aise<\/h2>\n\n\n\n<p>Une d\u00e9marche pr\u00e9alable indispensable pour \u00eatre en r\u00e8gle avec les imp\u00f4ts en cas d\u2019expatriation\u00a0: signaler son changement de situation fiscale et communiquer sa nouvelle adresse au centre des imp\u00f4ts.<\/p>\n\n\n\n<p>Pour ce faire, l\u2019expatri\u00e9 doit pr\u00e9ciser sa date de d\u00e9part \u00e0 l\u2019\u00e9tranger sur sa d\u00e9claration d\u2019imp\u00f4t sur le revenu dans le cadre r\u00e9serv\u00e9 \u00e0 cet effet (\u00ab&nbsp;Autres renseignements&nbsp;\u00bb).<\/p>\n\n\n\n<p>L\u2019ann\u00e9e du transfert de domicile fiscal, l\u2019expatri\u00e9 doit \u00e9galement remplir les formulaires suivants&nbsp;:<\/p>\n\n\n\n<ul>\n<li><strong>L\u2019imprim\u00e9 n\u00b02042<\/strong>, comprenant l\u2019ensemble des revenus per\u00e7us du 1er janvier de l\u2019ann\u00e9e civile en cours \u00e0 la date du d\u00e9part<\/li>\n\n\n\n<li><strong>L\u2019imprim\u00e9 n\u00b02047<\/strong>, comprenant les revenus de source \u00e9trang\u00e8re per\u00e7us au cours de la m\u00eame p\u00e9riode (\u00e0 joindre au pr\u00e9c\u00e9dent imprim\u00e9)<\/li>\n\n\n\n<li><strong>L\u2019imprim\u00e9 n\u00b02042-NR<\/strong>, comprenant les seuls revenus de source fran\u00e7aise imposables en France, per\u00e7us depuis la date du d\u00e9part jusqu\u2019au 31 d\u00e9cembre de l\u2019ann\u00e9e civile en cours.<\/li>\n<\/ul>\n\n\n\n<p>Une fois cette \u00e9tape effectu\u00e9e, le centre des finances publiques concern\u00e9 continuera de g\u00e9rer le dossier de l\u2019expatri\u00e9 jusqu\u2019\u00e0 la fin de l\u2019ann\u00e9e de son d\u00e9part \u00e0 l\u2019\u00e9tranger.<\/p>\n\n\n\n<p>Suivant les situations, la gestion du dossier sera ensuite prise en charge par le Service des imp\u00f4ts des particuliers non-r\u00e9sidents (SIPNR) ou par le service des imp\u00f4ts du nouveau pays de r\u00e9sidence.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"h-impots-et-expatriation-les-differentes-obligations-declaratives\">Imp\u00f4ts et expatriation&nbsp;: les diff\u00e9rentes obligations d\u00e9claratives<\/h2>\n\n\n\n<p>Malgr\u00e9 leur d\u00e9part \u00e0 l\u2019\u00e9tranger, les expatri\u00e9s fran\u00e7ais sont concern\u00e9s par plusieurs imp\u00f4ts.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"h-les-impots-locaux\">Les imp\u00f4ts locaux<\/h3>\n\n\n\n<p>Pendant toute la dur\u00e9e de l\u2019expatriation, le ressortissant fran\u00e7ais est tenu de payer ses imp\u00f4ts locaux.<\/p>\n\n\n\n<p>En effet, d\u00e8s lors que l\u2019expatri\u00e9 est propri\u00e9taire d\u2019immeubles situ\u00e9s en France, ce dernier est redevable de ce type d\u2019imp\u00f4ts sp\u00e9cifique. Cela signifie qu\u2019en mati\u00e8re de paiement des imp\u00f4ts locaux, le domicile fiscal est indiff\u00e9rent. Le lieu de situation des immeubles est le seul crit\u00e8re d\u00e9terminant.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"h-l-impot-sur-la-fortune-immobiliere\">L\u2019imp\u00f4t sur la fortune immobili\u00e8re<\/h3>\n\n\n\n<p>L\u2019imp\u00f4t sur la fortune immobili\u00e8re (IFI) est d\u00fb d\u00e8s lors que l\u2019expatri\u00e9 et les diff\u00e9rents membres de son foyer fiscal poss\u00e8dent un patrimoine immobilier sup\u00e9rieur \u00e0 1&nbsp;300&nbsp;000&nbsp;\u20ac.<\/p>\n\n\n\n<p>Si l\u2019expatri\u00e9 a le statut de non-r\u00e9sident fiscal fran\u00e7ais au 1er janvier, il est soumis \u00e0 l\u2019IFI uniquement sur les biens d\u00e9tenus en France.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"h-la-residence-fiscale-element-determinant-du-paiement-des-impots-en-expatriation\">La r\u00e9sidence fiscale, \u00e9l\u00e9ment d\u00e9terminant du paiement des imp\u00f4ts en expatriation<\/h2>\n\n\n\n<p>Avant de s\u2019installer \u00e0 l\u2019\u00e9tranger, l\u2019expatri\u00e9 doit \u00e9galement d\u00e9terminer sa r\u00e9sidence fiscale. Celle-ci permet d\u2019\u00e9tablir le pays dans lequel sera effectu\u00e9 le paiement des imp\u00f4ts durant l\u2019expatriation.<\/p>\n\n\n\n<p>La r\u00e9sidence fiscale est d\u00e9finie par le statut fiscal de r\u00e9sident ou de non-r\u00e9sident. Celle-ci r\u00e9pond \u00e0 des r\u00e8gles pr\u00e9cises et est ind\u00e9pendante de la nationalit\u00e9 ou du <a href=\"https:\/\/expat-assurance.com\/fr\/assurance-expatrie\/detachement-expatriation\/\" target=\"_blank\" rel=\"noreferrer noopener\">statut d\u2019expatri\u00e9 ou de travailleur d\u00e9tach\u00e9<\/a> du contribuable.