{"id":22696,"date":"2026-11-08T11:53:12","date_gmt":"2026-11-08T10:53:12","guid":{"rendered":"https:\/\/balmontconseil.com\/conventions-fiscales\/bresil\/double-imposition\/"},"modified":"2026-11-08T16:43:54","modified_gmt":"2026-11-08T15:43:54","slug":"double-imposition","status":"publish","type":"page","link":"https:\/\/balmontconseil.com\/en\/conventions-fiscales\/bresil\/double-imposition\/","title":{"rendered":"Impos\u00e9 en France et au Br\u00e9sil\u00a0: comment la double imposition est-elle \u00e9vit\u00e9e\u00a0? L\u2019article 22 de la convention"},"content":{"rendered":"<style>@import url('https:\/\/fonts.googleapis.com\/css2?family=Inter:wght@400;500;600&family=Geist+Mono:wght@500&display=swap');#Content>.content_wrapper>.mfn-page-title{display:none!important}#Subheader{display:none!important}#Content{padding-top:0!important}#Content .section_wrapper{max-width:none;padding:0}html,body{overflow-x:clip}#bcv,#bcv :where(*:not(svg,svg *)){all:revert;box-sizing:border-box}#bcv{--bg:#F6F5F1;--card:#FFFFFF;--border:#E4E2DA;--text:#111311;--muted:#5B615E;--dim:#8A908C;--lime:#C8F020;--dark:#0B1317;--limed:#E6FF2A;--dtext:#F2F5F4;--dmuted:#8FA3AD;--dborder:#2B3B45}#bcv *{box-sizing:border-box}#bcv{-webkit-text-size-adjust:100%}#bcv{margin:0;background:var(--bg);color:var(--text);font-family:Inter,system-ui,-apple-system,\"Segoe UI\",Helvetica,Arial,sans-serif;font-size:15px;line-height:1.55;-webkit-font-smoothing:antialiased}#bcv a{color:inherit}#bcv .mono{font-family:\"Geist 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16px;font-size:13px}#bcv{padding-bottom:64px}}#bcv{display:block;width:100vw;max-width:100vw;margin-left:calc(50% - 50vw);margin-right:calc(50% - 50vw);-webkit-text-fill-color:currentColor;text-align:left;padding-top:100px}@media(max-width:1239px){#bcv{padding-top:84px}}#bcv :where(*){-webkit-text-fill-color:currentColor}#bcv .btn.ghost{color:var(--dtext)!important;-webkit-text-fill-color:var(--dtext)!important}<\/style><script type=\"application\/ld+json\">{\"@context\":\"https:\/\/schema.org\",\"@type\":\"FAQPage\",\"mainEntity\":[{\"@type\":\"Question\",\"name\":\"Une plus-value br\u00e9silienne est-elle exon\u00e9r\u00e9e en France ?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"Non : l\u2019article 13 figure dans la liste de l\u2019alin\u00e9a c, qui pr\u00e9voit un cr\u00e9dit d\u2019imp\u00f4t et non une exon\u00e9ration (article 22, paragraphe 2, c).\"}},{\"@type\":\"Question\",\"name\":\"Le cr\u00e9dit d\u2019imp\u00f4t peut-il d\u00e9passer l\u2019imp\u00f4t fran\u00e7ais ?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"Non. Il est accord\u00e9 dans la limite de l\u2019imp\u00f4t fran\u00e7ais aff\u00e9rent \u00e0 ces m\u00eames revenus (article 22, paragraphe 2, c).\"}},{\"@type\":\"Question\",\"name\":\"Comment le Br\u00e9sil \u00e9limine-t-il la double imposition ?