{"id":22955,"date":"2026-11-08T12:29:33","date_gmt":"2026-11-08T11:29:33","guid":{"rendered":"https:\/\/balmontconseil.com\/conventions-fiscales\/hong-kong\/salaires\/"},"modified":"2026-11-09T00:05:24","modified_gmt":"2026-11-08T23:05:24","slug":"salaires","status":"publish","type":"page","link":"https:\/\/balmontconseil.com\/en\/conventions-fiscales\/hong-kong\/salaires\/","title":{"rendered":"Salari\u00e9 envoy\u00e9 \u00e0 Hong Kong\u00a0: o\u00f9 est impos\u00e9 votre salaire\u00a0? La r\u00e8gle des 183 jours de l\u2019article 14"},"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\":\"Comment compter les 183 jours ?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"Sur toute p\u00e9riode de douze mois commen\u00e7ant ou se terminant dans l\u2019ann\u00e9e fiscale consid\u00e9r\u00e9e, en additionnant les p\u00e9riodes de s\u00e9jour (article 14, paragraphe 2, a).\"}},{\"@type\":\"Question\",\"name\":\"Un salaire pay\u00e9 par une soci\u00e9t\u00e9 de Hong Kong peut-il rester imposable en France ?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"Non au titre de l\u2019exception des missions courtes : elle suppose que l\u2019employeur ne soit pas r\u00e9sident de Hong Kong (article 14, paragraphe 2, b).\"}},{\"@type\":\"Question\",\"name\":\"Que fait la France si mon salaire est impos\u00e9 \u00e0 Hong Kong ?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"Elle le prend en compte pour calculer l\u2019imp\u00f4t fran\u00e7ais et accorde un cr\u00e9dit \u00e9gal \u00e0 l\u2019imp\u00f4t fran\u00e7ais correspondant, si le salaire est soumis \u00e0 l\u2019imp\u00f4t \u00e0 Hong Kong (article 22, paragraphe 1, a, i).\"}}]}<\/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\/hong-kong\/\">France\u2013Hong Kong<\/a> \u203a Article 14 \u00b7 Salaires<\/div>\n<div class=\"grid\"><main class=\"main\">\n<div class=\"meta\"><span class=\"pill mono\">Convention France\u2013Hong Kong<\/span><span class=\"metaline\">Accord sign\u00e9 \u00e0 Paris le 21 octobre 2010, modifi\u00e9 par la Convention multilat\u00e9rale (CML) sign\u00e9e le 7 juin 2017<\/span><\/div>\n<h1>Salari\u00e9 envoy\u00e9 \u00e0 Hong Kong\u00a0: o\u00f9 est impos\u00e9 votre salaire\u00a0? La r\u00e8gle des 183 jours de l\u2019article 14<\/h1>\n<p class=\"lead\">Un salaire est imposable dans la Partie o\u00f9 l\u2019activit\u00e9 est exerc\u00e9e. Pour une mission courte, il reste imposable dans la Partie de r\u00e9sidence si quatre conditions sont r\u00e9unies, dont un s\u00e9jour de 183 jours au plus sur douze mois. L\u2019accord ajoute une condition propre\u00a0: le salaire doit \u00eatre imposable dans la Partie de r\u00e9sidence selon sa l\u00e9gislation.<\/p>\n<div class=\"tags\"><a class=\"tag\" href=\"\/conventions-fiscales\/hong-kong\/residence-fiscale\/\">R\u00e9sidence fiscale<\/a><a class=\"tag\" href=\"\/conventions-fiscales\/hong-kong\/pensions-retraite\/\">Pensions de retraite<\/a><a class=\"tag\" href=\"\/conventions-fiscales\/hong-kong\/fonction-publique\/\">Fonction publique<\/a><a class=\"tag\" href=\"\/conventions-fiscales\/hong-kong\/revenus-immobiliers\/\">Revenus immobiliers<\/a><\/div>\n<div class=\"cover\"><img decoding=\"async\" src=\"https:\/\/balmontconseil.com\/wp-content\/uploads\/2026\/11\/convention-hong-kong.webp\" alt=\"Victoria Harbour, Hong Kong\" loading=\"eager\"><div class=\"cap\"><span class=\"chip mono\">Article 14 \u00b7 Salaires<\/span><b>Victoria Harbour, Hong Kong<\/b><\/div><\/div><div style=\"height:26px\"><\/div>\n<div class=\"card bref\"><span class=\"mono\">En bref<\/span><ul><li>Les salaires d\u2019un r\u00e9sident ne sont imposables que dans sa Partie de r\u00e9sidence, sauf si l\u2019emploi est exerc\u00e9 dans l\u2019autre Partie, qui peut alors les imposer (article 14, paragraphe 1).