<\/p>\n\n\n\n<p><strong>LE SAVIEZ-VOUS ?<\/strong><\/p>\n\n\n\n<p>Un point essentiel pour g\u00e9rer au mieux les cons\u00e9quences d\u2019une expatriation sur ses imp\u00f4ts est de savoir s\u2019il existe une convention fiscale bilat\u00e9rale entre la France et le pays d\u2019accueil. Cette convention vise \u00e0 limiter la double imposition.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"h-les-differents-statuts-des-travailleurs-expatries\">Les diff\u00e9rents statuts des travailleurs expatri\u00e9s<\/h2>\n\n\n\n<p>Il est \u00e9galement important de diff\u00e9rencier les divers statuts dont rel\u00e8vent les salari\u00e9s ou travailleurs ind\u00e9pendants lors de leur expatriation. Le statut applicable d\u00e9pend de la localisation du pays d\u2019accueil (en Europe ou en-dehors de l\u2019Europe) ainsi que de la pr\u00e9sence ou non d\u2019une convention de S\u00e9curit\u00e9 sociale sign\u00e9e avec la France.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"h-le-statut-de-travailleur-expatrie\">Le statut de travailleur expatri\u00e9<\/h3>\n\n\n\n<p>Un travailleur a le statut d&#8217;expatri\u00e9 lorsqu\u2019il est embauch\u00e9 directement \u00e0 l\u2019\u00e9tranger ou si son employeur fran\u00e7ais n&#8217;a pas choisi le r\u00e9gime du d\u00e9tachement.<\/p>\n\n\n\n<p>Dans ce cas pr\u00e9cis, le salari\u00e9 expatri\u00e9 est affili\u00e9 au r\u00e9gime de protection sociale du pays d\u2019expatriation (lorsqu\u2019il en existe un), bien qu\u2019il ne soit pas toujours obligatoire d\u2019y adh\u00e9rer. Il n\u2019a donc plus de droits ouverts \u00e0 l\u2019Assurance maladie fran\u00e7aise.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"h-le-statut-de-travailleur-detache\">Le statut de travailleur d\u00e9tach\u00e9<\/h3>\n\n\n\n<p>Un salari\u00e9 a le statut de travailleur d\u00e9tach\u00e9 lorsqu\u2019il travaille pour une entreprise qui a son si\u00e8ge social ou au moins un \u00e9tablissement en France. Le salari\u00e9 doit avoir \u00e9t\u00e9 embauch\u00e9 en France et reste sous la subordination de son employeur d\u2019origine pendant la dur\u00e9e de son s\u00e9jour \u00e0 l\u2019\u00e9tranger.<\/p>\n\n\n\n<p>Le r\u00e9gime d\u2019affiliation du travailleur d\u00e9tach\u00e9 diff\u00e8re selon que l\u2019\u00c9tat de d\u00e9tachement se situe ou non dans l&#8217;Union europ\u00e9enne. L\u2019existence d\u2019une convention de S\u00e9curit\u00e9 sociale avec la France est un autre crit\u00e8re majeur dans l\u2019attribution du r\u00e9gime d\u2019affiliation.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"h-le-statut-de-travailleur-frontalier\">Le statut de travailleur frontalier<\/h3>\n\n\n\n<p>Un travailleur a le statut de travailleur frontalier lorsqu\u2019il travaille dans un \u00c9tat membre de l\u2019UE, de l\u2019EEE ou en Suisse tout en r\u00e9sidant dans un autre \u00c9tat o\u00f9 il retourne au moins une fois par semaine.<\/p>\n\n\n\n<p>Le travailleur frontalier est en principe affili\u00e9 au r\u00e9gime de S\u00e9curit\u00e9 sociale du pays d\u2019emploi (maladie, vieillesse, allocations familiales, ch\u00f4mage, accidents du travail). Il doit donc payer ses cotisations sociales et ses imp\u00f4ts dans ce pays.<\/p>\n\n\n\n\t\t<div data-elementor-type=\"section\" data-elementor-id=\"17174\" class=\"elementor elementor-17174\">\n\t\t\t\t\t<div class=\"elementor-section-wrap\">\n\t\t\t\t\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-0048208 elementor-section-height-min-height tarrifs-new-section breakoutBlueSection elementor-section-items-stretch elementor-section-boxed elementor-section-height-default\" data-id=\"0048208\" data-element_type=\"section\" data-settings=\"{&quot;background_background&quot;:&quot;gradient&quot;}\">\n\t\t\t\t\t\t\t<div class=\"elementor-background-overlay\"><\/div>\n\t\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t\t\t<div class=\"elementor-row\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-top-column elementor-element