{"id":23414,"date":"2026-11-08T13:33:40","date_gmt":"2026-11-08T12:33:40","guid":{"rendered":"https:\/\/balmontconseil.com\/conventions-fiscales\/royaume-uni\/double-imposition\/"},"modified":"2026-11-09T00:56:19","modified_gmt":"2026-11-08T23:56:19","slug":"double-imposition","status":"publish","type":"page","link":"https:\/\/balmontconseil.com\/en\/conventions-fiscales\/royaume-uni\/double-imposition\/","title":{"rendered":"Revenus impos\u00e9s en France et au Royaume-Uni\u00a0: comment \u00e9viter de payer deux fois\u00a0? L\u2019article 24 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\":\"L\u2019imp\u00f4t pay\u00e9 au Royaume-Uni est-il d\u00e9ductible de mes revenus en France ?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"Non. Il n\u2019est pas d\u00e9ductible des revenus ; il ouvre droit \u00e0 un cr\u00e9dit d\u2019imp\u00f4t imputable sur l\u2019imp\u00f4t fran\u00e7ais, selon les r\u00e8gles de l\u2019article 24, paragraphe 3.\"}},{\"@type\":\"Question\",\"name\":\"Comment se calcule l\u2019imp\u00f4t fran\u00e7ais correspondant ?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"Pour un imp\u00f4t au bar\u00e8me progressif, on applique aux revenus nets concern\u00e9s le taux moyen, soit l\u2019imp\u00f4t d\u00fb sur le revenu net global divis\u00e9 par ce revenu (article 24, paragraphe 3, b, ii).\"}},{\"@type\":\"Question\",\"name\":\"Qui \u00e9limine la double imposition sur la vente d\u2019un bien immobilier ?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"L\u2019\u00c9tat de r\u00e9sidence du c\u00e9dant, l\u2019\u00c9tat o\u00f9 se situe l\u2019immeuble pouvant imposer le gain (article 24, paragraphe 4, b, et article 14, 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\/royaume-uni\/\">France\u2013Royaume-Uni<\/a> \u203a Article 24 \u00b7 Double imposition<\/div>\n<div class=\"grid\"><main class=\"main\">\n<div class=\"meta\"><span class=\"pill mono\">Convention France\u2013Royaume-Uni<\/span><span class=\"metaline\">Convention sign\u00e9e \u00e0 Londres le 19 juin 2008, modifi\u00e9e par la Convention multilat\u00e9rale (CML) sign\u00e9e le 7 juin 2017<\/span><\/div>\n<h1>Revenus impos\u00e9s en France et au Royaume-Uni\u00a0: comment \u00e9viter de payer deux fois\u00a0? L\u2019article 24 de la convention<\/h1>\n<p class=\"lead\">La France \u00e9limine la double imposition par un cr\u00e9dit d\u2019imp\u00f4t, dont le montant d\u00e9pend de la nature du revenu. Le Royaume-Uni impute de son c\u00f4t\u00e9 l\u2019imp\u00f4t fran\u00e7ais sur l\u2019imp\u00f4t britannique d\u00fb sur les m\u00eames revenus, dans le cadre de sa l\u00e9gislation.<\/p>\n<div class=\"tags\"><a class=\"tag\" href=\"\/conventions-fiscales\/royaume-uni\/residence-fiscale\/\">R\u00e9sidence fiscale<\/a><a class=\"tag\" href=\"\/conventions-fiscales\/royaume-uni\/pensions-retraite\/\">Pensions de retraite<\/a><a class=\"tag\" href=\"\/conventions-fiscales\/royaume-uni\/fonction-publique\/\">Fonction publique<\/a><a class=\"tag\" href=\"\/conventions-fiscales\/royaume-uni\/revenus-immobiliers\/\">Revenus immobiliers<\/a><\/div>\n<div class=\"cover\"><img decoding=\"async\" src=\"https:\/\/balmontconseil.com\/wp-content\/uploads\/2026\/11\/convention-royaume-uni.webp\" alt=\"Londres, Royaume-Uni\" loading=\"eager\"><div class=\"cap\"><span class=\"chip mono\">Article 24 \u00b7 Double imposition<\/span><b>Londres, Royaume-Uni<\/b><\/div><\/div><div style=\"height:26px\"><\/div>\n<div class=\"card bref\"><span class=\"mono\">En bref<\/span><ul><li>C\u00f4t\u00e9 France, les revenus imposables au Royaume-Uni sont pris en compte pour le calcul de l\u2019imp\u00f4t fran\u00e7ais\u00a0; l\u2019imp\u00f4t britannique n\u2019est pas d\u00e9ductible mais ouvre droit \u00e0 un cr\u00e9dit d\u2019imp\u00f4t (article 24, paragraphe 3, a).