{"id":21035,"date":"2025-03-29T09:40:31","date_gmt":"2025-03-29T07:40:31","guid":{"rendered":"https:\/\/expat-assurance.com\/?p=21035"},"modified":"2025-06-10T15:47:06","modified_gmt":"2025-06-10T12:47:06","slug":"salaries-detaches-etranger-imposition","status":"publish","type":"post","link":"https:\/\/expat-assurance.com\/fr\/expatriation\/salaries-detaches-etranger-imposition\/","title":{"rendered":"Salari\u00e9s d\u00e9tach\u00e9s \u00e0 l\u2019\u00e9tranger : o\u00f9 payer ses imp\u00f4ts ?"},"content":{"rendered":"\n<p>Les salari\u00e9s d\u00e9tach\u00e9s sont des salari\u00e9s qui sont amen\u00e9s \u00e0 travailler temporairement \u00e0 l&#8217;\u00e9tranger, pour le compte de leur employeur fran\u00e7ais, avec lequel ils conservent un lien contractuel pendant le temps de leur mission. Il s&#8217;agit de la diff\u00e9rence principale entre <a href=\"https:\/\/expat-assurance.com\/fr\/assurance-expatrie\/detachement-expatriation\/\" target=\"_blank\" rel=\"noreferrer noopener\">le d\u00e9tachement et l&#8217;expatriation<\/a>.<\/p>\n\n\n\n<p>Les salari\u00e9s d\u00e9tach\u00e9s \u00e0 l\u2019\u00e9tranger qui conservent leur domicile fiscal en France b\u00e9n\u00e9ficient de r\u00e8gles particuli\u00e8res d\u2019imposition sous certaines conditions et limites pos\u00e9es par l\u2019article 81-A du Code g\u00e9n\u00e9ral des imp\u00f4ts.<\/p>\n\n\n\n<p>D\u00e9couvrez sans plus attendre tout ce qu\u2019il faut savoir sur les r\u00e8gles en vigueur en mati\u00e8re d\u2019imposition pour les salari\u00e9s d\u00e9tach\u00e9s !<\/p>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"h-definition-du-salarie-detache-selon-l-article-81-a-du-code-general-des-impots\">D\u00e9finition du salari\u00e9 d\u00e9tach\u00e9 selon l\u2019article 81 A du Code g\u00e9n\u00e9ral des imp\u00f4ts<\/h2>\n\n\n\n<p>Un salari\u00e9 d\u00e9tach\u00e9 \u00e0 l\u2019\u00e9tranger est au sens fiscal :&nbsp;<\/p>\n\n\n\n<ul>\n<li>Un r\u00e9sident fiscal en France<\/li>\n\n\n\n<li>Un salari\u00e9 d\u2019un employeur \u00e9tabli en France ou dans l\u2019Union Europ\u00e9enne, en Norv\u00e8ge, en Islande ou au Liechtenstein<\/li>\n\n\n\n<li>Envoy\u00e9 par son employeur dans un pays autre que la France ou que celui dans lequel l&#8217;entreprise a son si\u00e8ge.<\/li>\n<\/ul>\n\n\n\n<p>Le d\u00e9tachement \u00e0 l&#8217;\u00e9tranger permet au salari\u00e9 de pouvoir pr\u00e9tendre \u00e0 une exon\u00e9ration totale ou partielle de l&#8217;imp\u00f4t sur les salaires per\u00e7us. <\/p>\n\n\n\n<p>Les conditions \u00e0 remplir sont d\u00e9finies par les textes officiels suivants :<\/p>\n\n\n\n<ul>\n<li>BOFIP exon\u00e9ration totale<\/li>\n\n\n\n<li>BOFIP exon\u00e9ration partielle<\/li>\n\n\n\n<li>Article 81 A. Du Code g\u00e9n\u00e9ral des imp\u00f4ts.<\/li>\n<\/ul>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"h-quelle-est-l-imposition-des-salaries-detaches-a-l-etranger\"><strong>Quels sont les imp\u00f4ts des salari\u00e9s d\u00e9tach\u00e9s \u00e0 l\u2019\u00e9tranger ?