elementor-element-8db35ce\" data-id=\"8db35ce\" data-element_type=\"column\" data-settings=\"{&quot;background_background&quot;:&quot;slideshow&quot;,&quot;background_slideshow_gallery&quot;:[],&quot;background_slideshow_loop&quot;:&quot;yes&quot;,&quot;background_slideshow_slide_duration&quot;:5000,&quot;background_slideshow_slide_transition&quot;:&quot;fade&quot;,&quot;background_slideshow_transition_duration&quot;:500}\">\n\t\t\t<div class=\"elementor-column-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t<div class=\"elementor-widget-wrap\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-0a8a550 titlebeforeLineBlock elementor-hidden-mobile elementor-widget-divider--view-line elementor-widget elementor-widget-divider\" data-id=\"0a8a550\" data-element_type=\"widget\" data-widget_type=\"divider.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"elementor-divider\">\n\t\t\t<span class=\"elementor-divider-separator\">\n\t\t\t\t\t\t<\/span>\n\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-573e37a breakoutTitleBlock elementor-widget elementor-widget-heading\" data-id=\"573e37a\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Fini la gal\u00e8re avec votre assurance sant\u00e9 \u00e0 l\u2019\u00e9tranger!<\/h3>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-002700b traficBenefitsListBlock elementor-icon-list--layout-traditional elementor-list-item-link-full_width elementor-widget elementor-widget-icon-list\" data-id=\"002700b\" data-element_type=\"widget\" data-widget_type=\"icon-list.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<ul class=\"elementor-icon-list-items\">\n\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t<i aria-hidden=\"true\" class=\"fas fa-square-full\"><\/i>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">Notre expert vous aide \u00e0 choisir la meilleure assurance sant\u00e9 internationale<\/span>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t<\/ul>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-51e2acf traficBenefitsListBlock elementor-icon-list--layout-traditional elementor-list-item-link-full_width elementor-widget elementor-widget-icon-list\" data-id=\"51e2acf\" data-element_type=\"widget\" data-widget_type=\"icon-list.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<ul class=\"elementor-icon-list-items\">\n\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t<i aria-hidden=\"true\" class=\"fas fa-square-full\"><\/i>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">Rejoignez les 5000 familles d\u2019expatri\u00e9s fran\u00e7ais qui nous font confiance<\/span>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t<\/ul>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-0406628 elementor-hidden-mobile elementor-widget-divider--view-line elementor-widget elementor-widget-divider\" data-id=\"0406628\" data-element_type=\"widget\" data-widget_type=\"divider.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"elementor-divider\">\n\t\t\t<span class=\"elementor-divider-separator\">\n\t\t\t\t\t\t<\/span>\n\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-622ca86 elementor-star-rating--align-left breakoutRatingBlock elementor--star-style-star_fontawesome elementor-widget elementor-widget-star-rating\" data-id=\"622ca86\" data-element_type=\"widget\" data-widget_type=\"star-rating.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\n\t\t<div class=\"elementor-star-rating__wrapper\">\n\t\t\t\t\t\t\t<div class=\"elementor-star-rating__title\">Satisfaction client:<\/div>\n\t\t\t\t\t\t<div class=\"elementor-star-rating\" title=\"4.7\/5\" itemtype=\"http:\/\/schema.org\/Rating\" itemscope=\"\" itemprop=\"reviewRating\"><i class=\"elementor-star-full\">&#xE933;<\/i><i class=\"elementor-star-full\">&#xE933;<\/i><i class=\"elementor-star-full\">&#xE933;<\/i><i class=\"elementor-star-full\">&#xE933;<\/i><i class=\"elementor-star-7\">&#xE933;<\/i> <span itemprop=\"ratingValue\" class=\"elementor-screen-only\">4.7\/5<\/span><\/div>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-top-column elementor-element elementor-element-901c47e\" data-id=\"901c47e\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-column-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t<div class=\"elementor-widget-wrap\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-fe95181 