{"id":17934,"date":"2026-11-07T18:26:42","date_gmt":"2026-11-07T17:26:42","guid":{"rendered":"https:\/\/balmontconseil.com\/lexique\/expatriation-international\/"},"modified":"2026-11-07T18:26:42","modified_gmt":"2026-11-07T17:26:42","slug":"expatriation-international","status":"publish","type":"page","link":"https:\/\/balmontconseil.com\/en\/lexique\/expatriation-international\/","title":{"rendered":"Lexique expatriation et fiscalit\u00e9 internationale : 198 d\u00e9finitions"},"content":{"rendered":"<div class=\"balmont-prod\">\n<style>#Content>.content_wrapper>.mfn-page-title{display:none!important}#Subheader{display:none!important}#Content{padding-top:0!important}.balmont-prod.balmont-prod{width:100vw;max-width:100vw;margin-left:calc(50% - 50vw);margin-right:calc(50% - 50vw);padding:0;background:#0E1113!important;color:#FFFFFF!important;font-size:16px;line-height:1.5;text-align:left;font-family:Inter,-apple-system,BlinkMacSystemFont,'Segoe 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b{display:block;color:#111311;font-size:18px;margin-bottom:4px}\n.balmont-prod.balmont-prod .cta-t h2{font-size:32px!important;line-height:1.15!important;max-width:24ch!important;margin:0 0 14px!important;letter-spacing:-.02em!important}\n.balmont-prod.balmont-prod .cta-t p{font-size:17.5px!important;line-height:1.65!important;color:#3F443B!important;max-width:68ch!important;margin:0 0 14px!important}\n.balmont-prod.balmont-prod .cta-t .ctas{display:flex;flex-wrap:wrap;gap:12px;margin-top:26px}\n.balmont-prod.balmont-prod .src ul{list-style:none;padding:0;margin:18px 0 0}\n.balmont-prod.balmont-prod .src li{font-size:13.5px;line-height:1.55;color:#4A4F46;margin:0 0 10px;word-break:break-word}\n@media (max-width:1024px){.balmont-prod.balmont-prod section.art-top{padding-top:120px!important}.balmont-prod.balmont-prod .prose h2,.balmont-prod.balmont-prod .cta-t h2{font-size:27px!important}}\n@media (max-width:640px){.balmont-prod.balmont-prod section.art-s,.balmont-prod.balmont-prod section.art-alt{padding:40px 18px 16px!important}.balmont-prod.balmont-prod section.art-top{padding:96px 18px 20px!important}.balmont-prod.balmont-prod .prose h2,.balmont-prod.balmont-prod .cta-t h2{font-size:24px!important;margin-top:36px!important}.balmont-prod.balmont-prod .prose p,.balmont-prod.balmont-prod .prose li,.balmont-prod.balmont-prod .cta-t p{font-size:16.5px!important}.balmont-prod.balmont-prod .sign{padding:18px}}\n<\/style>\n<section class=\"top art-top\">\n<div class=\"in\">\n<p class=\"fil\"><a href=\"\/\">Accueil<\/a> \/ <a href=\"\/lexique\/\">Lexique<\/a> \/ Expatriation et fiscalit\u00e9 internationale<\/p>\n<p class=\"k\">Lexique \u00b7 Expatriation et fiscalit\u00e9 internationale<\/p>\n<h1>Lexique expatriation et fiscalit\u00e9 internationale : 198 d\u00e9finitions<\/h1>\n<p class=\"byline\">R\u00e9dig\u00e9 par Alexis Sagnier, fondateur de Balmont Conseil (Lyon). Mis \u00e0 jour le 7 novembre 2026.<\/p>\n<\/div>\n<\/section>\n<section class=\"art-s\">\n<div class=\"in\">\n<div class=\"prose\">\n<p>La fiscalit\u00e9 internationale et l&rsquo;expatriation : r\u00e9sidence fiscale, conventions, double imposition, exit tax, retour en France. Chaque fiche explique la notion, son m\u00e9canisme, ses points de vigilance et renvoie vers les d\u00e9finitions et articles li\u00e9s.