{"id":23437,"date":"2026-11-08T13:36:57","date_gmt":"2026-11-08T12:36:57","guid":{"rendered":"https:\/\/balmontconseil.com\/conventions-fiscales\/saint-martin\/residence-fiscale\/"},"modified":"2026-11-09T00:58:33","modified_gmt":"2026-11-08T23:58:33","slug":"residence-fiscale","status":"publish","type":"page","link":"https:\/\/balmontconseil.com\/en\/conventions-fiscales\/saint-martin\/residence-fiscale\/","title":{"rendered":"Install\u00e9 \u00e0 Saint-Martin, \u00eates-vous encore r\u00e9sident fiscal de France\u00a0? 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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\":\"Devient-on r\u00e9sident de Saint-Martin d\u00e8s son arriv\u00e9e ?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"Pas n\u00e9cessairement : une personne imposable en France en vertu des conditions de r\u00e9sidence de l\u2019article LO 6314-4 du code g\u00e9n\u00e9ral des collectivit\u00e9s territoriales ne peut pas \u00eatre r\u00e9sidente de Saint-Martin (article 4, paragraphe 1, c).\"}},{\"@type\":\"Question\",\"name\":\"Que se passe-t-il si la France et Saint-Martin me consid\u00e8rent tous deux comme r\u00e9sident ?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"L\u2019article 4, paragraphe 2, d\u00e9partage : foyer d\u2019habitation permanent, puis centre des int\u00e9r\u00eats vitaux, puis s\u00e9jour habituel ; \u00e0 d\u00e9faut, les autorit\u00e9s comp\u00e9tentes tranchent d\u2019un commun accord.\"}},{\"@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 4 \u00b7 R\u00e9sidence fiscale<\/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>Install\u00e9 \u00e0 Saint-Martin, \u00eates-vous encore r\u00e9sident fiscal de France\u00a0? L\u2019article 4 de la convention avec la collectivit\u00e9<\/h1>\n<p class=\"lead\">S\u2019installer \u00e0 Saint-Martin ne suffit pas \u00e0 cesser d\u2019\u00eatre r\u00e9sident fiscal de France. La convention retient comme r\u00e9sidents de l\u2019\u00c9tat les personnes imposables en France en vertu des conditions de r\u00e9sidence du code g\u00e9n\u00e9ral des collectivit\u00e9s territoriales, et leur interdit d\u2019\u00eatre r\u00e9sidentes de Saint-Martin. Le d\u00e9partage classique ne joue qu\u2019ensuite.<\/p>\n<div class=\"tags\"><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><a class=\"tag\" href=\"\/conventions-fiscales\/saint-martin\/plus-values\/\">Plus-values<\/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 4 \u00b7 R\u00e9sidence<\/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>Est r\u00e9sident de l\u2019\u00c9tat la personne assujettie \u00e0 l\u2019imp\u00f4t en France en raison de son domicile, de sa r\u00e9sidence ou d\u2019un crit\u00e8re analogue, y compris en vertu des conditions de r\u00e9sidence de l\u2019article LO 6314-4 du code g\u00e9n\u00e9ral des collectivit\u00e9s territoriales (article 4, paragraphe 1, a).<\/li><li>Les personnes imposables en France en vertu de ces conditions ne peuvent pas \u00eatre consid\u00e9r\u00e9es comme r\u00e9sidentes de Saint-Martin (article 4, paragraphe 1, c).<\/li><li>Cette r\u00e8gle ne vise pas les personnes qui justifient que leur domicile fiscal ou leur si\u00e8ge de direction effective se situait \u00e0 Saint-Martin le 15 juillet 2007 (article 4, paragraphe 1, d).<\/li><li>En cas de double r\u00e9sidence, le foyer d\u2019habitation permanent l\u2019emporte, puis le centre des int\u00e9r\u00eats vitaux et le s\u00e9jour habituel\u00a0; \u00e0 d\u00e9faut, les autorit\u00e9s comp\u00e9tentes tranchent (article 4, paragraphe 2).