{"id":29214,"date":"2026-11-09T00:49:48","date_gmt":"2026-11-08T23:49:48","guid":{"rendered":"https:\/\/balmontconseil.com\/bofip-international\/boi-ir-domic-30\/"},"modified":"2026-11-09T01:44:59","modified_gmt":"2026-11-09T00:44:59","slug":"boi-ir-domic-30","status":"publish","type":"page","link":"https:\/\/balmontconseil.com\/en\/bofip-international\/boi-ir-domic-30\/","title":{"rendered":"Facturer par une soci\u00e9t\u00e9 \u00e0 l&rsquo;\u00e9tranger : l&rsquo;article 155 A et le risque d&rsquo;\u00eatre impos\u00e9 en France \u00e0 la place de la soci\u00e9t\u00e9"},"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 *)){all:revert;box-sizing:border-box}#bcv{--bg:#F6F5F1;--card:#FFFFFF;--border:#E4E2DA;--text:#111311;--muted:#5B615E;--dim:#8A908C;--lime:#C8F020;--dark:#0B1317;--limed:#E6FF2A;--dtext:#F2F5F4;--dmuted:#8FA3AD;--dborder:#2B3B45}#bcv *{box-sizing:border-box}#bcv{-webkit-text-size-adjust:100%}#bcv{margin:0;background:var(--bg);color:var(--text);font-family:Inter,system-ui,-apple-system,\"Segoe UI\",Helvetica,Arial,sans-serif;font-size:15px;line-height:1.55;-webkit-font-smoothing:antialiased}#bcv a{color:inherit}#bcv .mono{font-family:\"Geist Mono\",ui-monospace,SFMono-Regular,Menlo,monospace;font-size:10px;letter-spacing:.08em;text-transform:uppercase;font-weight:500}#bcv .hd{display:flex;align-items:center;justify-content:space-between;gap:16px;padding:18px max(20px,env(safe-area-inset-left));border-bottom:1px solid var(--border);background:var(--bg)}#bcv .hd .logo{font-weight:600;letter-spacing:.06em;text-decoration:none;font-size:17px}#bcv .hd nav{display:flex;gap:22px;font-size:14px}#bcv .hd nav a{text-decoration:none;color:var(--text)}#bcv .hd .cta{background:var(--lime);color:var(--dark);text-decoration:none;font-weight:600;font-size:14px;padding:10px 18px;border-radius:999px;white-space:nowrap}#bcv .wrap{max-width:1200px;margin:0 auto;padding:28px 20px 60px}#bcv .crumbs{font-size:13px;color:var(--muted);margin:0 0 28px}#bcv .crumbs a{color:var(--muted);text-decoration:none}#bcv .crumbs a:hover{text-decoration:underline}#bcv .grid{display:grid;grid-template-columns:minmax(0,1fr) 360px;gap:60px;align-items:start}#bcv .main{min-width:0;max-width:720px}#bcv .meta{display:flex;flex-wrap:wrap;align-items:center;gap:12px;margin:0 0 18px}#bcv .pill{display:inline-block;background:var(--dark);color:var(--limed);padding:6px 10px;border-radius:4px}#bcv .metaline{font-family:\"Geist Mono\",ui-monospace,Menlo,monospace;font-size:11px;letter-spacing:.02em;color:var(--muted)}#bcv h1{font-size:44px;line-height:1.1;letter-spacing:-.025em;font-weight:600;margin:0 0 16px;text-wrap:balance}#bcv .lead{font-size:18px;line-height:1.5;color:var(--muted);margin:0 0 18px}#bcv .tags{display:flex;flex-wrap:wrap;gap:8px;margin:0 0 28px}#bcv .tag{font-size:12px;font-weight:500;background:var(--card);border:1px solid var(--border);border-radius:999px;padding:6px 12px;text-decoration:none}#bcv .card{background:var(--card);border:1px solid var(--border);border-radius:14px;padding:20px 22px}#bcv .bref{margin:0 0 32px}#bcv .bref .mono{color:var(--muted);display:block;margin-bottom:14px}#bcv .bref ul{list-style:none;margin:0;padding:0;display:grid;gap:14px}#bcv .bref li{display:flex;gap:12px;align-items:flex-start;font-size:15px;line-height:1.5}#bcv .bref li::before{content:\"\u2713\";flex:0 0 20px;width:20px;height:20px;border-radius:50%;background:var(--lime);color:var(--dark);font-size:11px;font-weight:700;display:inline-flex;align-items:center;justify-content:center;margin-top:2px}#bcv h2{font-size:22px;line-height:1.25;letter-spacing:-.015em;font-weight:600;margin:28px 0 10px}#bcv .main p{margin:0 0 14px;font-size:16px;line-height:1.6}#bcv .dark{background:var(--dark);color:var(--dtext);border-radius:16px;padding:26px 24px;margin:30px 0 34px}#bcv .dark .mono{color:var(--limed);display:block;margin-bottom:14px}#bcv .dark p{color:var(--dtext);font-size:16px;line-height:1.6;margin:0 0 18px}#bcv .btn{display:inline-flex;align-items:center;gap:8px;background:var(--limed);color:var(--dark);font-weight:600;font-size:15px;padding:13px 22px;border-radius:999px;text-decoration:none;line-height:1}#bcv .btn svg{width:16px;height:16px}#bcv .btn.ghost{background:transparent;color:var(--dtext);border:1px solid var(--dborder)}#bcv .dark .note{font-size:12px;color:var(--dmuted);margin-left:14px}#bcv .textes{display:grid;grid-template-columns:1fr 1fr;gap:12px;margin:0 0 34px}#bcv .textes .t{background:var(--card);border:1px solid var(--border);border-radius:10px;padding:14px 16px}#bcv .textes .t b{display:block;font-weight:500;font-size:14px;margin-bottom:4px}#bcv .textes .t span{font-size:13px;color:var(--muted);line-height:1.45}#bcv .quote{display:flex;gap:14px;background:var(--card);border:1px solid var(--border);border-radius:10px;padding:16px 16px 16px 0;margin:0 0 12px;font-size:14px;line-height:1.55}#bcv .quote::before{content:\"\";flex:0 0 3px;background:var(--lime);border-radius:0 2px 2px 0}#bcv details{margin:20px 0 24px;background:var(--card);border:1px solid var(--border);border-radius:10px}#bcv summary{cursor:pointer;padding:16px;font-weight:500;font-size:14px;list-style:none;display:flex;justify-content:space-between;align-items:center}#bcv summary::-webkit-details-marker{display:none}#bcv summary::after{content:\"\u2304\";color:var(--muted);font-size:16px}#bcv details[open] summary::after{content:\"\u2303\"}#bcv pre.texte{white-space:pre-wrap;font-family:inherit;font-size:14px;line-height:1.55;padding:0 16px 16px;margin:0;max-height:70vh;overflow:auto;color:var(--text)}#bcv .source{font-size:11px;line-height:1.5;color:var(--dim);margin:12px 0 0}#bcv .side{display:grid;gap:16px;position:sticky;top:20px}#bcv .side .ctacard{background:var(--dark);color:var(--dtext);border-radius:16px;padding:24px 22px}#bcv .side .ctacard .mono{color:var(--limed);display:block;margin-bottom:12px}#bcv .side .ctacard h3{font-size:18px;line-height:1.3;letter-spacing:-.01em;font-weight:600;margin:0 0 16px}#bcv .who{display:flex;gap:12px;align-items:center;margin:0 0 16px}#bcv .who img{width:44px;height:44px;border-radius:50%;object-fit:cover;background:#1C2B35}#bcv .who b{display:block;font-weight:500;font-size:14px}#bcv .who span{font-size:12px;line-height:1.4;color:var(--dmuted)}#bcv .side .btn{display:flex;justify-content:center;margin-bottom:10px}#bcv .side .trust{font-size:12px;line-height:1.4;color:var(--dmuted);margin:14px 