<\/p>\n<\/div>\n<\/div>\n<\/section>\n<section class=\"art-s\">\n<div class=\"in\">\n<div class=\"prose\">\n<h2>Les 198 d\u00e9finitions, de A \u00e0 Z<\/h2>\n<h3>A<\/h3>\n<ul>\n<li><a href=\"\/lexique\/americain-accidentel\/\">Am\u00e9ricain accidentel<\/a><\/li>\n<li><a href=\"\/lexique\/apostille\/\">Apostille<\/a><\/li>\n<li><a href=\"\/lexique\/arret-de-ruyter\/\">Arr\u00eat de Ruyter<\/a><\/li>\n<li><a href=\"\/lexique\/article-123-bis-du-cgi\/\">Article 123 bis du CGI<\/a><\/li>\n<li><a href=\"\/lexique\/article-155-b-du-cgi\/\">Article 155 B du CGI<\/a><\/li>\n<li><a href=\"\/lexique\/article-1649-a-du-cgi\/\">Article 1649 A du CGI<\/a><\/li>\n<li><a href=\"\/lexique\/article-209-b-du-cgi\/\">Article 209 B du CGI<\/a><\/li>\n<li><a href=\"\/lexique\/article-244-bis-a-du-cgi\/\">Article 244 bis A du code g\u00e9n\u00e9ral des imp\u00f4ts<\/a><\/li>\n<li><a href=\"\/lexique\/article-4-b-du-cgi\/\">Article 4 B du code g\u00e9n\u00e9ral des imp\u00f4ts<\/a><\/li>\n<li><a href=\"\/lexique\/assurance-expatrie\/\">Assurance expatri\u00e9<\/a><\/li>\n<li><a href=\"\/lexique\/ipmi\/\">Assurance IPMI<\/a><\/li>\n<li><a href=\"\/lexique\/assurance-sante-expatrie\/\">Assurance sant\u00e9 expatri\u00e9<\/a><\/li>\n<li><a href=\"\/lexique\/assurance-vie-d-un-non-resident\/\">Assurance-vie d\u2019un non-r\u00e9sident<\/a><\/li>\n<li><a href=\"\/lexique\/auto-certification-fiscale\/\">Auto-certification fiscale<\/a><\/li>\n<\/ul>\n<h3>B<\/h3>\n<ul>\n<li><a href=\"\/lexique\/beps\/\">BEPS<\/a><\/li>\n<\/ul>\n<h3>C<\/h3>\n<ul>\n<li><a href=\"\/lexique\/caisse-des-francais-de-l-etranger\/\">Caisse des Fran\u00e7ais de l\u2019\u00e9tranger (CFE)<\/a><\/li>\n<li><a href=\"\/lexique\/capital-gains-tax-britannique\/\">Capital gains tax britannique<\/a><\/li>\n<li><a href=\"\/lexique\/carte-europeenne-d-assurance-maladie\/\">Carte europ\u00e9enne d\u2019assurance maladie (CEAM)<\/a><\/li>\n<li><a href=\"\/lexique\/celi\/\">CELI<\/a><\/li>\n<li><a href=\"\/lexique\/centre-des-interets-economiques\/\">Centre des int\u00e9r\u00eats \u00e9conomiques<\/a><\/li>\n<li><a href=\"\/lexique\/certificat-a1\/\">Certificat A1<\/a><\/li>\n<li><a href=\"\/lexique\/certificat-de-residence-fiscale\/\">Certificat de r\u00e9sidence fiscale<\/a><\/li>\n<li><a href=\"\/lexique\/certificat-de-vie\/\">Certificat de vie<\/a><\/li>\n<li><a href=\"\/lexique\/changement-de-residence-fiscale\/\">Changement de r\u00e9sidence fiscale<\/a><\/li>\n<li><a href=\"\/lexique\/citizenship-based-taxation\/\">Citizenship-based taxation<\/a><\/li>\n<li><a href=\"\/lexique\/citoyennete-par-investissement\/\">Citoyennet\u00e9 par investissement<\/a><\/li>\n<li><a href=\"\/lexique\/cleiss\/\">Cleiss<\/a><\/li>\n<li><a href=\"\/lexique\/compte-bancaire-non-resident\/\">Compte bancaire non-r\u00e9sident<\/a><\/li>\n<li><a href=\"\/lexique\/contrat-d-expatriation\/\">Contrat d\u2019expatriation<\/a><\/li>\n<li><a href=\"\/lexique\/controle-financier-gouvernemental\/\">Contr\u00f4le financier gouvernemental<\/a><\/li>\n<li><a href=\"\/lexique\/convention-bilaterale-de-securite-sociale\/\">Convention bilat\u00e9rale de s\u00e9curit\u00e9 sociale<\/a><\/li>\n<li><a href=\"\/lexique\/convention-fiscale\/\">Convention fiscale<\/a><\/li>\n<li><a href=\"\/lexique\/convention-fiscale-en-matiere-de-succession\/\">Convention fiscale en mati\u00e8re de succession<\/a><\/li>\n<li><a