<\/li><li>Pour la plupart des revenus, comme les salaires ou les loyers, le cr\u00e9dit est \u00e9gal \u00e0 l\u2019imp\u00f4t fran\u00e7ais correspondant, \u00e0 condition d\u2019\u00eatre soumis \u00e0 l\u2019imp\u00f4t du Royaume-Uni (article 24, paragraphe 3, a, i).<\/li><li>Pour les dividendes, les plus-values immobili\u00e8res, les jetons de pr\u00e9sence et les revenus d\u2019artistes et de sportifs, il est \u00e9gal \u00e0 l\u2019imp\u00f4t pay\u00e9 au Royaume-Uni, plafonn\u00e9 \u00e0 l\u2019imp\u00f4t fran\u00e7ais correspondant (article 24, paragraphe 3, a, ii).<\/li><li>C\u00f4t\u00e9 Royaume-Uni, l\u2019imp\u00f4t fran\u00e7ais est consid\u00e9r\u00e9 comme un cr\u00e9dit d\u00e9ductible de l\u2019imp\u00f4t britannique calcul\u00e9 sur les m\u00eames revenus (article 24, paragraphe 1).<\/li><\/ul><\/div>\n<h2>Comment la double imposition est-elle \u00e9vit\u00e9e\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 France, salaires ou loyers impos\u00e9s au Royaume-Uni<\/span><span class=\"etat fr\">France\u00a0: cr\u00e9dit \u00e9gal \u00e0 l\u2019imp\u00f4t fran\u00e7ais correspondant<\/span><span class=\"ref\">Art. 24 \u00a7 3 a i<\/span><\/div><div class=\"r\"><span>R\u00e9sident de France, dividendes britanniques<\/span><span class=\"etat fr\">France\u00a0: cr\u00e9dit \u00e9gal \u00e0 l\u2019imp\u00f4t britannique, plafonn\u00e9<\/span><span class=\"ref\">Art. 24 \u00a7 3 a ii<\/span><\/div><div class=\"r\"><span>R\u00e9sident de France, plus-value immobili\u00e8re au Royaume-Uni<\/span><span class=\"etat fr\">France\u00a0: cr\u00e9dit \u00e9gal \u00e0 l\u2019imp\u00f4t britannique, plafonn\u00e9<\/span><span class=\"ref\">Art. 24 \u00a7 3 a ii et \u00a7 4 b<\/span><\/div><div class=\"r\"><span>R\u00e9sident du Royaume-Uni, revenus imposables en France<\/span><span class=\"etat \">Royaume-Uni\u00a0: imputation de l\u2019imp\u00f4t fran\u00e7ais<\/span><span class=\"ref\">Art. 24 \u00a7 1<\/span><\/div><div class=\"r\"><span>Gain impos\u00e9 uniquement au titre de l\u2019article 14, paragraphe 6<\/span><span class=\"etat \">L\u2019\u00c9tat qui impose \u00e0 ce titre \u00e9limine la double imposition<\/span><span class=\"ref\">Art. 24 \u00a7 4 a<\/span><\/div><\/div><div style=\"height:20px\"><\/div>\n<h2>Le texte de la convention<\/h2><div class=\"cit\"><div><span class=\"mono\">Article 24, paragraphe 3, a<\/span><p>\u00ab nonobstant toute autre disposition de la pr\u00e9sente Convention, les revenus qui sont imposables ou ne sont imposables qu\u2019au Royaume-Uni conform\u00e9ment aux dispositions de la pr\u00e9sente Convention sont pris en compte pour le calcul de l\u2019imp\u00f4t fran\u00e7ais lorsqu\u2019ils ne sont pas exempt\u00e9s de l\u2019imp\u00f4t sur les soci\u00e9t\u00e9s en application de la l\u00e9gislation interne fran\u00e7aise. Dans ce cas, l\u2019imp\u00f4t du Royaume-Uni n\u2019est pas d\u00e9ductible de ces revenus, mais le r\u00e9sident de France a droit, sous