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"Il accorde un cr\u00e9dit \u00e9quivalent \u00e0 l\u2019imp\u00f4t pay\u00e9 en France, sans d\u00e9passer la fraction de l\u2019imp\u00f4t br\u00e9silien correspondant \u00e0 ce revenu (article 22, paragraphe 1).\"}}]}<\/script><div id=\"bcv\" class=\"final\"><div class=\"wrap\">\n<div class=\"crumbs\"><a href=\"\/\">Accueil<\/a> \u203a <a href=\"\/conventions-fiscales\/\">Conventions fiscales<\/a> \u203a <a href=\"\/conventions-fiscales\/bresil\/\">France\u2013Br\u00e9sil<\/a> \u203a Article 22 \u00b7 Double imposition<\/div>\n<div class=\"grid\"><main class=\"main\">\n<div class=\"meta\"><span class=\"pill mono\">Convention France\u2013Br\u00e9sil<\/span><span class=\"metaline\">Convention sign\u00e9e \u00e0 Brasilia le 10 septembre 1971 (avec un protocole)<\/span><\/div>\n<h1>Impos\u00e9 en France et au Br\u00e9sil\u00a0: comment la double imposition est-elle \u00e9vit\u00e9e\u00a0? L\u2019article 22 de la convention<\/h1>\n<p class=\"lead\">La France combine deux m\u00e9thodes\u00a0: elle exon\u00e8re la plupart des revenus imposables au Br\u00e9sil, et accorde un cr\u00e9dit d\u2019imp\u00f4t pour les dividendes, int\u00e9r\u00eats, redevances, plus-values et quelques autres revenus. Le Br\u00e9sil, lui, accorde un cr\u00e9dit \u00e9gal \u00e0 l\u2019imp\u00f4t pay\u00e9 en France, dans une limite proportionnelle.<\/p>\n<div class=\"tags\"><a class=\"tag\" href=\"\/conventions-fiscales\/bresil\/residence-fiscale\/\">R\u00e9sidence fiscale<\/a><a class=\"tag\" href=\"\/conventions-fiscales\/bresil\/pensions-retraite\/\">Pensions de retraite<\/a><a class=\"tag\" href=\"\/conventions-fiscales\/bresil\/fonction-publique\/\">Fonction publique<\/a><a class=\"tag\" href=\"\/conventions-fiscales\/bresil\/revenus-immobiliers\/\">Revenus immobiliers<\/a><\/div>\n<div class=\"cover\"><img decoding=\"async\" src=\"https:\/\/balmontconseil.com\/wp-content\/uploads\/2026\/11\/convention-bresil.webp\" alt=\"Rio de Janeiro, Br\u00e9sil\" loading=\"eager\"><div class=\"cap\"><span class=\"chip mono\">Article 22 \u00b7 Double imposition<\/span><b>Rio de Janeiro, Br\u00e9sil<\/b><\/div><\/div><div style=\"height:26px\"><\/div>\n<div class=\"card bref\"><span class=\"mono\">En bref<\/span><ul><li>Pour un r\u00e9sident de France, les revenus imposables au Br\u00e9sil sont exon\u00e9r\u00e9s d\u2019imp\u00f4t fran\u00e7ais, sauf ceux vis\u00e9s aux alin\u00e9as b et c (article 22, paragraphe 2, a).<\/li><li>Les revenus des articles 10, 11, 12, 13, 14, 16 et 17 ouvrent droit \u00e0 un cr\u00e9dit d\u2019imp\u00f4t correspondant \u00e0 l\u2019imp\u00f4t br\u00e9silien, dans la limite de l\u2019imp\u00f4t fran\u00e7ais aff\u00e9rent (article 22, paragraphe 2, c).<\/li><li>Pour les dividendes, int\u00e9r\u00eats et certaines redevances, l\u2019imp\u00f4t br\u00e9silien est consid\u00e9r\u00e9 comme per\u00e7u au taux minimum de 20 % (article 22, paragraphe 2, d).