href=\"\/lexique\/convention-fiscale-franco-americaine\/\">Convention fiscale franco-am\u00e9ricaine<\/a><\/li>\n<li><a href=\"\/lexique\/convention-fiscale-franco-suisse\/\">Convention fiscale franco-suisse<\/a><\/li>\n<li><a href=\"\/lexique\/corporate-tax-emirats\/\">Corporate tax des \u00c9mirats<\/a><\/li>\n<li><a href=\"\/lexique\/covered-expatriate\/\">Covered expatriate<\/a><\/li>\n<li><a href=\"\/lexique\/credit-d-impot-egal-a-l-impot-etranger\/\">Cr\u00e9dit d\u2019imp\u00f4t \u00e9gal \u00e0 l\u2019imp\u00f4t \u00e9tranger<\/a><\/li>\n<li><a href=\"\/lexique\/credit-d-impot-egal-a-l-impot-francais\/\">Cr\u00e9dit d\u2019imp\u00f4t \u00e9gal \u00e0 l\u2019imp\u00f4t fran\u00e7ais<\/a><\/li>\n<li><a href=\"\/lexique\/critere-de-departage-de-la-residence-fiscale\/\">Crit\u00e8re de d\u00e9partage de la r\u00e9sidence fiscale<\/a><\/li>\n<li><a href=\"\/lexique\/crs-common-reporting-standard\/\">CRS (Common Reporting Standard)<\/a><\/li>\n<\/ul>\n<h3>D<\/h3>\n<ul>\n<li><a href=\"\/lexique\/dac8\/\">DAC8<\/a><\/li>\n<li><a href=\"\/lexique\/declaration-des-comptes-crypto-a-l-etranger\/\">D\u00e9claration des comptes crypto \u00e0 l\u2019\u00e9tranger<\/a><\/li>\n<li><a href=\"\/lexique\/degrevement-exit-tax\/\">D\u00e9gr\u00e8vement de l\u2019exit tax<\/a><\/li>\n<li><a href=\"\/lexique\/destination-thailand-visa\/\">Destination Thailand Visa (DTV)<\/a><\/li>\n<li><a href=\"\/lexique\/difc\/\">DIFC<\/a><\/li>\n<li><a href=\"\/lexique\/directive-dac6\/\">Directive DAC6<\/a><\/li>\n<li><a href=\"\/lexique\/double-imposition\/\">Double imposition<\/a><\/li>\n<li><a href=\"\/lexique\/double-nationalite\/\">Double nationalit\u00e9<\/a><\/li>\n<li><a href=\"\/lexique\/double-residence-fiscale\/\">Double r\u00e9sidence fiscale<\/a><\/li>\n<li><a href=\"\/lexique\/droit-au-compte\/\">Droit au compte<\/a><\/li>\n<li><a href=\"\/lexique\/droit-d-option-lamal\/\">Droit d\u2019option LAMal des frontaliers<\/a><\/li>\n<li><a href=\"\/lexique\/droit-du-sang\/\">Droit du sang<\/a><\/li>\n<li><a href=\"\/lexique\/droit-du-sol\/\">Droit du sol<\/a><\/li>\n<\/ul>\n<h3>E<\/h3>\n<ul>\n<li><a href=\"\/lexique\/echange-automatique-d-informations-fiscales\/\">\u00c9change automatique d\u2019informations fiscales<\/a><\/li>\n<li><a href=\"\/lexique\/echange-automatique-de-renseignements\/\">\u00c9change automatique de renseignements<\/a><\/li>\n<li><a href=\"\/lexique\/echange-de-renseignements-fiscaux\/\">\u00c9change de renseignements fiscaux<\/a><\/li>\n<li><a href=\"\/lexique\/egalisation-fiscale\/\">\u00c9galisation fiscale (tax equalization)<\/a><\/li>\n<li><a href=\"\/lexique\/employment-pass-singapour\/\">Employment Pass de Singapour<\/a><\/li>\n<li><a href=\"\/lexique\/entree-express\/\">Entr\u00e9e express (Canada)<\/a><\/li>\n<li><a href=\"\/lexique\/estate-tax-americaine\/\">Estate tax am\u00e9ricaine<\/a><\/li>\n<li><a href=\"\/lexique\/etablissement-stable\/\">\u00c9tablissement stable<\/a><\/li>\n<li><a href=\"\/lexique\/etablissement-stable-dependant\/\">\u00c9tablissement stable d\u00e9pendant<\/a><\/li>\n<li><a href=\"\/lexique\/etat-ou-territoire-non-cooperatif-etnc\/\">\u00c9tat ou territoire non coop\u00e9ratif (ETNC)<\/a><\/li>\n<li><a href=\"\/lexique\/etias\/\">ETIAS<\/a><\/li>\n<li><a href=\"\/lexique\/exemption-avec-reserve-de-progressivite\/\">Exemption avec r\u00e9serve de progressivit\u00e9<\/a><\/li>\n<li><a