{"id":25761,"date":"2026-11-08T18:54:02","date_gmt":"2026-11-08T17:54:02","guid":{"rendered":"https:\/\/balmontconseil.com\/bofip-international\/boi-ir-champ-10\/"},"modified":"2026-11-09T01:44:21","modified_gmt":"2026-11-09T00:44:21","slug":"boi-ir-champ-10","status":"publish","type":"page","link":"https:\/\/balmontconseil.com\/en\/bofip-international\/boi-ir-champ-10\/","title":{"rendered":"Domicile fiscal en France : les quatre crit\u00e8res de l\u2019article 4 B, et un seul suffit"},"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 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\u203a <a href=\"\/bofip-international\/\">Le BOFiP international expliqu\u00e9<\/a> \u203a <a href=\"\/bofip-international\/#domicile\">Domicile fiscal et non-r\u00e9sidents<\/a> \u203a BOI-IR-CHAMP-10<\/div>\n<div class=\"grid\"><main class=\"main\"><div class=\"meta\"><span class=\"pill mono\">BOI-IR-CHAMP-10<\/span><span class=\"metaline\">Version du 28\/07\/2016 \u00b7 en vigueur \u00b7 s\u00e9rie IR<\/span><\/div>\n<h1>Domicile fiscal en France : les quatre crit\u00e8res de l\u2019article 4 B, et un seul suffit<\/h1>\n<p class=\"lead\">Le document de r\u00e9f\u00e9rence de l\u2019administration sur le domicile fiscal : ce que recouvrent le foyer, le s\u00e9jour principal, l\u2019activit\u00e9 principale et le centre des int\u00e9r\u00eats \u00e9conomiques, et pourquoi il suffit d\u2019en remplir un seul pour \u00eatre impos\u00e9 en France sur tous ses revenus.<\/p>\n<div class=\"tags\"><span class=\"tag\">Article 4 B du CGI<\/span><a class=\"tag\" href=\"\/decisions\/theme\/residence-fiscale\/\">R\u00e9sidence fiscale<\/a><span class=\"tag\">Expatriation<\/span><a class=\"tag\" href=\"\/bofip-international\/boi-int-dg-20-10-10\/\">Conventions fiscales<\/a><\/div>\n<div class=\"card bref\"><span class=\"mono\">En bref<\/span><ul><li>Domicili\u00e9 en France, on est impos\u00e9 sur l\u2019ensemble de ses revenus, sous r\u00e9serve des conventions ; non domicili\u00e9, sur ses seuls revenus de source fran\u00e7aise. (\u00a7 20, \u00a7 30)<\/li><li>Le foyer reste en France tant que la famille y habite, m\u00eame si l\u2019on travaille ailleurs la plus grande partie de l\u2019ann\u00e9e. (\u00a7 110)<\/li><li>Le s\u00e9jour principal est en principe en France au-del\u00e0 de six mois de pr\u00e9sence dans l\u2019ann\u00e9e, mais ce n\u2019est pas un crit\u00e8re absolu. (\u00a7 130, \u00a7 150)<\/li><li>L\u2019activit\u00e9 principale est celle \u00e0 laquelle on consacre le plus de temps, m\u00eame si elle ne procure pas l\u2019essentiel des revenus. (\u00a7 220)<\/li><li>Pour \u00eatre domicili\u00e9 en France, il suffit qu\u2019un seul des crit\u00e8res soit rempli. (\u00a7 310)<\/li><\/ul><\/div>\n<h2>Ce que dit le texte<\/h2><div class=\"para\"><span class=\"n\">\u00a7 110<\/span><p>\u00ab Cette r\u00e9sidence demeure le foyer du contribuable m\u00eame s&#x27;il est amen\u00e9, en raison des n\u00e9cessit\u00e9s de sa profession, \u00e0 s\u00e9journer ailleurs temporairement ou pendant la plus grande partie de l&#x27;ann\u00e9e, d\u00e8s lors que, normalement, la famille continue d&#x27;y habiter et que tous ses membres s&#x27;y retrouvent (CE, arr\u00eat du 23 avril 1958, n\u00b0 37792). Ainsi, les salari\u00e9s d\u00e9tach\u00e9s provisoirement \u00e0 l&#x27;\u00e9tranger par leur entreprise sont normalement consid\u00e9r\u00e9s comme fiscalement domicili\u00e9s en France s&#x27;ils ont laiss\u00e9 leur famille dans notre pays. Se reporter toutefois au BOI-RSA-GEO pour les r\u00e9gimes sp\u00e9ciaux d&#x27;exon\u00e9rations li\u00e9s \u00e0 la mobilit\u00e9 internationale des salari\u00e9s. \u00bb<\/p><\/div><div class=\"para\"><span class=\"n\">\u00a7 220<\/span><p>\u00ab Lorsque le contribuable exerce simultan\u00e9ment plusieurs professions ou la m\u00eame profession dans plusieurs pays, l&#x27;int\u00e9ress\u00e9 est consid\u00e9r\u00e9 comme domicili\u00e9 en France s&#x27;il y exerce son activit\u00e9 principale. L&#x27;activit\u00e9 principale s&#x27;entend de celle \u00e0 laquelle le contribuable