{"id":23432,"date":"2026-11-08T13:36:15","date_gmt":"2026-11-08T12:36:15","guid":{"rendered":"https:\/\/balmontconseil.com\/conventions-fiscales\/saint-martin\/double-imposition\/"},"modified":"2026-11-09T00:57:59","modified_gmt":"2026-11-08T23:57:59","slug":"double-imposition","status":"publish","type":"page","link":"https:\/\/balmontconseil.com\/en\/conventions-fiscales\/saint-martin\/double-imposition\/","title":{"rendered":"Revenus de Saint-Martin d\u00e9clar\u00e9s en France\u00a0: comment \u00e9viter la double imposition\u00a0? L\u2019article 20"},"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 se calcule l\u2019\u00ab imp\u00f4t fran\u00e7ais correspondant \u00bb ?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"Avec un bar\u00e8me progressif, c\u2019est le revenu net concern\u00e9 multipli\u00e9 par le taux moyen effectif de l\u2019imp\u00f4t sur le revenu global ; avec un taux proportionnel, le revenu net multipli\u00e9 par ce taux (article 20, paragraphe 1, b, i).\"}},{\"@type\":\"Question\",\"name\":\"L\u2019imp\u00f4t pay\u00e9 \u00e0 Saint-Martin peut-il \u00eatre d\u00e9duit de mon revenu ?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"Non : l\u2019article 20, paragraphe 1, a, exclut la d\u00e9duction et pr\u00e9voit \u00e0 la place un cr\u00e9dit d\u2019imp\u00f4t imputable sur l\u2019imp\u00f4t de l\u2019\u00c9tat.\"}},{\"@type\":\"Question\",\"name\":\"Que faire en cas d\u2019imposition non conforme \u00e0 la convention ?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"Saisir l\u2019autorit\u00e9 comp\u00e9tente de la partie dont vous \u00eates r\u00e9sident dans les trois ans qui suivent la premi\u00e8re notification de la mesure (article 21, 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\/saint-martin\/\">France\u2013Saint-Martin<\/a> \u203a Article 20 \u00b7 Double imposition<\/div>\n<div class=\"grid\"><main class=\"main\">\n<div class=\"meta\"><span class=\"pill mono\">Convention France\u2013Saint-Martin<\/span><span class=\"metaline\">Convention entre l\u2019\u00c9tat et la collectivit\u00e9 territoriale de Saint-Martin, sign\u00e9e \u00e0 Saint-Martin le 21 d\u00e9cembre 2010, avec un protocole<\/span><\/div>\n<h1>Revenus de Saint-Martin d\u00e9clar\u00e9s en France\u00a0: comment \u00e9viter la double imposition\u00a0? L\u2019article 20<\/h1>\n<p class=\"lead\">La France et Saint-Martin \u00e9liminent la double imposition par un cr\u00e9dit d\u2019imp\u00f4t sym\u00e9trique\u00a0: les revenus de l\u2019autre partie restent pris en compte, puis un cr\u00e9dit est imput\u00e9 selon le type de revenu. Le protocole refuse tout all\u00e9gement aux revenus peu ou pas impos\u00e9s de l\u2019autre c\u00f4t\u00e9.<\/p>\n<div class=\"tags\"><a class=\"tag\" href=\"\/conventions-fiscales\/saint-martin\/residence-fiscale\/\">R\u00e9sidence fiscale<\/a><a class=\"tag\" href=\"\/conventions-fiscales\/saint-martin\/pensions-retraite\/\">Pensions de retraite<\/a><a class=\"tag\" href=\"\/conventions-fiscales\/saint-martin\/fonction-publique\/\">Fonction publique<\/a><a class=\"tag\" href=\"\/conventions-fiscales\/saint-martin\/revenus-immobiliers\/\">Revenus immobiliers<\/a><\/div>\n<div class=\"cover\"><img decoding=\"async\" src=\"https:\/\/balmontconseil.com\/wp-content\/uploads\/2026\/11\/convention-saint-martin.webp\" alt=\"Maison cr\u00e9ole, Saint-Martin\" loading=\"eager\"><div class=\"cap\"><span class=\"chip mono\">Article 20 \u00b7 Double imposition<\/span><b>Maison cr\u00e9ole, Saint-Martin<\/b><\/div><\/div><div style=\"height:26px\"><\/div>\n<div class=\"card bref\"><span class=\"mono\">En bref<\/span><ul><li>Les revenus imposables \u00e0 Saint-Martin sont pris en compte pour le calcul de l\u2019imp\u00f4t de l\u2019\u00c9tat\u00a0; l\u2019imp\u00f4t de Saint-Martin n\u2019est pas d\u00e9ductible, mais ouvre droit \u00e0 un cr\u00e9dit d\u2019imp\u00f4t (article 20, paragraphe 1, a).