elementor-align-right buttonTarifsTwoWidgetBlock elementor-widget-mobile__width-inherit elementor-mobile-align-left elementor-widget elementor-widget-button\" data-id=\"fe95181\" data-element_type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"elementor-button-wrapper\">\n\t\t\t<a href=\"#elementor-action%3Aaction%3Dpopup%3Aopen%26settings%3DeyJpZCI6MTg2MzIsInRvZ2dsZSI6ZmFsc2V9\" target=\"_blank\" class=\"elementor-button-link elementor-button elementor-size-sm\" role=\"button\" id=\"open-popup\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t\t<span class=\"elementor-button-icon elementor-align-icon-right\">\n\t\t\t\t<i aria-hidden=\"true\" class=\"fas fa-arrow-right\"><\/i>\t\t\t<\/span>\n\t\t\t\t\t\t<span class=\"elementor-button-text\">Parler \u00e0 un conseiller<\/span>\n\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\n\n\n\n<h2 class=\"wp-block-heading\" id=\"h-declarer-ses-impots-pendant-son-expatriation\">Comment d\u00e9clarer ses imp\u00f4ts pour les expatri\u00e9s fran\u00e7ais ?<\/h2>\n\n\n\n<p>Les modalit\u00e9s de paiement des imp\u00f4ts pendant l\u2019expatriation ne sont pas les m\u00eames selon que l\u2019expatri\u00e9 est r\u00e9sident fiscal fran\u00e7ais ou non.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"h-l-expatrie-est-resident-fiscal-francais\">L\u2019expatri\u00e9 est r\u00e9sident fiscal fran\u00e7ais<\/h3>\n\n\n\n<p>L\u2019expatri\u00e9 r\u00e9sident fiscal fran\u00e7ais reste un contribuable et doit continuer \u00e0 d\u00e9clarer et \u00e0 payer ses imp\u00f4ts sur le revenu en France pendant son expatriation, y compris les revenus per\u00e7us \u00e0 l\u2019\u00e9tranger.<\/p>\n\n\n\n<p>Pour \u00eatre consid\u00e9r\u00e9 comme domicili\u00e9 fiscalement en France, il faut r\u00e9pondre \u00e0 au moins un des crit\u00e8res suivants&nbsp;:<\/p>\n\n\n\n<ul>\n<li><strong>Le foyer ou le lieu de s\u00e9jour principal est en France<\/strong>&nbsp;: le conjoint de l\u2019expatri\u00e9 et ses enfants \u00e0 charge vivent toujours dans l\u2019Hexagone ou l\u2019expatri\u00e9 r\u00e9side plus de 183 jours par an en France<\/li>\n\n\n\n<li><strong>L\u2019activit\u00e9 principale est exerc\u00e9e en France<\/strong>&nbsp;: l\u2019activit\u00e9 est ici entendue en temps de travail et non en revenus g\u00e9n\u00e9r\u00e9s<\/li>\n\n\n\n<li><strong>Le centre des int\u00e9r\u00eats \u00e9conomiques de l\u2019expatri\u00e9 est en France<\/strong>&nbsp;: il s\u2019agit ici de la majeure partie des revenus g\u00e9n\u00e9r\u00e9s par l\u2019expatri\u00e9 ou de ses affaires<\/li>\n\n\n\n<li><strong>L\u2019expatri\u00e9 est un agent de l\u2019\u00c9tat fran\u00e7ais exer\u00e7ant dans un pays \u00e9tranger<\/strong> et n\u2019est pas soumis \u00e0 un imp\u00f4t personnel sur les revenus dans le pays d\u2019expatriation.<\/li>\n<\/ul>\n\n\n\n<p>Cependant, des exon\u00e9rations existent pour les revenus per\u00e7us \u00e0 l\u2019\u00e9tranger, dans les cas suivants&nbsp;:<\/p>\n\n\n\n<ul>\n<li>L\u2019activit\u00e9 a \u00e9t\u00e9 exerc\u00e9e pendant plus de 183 jours sur 12 mois cons\u00e9cutifs et concerne&nbsp;:\n<ul>\n<li>Un chantier de montage ou de construction<\/li>\n\n\n\n<li>L\u2019installation, la mise en route ou l\u2019exploitation d\u2019un ensemble industriel<\/li>\n\n\n\n<li>L\u2019extraction de ressources naturelles<\/li>\n\n\n\n<li>La navigation \u00e0 bord de navires immatricul\u00e9s au registre international fran\u00e7ais.<\/li>\n<\/ul>\n<\/li>\n\n\n\n<li>L\u2019activit\u00e9 a \u00e9t\u00e9 exerc\u00e9e pendant plus de 120 jours sur 12 mois cons\u00e9cutifs et rel\u00e8ve de la prospection commerciale<\/li>\n\n\n\n<li>Les revenus ont \u00e9t\u00e9 soumis \u00e0 l\u2019imp\u00f4t dans le pays o\u00f9 l\u2019activit\u00e9 a \u00e9t\u00e9 exerc\u00e9e, sous r\u00e9serve que cet imp\u00f4t soit au moins \u00e9gal aux deux-tiers de celui qui aurait \u00e9t\u00e9 pay\u00e9 en France.<\/li>\n<\/ul>\n\n\n\n<p>L\u2019expatri\u00e9 r\u00e9sident fiscal fran\u00e7ais a \u00e9galement l\u2019obligation de d\u00e9clarer les comptes qu\u2019il d\u00e9tient \u00e0 l\u2019\u00e9tranger.