<\/li><li>Pour un r\u00e9sident du Br\u00e9sil, l\u2019imp\u00f4t pay\u00e9 en France ouvre droit \u00e0 un cr\u00e9dit sur l\u2019imp\u00f4t br\u00e9silien, plafonn\u00e9 \u00e0 la fraction correspondant \u00e0 ce revenu (article 22, paragraphe 1).<\/li><\/ul><\/div>\n<h2>Quelle m\u00e9thode s\u2019applique c\u00f4t\u00e9 France\u00a0?<\/h2><div class=\"qt\"><div class=\"r h mono\"><span>Votre situation<\/span><span>Qui impose<\/span><span>Texte<\/span><\/div><div class=\"r\"><span>Salaires et loyers imposables au Br\u00e9sil<\/span><span class=\"etat \">Exon\u00e9ration en France, taux effectif possible<\/span><span class=\"ref\">Art. 22 \u00a7 2 a et e<\/span><\/div><div class=\"r\"><span>Dividendes, int\u00e9r\u00eats, redevances br\u00e9siliens<\/span><span class=\"etat \">Cr\u00e9dit d\u2019imp\u00f4t, taux minimum de 20 % pour le calcul<\/span><span class=\"ref\">Art. 22 \u00a7 2 c et d<\/span><\/div><div class=\"r\"><span>Plus-values, professions lib\u00e9rales, jetons de pr\u00e9sence, artistes<\/span><span class=\"etat \">Cr\u00e9dit d\u2019imp\u00f4t plafonn\u00e9<\/span><span class=\"ref\">Art. 22 \u00a7 2 c<\/span><\/div><div class=\"r\"><span>Soci\u00e9t\u00e9 fran\u00e7aise d\u00e9tenant au moins 10 % d\u2019une soci\u00e9t\u00e9 br\u00e9silienne<\/span><span class=\"etat \">Dividendes hors imp\u00f4t sur les soci\u00e9t\u00e9s, sauf quote-part de 5 %<\/span><span class=\"ref\">Art. 22 \u00a7 2 b<\/span><\/div><div class=\"r\"><span>R\u00e9sident du Br\u00e9sil impos\u00e9 en France<\/span><span class=\"etat \">Cr\u00e9dit sur l\u2019imp\u00f4t br\u00e9silien<\/span><span class=\"ref\">Art. 22 \u00a7 1<\/span><\/div><\/div><div style=\"height:20px\"><\/div>\n<h2>Le texte de la convention<\/h2><div class=\"cit\"><div><span class=\"mono\">Article 22, paragraphe 2, a<\/span><p>\u00ab Les revenus autres que ceux vis\u00e9s aux alin\u00e9as b et c ci-dessous sont exon\u00e9r\u00e9s des imp\u00f4ts fran\u00e7ais mentionn\u00e9s au paragraphe 1 a de l&#x27;article 2, lorsque ces revenus sont imposables au Br\u00e9sil en vertu de la pr\u00e9sente Convention. \u00bb<\/p><\/div><\/div><div class=\"cit\"><div><span class=\"mono\">Article 22, paragraphe 2, c et d<\/span><p>\u00ab En ce qui concerne les revenus vis\u00e9s aux articles 10, 11, 12, 13, 14, 16 et 17 qui ont support\u00e9 l&#x27;imp\u00f4t br\u00e9silien conform\u00e9ment aux dispositions desdits articles, la France accorde aux r\u00e9sidents de France percevant de tels revenus de source br\u00e9silienne un cr\u00e9dit d&#x27;imp\u00f4t correspondant \u00e0 l&#x27;imp\u00f4t per\u00e7u au Br\u00e9sil et dans la limite de l&#x27;imp\u00f4t fran\u00e7ais aff\u00e9rent \u00e0 ces m\u00eames revenus. [\u2026] En ce qui concerne les revenus vis\u00e9s aux articles 10, 11 et au paragraphe 2 c de l&#x27;article 12, l&#x27;imp\u00f4t br\u00e9silien est consid\u00e9r\u00e9 comme ayant \u00e9t\u00e9 per\u00e7u au taux minimum de 20 p. cent. \u00bb<\/p><\/div><\/div><div class=\"cit\"><div><span class=\"mono\">Article 22, paragraphe 1<\/span><p>\u00ab Lorsqu&#x27;un r\u00e9sident du