href=\"\/lexique\/exit-tax\/\">Exit tax<\/a><\/li>\n<li><a href=\"\/lexique\/exoneration-salaire-activite-a-l-etranger\/\">Exon\u00e9ration des salaires pour activit\u00e9 \u00e0 l\u2019\u00e9tranger (article 81 A)<\/a><\/li>\n<li><a href=\"\/lexique\/expatriation-fiscale\/\">Expatriation fiscale<\/a><\/li>\n<li><a href=\"\/lexique\/expatrie\/\">Expatri\u00e9<\/a><\/li>\n<\/ul>\n<h3>F<\/h3>\n<ul>\n<li><a href=\"\/lexique\/fait-generateur\/\">Fait g\u00e9n\u00e9rateur<\/a><\/li>\n<li><a href=\"\/lexique\/fatca\/\">FATCA<\/a><\/li>\n<li><a href=\"\/lexique\/fbar\/\">FBAR<\/a><\/li>\n<li><a href=\"\/lexique\/fondation-de-famille\/\">Fondation de famille<\/a><\/li>\n<li><a href=\"\/lexique\/foreign-earned-income-exclusion\/\">Foreign earned income exclusion<\/a><\/li>\n<li><a href=\"\/lexique\/foreign-tax-credit\/\">Foreign tax credit<\/a><\/li>\n<li><a href=\"\/lexique\/forfait-fiscal-suisse\/\">Forfait fiscal suisse<\/a><\/li>\n<li><a href=\"\/lexique\/formulaire-3916\/\">Formulaire 3916<\/a><\/li>\n<li><a href=\"\/lexique\/formulaire-3916-bis\/\">Formulaire 3916-bis<\/a><\/li>\n<li><a href=\"\/lexique\/formulaire-8938\/\">Formulaire 8938<\/a><\/li>\n<li><a href=\"\/lexique\/formulaire-s1\/\">Formulaire S1<\/a><\/li>\n<li><a href=\"\/lexique\/formulaire-w-8ben\/\">Formulaire W-8BEN<\/a><\/li>\n<li><a href=\"\/lexique\/foyer-ou-lieu-de-sejour-principal\/\">Foyer ou lieu de s\u00e9jour principal<\/a><\/li>\n<li><a href=\"\/lexique\/frontalier-genevois\/\">Frontalier genevois<\/a><\/li>\n<li><a href=\"\/lexique\/frontalier-luxembourgeois\/\">Frontalier luxembourgeois<\/a><\/li>\n<\/ul>\n<h3>G<\/h3>\n<ul>\n<li><a href=\"\/lexique\/global-residence-programme-malte\/\">Global Residence Programme (Malte)<\/a><\/li>\n<li><a href=\"\/lexique\/golden-visa\/\">Golden visa<\/a><\/li>\n<li><a href=\"\/lexique\/golden-visa-emirats\/\">Golden visa des \u00c9mirats<\/a><\/li>\n<li><a href=\"\/lexique\/green-card\/\">Green card<\/a><\/li>\n<li><a href=\"\/lexique\/green-card-test\/\">Green card test<\/a><\/li>\n<\/ul>\n<h3>I<\/h3>\n<ul>\n<li><a href=\"\/lexique\/immatriculation-consulaire\/\">Immatriculation consulaire<\/a><\/li>\n<li><a href=\"\/lexique\/imposition-a-la-source\/\">Imposition \u00e0 la source<\/a><\/li>\n<li><a href=\"\/lexique\/imposition-des-pensions-de-retraite-a-l-etranger\/\">Imposition des pensions de retraite \u00e0 l\u2019\u00e9tranger<\/a><\/li>\n<li><a href=\"\/lexique\/impot-a-la-source-suisse\/\">Imp\u00f4t \u00e0 la source suisse<\/a><\/li>\n<li><a href=\"\/lexique\/impot-anticipe-suisse\/\">Imp\u00f4t anticip\u00e9 suisse<\/a><\/li>\n<li><a href=\"\/lexique\/impot-de-depart-canada\/\">Imp\u00f4t de d\u00e9part du Canada<\/a><\/li>\n<li><a href=\"\/lexique\/impot-sur-la-fortune-suisse\/\">Imp\u00f4t sur la fortune suisse<\/a><\/li>\n<li><a href=\"\/lexique\/impot-sur-le-patrimoine-espagnol\/\">Imp\u00f4t sur le patrimoine espagnol<\/a><\/li>\n<li><a href=\"\/lexique\/inheritance-tax-britannique\/\">Inheritance tax britannique<\/a><\/li>\n<li><a href=\"\/lexique\/inherited-ira\/\">Inherited IRA<\/a><\/li>\n<li><a href=\"\/lexique\/irpf-andorre\/\">IRPF (Andorre)<\/a><\/li>\n<li><a href=\"\/lexique\/irs\/\">IRS<\/a><\/li>\n<\/ul>\n<h3>L<\/h3>\n<ul>\n<li><a href=\"\/lexique\/lamal\/\">LAMal<\/a><\/li>\n<li><a href=\"\/lexique\/lex-koller\/\">Lex Koller<\/a><\/li>\n<li><a