&nbsp;<\/strong><\/h2>\n\n\n\n<p>Il existe deux r\u00e9gimes d\u2019imposition : <\/p>\n\n\n\n<ul>\n<li>Un r\u00e9gime qui permet l\u2019exon\u00e9ration totale des <a href=\"https:\/\/expat-assurance.com\/fr\/expatriation\/expatriation-impots\/\">imp\u00f4ts<\/a> sur le revenu<\/li>\n\n\n\n<li>Un r\u00e9gime permettant au salari\u00e9 d\u00e9tach\u00e9 de b\u00e9n\u00e9ficier d\u2019une exon\u00e9ration partielle.&nbsp;&nbsp;<\/li>\n<\/ul>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"h-exoneration-totale-des-impots-sur-le-revenu\"><strong>Exon\u00e9ration totale des imp\u00f4ts sur le revenu des salari\u00e9s d\u00e9tach\u00e9s \u00e0 l\u2019\u00e9tranger<\/strong><\/h3>\n\n\n\n<p>Le premier r\u00e9gime est vis\u00e9 \u00e0 <a href=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000025068904\/2011-12-30\/\" target=\"_blank\" rel=\"noreferrer noopener\">l\u2019article 81 A I<\/a> du Code g\u00e9n\u00e9ral des imp\u00f4ts et permet une exon\u00e9ration totale d\u2019imp\u00f4t sur le revenu \u00e0 raison des salaires per\u00e7us en r\u00e9mun\u00e9ration de l\u2019activit\u00e9 exerc\u00e9e dans l\u2019\u00c9tat o\u00f9 les salari\u00e9s sont envoy\u00e9s.<\/p>\n\n\n\n<p>Les salari\u00e9s d\u00e9tach\u00e9s peuvent b\u00e9n\u00e9ficier d&#8217;une exon\u00e9ration totale dans les cas suivants :<\/p>\n\n\n\n<ul>\n<li>S\u2019ils ont pay\u00e9 un imp\u00f4t sur le revenu dans le pays dans lequel ils travaillent, et que les sommes vers\u00e9es sont au moins \u00e9gales aux 2\/3 du montant de ce qu&#8217;ils auraient touch\u00e9s s&#8217;ils avaient travaill\u00e9 en France \u00e0 la m\u00eame p\u00e9riode<\/li>\n\n\n\n<li>Si la dur\u00e9e de leur expatriation a \u00e9t\u00e9 sup\u00e9rieure \u00e0 183 jours sur 12 mois cons\u00e9cutifs et consacr\u00e9e \u00e0 une activit\u00e9 particuli\u00e8re : ressources naturelles, chantiers de construction ou de montage ou d&#8217;ensembles industriels (r\u00e9alisation, mise en route, exploitation prospection ou ing\u00e9nierie), navigation sur des navires immatricul\u00e9s au RIF<\/li>\n\n\n\n<li>S\u2019ils ont effectu\u00e9 une t\u00e2che de prospection commerciale \u00e0 l&#8217;\u00e9tranger durant plus de 120 jours sur une p\u00e9riode de 12 mois.<\/li>\n<\/ul>\n\n\n\n<p>Notons que les deux derniers points concernant le d\u00e9tachement plus de 183 jours ou 120 jours ne concernent pas les travailleurs frontaliers et les agents de la fonction publique.<\/p>\n\n\n\n<p>Ce r\u00e9gime d\u2019exon\u00e9ration total permet d\u2019\u00e9viter une double imposition dans le cas o\u00f9 la mission serait exerc\u00e9e dans un pays ne poss\u00e9dant pas avec la France une convention internationale.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"h-exoneration-partielle\"><strong>Exon\u00e9ration partielle des salari\u00e9s d\u00e9tach\u00e9s \u00e0 l\u2019\u00e9tranger<\/strong><\/h3>\n\n\n\n<p>L\u2019exon\u00e9ration est partielle si le salari\u00e9 d\u00e9tach\u00e9 ne peut pas b\u00e9n\u00e9ficier des conditions d\u2019exon\u00e9ration totale. <\/p>\n\n\n\n<p>Dans ce cas, la r\u00e9mun\u00e9ration li\u00e9e au d\u00e9tachement est impos\u00e9e en France. Mais uniquement sur la fraction correspondant au salaire qui aurait \u00e9t\u00e9 per\u00e7u si la personne avait travaill\u00e9 en France.