Br\u00e9sil per\u00e7oit un revenu qui est imposable au Br\u00e9sil conform\u00e9ment \u00e0 sa l\u00e9gislation interne et que ce revenu est impos\u00e9 en France selon les dispositions de la pr\u00e9sente Convention, le Br\u00e9sil accorde pour l&#x27;application de son imp\u00f4t un cr\u00e9dit d&#x27;imp\u00f4t \u00e9quivalent \u00e0 l&#x27;imp\u00f4t pay\u00e9 en France. \u00bb<\/p><\/div><\/div><p class=\"note2\">Texte publi\u00e9 par impots.gouv.fr.<\/p>\n<h2>Comment la France \u00e9limine la double imposition<\/h2><p>Pour un r\u00e9sident de France, le m\u00e9canisme d\u00e9pend de la nature du revenu br\u00e9silien\u00a0:<\/p><ol class=\"steps\"><li><span class=\"n\">1<\/span><div><b>Identifier l\u2019article<\/b><span>Rattacher le revenu \u00e0 son article de la convention.<\/span><\/div><\/li><li><span class=\"n\">2<\/span><div><b>Articles 10 \u00e0 14, 16 et 17<\/b><span>Imposition en France avec cr\u00e9dit \u00e9gal \u00e0 l\u2019imp\u00f4t br\u00e9silien, plafonn\u00e9 \u00e0 l\u2019imp\u00f4t fran\u00e7ais aff\u00e9rent.<\/span><\/div><\/li><li><span class=\"n\">3<\/span><div><b>Taux minimum de 20 %<\/b><span>Pour les dividendes, int\u00e9r\u00eats et certaines redevances, le cr\u00e9dit est calcul\u00e9 sur un imp\u00f4t br\u00e9silien r\u00e9put\u00e9 per\u00e7u \u00e0 20 % au moins.<\/span><\/div><\/li><li><span class=\"n\">4<\/span><div><b>Autres revenus<\/b><span>Exon\u00e9ration en France s\u2019ils sont imposables au Br\u00e9sil, avec prise en compte possible pour le taux.<\/span><\/div><\/li><\/ol>\n<h2>Ce qu\u2019ont jug\u00e9 les tribunaux<\/h2><div class=\"decs\"><a class=\"dec\" href=\"\/decisions\/footballeur-impatrie-au-psg-le-credit-d-impot-argentin-limite-aux-matchs-joues\/\"><div class=\"h\"><span class=\"pill mono\">CAA Paris<\/span><small>5 juin 2024<\/small><\/div><p>Footballeur impatri\u00e9 au PSG\u00a0: le cr\u00e9dit d&#x27;imp\u00f4t argentin limit\u00e9 aux matchs jou\u00e9s en Argentine, mais l&#x27;\u00e9talement de la prime d&#x27;impatriation survit au d\u00e9part<\/p><i>Lire la d\u00e9cision \u2192<\/i><\/a><a class=\"dec\" href=\"\/decisions\/plus-value-de-source-bresilienne-d-une-residente-francaise-la-convention\/\"><div class=\"h\"><span class=\"pill mono\">CE<\/span><small>14 avril 2022<\/small><\/div><p>Plus-value de source br\u00e9silienne d&#x27;une r\u00e9sidente fran\u00e7aise\u00a0: la convention France\u2013Br\u00e9sil ne l&#x27;exon\u00e8re pas<\/p><i>Lire la d\u00e9cision \u2192<\/i><\/a><a class=\"dec\" href=\"\/decisions\/francais-resident-au-bresil-vendant-son-appartement-nicois-l-exoneration-des\/\"><div class=\"h\"><span class=\"pill mono\">TA Nice<\/span><small>29 juin 2023<\/small><\/div><p>Fran\u00e7ais r\u00e9sident au Br\u00e9sil vendant son appartement ni\u00e7ois\u00a0: l&#x27;exon\u00e9ration des non-r\u00e9sidents s&#x27;applique, le paiement de la taxe d&#x27;habitation prouvant la libre disposition du bien<\/p><i>Lire la d\u00e9cision \u2192<\/i><\/a><\/div><a class=\"lnk\" href=\"\/conventions-fiscales\/bresil\/#decisions\">Voir les 5 d\u00e9cisions qui concernent le Br\u00e9sil \u2192<\/a>\n<div class=\"dark\"><span class=\"mono\">Ce que cela change pour vous<\/span><p>Le r\u00e9gime n\u2019est pas uniforme\u00a0: un salaire br\u00e9silien d\u2019un r\u00e9sident de France est exon\u00e9r\u00e9, alors qu\u2019une plus-value br\u00e9silienne reste impos\u00e9e en France avec un simple cr\u00e9dit. Le taux minimum de 20 % retenu pour les dividendes et int\u00e9r\u00eats peut rendre le cr\u00e9dit plus \u00e9lev\u00e9 que l\u2019imp\u00f4t r\u00e9ellement pay\u00e9 au Br\u00e9sil, toujours dans la limite de l\u2019imp\u00f4t fran\u00e7ais. Chaque revenu doit donc \u00eatre class\u00e9 avant d\u2019\u00eatre d\u00e9clar\u00e9.<\/p><a class=\"btn\" href=\"https:\/\/app.balmontconseil.com\/rdv?utm_source=site&#038;utm_medium=convention&#038;utm_content=bresil-double-imposition-portee\"><svg viewBox=\"0 0 16 16\" fill=\"none\" stroke=\"currentColor\" stroke-width=\"1.5\"><rect x=\"2\" y=\"3\" width=\"12\" height=\"11\" rx=\"2\"\/><path d=\"M2 7h12M5 1.5v3M11 1.5v3\"\/><\/svg>Faire v\u00e9rifier ma d\u00e9claration<\/a><span class=\"note\">Visio \u00b7 30 min \u00b7 sans engagement<\/span><\/div>\n<div class=\"card cv\" id=\"cv\"><span class=\"mono\" style=\"color:var(--muted);display:block;margin-bottom:12px\">Cela vous concerne ?<\/span><h3>Vous d\u00e9clarez en France des revenus de source br\u00e9silienne\u00a0?<\/h3><div class=\"yn\"><a class=\"oui\" href=\"https:\/\/app.balmontconseil.com\/rdv?utm_source=site&#038;utm_medium=convention&#038;utm_content=bresil-double-imposition-oui\">Oui<\/a><button type=\"button\" onclick=\"document.getElementById('cv').classList.add('open')\">Non<\/button><\/div><div class=\"non\"><a href=\"\/conventions-fiscales\/bresil\/residence-fiscale\/\">R\u00e9sidence fiscale<\/a><a href=\"\/conventions-fiscales\/bresil\/pensions-retraite\/\">Pensions de retraite<\/a><a href=\"\/conventions-fiscales\/bresil\/fonction-publique\/\">Fonction publique<\/a><a href=\"\/conventions-fiscales\/bresil\/revenus-immobiliers\/\">Revenus immobiliers<\/a><a href=\"\/conventions-fiscales\/bresil\/\">Convention France\u2013Br\u00e9sil : tous les sujets<\/a><a href=\"\/decisions\/\">Jurisprudence fiscale internationale<\/a><\/div><\/div>\n<h2>Les autres sujets de la convention<\/h2><div class=\"agrid\"><a href=\"\/conventions-fiscales\/bresil\/residence-fiscale\/\"><small>Art. 4<\/small><b>R\u00e9sidence fiscale<\/b><\/a><a href=\"\/conventions-fiscales\/bresil\/pensions-retraite\/\"><small>Art. 18<\/small><b>Pensions de retraite<\/b><\/a><a href=\"\/conventions-fiscales\/bresil\/fonction-publique\/\"><small>Art. 19<\/small><b>Fonction publique<\/b><\/a><a href=\"\/conventions-fiscales\/bresil\/revenus-immobiliers\/\"><small>Art. 6<\/small><b>Revenus immobiliers<\/b><\/a><a href=\"\/conventions-fiscales\/bresil\/plus-values\/\"><small>Art. 