href=\"\/lexique\/libre-prestation-de-services\/\">Libre prestation de services (LPS)<\/a><\/li>\n<li><a href=\"\/lexique\/liste-ue-des-juridictions-non-cooperatives\/\">Liste de l\u2019Union europ\u00e9enne des juridictions non coop\u00e9ratives<\/a><\/li>\n<li><a href=\"\/lexique\/liste-des-etats-et-territoires-non-cooperatifs\/\">Liste des \u00c9tats et territoires non coop\u00e9ratifs<\/a><\/li>\n<li><a href=\"\/lexique\/llc\/\">LLC (Limited Liability Company)<\/a><\/li>\n<\/ul>\n<h3>M<\/h3>\n<ul>\n<li><a href=\"\/lexique\/maintien-au-regime-francais-de-securite-sociale\/\">Maintien au r\u00e9gime fran\u00e7ais de s\u00e9curit\u00e9 sociale<\/a><\/li>\n<li><a href=\"\/lexique\/malta-residence-and-visa-programme\/\">Malta Residence and Visa Programme<\/a><\/li>\n<li><a href=\"\/lexique\/marocain-residant-a-l-etranger\/\">Marocain r\u00e9sidant \u00e0 l\u2019\u00e9tranger (MRE)<\/a><\/li>\n<li><a href=\"\/lexique\/methode-de-l-imputation\/\">M\u00e9thode de l\u2019imputation<\/a><\/li>\n<li><a href=\"\/lexique\/modele-de-convention-fiscale-ocde\/\">Mod\u00e8le de convention fiscale de l\u2019OCDE<\/a><\/li>\n<\/ul>\n<h3>N<\/h3>\n<ul>\n<li><a href=\"\/lexique\/national-insurance\/\">National Insurance<\/a><\/li>\n<li><a href=\"\/lexique\/naturalisation-francaise\/\">Naturalisation fran\u00e7aise<\/a><\/li>\n<li><a href=\"\/lexique\/nomade-numerique\/\">Nomade num\u00e9rique<\/a><\/li>\n<li><a href=\"\/lexique\/non-dom-chypre\/\">Non-dom (Chypre)<\/a><\/li>\n<li><a href=\"\/lexique\/non-dom\/\">Non-dom (non-domicili\u00e9 britannique)<\/a><\/li>\n<li><a href=\"\/lexique\/non-resident-fiscal\/\">Non-r\u00e9sident fiscal<\/a><\/li>\n<li><a href=\"\/lexique\/norme-crs\/\">Norme CRS<\/a><\/li>\n<li><a href=\"\/lexique\/numero-d-identification-fiscale\/\">Num\u00e9ro d\u2019identification fiscale (NIF)<\/a><\/li>\n<\/ul>\n<h3>O<\/h3>\n<ul>\n<li><a href=\"\/lexique\/occupation-permit-maurice\/\">Occupation Permit (\u00cele Maurice)<\/a><\/li>\n<li><a href=\"\/lexique\/office-des-changes-maroc\/\">Office des changes (Maroc)<\/a><\/li>\n<li><a href=\"\/lexique\/offshore\/\">Offshore<\/a><\/li>\n<\/ul>\n<h3>P<\/h3>\n<ul>\n<li><a href=\"\/lexique\/paradis-fiscal\/\">Paradis fiscal<\/a><\/li>\n<li><a href=\"\/lexique\/passeport-europeen\/\">Passeport europ\u00e9en<\/a><\/li>\n<li><a href=\"\/lexique\/passeport-talent\/\">Passeport talent<\/a><\/li>\n<li><a href=\"\/lexique\/pea-et-expatriation\/\">PEA et expatriation<\/a><\/li>\n<li><a href=\"\/lexique\/permis-b-suisse\/\">Permis B (Suisse)<\/a><\/li>\n<li><a href=\"\/lexique\/permis-de-travail\/\">Permis de travail<\/a><\/li>\n<li><a href=\"\/lexique\/permis-g-frontalier\/\">Permis G (frontalier suisse)<\/a><\/li>\n<li><a href=\"\/lexique\/pfic\/\">PFIC<\/a><\/li>\n<li><a href=\"\/lexique\/pink-slip-chypre\/\">Pink slip (Chypre)<\/a><\/li>\n<li><a href=\"\/lexique\/plus-value-immobiliere-d-un-non-resident\/\">Plus-value immobili\u00e8re d\u2019un non-r\u00e9sident<\/a><\/li>\n<li><a href=\"\/lexique\/plus-value-latente\/\">Plus-value latente<\/a><\/li>\n<li><a href=\"\/lexique\/prime-d-impatriation\/\">Prime d\u2019impatriation<\/a><\/li>\n<li><a href=\"\/lexique\/principe-de-pleine-concurrence\/\">Principe de pleine concurrence<\/a><\/li>\n<li><a href=\"\/lexique\/prix-de-transfert\/\">Prix de transfert<\/a><\/li>\n<li><a