<\/li><\/ul><\/div>\n<h2>De quelle partie \u00eates-vous r\u00e9sident au sens de la convention\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>Imposable en France selon les conditions de r\u00e9sidence de l\u2019article LO 6314-4<\/span><span class=\"etat fr\">France (\u00c9tat)<\/span><span class=\"ref\">Art. 4 \u00a7 1 a et c<\/span><\/div><div class=\"r\"><span>Domicile fiscal \u00e0 Saint-Martin au 15 juillet 2007<\/span><span class=\"etat \">R\u00e8gle du \u00a7 1 c \u00e9cart\u00e9e<\/span><span class=\"ref\">Art. 4 \u00a7 1 d<\/span><\/div><div class=\"r\"><span>Foyer d\u2019habitation permanent \u00e0 Saint-Martin seulement<\/span><span class=\"etat \">Saint-Martin<\/span><span class=\"ref\">Art. 4 \u00a7 2 a<\/span><\/div><div class=\"r\"><span>Foyer des deux c\u00f4t\u00e9s, liens les plus \u00e9troits en France<\/span><span class=\"etat fr\">France (\u00c9tat)<\/span><span class=\"ref\">Art. 4 \u00a7 2 a<\/span><\/div><div class=\"r\"><span>S\u00e9jour habituel des deux c\u00f4t\u00e9s ou d\u2019aucun<\/span><span class=\"etat \">Accord des administrations<\/span><span class=\"ref\">Art. 4 \u00a7 2 c<\/span><\/div><\/div><p class=\"note2\">Les personnes install\u00e9es \u00e0 Saint-Martin mais r\u00e9sidentes de l\u2019\u00c9tat sont impos\u00e9es selon les r\u00e8gles applicables aux personnes domicili\u00e9es en Guadeloupe (protocole, point 5). La convention d\u00e9signe la France sous le nom d\u2019\u00ab\u00a0\u00c9tat\u00a0\u00bb, qui comprend la m\u00e9tropole et les d\u00e9partements d\u2019outre-mer (article 3, paragraphe 1, b).<\/p>\n<h2>Le texte de la convention<\/h2><div class=\"cit\"><div><span class=\"mono\">Article 4, paragraphe 1, a<\/span><p>\u00ab En ce qui concerne l\u2019Etat, toute personne qui, en vertu de la l\u00e9gislation nationale est assujettie \u00e0 l&#x27;imp\u00f4t de l\u2019Etat, en raison de son domicile, de sa r\u00e9sidence, de son si\u00e8ge de direction, ou de tout autre crit\u00e8re de nature analogue. Cette expression s\u2019applique aussi aux personnes qui sont assujetties \u00e0 l\u2019imp\u00f4t de l\u2019Etat en vertu des conditions de r\u00e9sidence issues de l\u2019article LO 6314-4 du code g\u00e9n\u00e9ral des collectivit\u00e9s territoriales. \u00bb<\/p><\/div><\/div><div class=\"cit\"><div><span class=\"mono\">Article 4, paragraphe 1, c et d<\/span><p>\u00ab c) Nonobstant les dispositions de l\u2019alin\u00e9a b), ne peuvent \u00eatre consid\u00e9r\u00e9es comme r\u00e9sidentes de Saint-Martin les personnes qui sont assujetties \u00e0 l\u2019imp\u00f4t de l\u2019Etat en vertu des conditions de r\u00e9sidence issues de l\u2019article LO 6314-4 du code g\u00e9n\u00e9ral des collectivit\u00e9s territoriales. d) Les dispositions de l\u2019alin\u00e9a c) et celles de la deuxi\u00e8me phrase de l\u2019alin\u00e9a a) ne sont pas applicables aux personnes qui peuvent justifier que leur domicile fiscal ou leur si\u00e8ge de direction effective se situait \u00e0 Saint-Martin le 15 juillet 2007, date \u00e0 laquelle la collectivit\u00e9 d\u2019outre-mer de Saint-Martin a commenc\u00e9 \u00e0 exercer sa comp\u00e9tence en mati\u00e8re d\u2019imp\u00f4ts, droits et taxes. \u00bb<\/p><\/div><\/div><p class=\"note2\">Texte publi\u00e9 par impots.gouv.fr.<\/p>\n<h2>L\u2019ordre des crit\u00e8res de d\u00e9partage<\/h2><p>Une fois \u00e9cart\u00e9e la r\u00e8gle propre au code g\u00e9n\u00e9ral des collectivit\u00e9s territoriales, l\u2019article 4, paragraphe 2, d\u00e9partage ainsi\u00a0:<\/p><ol class=\"steps\"><li><span class=\"n\">1<\/span><div><b>Foyer d\u2019habitation permanent<\/b><span>Sur quel territoire disposez-vous d\u2019un logement permanent\u00a0?<\/span><\/div><\/li><li><span class=\"n\">2<\/span><div><b>Centre des int\u00e9r\u00eats vitaux<\/b><span>Foyer des deux c\u00f4t\u00e9s\u00a0: o\u00f9 sont vos liens personnels et \u00e9conomiques les plus \u00e9troits\u00a0?<\/span><\/div><\/li><li><span class=\"n\">3<\/span><div><b>S\u00e9jour habituel<\/b><span>Toujours ind\u00e9cis\u00a0: o\u00f9 s\u00e9journez-vous de fa\u00e7on habituelle\u00a0?<\/span><\/div><\/li><li><span class=\"n\">4<\/span><div><b>Accord des administrations<\/b><span>S\u00e9jour habituel des deux c\u00f4t\u00e9s ou d\u2019aucun\u00a0: les autorit\u00e9s comp\u00e9tentes tranchent d\u2019un commun accord, sans crit\u00e8re de nationalit\u00e9.