<\/p>\n\n\n\n<p>Le second r\u00e9gime pr\u00e9vu par <a href=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000025068904\/2011-12-30\/\" target=\"_blank\" rel=\"noreferrer noopener\">l\u2019article 81 A II<\/a> du Code g\u00e9n\u00e9ral des imp\u00f4ts accorde donc une exon\u00e9ration partielle sur la partie de sa r\u00e9mun\u00e9ration correspondant \u00e0 la diff\u00e9rence entre son salaire actuel et la r\u00e9mun\u00e9ration qu\u2019il aurait per\u00e7ue s\u2019il avait travaill\u00e9 en France, mais sous certaines conditions. <\/p>\n\n\n\n<p>Les suppl\u00e9ments de r\u00e9mun\u00e9ration doivent \u00eatre :<\/p>\n\n\n\n<ul>\n<li>Vers\u00e9s en contrepartie de s\u00e9jours effectu\u00e9s dans l\u2019int\u00e9r\u00eat direct et exclusif de l\u2019employeur (les jours de cong\u00e9s pris \u00e0 l\u2019occasion d\u2019un d\u00e9placement professionnel sont exclus)<\/li>\n\n\n\n<li>Justifi\u00e9s par un d\u00e9placement n\u00e9cessitant une r\u00e9sidence d\u2019une dur\u00e9e effective d\u2019au moins 24 heures dans un autre \u00c9tat (le temps de transport n\u2019est pas pris en compte)<\/li>\n\n\n\n<li>D\u00e9termin\u00e9s dans leur montant pr\u00e9alablement aux s\u00e9jours dans un autre \u00c9tat et en rapport, d\u2019une part, avec le nombre, la dur\u00e9e et le lieu de ces s\u00e9jours et, d\u2019autre part, avec la r\u00e9mun\u00e9ration vers\u00e9e aux salari\u00e9s. Cette condition est r\u00e9put\u00e9e satisfaite lorsque le contrat de travail ou l&#8217;avenant au contrat de travail renvoie \u00e0 des grilles de d\u00e9finition de la prime contenue dans le r\u00e8glement int\u00e9rieur de l&#8217;entreprise. Le montant des suppl\u00e9ments de r\u00e9mun\u00e9ration ne peut pas exc\u00e9der 40 % de la r\u00e9mun\u00e9ration.<\/li>\n<\/ul>\n\n\n\n<p>Parall\u00e8lement au respect de ces conditions :<\/p>\n\n\n\n<ul>\n<li>L\u2019employeur doit inscrire les montants des salaires vers\u00e9s et exon\u00e9r\u00e9s sur la d\u00e9claration annuelle des donn\u00e9es sociales (DADS)<\/li>\n\n\n\n<li>Le salari\u00e9 d\u00e9tach\u00e9, quant \u00e0 lui, doit inscrire les revenus exon\u00e9r\u00e9s sur sa d\u00e9claration 2042.<\/li>\n<\/ul>\n\n\n\n<p>Que l\u2019exon\u00e9ration soit totale ou partielle, les salari\u00e9s d\u00e9tach\u00e9s \u00e0 l\u2019\u00e9tranger qui ont conserv\u00e9 leur domicile fiscal en France sont assujettis \u00e0 la CSG et CRDS sur l\u2019ensemble des revenus per\u00e7us \u00e0 l\u2019\u00e9tranger.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">Comment se calcule pr\u00e9cis\u00e9ment le temps pass\u00e9 \u00e0 l\u2019\u00e9tranger ?<\/h2>\n\n\n\n<p>Le calcul du temps pass\u00e9 \u00e0 l\u2019\u00e9tranger repose sur la dur\u00e9e totale de la mission, en incluant les temps de d\u00e9placement. Cela correspond \u00e0 la p\u00e9riode comprise entre le d\u00e9part initial et le retour d\u00e9finitif, en d\u00e9duisant les jours o\u00f9 le salari\u00e9 revient en France ou dans le pays o\u00f9 se situe l\u2019employeur pour y exercer une activit\u00e9.