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"h-l-expatrie-est-non-resident-fiscal-francais\">L\u2019expatri\u00e9 est non-r\u00e9sident fiscal fran\u00e7ais<\/h3>\n\n\n\n<p>Les expatri\u00e9s ne satisfaisant pas aux conditions permettant d\u2019\u00eatre r\u00e9sident fiscal fran\u00e7ais d\u00e9pendent de la convention bilat\u00e9rale qui lie leur pays et la France.<\/p>\n\n\n\n<p>Ils peuvent donc \u00eatre consid\u00e9r\u00e9s comme r\u00e9sidents fiscaux du pays d\u2019accueil. Ils sont alors tenus de se soumettre aux r\u00e8gles en vigueur dans le pays en mati\u00e8re de d\u00e9claration et de paiement de l\u2019imp\u00f4t durant leur expatriation.<\/p>\n\n\n\n<p>Dans le cas o\u00f9 aucune convention bilat\u00e9rale n\u2019existerait, les expatri\u00e9s sont consid\u00e9r\u00e9s comme r\u00e9sidents fiscaux des deux pays et sont donc expos\u00e9s \u00e0 la double imposition. Dans ce cas, ils peuvent obtenir des exon\u00e9rations de la part du fisc fran\u00e7ais, sous conditions.<\/p>\n\n\n\n<p>Les expatri\u00e9s non-r\u00e9sidents fiscaux fran\u00e7ais doivent continuer \u00e0 d\u00e9clarer aupr\u00e8s du SIPNR leurs revenus de sources fran\u00e7aises, c\u2019est-\u00e0-dire&nbsp;:<\/p>\n\n\n\n<ul>\n<li>Les revenus immobiliers<\/li>\n\n\n\n<li>Les revenus professionnels<\/li>\n\n\n\n<li>Les pensions de retraite<\/li>\n\n\n\n<li>Etc.<\/li>\n<\/ul>\n\n\n\n<p>Aucune charge ne peut \u00eatre d\u00e9duite des revenus cit\u00e9s et les dates limite de d\u00e9claration d\u00e9pendent de chaque pays de r\u00e9sidence.<\/p>\n\n\n\n<p>Pour en savoir plus sur l&#8217;expatriation des Fran\u00e7ais, n&#8217;h\u00e9sitez pas \u00e0 consulter notre article pour conna\u00eetre <a href=\"https:\/\/expat-assurance.com\/fr\/expatriation\/ou-expatrier-soleil\/\" target=\"_blank\" rel=\"noreferrer noopener\">les destinations o\u00f9 s&#8217;expatrier au soleil<\/a>.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Les personnes qui partent vivre ou travailler \u00e0 l\u2019\u00e9tranger se demandent g\u00e9n\u00e9ralement si elles restent imposables en France. En effet, les cons\u00e9quences d\u2019une expatriation sur les imp\u00f4ts ne sont pas toujours simples \u00e0 comprendre.<\/p>\n","protected":false},"author":24,"featured_media":12072,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[165],"tags":[],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO Premium plugin v20.9 (Yoast SEO v24.5) - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Les imp\u00f4ts des expatri\u00e9s Fran\u00e7ais : \u00eatre en r\u00e8gle - Expat Assurance<\/title>\n<meta name=\"description\" content=\"Informez-vous sur les d\u00e9marches et obligations \u00e0 respecter en mati\u00e8re d\u2019expatriation et d\u2019imp\u00f4ts. Soyez en r\u00e8gle avec les imp\u00f4ts apr\u00e8s vous \u00eatre expatri\u00e9.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/expat-assurance.com\/fr\/expatriation\/expatriation-impots\/\" \/>\n<meta property=\"og:locale\" content=\"fr_FR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Les imp\u00f4ts des expatri\u00e9s Fran\u00e7ais : comment \u00eatre en r\u00e8gle\" \/>\n<meta property=\"og:description\" content=\"Informez-vous sur les d\u00e9marches et obligations \u00e0 respecter en mati\u00e8re d\u2019expatriation et d\u2019imp\u00f4ts. Soyez en r\u00e8gle avec les imp\u00f4ts apr\u00e8s vous \u00eatre expatri\u00e9.\" \/>\n<meta property=\"og:url\" content=\"https:\/\/expat-assurance.com\/fr\/expatriation\/expatriation-impots\/\" \/>\n<meta property=\"og:site_name\" content=\"Expat Assurance\" \/>\n<meta property=\"article:publisher\" content=\"http:\/\/www.facebook.com\/expatassurance\/\" \/>\n<meta property=\"article:published_time\" content=\"2024-10-27T13:32:48+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2024-10-27T13:32:50+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/expat-assurance.com\/wp-content\/uploads\/2020\/11\/expatriation-impots1.jpeg\" \/>\n\t<meta property=\"og:image:width\" content=\"1152\" \/>\n\t<meta property=\"og:image:height\" content=\"768\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/jpeg\" \/>\n<meta name=\"author\" content=\"Charlotte Graux\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Written by\" \/>\n\t<meta name=\"twitter:data1\" content=\"Charlotte Graux\" \/>\n\t<meta name=\"twitter:label2\" content=\"Est. reading