href=\"\/lexique\/procedure-amiable-convention-fiscale\/\">Proc\u00e9dure amiable (convention fiscale)<\/a><\/li>\n<li><a href=\"\/lexique\/programme-vacances-travail\/\">Programme vacances-travail (PVT)<\/a><\/li>\n<li><a href=\"\/lexique\/protection-universelle-maladie-puma\/\">Protection universelle maladie (PUMa)<\/a><\/li>\n<\/ul>\n<h3>R<\/h3>\n<ul>\n<li><a href=\"\/lexique\/rapatriement-sanitaire\/\">Rapatriement sanitaire<\/a><\/li>\n<li><a href=\"\/lexique\/regime-fig\/\">R\u00e9gime FIG<\/a><\/li>\n<li><a href=\"\/lexique\/regimes-speciaux-expatries-impatries\/\">R\u00e9gimes sp\u00e9ciaux pour expatri\u00e9s et impatri\u00e9s<\/a><\/li>\n<li><a href=\"\/lexique\/regle-des-183-jours\/\">R\u00e8gle des 183 jours<\/a><\/li>\n<li><a href=\"\/lexique\/regle-des-6-ans-sur-10\/\">R\u00e8gle des 6 ans sur 10<\/a><\/li>\n<li><a href=\"\/lexique\/regle-des-60-jours-chypre\/\">R\u00e8gle des 60 jours (Chypre)<\/a><\/li>\n<li><a href=\"\/lexique\/regle-des-90-jours-sur-180\/\">R\u00e8gle des 90 jours sur 180<\/a><\/li>\n<li><a href=\"\/lexique\/reglement-ce-883-2004\/\">R\u00e8glement (CE) n\u00b0 883\/2004<\/a><\/li>\n<li><a href=\"\/lexique\/remittance-basis\/\">Remittance basis (Royaume-Uni)<\/a><\/li>\n<li><a href=\"\/lexique\/representant-fiscal\/\">Repr\u00e9sentant fiscal<\/a><\/li>\n<li><a href=\"\/lexique\/required-minimum-distribution\/\">Required minimum distribution (RMD)<\/a><\/li>\n<li><a href=\"\/lexique\/residence-active-andorre\/\">R\u00e9sidence active (Andorre)<\/a><\/li>\n<li><a href=\"\/lexique\/residence-fiscale\/\">R\u00e9sidence fiscale<\/a><\/li>\n<li><a href=\"\/lexique\/residence-habituelle-du-defunt\/\">R\u00e9sidence habituelle du d\u00e9funt<\/a><\/li>\n<li><a href=\"\/lexique\/residence-monegasque\/\">R\u00e9sidence mon\u00e9gasque<\/a><\/li>\n<li><a href=\"\/lexique\/residence-passive-andorre\/\">R\u00e9sidence passive (Andorre)<\/a><\/li>\n<li><a href=\"\/lexique\/retenue-a-la-source\/\">Retenue \u00e0 la source des non-r\u00e9sidents<\/a><\/li>\n<li><a href=\"\/lexique\/retenue-a-la-source-des-non-residents\/\">Retenue \u00e0 la source des non-r\u00e9sidents<\/a><\/li>\n<li><a href=\"\/lexique\/retraite-a-l-etranger\/\">Retraite \u00e0 l\u2019\u00e9tranger<\/a><\/li>\n<li><a href=\"\/lexique\/revenu-cadastral\/\">Revenu cadastral (Belgique)<\/a><\/li>\n<li><a href=\"\/lexique\/revenus-de-source-etrangere\/\">Revenus de source \u00e9trang\u00e8re<\/a><\/li>\n<li><a href=\"\/lexique\/revenus-de-source-francaise\/\">Revenus de source fran\u00e7aise<\/a><\/li>\n<li><a href=\"\/lexique\/roth-ira\/\">Roth IRA<\/a><\/li>\n<\/ul>\n<h3>S<\/h3>\n<ul>\n<li><a href=\"\/lexique\/salarie-detache\/\">Salari\u00e9 d\u00e9tach\u00e9<\/a><\/li>\n<li><a href=\"\/lexique\/salarie-impatrie\/\">Salari\u00e9 impatri\u00e9<\/a><\/li>\n<li><a href=\"\/lexique\/scpi-europeenne\/\">SCPI europ\u00e9enne<\/a><\/li>\n<li><a href=\"\/lexique\/sepa\/\">SEPA<\/a><\/li>\n<li><a href=\"\/lexique\/seuil-de-34-jours-de-teletravail\/\">Seuil de 34 jours de t\u00e9l\u00e9travail (Luxembourg)<\/a><\/li>\n<li><a href=\"\/lexique\/siege-de-direction-effective\/\">Si\u00e8ge de direction effective<\/a><\/li>\n<li><a href=\"\/lexique\/sip-des-non-residents\/\">SIP des non-r\u00e9sidents<\/a><\/li>\n<li><a href=\"\/lexique\/social-security-americaine\/\">Social Security am\u00e9ricaine<\/a><\/li>\n<li><a