13<\/small><b>Plus-values<\/b><\/a><a href=\"\/conventions-fiscales\/bresil\/dividendes\/\"><small>Art. 10<\/small><b>Dividendes<\/b><\/a><a href=\"\/conventions-fiscales\/bresil\/interets\/\"><small>Art. 11<\/small><b>Int\u00e9r\u00eats<\/b><\/a><a href=\"\/conventions-fiscales\/bresil\/salaires\/\"><small>Art. 15<\/small><b>Salaires<\/b><\/a><a href=\"\/conventions-fiscales\/bresil\/double-imposition\/\" class=\"cur\"><small>Art. 22<\/small><b>Double imposition<\/b><\/a><\/div>\n<h2>Questions fr\u00e9quentes<\/h2><div class=\"faq\"><details open><summary>Une plus-value br\u00e9silienne est-elle exon\u00e9r\u00e9e en France\u00a0?<\/summary><p>Non\u00a0: l\u2019article 13 figure dans la liste de l\u2019alin\u00e9a c, qui pr\u00e9voit un cr\u00e9dit d\u2019imp\u00f4t et non une exon\u00e9ration (article 22, paragraphe 2, c).<\/p><\/details><details><summary>Le cr\u00e9dit d\u2019imp\u00f4t peut-il d\u00e9passer l\u2019imp\u00f4t fran\u00e7ais\u00a0?<\/summary><p>Non. Il est accord\u00e9 dans la limite de l\u2019imp\u00f4t fran\u00e7ais aff\u00e9rent \u00e0 ces m\u00eames revenus (article 22, paragraphe 2, c).<\/p><\/details><details><summary>Comment le Br\u00e9sil \u00e9limine-t-il la double imposition\u00a0?<\/summary><p>Il accorde un cr\u00e9dit \u00e9quivalent \u00e0 l\u2019imp\u00f4t pay\u00e9 en France, sans d\u00e9passer la fraction de l\u2019imp\u00f4t br\u00e9silien correspondant \u00e0 ce revenu (article 22, paragraphe 1).<\/p><\/details><\/div>\n<p class=\"source\">Source : Convention sign\u00e9e \u00e0 Brasilia le 10 septembre 1971 (avec un protocole) \u2014 Convention avec le Br\u00e9sil &#8211; Imp\u00f4ts sur le revenu (impots.gouv.fr). Statut : En vigueur depuis le 10 mai 1972, dans sa r\u00e9daction d\u2019origine\u00a0: aucun avenant ne figure parmi les documents publi\u00e9s. Ce document ne se substitue pas aux textes qui font foi. Analyse : Balmont Conseil, mise \u00e0 jour le 8 novembre 2026. Information g\u00e9n\u00e9rale, pas un conseil personnalis\u00e9.<\/p>\n<\/main>\n<aside class=\"side\">\n<div class=\"ctacard\"><span class=\"mono\">Vous partez au Br\u00e9sil ?<\/span><h3>Faire v\u00e9rifier ma d\u00e9claration\u00a0: un bilan de 30 minutes avec le cabinet.<\/h3>\n<div class=\"who\"><img decoding=\"async\" src=\"https:\/\/balmontconseil.com\/wp-content\/uploads\/2026\/11\/alexis-sagnier-carre.webp\" alt=\"Alexis Sagnier\" width=\"44\" height=\"44\" loading=\"lazy\"><div><b>Alexis Sagnier<\/b><span>Conseil en gestion de patrimoine \u00b7 ORIAS n\u00b0 13003497 \u00b7 ANACOFI-CIF<\/span><\/div><\/div>\n<a class=\"btn\" href=\"https:\/\/app.balmontconseil.com\/rdv?utm_source=site&#038;utm_medium=convention&#038;utm_content=bresil-double-imposition-side\"><svg viewBox=\"0 0 16 16\" fill=\"none\" stroke=\"currentColor\" stroke-width=\"1.5\"><rect x=\"2\" y=\"3\" width=\"12\" height=\"11\" rx=\"2\"\/><path d=\"M2 7h12M5 1.5v3M11 1.5v3\"\/><\/svg>R\u00e9server un bilan de 30 min<\/a>\n<a class=\"btn