time\" \/>\n\t<meta name=\"twitter:data2\" content=\"7 minutes\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\/\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\/\/expat-assurance.com\/fr\/expatriation\/expatriation-impots\/#article\",\"isPartOf\":{\"@id\":\"https:\/\/expat-assurance.com\/fr\/expatriation\/expatriation-impots\/\"},\"author\":{\"name\":\"Charlotte Graux\",\"@id\":\"https:\/\/expat-assurance.com\/fr\/#\/schema\/person\/5c1533653ab268862ee51cba528c72d9\"},\"headline\":\"Les imp\u00f4ts des expatri\u00e9s Fran\u00e7ais : comment \u00eatre en r\u00e8gle\",\"datePublished\":\"2024-10-27T13:32:48+00:00\",\"dateModified\":\"2024-10-27T13:32:50+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\/\/expat-assurance.com\/fr\/expatriation\/expatriation-impots\/\"},\"wordCount\":1855,\"commentCount\":0,\"publisher\":{\"@id\":\"https:\/\/expat-assurance.com\/fr\/#organization\"},\"image\":{\"@id\":\"https:\/\/expat-assurance.com\/fr\/expatriation\/expatriation-impots\/#primaryimage\"},\"thumbnailUrl\":\"https:\/\/expat-assurance.com\/wp-content\/uploads\/2020\/11\/expatriation-impots1.jpeg\",\"articleSection\":[\"Expatriation\"],\"inLanguage\":\"fr\",\"potentialAction\":[{\"@type\":\"CommentAction\",\"name\":\"Comment\",\"target\":[\"https:\/\/expat-assurance.com\/fr\/expatriation\/expatriation-impots\/#respond\"]}]},{\"@type\":\"WebPage\",\"@id\":\"https:\/\/expat-assurance.com\/fr\/expatriation\/expatriation-impots\/\",\"url\":\"https:\/\/expat-assurance.com\/fr\/expatriation\/expatriation-impots\/\",\"name\":\"Les imp\u00f4ts des expatri\u00e9s Fran\u00e7ais : \u00eatre en r\u00e8gle - Expat Assurance\",\"isPartOf\":{\"@id\":\"https:\/\/expat-assurance.com\/fr\/#website\"},\"primaryImageOfPage\":{\"@id\":\"https:\/\/expat-assurance.com\/fr\/expatriation\/expatriation-impots\/#primaryimage\"},\"image\":{\"@id\":\"https:\/\/expat-assurance.com\/fr\/expatriation\/expatriation-impots\/#primaryimage\"},\"thumbnailUrl\":\"https:\/\/expat-assurance.com\/wp-content\/uploads\/2020\/11\/expatriation-impots1.jpeg\",\"datePublished\":\"2024-10-27T13:32:48+00:00\",\"dateModified\":\"2024-10-27T13:32:50+00:00\",\"description\":\"Informez-vous sur les d\u00e9marches et obligations \u00e0 respecter en mati\u00e8re d\u2019expatriation et d\u2019imp\u00f4ts. Soyez en r\u00e8gle avec les imp\u00f4ts apr\u00e8s vous \u00eatre expatri\u00e9.\",\"breadcrumb\":{\"@id\":\"https:\/\/expat-assurance.com\/fr\/expatriation\/expatriation-impots\/#breadcrumb\"},\"inLanguage\":\"fr\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\/\/expat-assurance.com\/fr\/expatriation\/expatriation-impots\/\"]}]},{\"@type\":\"ImageObject\",\"inLanguage\":\"fr\",\"@id\":\"https:\/\/expat-assurance.com\/fr\/expatriation\/expatriation-impots\/#primaryimage\",\"url\":\"https:\/\/expat-assurance.com\/wp-content\/uploads\/2020\/11\/expatriation-impots1.jpeg\",\"contentUrl\":\"https:\/\/expat-assurance.com\/wp-content\/uploads\/2020\/11\/expatriation-impots1.jpeg\",\"width\":1152,\"height\":768,\"caption\":\"expatriation-impots\"},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\/\/expat-assurance.com\/fr\/expatriation\/expatriation-impots\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Expat Assurance\",\"item\":\"https:\/\/expat-assurance.com\/fr\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"Les imp\u00f4ts des expatri\u00e9s Fran\u00e7ais : comment \u00eatre en r\u00e8gle\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\/\/expat-assurance.com\/fr\/#website\",\"url\":\"https:\/\/expat-assurance.com\/fr\/\",\"name\":\"Expat Assurance\",\"description\":\"Expert de l&#039;assurance sant\u00e9 pour expatri\u00e9s sur le continent Am\u00e9ricain.