r\u00e9serve des conditions et limites pr\u00e9vues aux alin\u00e9as (i) et (ii) et au paragraphe 4, \u00e0 un cr\u00e9dit d\u2019imp\u00f4t imputable sur l\u2019imp\u00f4t fran\u00e7ais. [\u2026] \u00bb<\/p><\/div><\/div><div class=\"cit\"><div><span class=\"mono\">Article 24, paragraphe 3, b, ii<\/span><p>\u00ab lorsque l\u2019imp\u00f4t d\u00fb \u00e0 raison de ces revenus est calcul\u00e9 par application d\u2019un bar\u00e8me progressif, le produit du montant des revenus nets consid\u00e9r\u00e9s par le taux r\u00e9sultant du rapport entre l\u2019imp\u00f4t effectivement d\u00fb \u00e0 raison du revenu net global imposable selon la l\u00e9gislation fran\u00e7aise et le montant de ce revenu net global. \u00bb<\/p><\/div><\/div><p class=\"note2\">Texte publi\u00e9 par impots.gouv.fr.<\/p>\n<h2>Le calcul c\u00f4t\u00e9 France, en quatre \u00e9tapes<\/h2><p>Pour un r\u00e9sident de France qui per\u00e7oit des revenus imposables au Royaume-Uni\u00a0:<\/p><ol class=\"steps\"><li><span class=\"n\">1<\/span><div><b>Int\u00e9gration<\/b><span>Le revenu britannique est pris en compte dans le calcul de l\u2019imp\u00f4t fran\u00e7ais.<\/span><\/div><\/li><li><span class=\"n\">2<\/span><div><b>Pas de d\u00e9duction<\/b><span>L\u2019imp\u00f4t du Royaume-Uni n\u2019est pas d\u00e9duit du revenu.<\/span><\/div><\/li><li><span class=\"n\">3<\/span><div><b>Choix du cr\u00e9dit<\/b><span>\u00c9gal \u00e0 l\u2019imp\u00f4t fran\u00e7ais correspondant (alin\u00e9a i) ou \u00e0 l\u2019imp\u00f4t britannique plafonn\u00e9 (alin\u00e9a ii), selon le revenu.<\/span><\/div><\/li><li><span class=\"n\">4<\/span><div><b>Imp\u00f4t fran\u00e7ais correspondant<\/b><span>Au bar\u00e8me progressif\u00a0: revenus nets multipli\u00e9s par le taux moyen, imp\u00f4t d\u00fb sur le revenu net global divis\u00e9 par ce revenu (paragraphe 3, b).<\/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-banque-britannique-transfere-a-paris-les-jours-travailles-au\/\"><div class=\"h\"><span class=\"pill mono\">CAA Paris<\/span><small>10 juin 2022<\/small><\/div><p>Salari\u00e9 d&#x27;une banque britannique transf\u00e9r\u00e9 \u00e0 Paris\u00a0: les jours travaill\u00e9s au si\u00e8ge de Londres sont imposables au Royaume-Uni et ouvrent droit \u00e0 un cr\u00e9dit d&#x27;imp\u00f4t en France, l&#x27;employeur \u00e9tant la soci\u00e9t\u00e9 britannique<\/p><i>Lire la d\u00e9cision \u2192<\/i><\/a><a class=\"dec\" href=\"\/decisions\/residente-britannique-aux-revenus-fonciers-francais-le-prelevement-de\/\"><div class=\"h\"><span class=\"pill mono\">TA Montreuil<\/span><small>20 septembre 2022<\/small><\/div><p>R\u00e9sidente britannique aux revenus fonciers fran\u00e7ais\u00a0: le pr\u00e9l\u00e8vement de solidarit\u00e9 de 2018 n&#x27;est pas effac\u00e9 par le cr\u00e9dit d&#x27;imp\u00f4t de modernisation du recouvrement, sans discrimination li\u00e9e \u00e0 la r\u00e9sidence<\/p><i>Lire la d\u00e9cision \u2192<\/i><\/a><a class=\"dec\" href=\"\/decisions\/appartement-loue-en-meuble-au-royaume-uni-par-une-residente-de-france-micro-bic\/\"><div class=\"h\"><span class=\"pill mono\">TA Versailles<\/span><small>29 novembre 2022<\/small><\/div><p>Appartement lou\u00e9 en meubl\u00e9 au Royaume-Uni par une r\u00e9sidente de France\u00a0: micro-BIC appliqu\u00e9, cr\u00e9dit d&#x27;imp\u00f4t conventionnel r\u00e9duit d&#x27;autant et compensation avec le d\u00e9gr\u00e8vement