<\/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\/contribuable-installe-a-saint-martin-depuis-moins-de-cinq-ans-impose-a-tort\/\"><div class=\"h\"><span class=\"pill mono\">TA Montreuil<\/span><small>14 mars 2023<\/small><\/div><p>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<\/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>Dans les affaires jug\u00e9es, des contribuables venus de m\u00e9tropole qui se disaient install\u00e9s \u00e0 Saint-Martin sont rest\u00e9s imposables en France, faute de remplir la condition de dur\u00e9e de r\u00e9sidence fix\u00e9e par le code g\u00e9n\u00e9ral des collectivit\u00e9s territoriales ou de prouver une r\u00e9sidence principale effective sur l\u2019\u00eele. Le calendrier de l\u2019installation et les preuves de vie sur place conditionnent donc tout le reste.<\/p><a class=\"btn\" href=\"https:\/\/app.balmontconseil.com\/rdv?utm_source=site&#038;utm_medium=convention&#038;utm_content=saint-martin-residence-fiscale-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 r\u00e9sidence avant le d\u00e9part<\/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 quittez la m\u00e9tropole ou un d\u00e9partement d\u2019outre-mer pour vous installer \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-residence-fiscale-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\/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\/plus-values\/\">Plus-values<\/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\/\" class=\"cur\"><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\/\"><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-20-10-10\/\">BOI-INT-DG-20-10-10 \u00b7 Domicile fiscal et r\u00e9sidence conventionnelle<\/a><a class=\"tag\" href=\"\/bofip-international\/boi-ir-champ-10\/\">BOI-IR-CHAMP-10 \u00b7 Domicile fiscal (art. 4 B)<\/a><\/div><\/div><h2>Questions fr\u00e9quentes<\/h2><div class=\"faq\"><details open><summary>Devient-on r\u00e9sident de Saint-Martin d\u00e8s son arriv\u00e9e\u00a0?<\/summary><p>Pas n\u00e9cessairement\u00a0: une personne imposable en France en vertu des conditions de r\u00e9sidence de l\u2019article LO 6314-4 du code g\u00e9n\u00e9ral des collectivit\u00e9s territoriales ne peut pas \u00eatre r\u00e9sidente de Saint-Martin (article 4, paragraphe 1, c).<\/p><\/details><details><summary>Que se passe-t-il si la France et Saint-Martin me consid\u00e8rent tous deux comme r\u00e9sident\u00a0?<\/summary><p>L\u2019article 4, paragraphe 2, d\u00e9partage\u00a0: foyer d\u2019habitation permanent, puis centre des int\u00e9r\u00eats vitaux, puis s\u00e9jour habituel\u00a0; \u00e0 d\u00e9faut, les autorit\u00e9s comp\u00e9tentes tranchent d\u2019un commun accord.<\/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 ma r\u00e9sidence avant le d\u00e9part\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-residence-fiscale-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\/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><a href=\"\/decisions\/resident-fiscal-de-saint-martin-les-prelevements-sociaux-sur-ses-revenus\/\">R\u00e9sident fiscal de Saint-Martin\u00a0: les pr\u00e9l\u00e8vements sociaux sur ses revenus fonciers restent dus, l&#x27;\u00c9tat ayant conserv\u00e9 sa comp\u00e9tence en la mati\u00e8re<small>CAA Bordeaux, 9 juillet 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-residence-fiscale-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 i=0;i<m.length;i++){if(\/^data-bml-\/.test(m[i].attributeName||'')){clean();break;}}}).observe(r,{attributes:true,subtree:true,attributeFilter:['data-bml-bg','data-bml-t']});window.addEventListener('load',function(){clean();setTimeout(clean,1300);setTimeout(clean,2500);});})();<\/script>","protected":false},"excerpt":{"rendered":"<p>Accueil \u203a Conventions fiscales \u203a France\u2013Saint-Martin \u203a Article 4 \u00b7 R\u00e9sidence fiscale Convention France\u2013Saint-MartinConvention 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 class=\"excerpt-hellip\"> 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