\",\"publisher\":{\"@id\":\"https:\/\/expat-assurance.com\/fr\/#organization\"},\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\/\/expat-assurance.com\/fr\/?s={search_term_string}\"},\"query-input\":{\"@type\":\"PropertyValueSpecification\",\"valueRequired\":true,\"valueName\":\"search_term_string\"}}],\"inLanguage\":\"fr\"},{\"@type\":\"Organization\",\"@id\":\"https:\/\/expat-assurance.com\/fr\/#organization\",\"name\":\"Expat Assurance\",\"url\":\"https:\/\/expat-assurance.com\/fr\/\",\"logo\":{\"@type\":\"ImageObject\",\"inLanguage\":\"fr\",\"@id\":\"https:\/\/expat-assurance.com\/fr\/#\/schema\/logo\/image\/\",\"url\":\"https:\/\/expat-assurance.com\/wp-content\/uploads\/2020\/11\/expat-logo.svg\",\"contentUrl\":\"https:\/\/expat-assurance.com\/wp-content\/uploads\/2020\/11\/expat-logo.svg\",\"width\":1,\"height\":1,\"caption\":\"Expat Assurance\"},\"image\":{\"@id\":\"https:\/\/expat-assurance.com\/fr\/#\/schema\/logo\/image\/\"},\"sameAs\":[\"http:\/\/www.facebook.com\/expatassurance\/\"]},{\"@type\":\"Person\",\"@id\":\"https:\/\/expat-assurance.com\/fr\/#\/schema\/person\/5c1533653ab268862ee51cba528c72d9\",\"name\":\"Charlotte Graux\",\"image\":{\"@type\":\"ImageObject\",\"inLanguage\":\"fr\",\"@id\":\"https:\/\/expat-assurance.com\/fr\/#\/schema\/person\/image\/\",\"url\":\"https:\/\/expat-assurance.com\/wp-content\/uploads\/2024\/04\/Charlotte-Graux-new-96x96.png\",\"contentUrl\":\"https:\/\/expat-assurance.com\/wp-content\/uploads\/2024\/04\/Charlotte-Graux-new-96x96.png\",\"caption\":\"Charlotte Graux\"}}]}<\/script>\n<!-- \/ Yoast SEO Premium plugin. -->","yoast_head_json":{"title":"Les imp\u00f4ts des expatri\u00e9s Fran\u00e7ais : \u00eatre en r\u00e8gle - Expat Assurance","description":"Informez-vous sur les d\u00e9marches et obligations \u00e0 respecter en mati\u00e8re d\u2019expatriation et d\u2019imp\u00f4ts. Soyez en r\u00e8gle avec les imp\u00f4ts apr\u00e8s vous \u00eatre expatri\u00e9.","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:\/\/expat-assurance.com\/fr\/expatriation\/expatriation-impots\/","og_locale":"fr_FR","og_type":"article","og_title":"Les imp\u00f4ts des expatri\u00e9s Fran\u00e7ais : comment \u00eatre en r\u00e8gle","og_description":"Informez-vous sur les d\u00e9marches et obligations \u00e0 respecter en mati\u00e8re d\u2019expatriation et d\u2019imp\u00f4ts. Soyez en r\u00e8gle avec les imp\u00f4ts apr\u00e8s vous \u00eatre expatri\u00e9.","og_url":"https:\/\/expat-assurance.com\/fr\/expatriation\/expatriation-impots\/","og_site_name":"Expat Assurance","article_publisher":"http:\/\/www.facebook.com\/expatassurance\/","article_published_time":"2024-10-27T13:32:48+00:00","article_modified_time":"2024-10-27T13:32:50+00:00","og_image":[{"width":1152,"height":768,"url":"https:\/\/expat-assurance.com\/wp-content\/uploads\/2020\/11\/expatriation-impots1.jpeg","type":"image\/jpeg"}],"author":"Charlotte Graux","twitter_card":"summary_large_image","twitter_misc":{"Written by":"Charlotte Graux","Est. reading time":"7 minutes"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"Article","@id":"https:\/\/expat-assurance.com\/fr\/expatriation\/expatriation-impots\/#article","isPartOf":{"@id":"https:\/\/expat-assurance.com\/fr\/expatriation\/expatriation-impots\/"},"author":{"name":"Charlotte Graux","@id":"https:\/\/expat-assurance.com\/fr\/#\/schema\/person\/5c1533653ab268862ee51cba528c72d9"},"headline":"Les imp\u00f4ts des expatri\u00e9s Fran\u00e7ais : comment \u00eatre en r\u00e8gle","datePublished":"2024-10-27T13:32:48+00:00","dateModified":"2024-10-27T13:32:50+00:00","mainEntityOfPage":{"@id":"https:\/\/expat-assurance.com\/fr\/expatriation\/expatriation-impots\/"},"wordCount":1855,"commentCount":0,"publisher":{"@id":"https:\/\/expat-assurance.com\/fr\/#organization"},"image":{"@id":"https:\/\/expat-assurance.com\/fr\/expatriation\/expatriation-impots\/#primaryimage"},"thumbnailUrl":"https:\/\/expat-assurance.com\/wp-content\/uploads\/2020\/11\/expatriation-impots1.jpeg","articleSection":["Expatriation"],"inLanguage":"fr","potentialAction":[{"@type":"CommentAction","name":"Comment","target":["https:\/\/expat-assurance.com\/fr\/expatriation\/expatriation-impots\/#respond"]}]},{"@type":"WebPage","@id":"https:\/\/expat-assurance.com\/fr\/expatriation\/expatriation-impots\/","url":"https:\/\/expat-assurance.com\/fr\/expatriation\/expatriation-impots\/","name":"Les imp\u00f4ts des expatri\u00e9s Fran\u00e7ais : \u00eatre en r\u00e8gle - Expat Assurance","isPartOf":{"@id":"https:\/\/expat-assurance.com\/fr\/#website"},"primaryImageOfPage":{"@id":"https:\/\/expat-assurance.com\/fr\/expatriation\/expatriation-impots\/#primaryimage"},"image":{"@id":"https:\/\/expat-assurance.com\/fr\/expatriation\/expatriation-impots\/#primaryimage"},"thumbnailUrl":"https:\/\/expat-assurance.com\/wp-content\/uploads\/2020\/11\/expatriation-impots1.jpeg","datePublished":"2024-10-27T13:32:48+00:00","dateModified":"2024-10-27T13:32:50+00:00","description":"Informez-vous