{"id":25765,"date":"2026-11-08T18:54:31","date_gmt":"2026-11-08T17:54:31","guid":{"rendered":"https:\/\/balmontconseil.com\/bofip-international\/boi-ir-domic-40\/"},"modified":"2026-11-09T01:45:03","modified_gmt":"2026-11-09T00:45:03","slug":"boi-ir-domic-40","status":"publish","type":"page","link":"https:\/\/balmontconseil.com\/en\/bofip-international\/boi-ir-domic-40\/","title":{"rendered":"Non-r\u00e9sident \u00ab Schumacker \u00bb : impos\u00e9 comme un r\u00e9sident quand l\u2019essentiel des revenus vient de France"},"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-DOMIC-40<\/div>\n<div class=\"grid\"><main class=\"main\"><div class=\"meta\"><span class=\"pill mono\">BOI-IR-DOMIC-40<\/span><span class=\"metaline\">Version du 06\/04\/2017 \u00b7 en vigueur \u00b7 s\u00e9rie IR<\/span><\/div>\n<h1>Non-r\u00e9sident \u00ab Schumacker \u00bb : impos\u00e9 comme un r\u00e9sident quand l\u2019essentiel des revenus vient de France<\/h1>\n<p class=\"lead\">Un non-r\u00e9sident qui vit dans l\u2019Union europ\u00e9enne mais tire de France la quasi-totalit\u00e9 de ses revenus doit \u00eatre trait\u00e9 comme un r\u00e9sident : bar\u00e8me, charges d\u00e9ductibles, r\u00e9ductions et cr\u00e9dits d\u2019imp\u00f4t, sans taux minimum. Le BOFiP fixe les seuils : 75 % du revenu mondial, ou 50 % sous conditions.<\/p>\n<div class=\"tags\"><a class=\"tag\" href=\"\/decisions\/theme\/non-residents\/\">Non-r\u00e9sidents<\/a><span class=\"tag\">Arr\u00eat Schumacker (CJUE)<\/span><a class=\"tag\" href=\"\/bofip-international\/boi-ir-domic-10-20-10\/\">Taux minimum (art. 197 A)<\/a><span class=\"tag\">Union europ\u00e9enne<\/span><\/div>\n<div class=\"card bref\"><span class=\"mono\">En bref<\/span><ul><li>Depuis l\u2019arr\u00eat Schumacker de 1995, un non-r\u00e9sident qui tire de France la totalit\u00e9 ou la quasi-totalit\u00e9 de ses revenus doit \u00eatre trait\u00e9 comme un r\u00e9sident. (\u00a7 1)<\/li><li>L\u2019assimilation est pr\u00e9sum\u00e9e s\u2019il r\u00e9side dans l\u2019Union europ\u00e9enne ou dans un \u00c9tat de l\u2019EEE li\u00e9 \u00e0 la France par une convention avec assistance administrative, et si ses revenus de source fran\u00e7aise atteignent au moins 75 % de son revenu mondial imposable. (\u00a7 30)<\/li><li>Entre 50 % et 75 %, il peut aussi en b\u00e9n\u00e9ficier s\u2019il prouve qu\u2019aucun m\u00e9canisme ne r\u00e9duit son imp\u00f4t dans son pays de r\u00e9sidence au titre de sa situation personnelle et familiale. (\u00a7 70)<\/li><li>Il d\u00e9duit alors les m\u00eames charges et b\u00e9n\u00e9ficie des m\u00eames r\u00e9ductions et cr\u00e9dits d\u2019imp\u00f4t qu\u2019un r\u00e9sident, et le taux minimum de l\u2019article 197 A ne s\u2019applique pas. (\u00a7 90, \u00a7 110)<\/li><\/ul><\/div>\n<h2>Ce que dit le texte<\/h2><div class=\"para\"><span class=\"n\">\u00a7 30<\/span><p>\u00ab Cette assimilation est pr\u00e9sum\u00e9e, lorsque les conditions suivantes sont remplies : &#8211; le non-r\u00e9sident \u00ab Schumacker \u00bb est domicili\u00e9 dans un autre \u00c9tat membre de l&#x27;Union europ\u00e9enne, ou dans un \u00c9tat partie \u00e0 l&#x27;espace \u00e9conomique europ\u00e9en ayant conclu avec la France une convention fiscale qui contient une clause d&#x27;assistance administrative en vue de lutter contre la fraude ou l&#x27;\u00e9vasion fiscale ; &#8211; les revenus de source fran\u00e7aise du non-r\u00e9sident