{"id":19868,"date":"2026-11-07T22:07:57","date_gmt":"2026-11-07T21:07:57","guid":{"rendered":"https:\/\/balmontconseil.com\/lexique\/declaration-2047\/"},"modified":"2026-11-07T22:54:25","modified_gmt":"2026-11-07T21:54:25","slug":"declaration-2047","status":"publish","type":"page","link":"https:\/\/balmontconseil.com\/en\/lexique\/declaration-2047\/","title":{"rendered":"D\u00e9claration 2047 : d\u00e9finition, revenus \u00e9trangers et cr\u00e9dit d\u2019imp\u00f4t"},"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> \/ <a href=\"\/lexique\/expatriation-international\/\" class=\"hub\">Expatriation et fiscalit\u00e9 internationale<\/a> \/ D\u00e9claration 2047<\/p>\n<p class=\"k\">Lexique \u00b7 Expatriation<\/p>\n<h1>D\u00e9claration 2047 : d\u00e9finition, revenus \u00e9trangers et cr\u00e9dit d\u2019imp\u00f4t<\/h1>\n<p class=\"byline\">R\u00e9dig\u00e9 par Alexis Sagnier, fondateur de Balmont Conseil (Lyon). Publi\u00e9 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 d\u00e9claration n\u00b0 2047 est l&rsquo;annexe de la d\u00e9claration de revenus fran\u00e7aise sur laquelle un r\u00e9sident de France d\u00e9clare ses revenus de source \u00e9trang\u00e8re : salaires, pensions, <a href=\"\/ressources\/glossaire-patrimonial\/revenus-fonciers\/\" class=\"lx\">revenus fonciers<\/a>, dividendes, int\u00e9r\u00eats et plus-values encaiss\u00e9s hors de France ou provenant d&rsquo;un autre pays. Elle permet de d\u00e9terminer le mode d&rsquo;\u00e9limination de la double imposition pr\u00e9vu par la <a href=\"\/lexique\/convention-fiscale\/\" class=\"lx\">convention fiscale<\/a> applicable.<\/p>\n<h2>Comment \u00e7a marche<\/h2>\n<p>Chaque revenu \u00e9tranger est report\u00e9 sur la 2047 avec le pays d&rsquo;origine, son montant et l&rsquo;imp\u00f4t \u00e9ventuellement pay\u00e9 sur place, puis report\u00e9 dans les cases correspondantes de la <a href=\"\/ressources\/glossaire-patrimonial\/declaration-2042\/\" class=\"lx\">d\u00e9claration 2042<\/a>. Selon la convention, le revenu ouvre droit soit \u00e0 un cr\u00e9dit d&rsquo;imp\u00f4t \u00e9gal \u00e0 l&rsquo;imp\u00f4t fran\u00e7ais (m\u00e9thode de l&rsquo;exon\u00e9ration avec taux effectif, utilis\u00e9e par exemple pour les salaires impos\u00e9s \u00e0 l&rsquo;\u00e9tranger), soit \u00e0 un cr\u00e9dit d&rsquo;imp\u00f4t \u00e9gal \u00e0 l&rsquo;imp\u00f4t \u00e9tranger plafonn\u00e9 \u00e0 l&rsquo;imp\u00f4t fran\u00e7ais (m\u00e9thode de l&rsquo;imputation, fr\u00e9quente pour les dividendes et int\u00e9r\u00eats).<\/p>\n<p>Les revenus per\u00e7us dans un pays sans convention fiscale sont impos\u00e9s en France sans cr\u00e9dit d&rsquo;imp\u00f4t, l&rsquo;imp\u00f4t \u00e9tranger \u00e9tant seulement d\u00e9ductible du revenu. Les comptes et contrats d\u00e9tenus \u00e0 l&rsquo;\u00e9tranger se d\u00e9clarent, eux, sur les formulaires 3916 et 3916-bis.<\/p>\n<h2>Exemple concret<\/h2>\n<p>Un r\u00e9sident fran\u00e7ais per\u00e7oit 4 000 \u20ac de dividendes d&rsquo;actions suisses, sur lesquels la Suisse a retenu 35 %. La convention plafonne la retenue \u00e0 15 % : il d\u00e9clare 4 000 \u20ac sur la 2047, obtient un cr\u00e9dit d&rsquo;imp\u00f4t de 600 \u20ac en France et r\u00e9clame \u00e0 l&rsquo;administration suisse le remboursement des 800 \u20ac retenus en trop.