<\/li><li>Pour la plupart des revenus, dont les salaires et les loyers, le cr\u00e9dit est \u00e9gal \u00e0 l\u2019imp\u00f4t fran\u00e7ais correspondant, si le b\u00e9n\u00e9ficiaire est soumis \u00e0 l\u2019imp\u00f4t de Saint-Martin sur ces revenus (article 20, paragraphe 1, a, i).<\/li><li>Pour les dividendes, les int\u00e9r\u00eats, les plus-values immobili\u00e8res, les jetons de pr\u00e9sence et les revenus d\u2019artistes, sportifs ou mannequins, le cr\u00e9dit est \u00e9gal \u00e0 l\u2019imp\u00f4t pay\u00e9 \u00e0 Saint-Martin, plafonn\u00e9 \u00e0 l\u2019imp\u00f4t fran\u00e7ais correspondant (article 20, paragraphe 1, a, ii).<\/li><li>Saint-Martin applique le m\u00eame m\u00e9canisme, en sens inverse, \u00e0 ses r\u00e9sidents qui per\u00e7oivent des revenus imposables par l\u2019\u00c9tat (article 20, paragraphe 2).<\/li><\/ul><\/div>\n<h2>Quel cr\u00e9dit d\u2019imp\u00f4t en 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, loyers imposables \u00e0 Saint-Martin<\/span><span class=\"etat \">Cr\u00e9dit \u00e9gal \u00e0 l\u2019imp\u00f4t fran\u00e7ais correspondant<\/span><span class=\"ref\">Art. 20 \u00a7 1 a i<\/span><\/div><div class=\"r\"><span>Dividendes, int\u00e9r\u00eats<\/span><span class=\"etat \">Cr\u00e9dit \u00e9gal \u00e0 l\u2019imp\u00f4t pay\u00e9 \u00e0 Saint-Martin, plafonn\u00e9<\/span><span class=\"ref\">Art. 20 \u00a7 1 a ii<\/span><\/div><div class=\"r\"><span>Plus-values immobili\u00e8res, jetons de pr\u00e9sence<\/span><span class=\"etat \">Cr\u00e9dit \u00e9gal \u00e0 l\u2019imp\u00f4t pay\u00e9 \u00e0 Saint-Martin, plafonn\u00e9<\/span><span class=\"ref\">Art. 20 \u00a7 1 a ii<\/span><\/div><div class=\"r\"><span>R\u00e9sident de Saint-Martin, revenus imposables par l\u2019\u00c9tat<\/span><span class=\"etat \">Cr\u00e9dit sym\u00e9trique \u00e0 Saint-Martin<\/span><span class=\"ref\">Art. 20 \u00a7 2<\/span><\/div><div class=\"r\"><span>Revenus non impos\u00e9s ou tr\u00e8s peu impos\u00e9s de l\u2019autre c\u00f4t\u00e9<\/span><span class=\"etat \">Aucun all\u00e9gement conventionnel<\/span><span class=\"ref\">Protocole, point 6<\/span><\/div><\/div><p class=\"note2\">L\u2019imp\u00f4t pay\u00e9 \u00e0 Saint-Martin s\u2019entend de l\u2019imp\u00f4t effectivement support\u00e9 \u00e0 titre d\u00e9finitif, conform\u00e9ment \u00e0 la convention (article 20, paragraphe 1, b, ii). Selon le protocole (point 6), aucun all\u00e9gement n\u2019est accord\u00e9 lorsque les revenus ne sont pas impos\u00e9s par l\u2019autre partie ou y supportent un imp\u00f4t inf\u00e9rieur de plus de la moiti\u00e9 \u00e0 celui d\u00fb par un r\u00e9sident de la premi\u00e8re partie.