de pr\u00e9l\u00e8vements sociaux<\/p><i>Lire la d\u00e9cision \u2192<\/i><\/a><\/div><a class=\"lnk\" href=\"\/conventions-fiscales\/royaume-uni\/#decisions\">Voir les 78 d\u00e9cisions qui concernent le Royaume-Uni \u2192<\/a>\n<div class=\"dark\"><span class=\"mono\">Ce que cela change pour vous<\/span><p>Le cr\u00e9dit \u00e9gal \u00e0 l\u2019imp\u00f4t fran\u00e7ais correspondant revient \u00e0 ne pas payer d\u2019imp\u00f4t fran\u00e7ais sur le revenu concern\u00e9, mais ce revenu compte pour d\u00e9terminer le taux moyen appliqu\u00e9 aux autres revenus. Le cr\u00e9dit \u00e9gal \u00e0 l\u2019imp\u00f4t britannique laisse un compl\u00e9ment \u00e0 payer en France si l\u2019imp\u00f4t britannique est plus faible. Dans les affaires jug\u00e9es, le cr\u00e9dit a \u00e9t\u00e9 calcul\u00e9 sur le revenu net retenu en France, y compris lorsqu\u2019un d\u00e9ficit l\u2019absorbait. Les justificatifs de l\u2019imp\u00f4t britannique effectivement support\u00e9 sont donc \u00e0 conserver.<\/p><a class=\"btn\" href=\"https:\/\/app.balmontconseil.com\/rdv?utm_source=site&#038;utm_medium=convention&#038;utm_content=royaume-uni-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 mon cr\u00e9dit d\u2019imp\u00f4t<\/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 d\u00e9j\u00e0 impos\u00e9s au Royaume-Uni\u00a0?<\/h3><div class=\"yn\"><a class=\"oui\" href=\"https:\/\/app.balmontconseil.com\/rdv?utm_source=site&#038;utm_medium=convention&#038;utm_content=royaume-uni-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\/royaume-uni\/residence-fiscale\/\">R\u00e9sidence fiscale<\/a><a href=\"\/conventions-fiscales\/royaume-uni\/pensions-retraite\/\">Pensions de retraite<\/a><a href=\"\/conventions-fiscales\/royaume-uni\/fonction-publique\/\">Fonction publique<\/a><a href=\"\/conventions-fiscales\/royaume-uni\/revenus-immobiliers\/\">Revenus immobiliers<\/a><a href=\"\/conventions-fiscales\/royaume-uni\/\">Convention France\u2013Royaume-Uni : 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\/royaume-uni\/residence-fiscale\/\"><small>Art. 4<\/small><b>R\u00e9sidence fiscale<\/b><\/a><a href=\"\/conventions-fiscales\/royaume-uni\/pensions-retraite\/\"><small>Art. 18<\/small><b>Pensions de retraite<\/b><\/a><a href=\"\/conventions-fiscales\/royaume-uni\/fonction-publique\/\"><small>Art. 19<\/small><b>Fonction publique<\/b><\/a><a href=\"\/conventions-fiscales\/royaume-uni\/revenus-immobiliers\/\"><small>Art. 6<\/small><b>Revenus immobiliers<\/b><\/a><a href=\"\/conventions-fiscales\/royaume-uni\/plus-values\/\"><small>Art. 14<\/small><b>Plus-values<\/b><\/a><a href=\"\/conventions-fiscales\/royaume-uni\/dividendes\/\"><small>Art. 11<\/small><b>Dividendes<\/b><\/a><a href=\"\/conventions-fiscales\/royaume-uni\/interets\/\"><small>Art. 12<\/small><b>Int\u00e9r\u00eats<\/b><\/a><a href=\"\/conventions-fiscales\/royaume-uni\/salaires\/\"><small>Art. 15<\/small><b>Salaires<\/b><\/a><a href=\"\/conventions-fiscales\/royaume-uni\/double-imposition\/\" class=\"cur\"><small>Art. 24<\/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-20-20-100\/\">BOI-INT-DG-20-20-100 \u00b7 \u00c9limination de la double imposition<\/a><\/div><\/div><h2>Questions fr\u00e9quentes<\/h2><div class=\"faq\"><details open><summary>L\u2019imp\u00f4t pay\u00e9 au Royaume-Uni est-il d\u00e9ductible de mes revenus en France\u00a0?