<\/li><li>Ils restent imposables seulement dans la Partie de r\u00e9sidence si le s\u00e9jour dans l\u2019autre Partie ne d\u00e9passe pas 183 jours sur toute p\u00e9riode de douze mois, si l\u2019employeur n\u2019y r\u00e9side pas et si un \u00e9tablissement stable n\u2019y supporte pas la charge (article 14, paragraphe 2).<\/li><li>Une quatri\u00e8me condition s\u2019ajoute\u00a0: les r\u00e9mun\u00e9rations doivent \u00eatre imposables dans la Partie de r\u00e9sidence conform\u00e9ment \u00e0 sa l\u00e9gislation (article 14, paragraphe 2, d).<\/li><li>Les jetons de pr\u00e9sence d\u2019administrateur sont imposables dans la Partie de la soci\u00e9t\u00e9 qui les verse (article 15).<\/li><\/ul><\/div>\n<h2>Qui impose votre salaire\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>R\u00e9sident de Hong Kong travaillant \u00e0 Hong Kong<\/span><span class=\"etat \">Hong Kong seulement<\/span><span class=\"ref\">Art. 14 \u00a7 1<\/span><\/div><div class=\"r\"><span>R\u00e9sident de France en mission \u00e0 Hong Kong, les quatre conditions remplies<\/span><span class=\"etat fr\">France seulement<\/span><span class=\"ref\">Art. 14 \u00a7 2<\/span><\/div><div class=\"r\"><span>R\u00e9sident de France travaillant \u00e0 Hong Kong, une condition manque<\/span><span class=\"etat \">Hong Kong\u00a0; la France accorde un cr\u00e9dit \u00e9gal \u00e0 l\u2019imp\u00f4t fran\u00e7ais<\/span><span class=\"ref\">Art. 14 \u00a7 1 et 22 \u00a7 1 a i<\/span><\/div><div class=\"r\"><span>Administrateur d\u2019une soci\u00e9t\u00e9 de Hong Kong, r\u00e9sident de France<\/span><span class=\"etat \">Hong Kong\u00a0; cr\u00e9dit en France de l\u2019imp\u00f4t pay\u00e9<\/span><span class=\"ref\">Art. 15 et 22 \u00a7 1 a ii<\/span><\/div><\/div><div style=\"height:20px\"><\/div>\n<h2>Le texte de la convention<\/h2><div class=\"cit\"><div><span class=\"mono\">Article 14, paragraphe 2<\/span><p>\u00ab Nonobstant les dispositions du paragraphe 1, les r\u00e9mun\u00e9rations qu\u2019un r\u00e9sident d\u2019une Partie contractante re\u00e7oit au titre d\u2019un emploi salari\u00e9 exerc\u00e9 dans l\u2019autre Partie contractante ne sont imposables que dans la premi\u00e8re Partie si\u00a0: a) Le b\u00e9n\u00e9ficiaire s\u00e9journe dans l\u2019autre Partie pendant une p\u00e9riode ou des p\u00e9riodes n\u2019exc\u00e9dant pas au total 183 jours durant toute p\u00e9riode de douze mois commen\u00e7ant ou se terminant dans l\u2019ann\u00e9e fiscale consid\u00e9r\u00e9e\u00a0; et b) Les r\u00e9mun\u00e9rations sont pay\u00e9es par un employeur ou pour le compte d\u2019un employeur qui n\u2019est pas un r\u00e9sident de l\u2019autre Partie\u00a0; et c) La charge des r\u00e9mun\u00e9rations n\u2019est pas support\u00e9e par un \u00e9tablissement stable que l\u2019employeur a dans l\u2019autre Partie\u00a0; et d) Les r\u00e9mun\u00e9rations sont imposables dans la premi\u00e8re Partie conform\u00e9ment \u00e0 sa l\u00e9gislation. \u00bb<\/p><\/div><\/div><p class=\"note2\">Texte publi\u00e9 par impots.gouv.fr.