consacre le plus de temps effectif, m\u00eame si elle ne d\u00e9gage pas l&#x27;essentiel de ses revenus. Dans l&#x27;hypoth\u00e8se o\u00f9 un tel crit\u00e8re ne peut \u00eatre appliqu\u00e9, il convient de consid\u00e9rer que l&#x27;activit\u00e9 principale est celle qui procure \u00e0 l&#x27;int\u00e9ress\u00e9, directement ou indirectement, la plus grande part de ses \u00ab revenus mondiaux \u00bb. \u00bb<\/p><\/div><div class=\"para\"><span class=\"n\">\u00a7 310<\/span><p>\u00ab Pour qu&#x27;un contribuable soit domicili\u00e9 en France, il suffit que l&#x27;un des crit\u00e8res soit rempli. Exemple : Les contribuables qui ont en France le centre de leurs int\u00e9r\u00eats professionnels ou \u00e9conomiques sont cens\u00e9s avoir leur domicile r\u00e9el dans notre pays quelles que soient les autres circonstances susceptibles d&#x27;affecter leur situation. \u00bb<\/p><\/div>\n<p class=\"source\" style=\"margin-top:0\">Texte officiel recopi\u00e9 mot pour mot \u00b7 BOFiP-Imp\u00f4ts, BOI-IR-CHAMP-10-20160728, \u00a7 110, 220 et 310. <a href=\"https:\/\/bofip.impots.gouv.fr\/bofip\/1911-PGP.html\/identifiant=BOI-IR-CHAMP-10-20160728\" rel=\"nofollow noopener\" target=\"_blank\">Lire le document complet sur bofip.impots.gouv.fr<\/a><\/p>\n<div class=\"ex\"><span class=\"mono\">Exemple<\/span><p>Une ing\u00e9nieure part travailler \u00e0 Duba\u00ef ; son conjoint et leurs enfants restent \u00e0 Bordeaux jusqu\u2019\u00e0 la fin de l\u2019ann\u00e9e scolaire. M\u00eame si elle passe dix mois sur place, son foyer reste en France tant que la famille y habite.<\/p><p>Elle reste donc domicili\u00e9e en France au sens de l\u2019article 4 B pour cette p\u00e9riode, quel que soit son temps de pr\u00e9sence. Il faut ensuite regarder si une convention fiscale la rattache \u00e0 l\u2019autre pays.<\/p><\/div>\n<h2>Les d\u00e9cisions des juges sur ce point<\/h2><div class=\"decs\" style=\"display:grid;gap:10px\"><a class=\"card\" style=\"text-decoration:none\" href=\"\/decisions\/gerant-d-une-societe-luxembourgeoise-vivant-en-moselle-le-foyer-en-france-l\/\"><b style=\"font-weight:500\">G\u00e9rant d&#x27;une soci\u00e9t\u00e9 luxembourgeoise vivant en Moselle : le foyer en France l&#x27;oblige \u00e0 d\u00e9clarer ses comptes au Luxembourg<\/b><br><small style=\"color:var(--muted)\">CAA Nancy \u00b7 20 mars 2025 \u00b7 n\u00b0 22NC00179<\/small><\/a><a class=\"card\" style=\"text-decoration:none\" href=\"\/decisions\/famille-installee-a-barcelone-pere-travaillant-deux-jours-par-mois-a-lyon\/\"><b style=\"font-weight:500\">Famille install\u00e9e \u00e0 Barcelone, p\u00e8re travaillant deux jours par mois \u00e0 Lyon : r\u00e9sident d&#x27;Espagne par le s\u00e9jour habituel, imp\u00f4t 2015 d\u00e9charg\u00e9<\/b><br><small style=\"color:var(--muted)\">CAA Paris \u00b7 20 octobre 2025 \u00b7 n\u00b0 24PA00075<\/small><\/a><a class=\"card\" style=\"text-decoration:none\" href=\"\/decisions\/expatrie-aux-emirats-famille-restee-en-france-le-foyer-fiscal-reste-en-france\/\"><b style=\"font-weight:500\">Expatri\u00e9 aux \u00c9mirats, famille rest\u00e9e en France : le foyer fiscal reste en France<\/b><br><small style=\"color:var(--muted)\">Conseil d&#x27;\u00c9tat \u00b7 20 mars 2023 \u00b7 n\u00b0 452718<\/small><\/a><\/div>\n<div class=\"dark\"><span class=\"mono\">Ce que cela change pour vous<\/span><p>Un d\u00e9part se pr\u00e9pare crit\u00e8re par crit\u00e8re : o\u00f9 vit la famille, o\u00f9 l\u2019on passe l\u2019essentiel de l\u2019ann\u00e9e, o\u00f9 l\u2019on travaille, d\u2019o\u00f9 viennent les revenus. Un seul crit\u00e8re rest\u00e9 en France suffit \u00e0 garder le domicile fiscal ; les dates du d\u00e9part et l\u2019organisation de la famille comptent autant que le contrat de travail.<\/p><a class=\"btn\" href=\"https:\/\/app.balmontconseil.com\/rdv?utm_source=site&#038;utm_medium=bofip&#038;utm_content=boi-ir-champ-10\"><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>Pr\u00e9parer mon d\u00e9part<\/a><span class=\"note\">Visio \u00b7 30 min \u00b7 sans engagement<\/span><\/div>\n<p class=\"source\">Source : BOFiP-Imp\u00f4ts, BOI-IR-CHAMP-10-20160728 (Licence ouverte). Explication : Balmont Conseil, \u00e0 jour de la version du 28\/07\/2016. Cette page ne se substitue pas au texte qui fait foi. Information g\u00e9n\u00e9rale, pas un conseil personnalis\u00e9.