<\/summary><p>Non. Il n\u2019est pas d\u00e9ductible des revenus\u00a0; il ouvre droit \u00e0 un cr\u00e9dit d\u2019imp\u00f4t imputable sur l\u2019imp\u00f4t fran\u00e7ais, selon les r\u00e8gles de l\u2019article 24, paragraphe 3.<\/p><\/details><details><summary>Comment se calcule l\u2019imp\u00f4t fran\u00e7ais correspondant\u00a0?<\/summary><p>Pour un imp\u00f4t au bar\u00e8me progressif, on applique aux revenus nets concern\u00e9s le taux moyen, soit l\u2019imp\u00f4t d\u00fb sur le revenu net global divis\u00e9 par ce revenu (article 24, paragraphe 3, b, ii).<\/p><\/details><details><summary>Qui \u00e9limine la double imposition sur la vente d\u2019un bien immobilier\u00a0?<\/summary><p>L\u2019\u00c9tat de r\u00e9sidence du c\u00e9dant, l\u2019\u00c9tat o\u00f9 se situe l\u2019immeuble pouvant imposer le gain (article 24, paragraphe 4, b, et article 14, paragraphe 1).<\/p><\/details><\/div>\n<p class=\"source\">Source : Convention sign\u00e9e \u00e0 Londres le 19 juin 2008, modifi\u00e9e par la Convention multilat\u00e9rale (CML) sign\u00e9e le 7 juin 2017 \u2014 Version consolid\u00e9e de la convention avec le Royaume-Uni modifi\u00e9e par la convention multilat\u00e9rale &#8211; Imp\u00f4t sur le revenu (impots.gouv.fr). Statut : En vigueur depuis le 18 d\u00e9cembre 2009\u00a0; elle a remplac\u00e9 la convention sign\u00e9e \u00e0 Londres le 22 mai 1968. 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 Royaume-Uni ?<\/span><h3>Faire v\u00e9rifier mon cr\u00e9dit d\u2019imp\u00f4t\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=royaume-uni-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 Royaume-Uni<\/span><div class=\"rel\"><a href=\"\/decisions\/retraites-percevant-des-pensions-britanniques-et-installes-dans-le-finistere-la\/\">Retrait\u00e9s percevant des pensions britanniques et install\u00e9s dans le Finist\u00e8re\u00a0: la pension priv\u00e9e est imposable en France et les pensions publiques, imposables au Royaume-Uni, entrent dans le calcul du taux avec un cr\u00e9dit d&#x27;imp\u00f4t<small>TA Rennes, 14 d\u00e9cembre 2022<\/small><\/a><a href=\"\/decisions\/chef-mecanicien-envoye-au-gabon-par-une-societe-des-iles-vierges-britanniques\/\">Chef m\u00e9canicien envoy\u00e9 au Gabon par une soci\u00e9t\u00e9 des \u00eeles Vierges britanniques\u00a0: ni l&#x27;exon\u00e9ration de l&#x27;article 81 A, ni le cr\u00e9dit d&#x27;imp\u00f4t de la convention franco-gabonaise faute de preuve d&#x27;une imposition au Gabon<small>TA Pau, 3 avril 2023<\/small><\/a><a href=\"\/decisions\/salarie-petrolier-d-une-societe-des-iles-vierges-britanniques-ni-exoneration-de\/\">Salari\u00e9 p\u00e9trolier d&#x27;une soci\u00e9t\u00e9 des \u00eeles Vierges britanniques\u00a0: ni exon\u00e9ration de l&#x27;article 81 A, ni cr\u00e9dit d&#x27;imp\u00f4t de la convention franco-gabonaise sans 183 jours de s\u00e9jour au Gabon<small>TA Pau, 3 avril 2023<\/small><\/a><\/div><\/div>\n<div class=\"card\"><span class=\"mono\">Aller plus loin<\/span><div class=\"more\"><a href=\"\/conventions-fiscales\/royaume-uni\/\">Convention France\u2013Royaume-Uni : 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 Royaume-Uni ?<\/span><a href=\"https:\/\/app.balmontconseil.com\/rdv?utm_source=site&#038;utm_medium=convention&#038;utm_content=royaume-uni-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 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