<\/p>\n<h2>Points de vigilance<\/h2>\n<ul>\n<li>Les revenus d\u00e9j\u00e0 impos\u00e9s \u00e0 l&rsquo;\u00e9tranger restent \u00e0 d\u00e9clarer en France : l&rsquo;oubli est une omission, m\u00eame sans imp\u00f4t suppl\u00e9mentaire.<\/li>\n<li>Les montants se d\u00e9clarent en euros, convertis au cours du jour de l&rsquo;encaissement.<\/li>\n<li>Les pensions \u00e9trang\u00e8res rel\u00e8vent de r\u00e8gles variables : certaines sont imposables seulement dans l&rsquo;\u00c9tat de la source.<\/li>\n<li>Les contrats d&rsquo;<a href=\"\/lexique\/assurance-vie-entiere\/\" class=\"lx\">assurance-vie<\/a> \u00e9trangers et les cryptoactifs suivent leurs propres annexes.<\/li>\n<\/ul>\n<h2>Termes voisins<\/h2>\n<p><a href=\"\/lexique\/double-imposition\/\">Double imposition<\/a>, <a href=\"\/lexique\/revenus-de-source-etrangere\/\">Revenus de source \u00e9trang\u00e8re<\/a>, <a href=\"\/lexique\/retenue-a-la-source\/\">Retenue \u00e0 la source<\/a>, <a href=\"\/lexique\/residence-fiscale\/\">R\u00e9sidence fiscale<\/a>.<\/p>\n<\/div>\n<\/div>\n<\/section>\n<section class=\"art-s rel-maillage\">\n<div class=\"in\">\n<div class=\"prose\">\n<h2>D\u00e9finitions li\u00e9es \u00e0 D\u00e9claration 2047<\/h2>\n<\/div>\n<div class=\"grid3\"><a class=\"card\" href=\"\/lexique\/credit-d-impot-conventionnel\/\"><span class=\"t\">Cr\u00e9dit d\u2019imp\u00f4t conventionnel<\/span><span class=\"p\">D\u00e9finition, m\u00e9canisme et points cl\u00e9s.<\/span><span class=\"o\">Lire<\/span><\/a><a class=\"card\" href=\"\/lexique\/compte-a-l-etranger\/\"><span class=\"t\">Compte \u00e0 l\u2019\u00e9tranger<\/span><span class=\"p\">D\u00e9finition, m\u00e9canisme et points cl\u00e9s.<\/span><span class=\"o\">Lire<\/span><\/a><a class=\"card\" href=\"\/lexique\/methode-de-l-imputation\/\"><span class=\"t\">M\u00e9thode de l\u2019imputation<\/span><span class=\"p\">D\u00e9finition, m\u00e9canisme et points cl\u00e9s.<\/span><span class=\"o\">Lire<\/span><\/a><a class=\"card\" href=\"\/lexique\/credit-d-impot-egal-a-l-impot-etranger\/\"><span class=\"t\">Cr\u00e9dit d\u2019imp\u00f4t \u00e9gal \u00e0 l\u2019imp\u00f4t \u00e9tranger<\/span><span class=\"p\">D\u00e9finition, m\u00e9canisme et points cl\u00e9s.<\/span><span class=\"o\">Lire<\/span><\/a><a class=\"card\" href=\"\/lexique\/formulaire-3916-bis\/\"><span class=\"t\">Formulaire 3916-bis<\/span><span class=\"p\">D\u00e9finition, m\u00e9canisme et points cl\u00e9s.<\/span><span class=\"o\">Lire<\/span><\/a><a class=\"card\" href=\"\/lexique\/credit-d-impot-egal-a-l-impot-francais\/\"><span class=\"t\">Cr\u00e9dit d\u2019imp\u00f4t \u00e9gal \u00e0 l\u2019imp\u00f4t fran\u00e7ais<\/span><span class=\"p\">D\u00e9finition, m\u00e9canisme et points cl\u00e9s.<\/span><span class=\"o\">Lire<\/span><\/a><\/div>\n<div class=\"prose\">\n<h2>Pour approfondir : nos articles<\/h2>\n<\/div>\n<div class=\"grid3\"><a class=\"card\" href=\"\/blog\/investir-immobilier-etranger-loyers-impots-france\/\"><span class=\"t\">Investir dans l\u2019immobilier \u00e0 l\u2019\u00e9tranger : loyers et imp\u00f4t en France<\/span><span class=\"p\">Article du blog Balmont Conseil.