ghost\" href=\"https:\/\/wa.me\/33601773296\" target=\"_blank\" rel=\"noopener\"><svg viewBox=\"0 0 16 16\" fill=\"none\" stroke=\"currentColor\" stroke-width=\"1.5\"><path d=\"M8 14.5a6.5 6.5 0 1 0-5.6-3.2L1.5 14.5l3.3-.9A6.5 6.5 0 0 0 8 14.5Z\"\/><\/svg>\u00c9crire sur WhatsApp<\/a>\n<p class=\"trust\">Depuis 2013 \u00e0 Lyon \u00b7 Expatriation et patrimoines internationaux<\/p><\/div>\n<a class=\"diag\" href=\"\/diagnostic\/\"><div><b>Diagnostic express en 30 secondes<\/b><span>Cinq questions, la marche \u00e0 suivre pour votre situation.<\/span><\/div><i>\u2192<\/i><\/a>\n<div class=\"card\"><span class=\"mono\">D\u00e9cisions \u00b7 Br\u00e9sil<\/span><div class=\"rel\"><a href=\"\/decisions\/foreur-sur-une-plateforme-au-large-du-bresil-salaires-de-2014-exoneres-en\/\">Foreur sur une plateforme au large du Br\u00e9sil\u00a0: salaires de 2014 exon\u00e9r\u00e9s en France par la convention franco-br\u00e9silienne, mais pas ceux de 2013 et 2015 faute de preuve du lieu de travail et de la dur\u00e9e du s\u00e9jour<small>CAA Bordeaux, 7 novembre 2023<\/small><\/a><a href=\"\/decisions\/dirigeant-tirant-ses-revenus-du-bresil-mais-dont-l-epouse-et-le-fils-vivent-a\/\">Dirigeant tirant ses revenus du Br\u00e9sil mais dont l&#x27;\u00e9pouse et le fils vivent \u00e0 Suresnes\u00a0: r\u00e9sident fiscal fran\u00e7ais au regard de la convention franco-br\u00e9silienne, avec majoration pour comptes \u00e9trangers non d\u00e9clar\u00e9s<small>TA Cergy-Pontoise, 29 septembre 2025<\/small><\/a><a href=\"\/decisions\/pilote-d-avion-domicilie-en-france-volant-pour-des-societes-etrangeres-un-bail\/\">Pilote d&#x27;avion domicili\u00e9 en France volant pour des soci\u00e9t\u00e9s \u00e9trang\u00e8res\u00a0: un bail \u00e0 Moscou ne prouve pas une base fixe hors de France, l&#x27;activit\u00e9 occulte est tax\u00e9e en BNC avec 80\u00a0% de majoration<small>CAA Marseille, 21 novembre 2024<\/small><\/a><\/div><\/div>\n<div class=\"card\"><span class=\"mono\">Aller plus loin<\/span><div class=\"more\"><a href=\"\/conventions-fiscales\/bresil\/\">Convention France\u2013Br\u00e9sil : tous les sujets<\/a><a href=\"\/conventions-fiscales\/\">Toutes les conventions fiscales<\/a><a href=\"\/diagnostic\/\">Diagnostic express : o\u00f9 en est votre projet ?<\/a><\/div><\/div>\n<\/aside>\n<\/div><\/div>\n<div class=\"sticky\"><span>Vous partez au Br\u00e9sil ?<\/span><a href=\"https:\/\/app.balmontconseil.com\/rdv?utm_source=site&#038;utm_medium=convention&#038;utm_content=bresil-double-imposition-sticky\">Bilan de 30 min<\/a><\/div><\/div><script>(function(){var r=document.getElementById('bcv');if(!r)return;function clean(){r.removeAttribute('data-bml-bg');r.removeAttribute('data-bml-t');var l=r.querySelectorAll('[data-bml-bg],[data-bml-t]');for(var i=0;i<l.length;i++){l[i].removeAttribute('data-bml-bg');l[i].removeAttribute('data-bml-t');}}clean();new MutationObserver(function(m){for(var 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