{"id":29206,"date":"2026-11-09T00:49:28","date_gmt":"2026-11-08T23:49:28","guid":{"rendered":"https:\/\/balmontconseil.com\/bofip-international\/boi-ir-domic-10-20-30\/"},"modified":"2026-11-09T01:44:48","modified_gmt":"2026-11-09T00:44:48","slug":"boi-ir-domic-10-20-30","status":"publish","type":"page","link":"https:\/\/balmontconseil.com\/en\/bofip-international\/boi-ir-domic-10-20-30\/","title":{"rendered":"Non-r\u00e9sident avec des revenus en France : o\u00f9 d\u00e9clarer, et quand l&rsquo;administration exige un repr\u00e9sentant"},"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-10-20-30<\/div>\n<div class=\"grid\"><main class=\"main\"><div class=\"meta\"><span class=\"pill mono\">BOI-IR-DOMIC-10-20-30<\/span><span class=\"metaline\">Version du 28\/07\/2016 \u00b7 en vigueur \u00b7 s\u00e9rie IR<\/span><\/div>\n<h1>Non-r\u00e9sident avec des revenus en France : o\u00f9 d\u00e9clarer, et quand l&#x27;administration exige un repr\u00e9sentant<\/h1>\n<p class=\"lead\">Le Fran\u00e7ais parti \u00e0 l&#x27;\u00e9tranger qui garde des revenus en France \u2014 loyers, b\u00e9n\u00e9fices, salaires \u2014 continue de les d\u00e9clarer, aupr\u00e8s du service des imp\u00f4ts des non-r\u00e9sidents. Hors Union europ\u00e9enne, l&#x27;administration peut lui demander de d\u00e9signer un repr\u00e9sentant en France ; ne pas r\u00e9pondre expose \u00e0 une taxation d&#x27;office.<\/p>\n<div class=\"tags\"><a class=\"tag\" href=\"\/decisions\/theme\/non-residents\/\">Non-r\u00e9sidents<\/a><a class=\"tag\" href=\"\/bofip-international\/boi-ir-champ-10\/\">Domicile fiscal<\/a><a class=\"tag\" href=\"\/bofip-international\/boi-ir-domic-20\/\">Ann\u00e9e du d\u00e9part<\/a><a class=\"tag\" href=\"\/bofip-international\/boi-ir-domic-10-10\/\">Revenus de source fran\u00e7aise<\/a><\/div>\n<div class=\"card bref\"><span class=\"mono\">En bref<\/span><ul><li>Le non-r\u00e9sident d\u00e9clare ses revenus de source fran\u00e7aise au service des imp\u00f4ts des non-r\u00e9sidents ; les r\u00e9sidents de Monaco d\u00e9clarent \u00e0 Menton. (\u00a7 1, \u00a7 10)<\/li><li>Il d\u00e9clare aussi ses revenus de l&#x27;ann\u00e9e du d\u00e9part dans les conditions de droit commun. (\u00a7 20)<\/li><li>S&#x27;il exerce une activit\u00e9 ou poss\u00e8de des biens en France et r\u00e9side hors de l&#x27;Union europ\u00e9enne, l&#x27;administration peut lui demander de d\u00e9signer un repr\u00e9sentant en France dans un d\u00e9lai de quatre-vingt-dix jours. (\u00a7 70, \u00a7 75)<\/li><li>Celui qui ne per\u00e7oit que des pensions ou des revenus mobiliers fran\u00e7ais n&#x27;est pas concern\u00e9 ; en revanche, l&#x27;absence de r\u00e9ponse \u00e0 la demande expose \u00e0 une taxation d&#x27;office. (\u00a7 100, \u00a7 120)<\/li><\/ul><\/div>\n<h2>Ce que dit le texte<\/h2><div class=\"para\"><span class=\"n\">\u00a7 1<\/span><p>\u00ab Le lieu d&#x27;imposition des personnes physiques qui n&#x27;ont pas leur domicile fiscal en France et celui des fonctionnaires ou agents de l&#x27;\u00c9tat qui exercent leurs fonctions ou sont charg\u00e9s de mission dans un pays \u00e9tranger et dont le foyer n&#x27;est pas rest\u00e9 en France, est fix\u00e9 en principe au service des imp\u00f4ts des non-r\u00e9sidents. \u00bb<\/p><\/div><div class=\"para\"><span class=\"n\">\u00a7 70<\/span><p>\u00ab Conform\u00e9ment aux dispositions de l&#x27;article 164 D du CGI, les personnes physiques exer\u00e7ant des activit\u00e9s en France, ou y poss\u00e9dant des biens sans y avoir leur domicile fiscal, ainsi que les agents de l&#x27;\u00c9tat mentionn\u00e9s au 2 de l&#x27;article 4 B du CGI (BOI-IR-CHAMP-10) peuvent \u00eatre invit\u00e9s par le service des imp\u00f4ts \u00e0 d\u00e9signer, dans un d\u00e9lai de quatre-vingt-dix jours \u00e0 compter de la r\u00e9ception de cette demande, un repr\u00e9sentant en France autoris\u00e9 \u00e0 recevoir les communications relatives \u00e0 l&#x27;assiette, au recouvrement et au contentieux de l&#x27;imp\u00f4t. \u00bb<\/p><\/div><div class=\"para\"><span class=\"n\">\u00a7 100<\/span><p>\u00ab En revanche, la r\u00e8gle de la d\u00e9signation d&#x27;un repr\u00e9sentant en France ne s&#x27;applique pas aux contribuables qui per\u00e7oivent seulement des pensions ou des revenus mobiliers de source fran\u00e7aise. \u00bb<\/p><\/div><div class=\"para\"><span class=\"n\">\u00a7 120<\/span><p>\u00ab En cas de d\u00e9faut de d\u00e9signation d&#x27;un repr\u00e9sentant en France ou \u00e0 d\u00e9faut de r\u00e9ponse dans le d\u00e9lai fix\u00e9, les personnes concern\u00e9es sont en situation d&#x27;\u00eatre tax\u00e9es d&#x27;office \u00e0 l&#x27;imp\u00f4t sur le revenu (LPF, art. L. 72 et BOI-CF-IOR-50). Le contribuable tax\u00e9 d&#x27;office ne peut obtenir la d\u00e9charge ou la r\u00e9duction de l&#x27;imposition qu&#x27;en apportant la preuve de son exag\u00e9ration (LPF, art. L. 193 et LPF, art. R.