href=\"\/lexique\/societes-etrangeres-controlees-article-209-b\/\">Soci\u00e9t\u00e9s \u00e9trang\u00e8res contr\u00f4l\u00e9es (article 209 B)<\/a><\/li>\n<li><a href=\"\/lexique\/special-defence-contribution\/\">Special Defence Contribution (Chypre)<\/a><\/li>\n<li><a href=\"\/lexique\/spf-luxembourgeois\/\">SPF luxembourgeois<\/a><\/li>\n<li><a href=\"\/lexique\/statutory-residence-test\/\">Statutory Residence Test (Royaume-Uni)<\/a><\/li>\n<li><a href=\"\/lexique\/substantial-presence-test\/\">Substantial presence test<\/a><\/li>\n<li><a href=\"\/lexique\/succession-d-un-non-resident\/\">Succession d\u2019un non-r\u00e9sident<\/a><\/li>\n<li><a href=\"\/lexique\/sursis-de-paiement-exit-tax\/\">Sursis de paiement de l\u2019exit tax<\/a><\/li>\n<\/ul>\n<h3>T<\/h3>\n<ul>\n<li><a href=\"\/lexique\/taux-minimum-d-imposition-des-non-residents\/\">Taux minimum d\u2019imposition des non-r\u00e9sidents<\/a><\/li>\n<li><a href=\"\/lexique\/taxe-caiman\/\">Taxe Ca\u00efman (Belgique)<\/a><\/li>\n<li><a href=\"\/lexique\/taxe-de-3-pour-cent-sur-les-immeubles\/\">Taxe de 3 % sur les immeubles<\/a><\/li>\n<li><a href=\"\/lexique\/taxe-sur-les-comptes-titres-belge\/\">Taxe sur les comptes-titres (Belgique)<\/a><\/li>\n<li><a href=\"\/lexique\/taxe-sur-les-services-numeriques\/\">Taxe sur les services num\u00e9riques<\/a><\/li>\n<li><a href=\"\/lexique\/territorialite-de-l-impot\/\">Territorialit\u00e9 de l\u2019imp\u00f4t<\/a><\/li>\n<li><a href=\"\/lexique\/totalisation-des-periodes-d-assurance\/\">Totalisation des p\u00e9riodes d\u2019assurance<\/a><\/li>\n<li><a href=\"\/lexique\/travailleur-frontalier\/\">Travailleur frontalier<\/a><\/li>\n<li><a href=\"\/lexique\/trust-discretionnaire\/\">Trust discr\u00e9tionnaire<\/a><\/li>\n<li><a href=\"\/lexique\/trust-revocable\/\">Trust r\u00e9vocable<\/a><\/li>\n<li><a href=\"\/lexique\/trustee\/\">Trustee<\/a><\/li>\n<li><a href=\"\/lexique\/trusts-et-fondations\/\">Trusts et fondations<\/a><\/li>\n<\/ul>\n<h3>U<\/h3>\n<ul>\n<li><a href=\"\/lexique\/us-person\/\">US Person<\/a><\/li>\n<\/ul>\n<h3>V<\/h3>\n<ul>\n<li><a href=\"\/lexique\/virement-international\/\">Virement international<\/a><\/li>\n<li><a href=\"\/lexique\/visa-long-sejour\/\">Visa long s\u00e9jour<\/a><\/li>\n<li><a href=\"\/lexique\/visa-retraite\/\">Visa retrait\u00e9<\/a><\/li>\n<li><a href=\"\/lexique\/visa-retraite-thailande\/\">Visa retraite Tha\u00eflande (O-A)<\/a><\/li>\n<li><a href=\"\/lexique\/visa-schengen\/\">Visa Schengen<\/a><\/li>\n<\/ul>\n<h3>Z<\/h3>\n<ul>\n<li><a href=\"\/lexique\/zone-franche-dubai\/\">Zone franche de Duba\u00ef<\/a><\/li>\n<\/ul>\n<\/div>\n<\/div>\n<\/section>\n<section class=\"art-s\">\n<div class=\"in\">\n<div class=\"prose\">\n<h2>Les autres th\u00e8mes du lexique<\/h2>\n<\/div>\n<div class=\"grid3\"><a class=\"card\" href=\"\/lexique\/fiscalite-impots\/\"><span class=\"t\">Fiscalit\u00e9 et imp\u00f4ts<\/span><span class=\"p\">168 d\u00e9finitions.<\/span><span class=\"o\">Lire<\/span><\/a><a class=\"card\" href=\"\/lexique\/succession-transmission\/\"><span class=\"t\">Succession et transmission<\/span><span class=\"p\">173 d\u00e9finitions.<\/span><span class=\"o\">Lire<\/span><\/a><a class=\"card\" href=\"\/lexique\/immobilier\/\"><span class=\"t\">Immobilier et investissement locatif<\/span><span class=\"p\">153 d\u00e9finitions.