<\/p>\n<h2>Le texte de la convention<\/h2><div class=\"cit\"><div><span class=\"mono\">Article 20, paragraphe 1, a<\/span><p>\u00ab Nonobstant toute autre disposition de la pr\u00e9sente Convention, les revenus qui sont imposables ou ne sont imposables qu\u2019\u00e0 Saint-Martin conform\u00e9ment aux dispositions de la Convention sont pris en compte pour le calcul de l&#x27;imp\u00f4t de l\u2019Etat lorsqu&#x27;ils ne sont pas exempt\u00e9s de l&#x27;imp\u00f4t sur les soci\u00e9t\u00e9s. Dans ce cas, l&#x27;imp\u00f4t de Saint-Martin n&#x27;est pas d\u00e9ductible de ces revenus, mais le r\u00e9sident de l\u2019Etat a droit, sous r\u00e9serve des conditions et limites pr\u00e9vues aux i) et ii), \u00e0 un cr\u00e9dit d&#x27;imp\u00f4t imputable sur l&#x27;imp\u00f4t de l\u2019Etat. \u00bb<\/p><\/div><\/div><div class=\"cit\"><div><span class=\"mono\">Article 20, paragraphe 1, a, i et ii<\/span><p>\u00ab i) pour les revenus non mentionn\u00e9s au ii), au montant de l&#x27;imp\u00f4t de l\u2019Etat correspondant \u00e0 ces revenus \u00e0 condition que le b\u00e9n\u00e9ficiaire r\u00e9sident de l\u2019Etat soit soumis \u00e0 l&#x27;imp\u00f4t de Saint-Martin \u00e0 raison de ces revenus\u00a0; ii) pour les revenus soumis \u00e0 l&#x27;imp\u00f4t sur les soci\u00e9t\u00e9s vis\u00e9s \u00e0 l&#x27;article 7 et au paragraphe 2 de l&#x27;article 13 et pour les revenus vis\u00e9s \u00e0 l&#x27;article 10, \u00e0 l\u2019article 11, au paragraphe 1 de l&#x27;article 13, au paragraphe 3 de l&#x27;article 14, \u00e0 l&#x27;article 15 et aux paragraphes 1 et 2 de l&#x27;article 16, au montant de l&#x27;imp\u00f4t pay\u00e9 \u00e0 Saint-Martin conform\u00e9ment aux dispositions de ces articles\u00a0; toutefois, ce cr\u00e9dit d&#x27;imp\u00f4t ne peut exc\u00e9der le montant de l&#x27;imp\u00f4t de l\u2019Etat correspondant \u00e0 ces revenus. \u00bb<\/p><\/div><\/div><p class=\"note2\">Texte publi\u00e9 par impots.gouv.fr.<\/p>\n<h2>Le m\u00e9canisme c\u00f4t\u00e9 France<\/h2><p>Pour un r\u00e9sident de l\u2019\u00c9tat qui per\u00e7oit des revenus imposables \u00e0 Saint-Martin\u00a0:<\/p><ol class=\"steps\"><li><span class=\"n\">1<\/span><div><b>Inclusion<\/b><span>Le revenu est pris en compte pour 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 de Saint-Martin n\u2019est pas d\u00e9duit du revenu.<\/span><\/div><\/li><li><span class=\"n\">3<\/span><div><b>Cr\u00e9dit, r\u00e8gle g\u00e9n\u00e9rale<\/b><span>\u00c9gal \u00e0 l\u2019imp\u00f4t fran\u00e7ais correspondant, si le revenu est soumis \u00e0 l\u2019imp\u00f4t de Saint-Martin.<\/span><\/div><\/li><li><span class=\"n\">4<\/span><div><b>Cr\u00e9dit, revenus list\u00e9s<\/b><span>\u00c9gal \u00e0 l\u2019imp\u00f4t pay\u00e9 \u00e0 Saint-Martin, plafonn\u00e9 \u00e0 l\u2019imp\u00f4t fran\u00e7ais correspondant.<\/span><\/div><\/li><\/ol>\n<h2>Ce qu\u2019ont jug\u00e9 les tribunaux<\/h2><div class=\"decs\"><a class=\"dec\" href=\"\/decisions\/installation-a-saint-martin-en-2013-un-contribuable-venu-de-metropole-ne-peut-y\/\"><div class=\"h\"><span class=\"pill mono\">CAA Marseille<\/span><small>9 juin 2022<\/small><\/div><p>Installation \u00e0 Saint-Martin en 2013\u00a0: un contribuable venu de m\u00e9tropole ne peut y \u00eatre r\u00e9sident fiscal avant cinq ans de r\u00e9sidence, et ses cr\u00e9dits bancaires inexpliqu\u00e9s sont tax\u00e9s d&#x27;office<\/p><i>Lire la d\u00e9cision \u2192<\/i><\/a><a class=\"dec\" href=\"\/decisions\/couple-se-disant-installe-a-saint-martin-depuis-2007-faute-de-preuve-d-une\/\"><div class=\"h\"><span class=\"pill mono\">CAA Bordeaux<\/span><small>29 novembre 2022<\/small><\/div><p>Couple se disant install\u00e9 \u00e0 Saint-Martin depuis 2007\u00a0: faute de preuve d&#x27;une r\u00e9sidence principale sur l&#x27;\u00eele pendant cinq ans, il reste imposable en France