* 193-1 ). Mais l&#x27;administration est tenue, de son c\u00f4t\u00e9, d&#x27;apporter la preuve que le contribuable se trouvait dans le cas d&#x27;\u00eatre tax\u00e9 d&#x27;office et notamment d&#x27;\u00e9tablir (BOI-CF-IOR-50) : &#8211; que le contribuable en cause a dispos\u00e9 au cours de l&#x27;ann\u00e9e consid\u00e9r\u00e9e de revenus de source fran\u00e7aise ; &#8211; que le montant de ces revenus exc\u00e8de le chiffre limite d&#x27;exon\u00e9ration ; &#8211; que le service a effectivement adress\u00e9 au contribuable une demande l&#x27;invitant \u00e0 d\u00e9signer un repr\u00e9sentant en France et qu&#x27;il lui a ensuite adress\u00e9 une mise en demeure d&#x27;avoir \u00e0 souscrire sa d\u00e9claration. \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-10-20-30-20160728, \u00a7 1, 70, 100 et 120. <a href=\"https:\/\/bofip.impots.gouv.fr\/bofip\/1424-PGP.html\/identifiant=BOI-IR-DOMIC-10-20-30-20160728\" 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>Un entrepreneur install\u00e9 \u00e0 Singapour loue deux appartements \u00e0 Bordeaux. Il continue de d\u00e9clarer ses loyers en France, au service des imp\u00f4ts des non-r\u00e9sidents. L&#x27;administration lui demande de d\u00e9signer un repr\u00e9sentant : il nomme un proche \u00e0 Bordeaux dans les quatre-vingt-dix jours.<\/p><p>Ce repr\u00e9sentant re\u00e7oit les courriers de l&#x27;administration, mais il ne paie pas l&#x27;imp\u00f4t \u00e0 sa place. Sans d\u00e9signation, l&#x27;entrepreneur aurait pu \u00eatre tax\u00e9 d&#x27;office et aurait d\u00fb prouver lui-m\u00eame l&#x27;exag\u00e9ration de l&#x27;imp\u00f4t.<\/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\/non-residents-la-deduction-des-pensions-alimentaires-limitee-au-calcul-du-taux\/\"><b style=\"font-weight:500\">Non-r\u00e9sidents : la d\u00e9duction des pensions alimentaires limit\u00e9e au calcul du taux moyen n&#x27;est pas inconstitutionnelle<\/b><br><small style=\"color:var(--muted)\">Conseil d&#x27;\u00c9tat \u00b7 3 f\u00e9vrier 2023 \u00b7 n\u00b0 468904<\/small><\/a><\/div><h2>Les conventions concern\u00e9es<\/h2><div class=\"links\"><a class=\"tag\" href=\"\/conventions-fiscales\/singapour\/\">Convention France\u2013Singapour<\/a><a class=\"tag\" href=\"\/conventions-fiscales\/emirats-arabes-unis\/\">Convention France\u2013\u00c9mirats arabes unis<\/a><a class=\"tag\" href=\"\/conventions-fiscales\/etats-unis\/\">Convention France\u2013\u00c9tats-Unis<\/a><a class=\"tag\" href=\"\/conventions-fiscales\/canada\/\">Convention France\u2013Canada<\/a><a class=\"tag\" href=\"\/conventions-fiscales\/suisse\/\">Convention France\u2013Suisse<\/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>Partir ne supprime pas la d\u00e9claration fran\u00e7aise d\u00e8s qu&#x27;un revenu reste en France. D\u00e9signer d&#x27;embl\u00e9e un interlocuteur fiable \u00e9vite qu&#x27;un courrier non lu tourne \u00e0 la taxation d&#x27;office.<\/p><a class=\"btn\" href=\"https:\/\/app.balmontconseil.com\/rdv?utm_source=site&#038;utm_medium=bofip&#038;utm_content=boi-ir-domic-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>Organiser mes d\u00e9clarations en France<\/a><span class=\"note\">Visio \u00b7 30 min \u00b7 sans engagement<\/span><\/div>\n<p class=\"source\">Source : BOFiP-Imp\u00f4ts, BOI-IR-DOMIC-10-20-30-20160728 (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 gardez des revenus en France ?<\/span><h3>D\u00e9claration, repr\u00e9sentant, taux minimum : mettons en place un suivi annuel.<\/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-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\"><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-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-DOMIC-10-20-30 BOI-IR-DOMIC-10-20-30Version du 28\/07\/2016 \u00b7 en vigueur \u00b7 s\u00e9rie IR Non-r\u00e9sident avec des revenus en France : o\u00f9 d\u00e9clarer, et<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-29206","page","type-page","status-publish","hentry"],"acf":[],"_links":{"self":[{"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/pages\/29206","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=29206"}],"version-history":[{"count":2,"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/pages\/29206\/revisions"}],"predecessor-version":[{"id":29996,"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/pages\/29206\/revisions\/29996"}],"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=29206"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}