<\/p>\n<h2>Les quatre conditions d\u2019une mission courte<\/h2><p>Le salaire d\u2019une mission \u00e0 Hong Kong reste imposable seulement en France si toutes ces conditions sont r\u00e9unies (article 14, paragraphe 2)\u00a0:<\/p><ol class=\"steps\"><li><span class=\"n\">1<\/span><div><b>183 jours<\/b><span>Pas plus de 183 jours de s\u00e9jour au total sur toute p\u00e9riode de douze mois.<\/span><\/div><\/li><li><span class=\"n\">2<\/span><div><b>Employeur<\/b><span>L\u2019employeur n\u2019est pas r\u00e9sident de Hong Kong.<\/span><\/div><\/li><li><span class=\"n\">3<\/span><div><b>\u00c9tablissement stable<\/b><span>Aucun \u00e9tablissement stable de l\u2019employeur \u00e0 Hong Kong ne supporte le salaire.<\/span><\/div><\/li><li><span class=\"n\">4<\/span><div><b>Imposition en France<\/b><span>Le salaire est imposable en France selon la l\u00e9gislation fran\u00e7aise.<\/span><\/div><\/li><\/ol>\n<h2>Ce qu\u2019ont jug\u00e9 les tribunaux<\/h2><div class=\"decs\"><a class=\"dec\" href=\"\/decisions\/salarie-d-une-societe-luxembourgeoise-vivant-en-seine-et-marne-avec-sa-compagne\/\"><div class=\"h\"><span class=\"pill mono\">TA Melun<\/span><small>13 f\u00e9vrier 2026<\/small><\/div><p>Salari\u00e9 d&#x27;une soci\u00e9t\u00e9 luxembourgeoise vivant en Seine-et-Marne avec sa compagne et ses enfants\u00a0: r\u00e9sident fiscal fran\u00e7ais, il est impos\u00e9 sur ses salaires et sur 260\u00a0000\u00a0\u20ac de dividendes d&#x27;une soci\u00e9t\u00e9 hongkongaise<\/p><i>Lire la d\u00e9cision \u2192<\/i><\/a><a class=\"dec\" href=\"\/decisions\/salarie-en-chine-dont-l-epouse-et-la-maison-restent-en-maine-et-loire-resident\/\"><div class=\"h\"><span class=\"pill mono\">TA Nantes<\/span><small>28 mai 2026<\/small><\/div><p>Salari\u00e9 en Chine dont l&#x27;\u00e9pouse et la maison restent en Maine-et-Loire\u00a0: r\u00e9sident de France, sans attestation chinoise couvrant toute la p\u00e9riode, il est impos\u00e9 sur ses salaires et soumis aux pr\u00e9l\u00e8vements sociaux<\/p><i>Lire la d\u00e9cision \u2192<\/i><\/a><a class=\"dec\" href=\"\/decisions\/societe-de-hong-kong-dirigee-depuis-le-domicile-francais-de-son-associe-unique\/\"><div class=\"h\"><span class=\"pill mono\">CAA Marseille<\/span><small>17 mai 2023<\/small><\/div><p>Soci\u00e9t\u00e9 de Hong Kong dirig\u00e9e depuis le domicile fran\u00e7ais de son associ\u00e9 unique\u00a0: activit\u00e9 occulte en France, d\u00e9lai de reprise de dix ans et redevances de brevets auxquelles l&#x27;inventeur a renonc\u00e9 r\u00e9int\u00e9gr\u00e9es dans ses BNC<\/p><i>Lire la d\u00e9cision \u2192<\/i><\/a><\/div><a class=\"lnk\" href=\"\/conventions-fiscales\/hong-kong\/#decisions\">Voir les 19 d\u00e9cisions qui concernent Hong Kong \u2192<\/a>\n<div class=\"dark\"><span class=\"mono\">Ce que cela change pour vous<\/span><p>Le d\u00e9compte des 183 jours se fait sur toute p\u00e9riode glissante de douze mois, et non sur l\u2019ann\u00e9e civile\u00a0: plusieurs missions successives peuvent d\u00e9passer le seuil. Si le salaire est imposable \u00e0 Hong Kong, la France le prend en compte mais accorde un cr\u00e9dit \u00e9gal \u00e0 l\u2019imp\u00f4t fran\u00e7ais correspondant, \u00e0 condition qu\u2019il y soit effectivement soumis \u00e0 l\u2019imp\u00f4t. Les justificatifs de s\u00e9jour et d\u2019imposition se conservent mission par mission.