pour 2012<\/p><i>Lire la d\u00e9cision \u2192<\/i><\/a><a class=\"dec\" href=\"\/decisions\/retraites-installes-a-saint-martin-les-pensions-de-fonctionnaires-territoriaux\/\"><div class=\"h\"><span class=\"pill mono\">CAA Paris<\/span><small>1er mars 2023<\/small><\/div><p>Retrait\u00e9s install\u00e9s \u00e0 Saint-Martin\u00a0: les pensions de fonctionnaires territoriaux et hospitaliers restent imposables en France par voie de retenue \u00e0 la source<\/p><i>Lire la d\u00e9cision \u2192<\/i><\/a><\/div><a class=\"lnk\" href=\"\/conventions-fiscales\/saint-martin\/#decisions\">Voir les 8 d\u00e9cisions qui concernent Saint-Martin \u2192<\/a>\n<div class=\"dark\"><span class=\"mono\">Ce que cela change pour vous<\/span><p>Pour les salaires ou les loyers impos\u00e9s \u00e0 Saint-Martin, le cr\u00e9dit \u00e9gal \u00e0 l\u2019imp\u00f4t fran\u00e7ais correspondant efface l\u2019imp\u00f4t fran\u00e7ais sur ces revenus, \u00e0 condition qu\u2019ils soient r\u00e9ellement soumis \u00e0 l\u2019imp\u00f4t saint-martinois. Le protocole prive aussi de tout all\u00e9gement, dans la partie d\u2019o\u00f9 ils proviennent, les revenus non impos\u00e9s de l\u2019autre c\u00f4t\u00e9 ou soumis \u00e0 un imp\u00f4t inf\u00e9rieur de plus de la moiti\u00e9 \u00e0 celui d\u2019un r\u00e9sident (point 6).<\/p><a class=\"btn\" href=\"https:\/\/app.balmontconseil.com\/rdv?utm_source=site&#038;utm_medium=convention&#038;utm_content=saint-martin-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 mes cr\u00e9dits 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 \u00eates r\u00e9sident de France et vous percevez des revenus imposables \u00e0 Saint-Martin\u00a0?<\/h3><div class=\"yn\"><a class=\"oui\" href=\"https:\/\/app.balmontconseil.com\/rdv?utm_source=site&#038;utm_medium=convention&#038;utm_content=saint-martin-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\/saint-martin\/residence-fiscale\/\">R\u00e9sidence fiscale<\/a><a href=\"\/conventions-fiscales\/saint-martin\/pensions-retraite\/\">Pensions de retraite<\/a><a href=\"\/conventions-fiscales\/saint-martin\/fonction-publique\/\">Fonction publique<\/a><a href=\"\/conventions-fiscales\/saint-martin\/revenus-immobiliers\/\">Revenus immobiliers<\/a><a href=\"\/conventions-fiscales\/saint-martin\/\">Convention France\u2013Saint-Martin : 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\/saint-martin\/residence-fiscale\/\"><small>Art. 4<\/small><b>R\u00e9sidence fiscale<\/b><\/a><a href=\"\/conventions-fiscales\/saint-martin\/pensions-retraite\/\"><small>Art. 17<\/small><b>Pensions de retraite<\/b><\/a><a href=\"\/conventions-fiscales\/saint-martin\/fonction-publique\/\"><small>Art. 17<\/small><b>Fonction publique<\/b><\/a><a href=\"\/conventions-fiscales\/saint-martin\/revenus-immobiliers\/\"><small>Art. 6<\/small><b>Revenus immobiliers<\/b><\/a><a href=\"\/conventions-fiscales\/saint-martin\/plus-values\/\"><small>Art. 13<\/small><b>Plus-values<\/b><\/a><a href=\"\/conventions-fiscales\/saint-martin\/dividendes\/\"><small>Art. 10<\/small><b>Dividendes<\/b><\/a><a href=\"\/conventions-fiscales\/saint-martin\/interets\/\"><small>Art. 11<\/small><b>Int\u00e9r\u00eats<\/b><\/a><a href=\"\/conventions-fiscales\/saint-martin\/salaires\/\"><small>Art. 14<\/small><b>Salaires<\/b><\/a><a href=\"\/conventions-fiscales\/saint-martin\/double-imposition\/\" class=\"cur\"><small>Art. 20<\/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>Comment se calcule l\u2019\u00ab\u00a0imp\u00f4t fran\u00e7ais correspondant\u00a0\u00bb\u00a0?