sur les d\u00e9marches et obligations \u00e0 respecter en mati\u00e8re d\u2019expatriation et d\u2019imp\u00f4ts. Soyez en r\u00e8gle avec les imp\u00f4ts apr\u00e8s vous \u00eatre expatri\u00e9.","breadcrumb":{"@id":"https:\/\/expat-assurance.com\/fr\/expatriation\/expatriation-impots\/#breadcrumb"},"inLanguage":"fr","potentialAction":[{"@type":"ReadAction","target":["https:\/\/expat-assurance.com\/fr\/expatriation\/expatriation-impots\/"]}]},{"@type":"ImageObject","inLanguage":"fr","@id":"https:\/\/expat-assurance.com\/fr\/expatriation\/expatriation-impots\/#primaryimage","url":"https:\/\/expat-assurance.com\/wp-content\/uploads\/2020\/11\/expatriation-impots1.jpeg","contentUrl":"https:\/\/expat-assurance.com\/wp-content\/uploads\/2020\/11\/expatriation-impots1.jpeg","width":1152,"height":768,"caption":"expatriation-impots"},{"@type":"BreadcrumbList","@id":"https:\/\/expat-assurance.com\/fr\/expatriation\/expatriation-impots\/#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Expat Assurance","item":"https:\/\/expat-assurance.com\/fr\/"},{"@type":"ListItem","position":2,"name":"Les imp\u00f4ts des expatri\u00e9s Fran\u00e7ais : comment \u00eatre en r\u00e8gle"}]},{"@type":"WebSite","@id":"https:\/\/expat-assurance.com\/fr\/#website","url":"https:\/\/expat-assurance.com\/fr\/","name":"Expat Assurance","description":"Expert de l&#039;assurance sant\u00e9 pour expatri\u00e9s sur le continent Am\u00e9ricain.","publisher":{"@id":"https:\/\/expat-assurance.com\/fr\/#organization"},"potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/expat-assurance.com\/fr\/?s={search_term_string}"},"query-input":{"@type":"PropertyValueSpecification","valueRequired":true,"valueName":"search_term_string"}}],"inLanguage":"fr"},{"@type":"Organization","@id":"https:\/\/expat-assurance.com\/fr\/#organization","name":"Expat Assurance","url":"https:\/\/expat-assurance.com\/fr\/","logo":{"@type":"ImageObject","inLanguage":"fr","@id":"https:\/\/expat-assurance.com\/fr\/#\/schema\/logo\/image\/","url":"https:\/\/expat-assurance.com\/wp-content\/uploads\/2020\/11\/expat-logo.svg","contentUrl":"https:\/\/expat-assurance.com\/wp-content\/uploads\/2020\/11\/expat-logo.svg","width":1,"height":1,"caption":"Expat Assurance"},"image":{"@id":"https:\/\/expat-assurance.com\/fr\/#\/schema\/logo\/image\/"},"sameAs":["http:\/\/www.facebook.com\/expatassurance\/"]},{"@type":"Person","@id":"https:\/\/expat-assurance.com\/fr\/#\/schema\/person\/5c1533653ab268862ee51cba528c72d9","name":"Charlotte Graux","image":{"@type":"ImageObject","inLanguage":"fr","@id":"https:\/\/expat-assurance.com\/fr\/#\/schema\/person\/image\/","url":"https:\/\/expat-assurance.com\/wp-content\/uploads\/2024\/04\/Charlotte-Graux-new-96x96.png","contentUrl":"https:\/\/expat-assurance.com\/wp-content\/uploads\/2024\/04\/Charlotte-Graux-new-96x96.png","caption":"Charlotte Graux"}}]}},"_links":{"self":[{"href":"https:\/\/expat-assurance.com\/fr\/wp-json\/wp\/v2\/posts\/12005"}],"collection":[{"href":"https:\/\/expat-assurance.com\/fr\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/expat-assurance.com\/fr\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/expat-assurance.com\/fr\/wp-json\/wp\/v2\/users\/24"}],"replies":[{"embeddable":true,"href":"https:\/\/expat-assurance.com\/fr\/wp-json\/wp\/v2\/comments?post=12005"}],"version-history":[{"count":10,"href":"https:\/\/expat-assurance.com\/fr\/wp-json\/wp\/v2\/posts\/12005\/revisions"}],"predecessor-version":[{"id":41209,"href":"https:\/\/expat-assurance.com\/fr\/wp-json\/wp\/v2\/posts\/12005\/revisions\/41209"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/expat-assurance.com\/fr\/wp-json\/wp\/v2\/media\/12072"}],"wp:attachment":[{"href":"https:\/\/expat-assurance.com\/fr\/wp-json\/wp\/v2\/media?parent=12005"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/expat-assurance.com\/fr\/wp-json\/wp\/v2\/categories?post=12005"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/expat-assurance.com\/fr\/wp-json\/wp\/v2\/tags?post=12005"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}