concern\u00e9 sont sup\u00e9rieurs ou \u00e9gaux \u00e0 75 % de son revenu mondial imposable, conform\u00e9ment \u00e0 la recommandation de la Commission europ\u00e9enne, du 21 d\u00e9cembre 1993, relative \u00e0 l&#x27;imposition de certains revenus obtenus par des non-r\u00e9sidents dans un \u00c9tat membre autre que celui de leur r\u00e9sidence (94\/79\/CE) ; &#8211; le non-r\u00e9sident \u00ab Schumacker \u00bb ne b\u00e9n\u00e9ficie pas de m\u00e9canismes suffisants de nature \u00e0 minorer l&#x27;imposition dans l\u2019\u00c9tat de r\u00e9sidence, en fonction de sa situation personnelle et familiale, en raison de la faiblesse des revenus imposables dans ce m\u00eame \u00c9tat. \u00bb<\/p><\/div><div class=\"para\"><span class=\"n\">\u00a7 70<\/span><p>\u00ab Si le pourcentage de 75 % cit\u00e9 au I-A \u00a7 30 n&#x27;est pas atteint, le contribuable peut \u00eatre assimil\u00e9 \u00e0 un non-r\u00e9sident \u00ab Schumacker \u00bb s&#x27;il apporte la preuve : &#8211; que ses revenus de source fran\u00e7aise sont sup\u00e9rieurs ou \u00e9gaux \u00e0 50 % de son revenu mondial imposable ; &#8211; qu&#x27;il ne b\u00e9n\u00e9ficie, compte tenu de sa situation personnelle et familiale, d&#x27;aucun m\u00e9canisme de nature \u00e0 minorer son imposition dans son \u00c9tat de r\u00e9sidence. Pour l&#x27;appr\u00e9ciation de cette derni\u00e8re condition, le contribuable ne doit b\u00e9n\u00e9ficier d&#x27;aucun m\u00e9canisme de nature \u00e0 minorer cette imposition en fonction de sa situation personnelle et familiale, dans le cadre de l&#x27;imposition des revenus attribu\u00e9e \u00e0 l\u2019\u00c9tat de r\u00e9sidence. \u00bb<\/p><\/div><div class=\"para\"><span class=\"n\">\u00a7 110<\/span><p>\u00ab Le taux minimum d&#x27;imposition, pr\u00e9vu par l&#x27;article 197 A du CGI, ne trouve pas \u00e0 s&#x27;appliquer \u00e0 l&#x27;\u00e9gard des \u00ab non-r\u00e9sidents Schumacker \u00bb (BOI-IR-DOMIC-10-20-10 au II \u00a7 340 et suiv.). \u00bb<\/p><\/div>\n<p class=\"source\" style=\"margin-top:0\">Texte officiel recopi\u00e9 mot pour mot \u00b7 BOFiP-Imp\u00f4ts, BOI-IR-DOMIC-40-20170406, \u00a7 30, 70 et 110. <a href=\"https:\/\/bofip.impots.gouv.fr\/bofip\/7666-PGP.html\/identifiant=BOI-IR-DOMIC-40-20170406\" 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 retrait\u00e9e install\u00e9e en Belgique per\u00e7oit une pension fran\u00e7aise et des loyers d\u2019un appartement \u00e0 Lille ; ses revenus belges sont marginaux. Ses revenus fran\u00e7ais d\u00e9passent 75 % de son revenu mondial imposable.<\/p><p>Elle peut demander \u00e0 \u00eatre trait\u00e9e en \u00ab non-r\u00e9sidente Schumacker \u00bb : elle est alors impos\u00e9e en France au bar\u00e8me comme une r\u00e9sidente, avec ses r\u00e9ductions et cr\u00e9dits d\u2019imp\u00f4t, sans le taux minimum des non-r\u00e9sidents. Elle joint \u00e0 sa d\u00e9claration les justificatifs de ses revenus mondiaux.