<\/summary><p>Avec un bar\u00e8me progressif, c\u2019est le revenu net concern\u00e9 multipli\u00e9 par le taux moyen effectif de l\u2019imp\u00f4t sur le revenu global\u00a0; avec un taux proportionnel, le revenu net multipli\u00e9 par ce taux (article 20, paragraphe 1, b, i).<\/p><\/details><details><summary>L\u2019imp\u00f4t pay\u00e9 \u00e0 Saint-Martin peut-il \u00eatre d\u00e9duit de mon revenu\u00a0?<\/summary><p>Non\u00a0: l\u2019article 20, paragraphe 1, a, exclut la d\u00e9duction et pr\u00e9voit \u00e0 la place un cr\u00e9dit d\u2019imp\u00f4t imputable sur l\u2019imp\u00f4t de l\u2019\u00c9tat.<\/p><\/details><details><summary>Que faire en cas d\u2019imposition non conforme \u00e0 la convention\u00a0?<\/summary><p>Saisir l\u2019autorit\u00e9 comp\u00e9tente de la partie dont vous \u00eates r\u00e9sident dans les trois ans qui suivent la premi\u00e8re notification de la mesure (article 21, paragraphe 1).<\/p><\/details><\/div>\n<p class=\"source\">Source : Convention entre l\u2019\u00c9tat et la collectivit\u00e9 territoriale de Saint-Martin, sign\u00e9e \u00e0 Saint-Martin le 21 d\u00e9cembre 2010, avec un protocole \u2014 Convention avec Saint-Martin sign\u00e9e le 21\/12\/2010 &#8211; en vigueur au 01\/05\/2011 (impots.gouv.fr). Statut : En vigueur depuis le 1er mai 2011, applicable aux revenus \u00e0 compter du 1er janvier 2010 (article 22). 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 Saint-Martin ?<\/span><h3>Faire v\u00e9rifier mes cr\u00e9dits 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=saint-martin-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 Saint-Martin<\/span><div class=\"rel\"><a href=\"\/decisions\/contribuable-installe-a-saint-martin-depuis-moins-de-cinq-ans-impose-a-tort\/\">Contribuable install\u00e9 \u00e0 Saint-Martin depuis moins de cinq ans\u00a0: impos\u00e9 \u00e0 tort comme non-r\u00e9sident, mais l&#x27;imp\u00f4t recalcul\u00e9 comme r\u00e9sident est plus \u00e9lev\u00e9 et la compensation fait \u00e9chec \u00e0 sa demande<small>TA Montreuil, 14 mars 2023<\/small><\/a><a href=\"\/decisions\/adresse-a-saint-martin-donnee-au-verificateur-alors-que-le-contribuable-vivait\/\">Adresse \u00e0 Saint-Martin donn\u00e9e au v\u00e9rificateur alors que le contribuable vivait pr\u00e8s de Lyon\u00a0: domicile fictif, la proposition de rectification envoy\u00e9e \u00e0 son adresse r\u00e9elle est r\u00e9guli\u00e8re et l&#x27;imposition de 2013 est r\u00e9tablie<small>CAA Lyon, 15 f\u00e9vrier 2024<\/small><\/a><a href=\"\/decisions\/epoux-vivant-separement-l-un-a-saint-martin-l-autre-a-toulon-l-exoneration-de\/\">\u00c9poux vivant s\u00e9par\u00e9ment, l&#x27;un \u00e0 Saint-Martin, l&#x27;autre \u00e0 Toulon\u00a0: l&#x27;exon\u00e9ration de la plus-value de r\u00e9sidence principale ne vaut que pour l&#x27;\u00e9poux qui habitait la maison vendue<small>CAA Marseille, 23 mai 2024<\/small><\/a><\/div><\/div>\n<div class=\"card\"><span class=\"mono\">Aller plus loin<\/span><div class=\"more\"><a href=\"\/conventions-fiscales\/saint-martin\/\">Convention France\u2013Saint-Martin : 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 Saint-Martin ?<\/span><a href=\"https:\/\/app.balmontconseil.com\/rdv?utm_source=site&#038;utm_medium=convention&#038;utm_content=saint-martin-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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