<\/p>\n<\/main><aside class=\"side\"><div class=\"ctacard\"><span class=\"mono\">Vous partez ou vous revenez ?<\/span><h3>Un seul crit\u00e8re rest\u00e9 en France suffit \u00e0 garder votre domicile fiscal. V\u00e9rifiez-les avant le d\u00e9part.<\/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=bofip&#038;utm_content=boi-ir-champ-10\"><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><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><div class=\"card\"><span class=\"mono\">Dans la m\u00eame s\u00e9rie<\/span><div class=\"more\"><a href=\"\/bofip-international\/boi-ir-domic-10-10\/\">BOI-IR-DOMIC-10-10 \u00b7 Revenus de source fran\u00e7aise (art. 164 B)<\/a><a 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><a href=\"\/bofip-international\/boi-ir-domic-10-20-20-20\/\">BOI-IR-DOMIC-10-20-20-20 \u00b7 Retenue sur prestations artistiques (art. 182 A bis)<\/a><a href=\"\/bofip-international\/boi-ir-domic-10-20-20-30\/\">BOI-IR-DOMIC-10-20-20-30 \u00b7 Actionnariat salari\u00e9 des non-r\u00e9sidents (art. 182 A ter)<\/a><a href=\"\/bofip-international\/boi-ir-domic-10-20-20-40\/\">BOI-IR-DOMIC-10-20-20-40 \u00b7 Actionnariat salari\u00e9 des non-r\u00e9sidents : modalit\u00e9s pratiques<\/a><a href=\"\/bofip-international\/boi-ir-domic-10-20-20-50\/\">BOI-IR-DOMIC-10-20-20-50 \u00b7 Retenue sur honoraires et redevances (art. 182 B)<\/a><a href=\"\/bofip-international\/boi-ir-domic-10-20-30\/\">BOI-IR-DOMIC-10-20-30 \u00b7 D\u00e9claration et repr\u00e9sentant (art. 164 D)<\/a><a href=\"\/bofip-international\/boi-ir-domic-20\/\">BOI-IR-DOMIC-20 \u00b7 Ann\u00e9e du d\u00e9part ou de l\u2019arriv\u00e9e<\/a><a href=\"\/bofip-international\/boi-ir-domic-30\/\">BOI-IR-DOMIC-30 \u00b7 Prestations r\u00e9mun\u00e9r\u00e9es \u00e0 l&#x27;\u00e9tranger (art. 155 A)<\/a><a href=\"\/bofip-international\/boi-ir-domic-40\/\">BOI-IR-DOMIC-40 \u00b7 Non-r\u00e9sidents \u00ab Schumacker \u00bb<\/a><\/div><\/div><div class=\"card\"><span class=\"mono\">Trouver un avocat<\/span><div class=\"more\"><a href=\"\/annuaire\/avocats\/droit-fiscal\/\">Avocats en droit fiscal, par ville et par langue<\/a><a href=\"\/annuaire\/avocats\/droit-international\/\">Avocats en droit international<\/a><\/div><\/div><\/aside><\/div><\/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 Le BOFiP international expliqu\u00e9 \u203a Domicile fiscal et non-r\u00e9sidents \u203a BOI-IR-CHAMP-10 BOI-IR-CHAMP-10Version du 28\/07\/2016 \u00b7 en vigueur \u00b7 s\u00e9rie IR Domicile fiscal en France : les quatre crit\u00e8res de l\u2019article<span class=\"excerpt-hellip\"> [\u2026]<\/span><\/p>\n","protected":false},"author":5,"featured_media":0,"parent":25755,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"_acf_changed":false,"mfn-post-hide-title":"","footnotes":""},"class_list":["post-25761","page","type-page","status-publish","hentry"],"acf":[],"_links":{"self":[{"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/pages\/25761","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/pages"}],"about":[{"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/types\/page"}],"author":[{"embeddable":true,"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/users\/5"}],"replies":[{"embeddable":true,"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/comments?post=25761"}],"version-history":[{"count":4,"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/pages\/25761\/revisions"}],"predecessor-version":[{"id":29986,"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/pages\/25761\/revisions\/29986"}],"up":[{"embeddable":true,"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/pages\/25755"}],"wp:attachment":[{"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/media?parent=25761"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}