<\/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\/retraite-resident-italien-le-regime-schumacker-obtenu-pour-les-annees-recentes\/\"><b style=\"font-weight:500\">Retrait\u00e9 r\u00e9sident italien : le r\u00e9gime \u00ab Schumacker \u00bb obtenu pour les ann\u00e9es r\u00e9centes ne rouvre pas les ann\u00e9es prescrites, la r\u00e9clamation pr\u00e9sent\u00e9e apr\u00e8s le 31 d\u00e9cembre 2018 \u00e9tant tardive<\/b><br><small style=\"color:var(--muted)\">CAA Paris \u00b7 28 septembre 2023 \u00b7 n\u00b0 21PA05806<\/small><\/a><a class=\"card\" style=\"text-decoration:none\" href=\"\/decisions\/resident-luxembourgeois-percevant-des-loyers-francais-ni-taux-effectif-ni\/\"><b style=\"font-weight:500\">R\u00e9sident luxembourgeois percevant des loyers fran\u00e7ais : ni taux effectif, ni d\u00e9cote, ni imputation de l&#x27;imp\u00f4t luxembourgeois, seul le taux moyen sur le revenu mondial peut remplacer le taux minimum de 20 %<\/b><br><small style=\"color:var(--muted)\">TA Montreuil \u00b7 20 d\u00e9cembre 2022 \u00b7 n\u00b0 2002012<\/small><\/a><\/div><h2>Les conventions concern\u00e9es<\/h2><div class=\"links\"><a class=\"tag\" href=\"\/conventions-fiscales\/belgique\/\">Convention France\u2013Belgique<\/a><a class=\"tag\" href=\"\/conventions-fiscales\/espagne\/\">Convention France\u2013Espagne<\/a><a class=\"tag\" href=\"\/conventions-fiscales\/portugal\/\">Convention France\u2013Portugal<\/a><a class=\"tag\" href=\"\/conventions-fiscales\/allemagne\/\">Convention France\u2013Allemagne<\/a><a class=\"tag\" href=\"\/conventions-fiscales\/italie\/\">Convention France\u2013Italie<\/a><a class=\"tag\" href=\"\/conventions-fiscales\/\">Toutes les conventions fiscales<\/a><\/div>\n<div class=\"dark\"><span class=\"mono\">Ce que cela change pour vous<\/span><p>Pour un expatri\u00e9 dans l\u2019Union europ\u00e9enne dont les revenus restent fran\u00e7ais (pension, loyers, salaire d\u2019un employeur fran\u00e7ais), le statut \u00ab Schumacker \u00bb peut all\u00e9ger nettement l\u2019imp\u00f4t. Il ne s\u2019applique pas tout seul : il faut le demander et en apporter la preuve.<\/p><a class=\"btn\" href=\"https:\/\/app.balmontconseil.com\/rdv?utm_source=site&#038;utm_medium=bofip&#038;utm_content=boi-ir-domic-40\"><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>V\u00e9rifier si j\u2019y ai droit<\/a><span class=\"note\">Visio \u00b7 30 min \u00b7 sans engagement<\/span><\/div>\n<p class=\"source\">Source : BOFiP-Imp\u00f4ts, BOI-IR-DOMIC-40-20170406 (Licence ouverte). Explication : Balmont Conseil, \u00e0 jour de la version du 06\/04\/2017. 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 vivez dans l\u2019Union europ\u00e9enne ?<\/span><h3>Si l\u2019essentiel de vos revenus vient de France, vous pouvez \u00eatre impos\u00e9 comme un r\u00e9sident. V\u00e9rifiez-le.<\/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-domic-40\"><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-champ-10\/\">BOI-IR-CHAMP-10 \u00b7 Domicile fiscal (art. 4 B)<\/a><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><\/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-DOMIC-40 BOI-IR-DOMIC-40Version du 06\/04\/2017 \u00b7 en vigueur \u00b7 s\u00e9rie IR Non-r\u00e9sident \u00ab Schumacker \u00bb : impos\u00e9 comme un r\u00e9sident quand<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-25765","page","type-page","status-publish","hentry"],"acf":[],"_links":{"self":[{"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/pages\/25765","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=25765"}],"version-history":[{"count":4,"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/pages\/25765\/revisions"}],"predecessor-version":[{"id":30000,"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/pages\/25765\/revisions\/30000"}],"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=25765"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}