<\/p>\n\n\n\n<p>Les jours de repos hebdomadaires li\u00e9s \u00e0 l\u2019activit\u00e9 effectu\u00e9e \u00e0 l\u2019\u00e9tranger, les jours de r\u00e9cup\u00e9ration, les cong\u00e9s pay\u00e9s, ainsi que les cong\u00e9s maladie ou accident de travail en lien avec cette activit\u00e9 sont \u00e9galement pris en compte comme du temps pass\u00e9 \u00e0 l\u2019\u00e9tranger, m\u00eame si ces p\u00e9riodes sont utilis\u00e9es en France.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">Qu\u2019est-ce que la d\u00e9claration de d\u00e9tachement pour un salari\u00e9 \u00e0 l\u2019\u00e9tranger ?<\/h2>\n\n\n\n<p>La d\u00e9claration de d\u00e9tachement pour un salari\u00e9 \u00e0 l\u2019\u00e9tranger est une formalit\u00e9 essentielle qui permet \u00e0 un employeur de notifier aux autorit\u00e9s comp\u00e9tentes qu\u2019un de ses employ\u00e9s est envoy\u00e9 temporairement en mission hors de son pays d\u2019origine tout en conservant son contrat de travail local.&nbsp;<\/p>\n\n\n\n<p>En r\u00e8gle g\u00e9n\u00e9rale, cette d\u00e9claration est effectu\u00e9e aupr\u00e8s des organismes sociaux comp\u00e9tents avant le d\u00e9but du d\u00e9tachement. Elle pr\u00e9cise plusieurs informations importantes, telles que :<\/p>\n\n\n\n<ul>\n<li><strong>L\u2019identit\u00e9 de l\u2019employ\u00e9<\/strong> : nom, pr\u00e9nom, et informations personnelles.<\/li>\n\n\n\n<li><strong>La dur\u00e9e de la mission<\/strong> : dates de d\u00e9but et de fin du d\u00e9tachement.<\/li>\n\n\n\n<li><strong>Le lieu de travail \u00e0 l\u2019\u00e9tranger<\/strong> : pays et adresse de la mission.<\/li>\n\n\n\n<li><strong>La nature de l\u2019activit\u00e9<\/strong> : description des t\u00e2ches ou responsabilit\u00e9s confi\u00e9es au salari\u00e9.<\/li>\n\n\n\n<li><strong>La couverture sociale<\/strong> : confirmation que le salari\u00e9 reste affili\u00e9 au r\u00e9gime de s\u00e9curit\u00e9 sociale du pays d\u2019origine.<\/li>\n<\/ul>\n\n\n\n<p>Cette d\u00e9marche est indispensable pour \u00e9viter tout litige ou sanction administrative, notamment apr\u00e8s du service des imp\u00f4ts, aussi bien dans le pays d\u2019origine que dans celui d\u2019accueil, et pour assurer une gestion optimale des missions internationales.<\/p>\n\n\n\n<p><a href=\"https:\/\/expat-assurance.com\/fr\/assurance-sante-internationale\/assurance-mission-etranger\/\">Renseignez-vous sur les assurances lors d\u2019une mission professionnelle \u00e0 l\u2019\u00e9tranger<\/a><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Les salari\u00e9s d\u00e9tach\u00e9s sont des salari\u00e9s qui sont amen\u00e9s \u00e0 travailler temporairement \u00e0 l&#8217;\u00e9tranger, pour le compte de leur employeur fran\u00e7ais, avec lequel ils conservent un lien contractuel pendant le temps de leur mission.<\/p>\n","protected":false},"author":24,"featured_media":41628,"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>Quels imp\u00f4ts pour salari\u00e9s d\u00e9tach\u00e9s \u00e0 l&#039;\u00e9tranger ? 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