{"id":25766,"date":"2026-11-08T18:54:38","date_gmt":"2026-11-08T17:54:38","guid":{"rendered":"https:\/\/balmontconseil.com\/bofip-international\/boi-pat-ifi-10-20-30\/"},"modified":"2026-11-09T01:45:07","modified_gmt":"2026-11-09T00:45:07","slug":"boi-pat-ifi-10-20-30","status":"publish","type":"page","link":"https:\/\/balmontconseil.com\/en\/bofip-international\/boi-pat-ifi-10-20-30\/","title":{"rendered":"IFI des non-r\u00e9sidents : seul l\u2019immobilier situ\u00e9 en France compte, y compris via des soci\u00e9t\u00e9s"},"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\/#ifi\">IFI des non-r\u00e9sidents<\/a> \u203a BOI-PAT-IFI-10-20-30<\/div>\n<div class=\"grid\"><main class=\"main\"><div class=\"meta\"><span class=\"pill mono\">BOI-PAT-IFI-10-20-30<\/span><span class=\"metaline\">Version du 08\/06\/2018 \u00b7 en vigueur \u00b7 s\u00e9rie PAT<\/span><\/div>\n<h1>IFI des non-r\u00e9sidents : seul l\u2019immobilier situ\u00e9 en France compte, y compris via des soci\u00e9t\u00e9s<\/h1>\n<p class=\"lead\">Un non-r\u00e9sident n\u2019est soumis \u00e0 l\u2019imp\u00f4t sur la fortune immobili\u00e8re que sur ses biens et droits immobiliers situ\u00e9s en France, \u00e0 partir de 1,3 million d\u2019euros de valeur nette. Mais l\u2019immobilier d\u00e9tenu indirectement (soci\u00e9t\u00e9s fran\u00e7aises ou \u00e9trang\u00e8res, trusts, unit\u00e9s de compte) entre aussi dans le calcul.<\/p>\n<div class=\"tags\"><a class=\"tag\" href=\"\/decisions\/theme\/ifi-isf\/\">IFI<\/a><a class=\"tag\" href=\"\/decisions\/theme\/non-residents\/\">Non-r\u00e9sidents<\/a><span class=\"tag\">Article 964 du CGI<\/span><a class=\"tag\" href=\"\/decisions\/theme\/trusts\/\">Trusts<\/a><\/div>\n<div class=\"card bref\"><span class=\"mono\">En bref<\/span><ul><li>Un non-r\u00e9sident est soumis \u00e0 l\u2019IFI si la valeur nette de ses biens et droits immobiliers situ\u00e9s en France d\u00e9passe 1,3 million d\u2019euros. (\u00a7 1)<\/li><li>Il est non-r\u00e9sident au sens de l\u2019article 4 B du CGI ou par l\u2019effet d\u2019une convention fiscale. (\u00a7 10)<\/li><li>Les parts de soci\u00e9t\u00e9s, fran\u00e7aises ou \u00e9trang\u00e8res, sont impos\u00e9es pour la fraction de leur valeur qui repr\u00e9sente de l\u2019immobilier situ\u00e9 en France. (\u00a7 40, \u00a7 50, \u00a7 60)<\/li><li>Les exclusions de droit commun s\u2019appliquent : par exemple, moins de 10 % d\u2019une soci\u00e9t\u00e9 commerciale propri\u00e9taire d\u2019un immeuble en France n\u2019entre pas dans l\u2019assiette, sauf exceptions. (\u00a7 70)<\/li><li>L\u2019immobilier fran\u00e7ais d\u00e9tenu via un trust, une fiducie ou des unit\u00e9s de compte d\u2019assurance vie est aussi imposable. (\u00a7 90)<\/li><\/ul><\/div>\n<div class=\"claim\" style=\"margin:0 0 28px\"><b>\u00c0 jour de la loi<\/b><p>L\u2019\u00ab imp\u00f4t sur la fortune improductive \u00bb vot\u00e9 en premi\u00e8re lecture \u00e0 l\u2019Assembl\u00e9e nationale pendant les d\u00e9bats du budget 2026 n\u2019a pas \u00e9t\u00e9 retenu : la d\u00e9claration d\u2019IFI 2026 publi\u00e9e par l\u2019administration vise toujours un patrimoine immobilier net sup\u00e9rieur \u00e0 1 300 000 \u20ac au 1er janvier 2026.<\/p><a href=\"https:\/\/www.impots.gouv.fr\/sites\/default\/files\/formulaires\/2042-ifi\/2026\/2042-ifi_5480.pdf\" rel=\"nofollow noopener\" target=\"_blank\">Source : impots.gouv.fr, d\u00e9claration n\u00b0 2042-IFI 2026<\/a><\/div><h2>Ce que dit le texte<\/h2><div class=\"para\"><span class=\"n\">\u00a7 1<\/span><p>\u00ab Conform\u00e9ment aux dispositions de l&#x27;article 964 du code g\u00e9n\u00e9ral des imp\u00f4ts (CGI), les personnes physiques qui n&#x27;ont pas leur domicile fiscal en France sont assujetties \u00e0 l&#x27;imp\u00f4t sur la fortune immobili\u00e8re (IFI) lorsque la valeur nette de leurs biens et droits immobiliers imposables, d\u00e9tenus directement et indirectement, situ\u00e9s en France, est sup\u00e9rieure \u00e0 1,3 million d&#x27;euros. \u00bb<\/p><\/div><div class=\"para\"><span class=\"n\">\u00a7 60<\/span><p>\u00ab L\u2019actif de la soci\u00e9t\u00e9 ou de l\u2019organisme, dont le redevable d\u00e9tient des parts ou actions, \u00e0 prendre en compte est constitu\u00e9 : &#8211; des immeubles b\u00e2tis ou non b\u00e2tis situ\u00e9s sur le territoire fran\u00e7ais ou des droits immobiliers portant sur ces biens (usufruit, nue propri\u00e9t\u00e9, droit d\u2019usage, etc.), donn\u00e9s ou non en location ; &#8211; des titres ou des droits d\u2019une personne morale ou d\u2019un organisme, \u00e9tabli en France ou hors de France, propri\u00e9taire, directement ou indirectement, de biens ou droits immobiliers situ\u00e9s sur le territoire fran\u00e7ais. Si la soci\u00e9t\u00e9 ou l&#x27;organisme ne d\u00e9tient pas de tels biens dans son actif, le redevable n&#x27;est pas impos\u00e9 sur sa participation. \u00bb<\/p><\/div><div class=\"para\"><span class=\"n\">\u00a7 90<\/span><p>\u00ab La personne physique qui n&#x27;a pas son domicile fiscal en France est \u00e9galement impos\u00e9e sur les biens et droits immobiliers situ\u00e9s en France dont elle dispose via des modalit\u00e9s particuli\u00e8res de d\u00e9tention : trust (BOI-PAT-IFI-20-20-30-20), fiducie, unit\u00e9s de compte de contrats d&#x27;assurance vie ou de contrats de capitalisation, cr\u00e9dit-bail, etc. (BOI-PAT-IFI-20-20-30-30). \u00bb<\/p><\/div>\n<p class=\"source\" style=\"margin-top:0\">Texte officiel recopi\u00e9 mot pour mot \u00b7 BOFiP-Imp\u00f4ts, BOI-PAT-IFI-10-20-30-20180608, \u00a7 1, 60 et 90. <a href=\"https:\/\/bofip.impots.gouv.fr\/bofip\/11294-PGP.html\/identifiant=BOI-PAT-IFI-10-20-30-20180608\" 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>Un couple vit \u00e0 Londres et poss\u00e8de un appartement \u00e0 Paris et une maison \u00e0 Biarritz, ainsi qu\u2019une SCI qui d\u00e9tient un local lou\u00e9 \u00e0 Lyon. Leur patrimoine financier, m\u00eame important, n\u2019entre pas dans l\u2019IFI.<\/p><p>Seuls les deux biens et la valeur des parts de SCI correspondant au local lyonnais, nets des dettes d\u00e9ductibles, sont compar\u00e9s au seuil de 1,3 million d\u2019euros. Il faut aussi v\u00e9rifier ce que pr\u00e9voit la convention France\u2013Royaume-Uni.<\/p><\/div>\n<h2>Les conventions concern\u00e9es<\/h2><div class=\"links\"><a class=\"tag\" href=\"\/conventions-fiscales\/royaume-uni\/\">Convention France\u2013Royaume-Uni<\/a><a class=\"tag\" href=\"\/conventions-fiscales\/suisse\/\">Convention France\u2013Suisse<\/a><a class=\"tag\" href=\"\/conventions-fiscales\/belgique\/\">Convention France\u2013Belgique<\/a><a class=\"tag\" href=\"\/conventions-fiscales\/etats-unis\/\">Convention France\u2013\u00c9tats-Unis<\/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 non-r\u00e9sident, l\u2019IFI se pilote par la structure de d\u00e9tention et l\u2019endettement de l\u2019immobilier fran\u00e7ais. Une r\u00e9organisation se pr\u00e9pare avant le 1er janvier, date \u00e0 laquelle le patrimoine est \u00e9valu\u00e9.<\/p><a class=\"btn\" href=\"https:\/\/app.balmontconseil.com\/rdv?utm_source=site&#038;utm_medium=bofip&#038;utm_content=boi-pat-ifi-10-20-30\"><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 le point sur mon IFI<\/a><span class=\"note\">Visio \u00b7 30 min \u00b7 sans engagement<\/span><\/div>\n<p class=\"source\">Source : BOFiP-Imp\u00f4ts, BOI-PAT-IFI-10-20-30-20180608 (Licence ouverte). Explication : Balmont Conseil, \u00e0 jour de la version du 08\/06\/2018. 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\">Propri\u00e9taire en France, r\u00e9sident ailleurs ?<\/span><h3>Seul votre immobilier fran\u00e7ais compte pour l\u2019IFI, y compris via vos soci\u00e9t\u00e9s. Faites le calcul.<\/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-pat-ifi-10-20-30\"><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\"><\/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 IFI des non-r\u00e9sidents \u203a BOI-PAT-IFI-10-20-30 BOI-PAT-IFI-10-20-30Version du 08\/06\/2018 \u00b7 en vigueur \u00b7 s\u00e9rie PAT IFI des non-r\u00e9sidents : seul l\u2019immobilier situ\u00e9 en France compte, y<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-25766","page","type-page","status-publish","hentry"],"acf":[],"_links":{"self":[{"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/pages\/25766","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=25766"}],"version-history":[{"count":1,"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/pages\/25766\/revisions"}],"predecessor-version":[{"id":29221,"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/pages\/25766\/revisions\/29221"}],"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=25766"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}