<\/p><a class=\"btn\" href=\"https:\/\/app.balmontconseil.com\/rdv?utm_source=site&#038;utm_medium=convention&#038;utm_content=hong-kong-salaires-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 s\u00e9curiser ma mission \u00e0 Hong Kong<\/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 \u00eates salari\u00e9 et vous partez en mission ou en contrat local \u00e0 Hong Kong\u00a0?<\/h3><div class=\"yn\"><a class=\"oui\" href=\"https:\/\/app.balmontconseil.com\/rdv?utm_source=site&#038;utm_medium=convention&#038;utm_content=hong-kong-salaires-oui\">Oui<\/a><button type=\"button\" onclick=\"document.getElementById('cv').classList.add('open')\">Non<\/button><\/div><div class=\"non\"><a href=\"\/conventions-fiscales\/hong-kong\/residence-fiscale\/\">R\u00e9sidence fiscale<\/a><a href=\"\/conventions-fiscales\/hong-kong\/pensions-retraite\/\">Pensions de retraite<\/a><a href=\"\/conventions-fiscales\/hong-kong\/fonction-publique\/\">Fonction publique<\/a><a href=\"\/conventions-fiscales\/hong-kong\/revenus-immobiliers\/\">Revenus immobiliers<\/a><a href=\"\/conventions-fiscales\/hong-kong\/\">Convention France\u2013Hong Kong : 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\/hong-kong\/residence-fiscale\/\"><small>Art. 4<\/small><b>R\u00e9sidence fiscale<\/b><\/a><a href=\"\/conventions-fiscales\/hong-kong\/pensions-retraite\/\"><small>Art. 17<\/small><b>Pensions de retraite<\/b><\/a><a href=\"\/conventions-fiscales\/hong-kong\/fonction-publique\/\"><small>Art. 18<\/small><b>Fonction publique<\/b><\/a><a href=\"\/conventions-fiscales\/hong-kong\/revenus-immobiliers\/\"><small>Art. 6<\/small><b>Revenus immobiliers<\/b><\/a><a href=\"\/conventions-fiscales\/hong-kong\/plus-values\/\"><small>Art. 13<\/small><b>Plus-values<\/b><\/a><a href=\"\/conventions-fiscales\/hong-kong\/dividendes\/\"><small>Art. 10<\/small><b>Dividendes<\/b><\/a><a href=\"\/conventions-fiscales\/hong-kong\/interets\/\"><small>Art. 11<\/small><b>Int\u00e9r\u00eats<\/b><\/a><a href=\"\/conventions-fiscales\/hong-kong\/salaires\/\" class=\"cur\"><small>Art. 14<\/small><b>Salaires<\/b><\/a><a href=\"\/conventions-fiscales\/hong-kong\/double-imposition\/\"><small>Art. 22<\/small><b>Double imposition<\/b><\/a><\/div>\n<div class=\"card bm-bofip\" style=\"margin:28px 0\"><span class=\"mono\" style=\"display:block;margin-bottom:12px\">Ce qu\u2019en dit l\u2019administration (BOFiP)<\/span><div style=\"display:flex;flex-wrap:wrap;gap:8px\"><a class=\"tag\" href=\"\/bofip-international\/boi-int-dg-20-20-40\/\">BOI-INT-DG-20-20-40 \u00b7 Revenus immobiliers, plus-values, salaires<\/a><a class=\"tag\" href=\"\/bofip-international\/boi-int-dg-20-10-10\/\">BOI-INT-DG-20-10-10 \u00b7 Domicile fiscal et r\u00e9sidence conventionnelle<\/a><a class=\"tag\" href=\"\/bofip-international\/boi-ir-domic-10-20-10\/\">BOI-IR-DOMIC-10-20-10 \u00b7 Calcul de l\u2019imp\u00f4t des non-r\u00e9sidents<\/a><\/div><\/div><h2>Questions fr\u00e9quentes<\/h2><div class=\"faq\"><details open><summary>Comment compter les 183 jours\u00a0?