<\/span><span class=\"o\">Lire<\/span><\/a><a class=\"card\" href=\"\/blog\/convention-fiscale-france-etats-unis-resident-francais\/\"><span class=\"t\">Convention fiscale France\u2013\u00c9tats-Unis : r\u00e9sident fran\u00e7ais et revenus am\u00e9ricains<\/span><span class=\"p\">Article du blog Balmont Conseil.<\/span><span class=\"o\">Lire<\/span><\/a><a class=\"card\" href=\"\/blog\/scpi-internationale-fiscalite-loyers-etrangers\/\"><span class=\"t\">SCPI internationale : comment d\u00e9clarer et taxer les loyers \u00e9trangers ?<\/span><span class=\"p\">Article du blog Balmont Conseil.<\/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<section class=\"alt art-alt\">\n<div class=\"in\">\n<p class=\"k\">Questions fr\u00e9quentes<\/p>\n<div class=\"faq\">\n<details>\n<summary>Qui doit remplir la 2047 ?<\/summary>\n<div class=\"rep\">\n<p>Tout <a href=\"\/ressources\/glossaire-patrimonial\/resident-fiscal\/\" class=\"lx\">r\u00e9sident fiscal<\/a> fran\u00e7ais qui a per\u00e7u au moins un revenu de source \u00e9trang\u00e8re dans l&rsquo;ann\u00e9e, quel que soit son montant.<\/p>\n<\/div>\n<\/details>\n<details>\n<summary>La 2047 remplace-t-elle la d\u00e9claration 3916 ?<\/summary>\n<div class=\"rep\">\n<p>Non. La 2047 d\u00e9clare des revenus ; la 3916 d\u00e9clare l&rsquo;existence de comptes, contrats et portefeuilles d&rsquo;actifs num\u00e9riques d\u00e9tenus \u00e0 l&rsquo;\u00e9tranger.<\/p>\n<\/div>\n<\/details>\n<details>\n<summary>Comment d\u00e9clarer en ligne ?<\/summary>\n<div class=\"rep\">\n<p>En cochant l&rsquo;annexe 2047 dans la d\u00e9claration en ligne ; les cases se reportent automatiquement dans la 2042.<\/p>\n<\/div>\n<\/details>\n<\/div>\n<\/div>\n<\/section>\n<section class=\"alt src art-alt\">\n<div class=\"in\">\n<p class=\"k\">Source officielle<\/p>\n<p>impots.gouv.fr \u2014 Formulaire 2047 et sa notice ; conventions fiscales bilat\u00e9rales<\/p>\n<\/div>\n<\/section>\n<\/div>\n","protected":false},"excerpt":{"rendered":"<p>La d\u00e9claration n\u00b0 2047 est l&rsquo;annexe de la d\u00e9claration de revenus fran\u00e7aise sur laquelle un r\u00e9sident de France d\u00e9clare ses revenus de source \u00e9trang\u00e8re : salaires, pensions, revenus fonciers, dividendes, int\u00e9r\u00eats et plus-values encaiss\u00e9s hors de France ou provenant d&rsquo;un autre pays. Elle permet de d\u00e9te<\/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-19868","page","type-page","status-publish","hentry"],"acf":[],"_links":{"self":[{"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/pages\/19868","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=19868"}],"version-history":[{"count":1,"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/pages\/19868\/revisions"}],"predecessor-version":[{"id":20363,"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/pages\/19868\/revisions\/20363"}],"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=19868"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}