<\/span><span class=\"o\">Lire<\/span><\/a><a class=\"card\" href=\"\/lexique\/assurance-vie-epargne\/\"><span class=\"t\">Assurance-vie, \u00e9pargne et placements<\/span><span class=\"p\">135 d\u00e9finitions.<\/span><span class=\"o\">Lire<\/span><\/a><a class=\"card\" href=\"\/lexique\/bourse-marches\/\"><span class=\"t\">Bourse, march\u00e9s et produits financiers<\/span><span class=\"p\">236 d\u00e9finitions.<\/span><span class=\"o\">Lire<\/span><\/a><a class=\"card\" href=\"\/lexique\/retraite-prevoyance\/\"><span class=\"t\">Retraite et pr\u00e9voyance<\/span><span class=\"p\">98 d\u00e9finitions.<\/span><span class=\"o\">Lire<\/span><\/a><a class=\"card\" href=\"\/lexique\/entreprise-dirigeant\/\"><span class=\"t\">Entreprise, dirigeant et professionnels<\/span><span class=\"p\">219 d\u00e9finitions.<\/span><span class=\"o\">Lire<\/span><\/a><a class=\"card\" href=\"\/lexique\/credit-banque\/\"><span class=\"t\">Cr\u00e9dit, banque et financement<\/span><span class=\"p\">193 d\u00e9finitions.<\/span><span class=\"o\">Lire<\/span><\/a><a class=\"card\" href=\"\/lexique\/famille-regimes-matrimoniaux\/\"><span class=\"t\">Famille, mariage et protection<\/span><span class=\"p\">68 d\u00e9finitions.<\/span><span class=\"o\">Lire<\/span><\/a><a class=\"card\" href=\"\/lexique\/\"><span class=\"t\">Tout le lexique de A \u00e0 Z<\/span><span class=\"p\">1641 d\u00e9finitions.<\/span><span class=\"o\">Lire<\/span><\/a><\/div>\n<\/div>\n<\/section>\n<section class=\"art-s\">\n<div class=\"in cta-t\">\n<h2>Cette notion concerne votre patrimoine ?<\/h2>\n<p>Vous vous demandez ce que cette notion change pour votre situation ? Prenez rendez-vous avec Balmont Conseil, cabinet de gestion de patrimoine install\u00e9 \u00e0 Lyon depuis bient\u00f4t 14 ans, pour en parler avec un conseiller.<\/p>\n<div class=\"sign\">\n<p><b>Alexis Sagnier<\/b>Fondateur de Balmont Conseil, Lyon<\/p>\n<\/div>\n<div class=\"ctas\"><a class=\"btn\" href=\"https:\/\/calendly.com\/asagnier-balmontconseil\/rendez-vous-de-conseil-patrimonial-45-min?utm_source=balmontconseil.com&amp;utm_medium=page&amp;utm_content=partenaire-prepar-vie\">Prendre rendez-vous<\/a><a class=\"btn2\" href=\"\/lexique\/\">Tout le lexique<\/a><\/div>\n<\/div>\n<\/section>\n<\/div>\n","protected":false},"excerpt":{"rendered":"<p>Expatriation et fiscalit\u00e9 internationale<\/p>","protected":false},"author":5,"featured_media":0,"parent":11005,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"_acf_changed":false,"mfn-post-hide-title":"","footnotes":""},"class_list":["post-17934","page","type-page","status-publish","hentry"],"acf":[],"_links":{"self":[{"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/pages\/17934","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/pages"}],"about":[{"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/types\/page"}],"author":[{"embeddable":true,"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/users\/5"}],"replies":[{"embeddable":true,"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/comments?post=17934"}],"version-history":[{"count":0,"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/pages\/17934\/revisions"}],"up":[{"embeddable":true,"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/pages\/11005"}],"wp:attachment":[{"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/media?parent=17934"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}