<\/summary><p>Sur toute p\u00e9riode de douze mois commen\u00e7ant ou se terminant dans l\u2019ann\u00e9e fiscale consid\u00e9r\u00e9e, en additionnant les p\u00e9riodes de s\u00e9jour (article 14, paragraphe 2, a).<\/p><\/details><details><summary>Un salaire pay\u00e9 par une soci\u00e9t\u00e9 de Hong Kong peut-il rester imposable en France\u00a0?<\/summary><p>Non au titre de l\u2019exception des missions courtes\u00a0: elle suppose que l\u2019employeur ne soit pas r\u00e9sident de Hong Kong (article 14, paragraphe 2, b).<\/p><\/details><details><summary>Que fait la France si mon salaire est impos\u00e9 \u00e0 Hong Kong\u00a0?<\/summary><p>Elle le prend en compte pour calculer l\u2019imp\u00f4t fran\u00e7ais et accorde un cr\u00e9dit \u00e9gal \u00e0 l\u2019imp\u00f4t fran\u00e7ais correspondant, si le salaire est soumis \u00e0 l\u2019imp\u00f4t \u00e0 Hong Kong (article 22, paragraphe 1, a, i).<\/p><\/details><\/div>\n<p class=\"source\">Source : Accord sign\u00e9 \u00e0 Paris le 21 octobre 2010, modifi\u00e9 par la Convention multilat\u00e9rale (CML) sign\u00e9e le 7 juin 2017 \u2014 Version consolid\u00e9e de l&#x27;accord entre Hong Kong et la France modifi\u00e9 par la convention multilat\u00e9rale (impots.gouv.fr). Statut : En vigueur depuis le 1er d\u00e9cembre 2011\u00a0; la CML est entr\u00e9e en vigueur pour Hong Kong le 1er septembre 2022. 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 \u00e0 Hong Kong ?<\/span><h3>Faire s\u00e9curiser ma mission \u00e0 Hong Kong\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=hong-kong-salaires-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 Hong Kong<\/span><div class=\"rel\"><a href=\"\/decisions\/doctorant-a-oxford-ayant-depose-une-declaration-en-france-non-domicilie-en\/\">Doctorant \u00e0 Oxford ayant d\u00e9pos\u00e9 une d\u00e9claration en France\u00a0: non domicili\u00e9 en France en 2020, il est d\u00e9charg\u00e9 de l&#x27;amende pour comptes \u00e0 Hong Kong non d\u00e9clar\u00e9s<small>TA Lyon, 30 septembre 2025<\/small><\/a><a href=\"\/decisions\/regularisation-d-avoirs-a-hong-kong-le-seuil-de-50-000-de-la-prescription-de\/\">R\u00e9gularisation d&#x27;avoirs \u00e0 Hong Kong\u00a0: le seuil de 50 000 \u20ac de la prescription de dix ans s&#x27;appr\u00e9cie sur l&#x27;ensemble des comptes, compte-titres compris, et la majoration de 40 % est maintenue<small>TA Versailles, 24 novembre 2025<\/small><\/a><a href=\"\/decisions\/maison-d-edition-genevoise-pilotee-depuis-un-bureau-jouxtant-le-domicile-du\/\">Maison d&#x27;\u00e9dition genevoise pilot\u00e9e depuis un bureau jouxtant le domicile du dirigeant en Is\u00e8re\u00a0: \u00e9tablissement stable en France et d\u00e9penses personnelles impos\u00e9es comme revenus distribu\u00e9s<small>CAA Lyon, 2 mars 2023<\/small><\/a><\/div><\/div>\n<div class=\"card\"><span class=\"mono\">Aller plus loin<\/span><div class=\"more\"><a href=\"\/conventions-fiscales\/hong-kong\/\">Convention France\u2013Hong Kong : 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 \u00e0 Hong Kong ?<\/span><a href=\"https:\/\/app.balmontconseil.com\/rdv?utm_source=site&#038;utm_medium=convention&#038;utm_content=hong-kong-salaires-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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