0 0}#bcv .side .diag{display:flex;align-items:center;gap:12px;background:var(--card);border:1px solid var(--border);border-radius:12px;padding:14px 16px;text-decoration:none}#bcv .side .diag b{display:block;font-weight:500;font-size:14px}#bcv .side .diag span{font-size:12px;color:var(--muted);line-height:1.4}#bcv .side .diag i{margin-left:auto;font-style:normal;color:var(--muted)}#bcv .side .card .mono{color:var(--muted);display:block;margin-bottom:12px}#bcv .side .rel{display:grid;gap:14px}#bcv .side .rel a{text-decoration:none;font-weight:500;font-size:14px;line-height:1.4;display:block}#bcv .side .rel small{display:block;font-size:12px;color:var(--muted);font-weight:400;margin-top:2px}#bcv .side .more{display:grid;gap:10px}#bcv .side .more a{font-size:14px;line-height:1.4;text-decoration:none}#bcv .brouillon{background:#FFF4CC;border:1px solid #EAD27A;padding:10px 14px;border-radius:8px;font-size:13px;margin:0 0 20px}#bcv footer{font-size:12px;color:var(--muted);text-align:center;padding:24px 20px;border-top:1px solid var(--border)}#bcv footer a{color:var(--muted)}#bcv .list{display:grid;gap:12px;margin:24px 0 0;padding:0;list-style:none}#bcv .list li{background:var(--card);border:1px solid var(--border);border-radius:12px;padding:16px 18px}#bcv .list a{text-decoration:none;font-weight:500;font-size:16px;line-height:1.35}#bcv .list small{display:block;color:var(--muted);font-size:12px;margin-top:6px}#bcv .list p{font-size:14px;color:var(--muted);margin:8px 0 0}@media(max-width:980px){#bcv .grid{grid-template-columns:1fr;gap:28px}#bcv .side{position:static}#bcv .hd nav{display:none}#bcv h1{font-size:34px}}@media(max-width:600px){#bcv .wrap{padding:16px 20px 40px}#bcv h1{font-size:28px;letter-spacing:-.02em}#bcv .lead{font-size:16px}#bcv .textes{grid-template-columns:1fr}#bcv .dark{padding:22px 20px}#bcv .dark .note{display:block;margin:10px 0 0}#bcv .hd .cta{display:none}#bcv .card{padding:18px}#bcv .side .ctacard{padding:22px 20px}}#bcv .filters{display:flex;flex-wrap:wrap;gap:8px;margin:0 0 22px}#bcv .filters .f{font-size:12px;font-weight:500;border:1px solid var(--border);background:var(--card);border-radius:999px;padding:7px 12px}#bcv .filters .f.on{background:var(--dark);color:var(--limed);border-color:var(--dark)}#bcv .pros{display:grid;gap:12px}#bcv .pro{display:grid;grid-template-columns:52px minmax(0,1fr) auto;gap:16px;align-items:center;background:var(--card);border:1px solid var(--border);border-radius:14px;padding:16px 18px;text-decoration:none}#bcv .pro .ini{width:52px;height:52px;border-radius:12px;background:#EEF0E8;display:flex;align-items:center;justify-content:center;font-weight:600;font-size:17px;color:#3E4A2A}#bcv .pro b{display:block;font-weight:600;font-size:16px}#bcv .pro .firm{font-size:13px;color:var(--muted);margin:2px 0 8px}#bcv .chips{display:flex;flex-wrap:wrap;gap:6px}#bcv .chip{font-size:11px;font-weight:500;background:#F2F1EC;border-radius:6px;padding:4px 8px}#bcv .chip.l{background:#EEF7D0}#bcv .pro .go{font-size:13px;font-weight:500;white-space:nowrap}#bcv .stats{display:grid;grid-template-columns:repeat(3,1fr);gap:12px;margin:0 0 26px}#bcv .stats div{background:var(--card);border:1px solid var(--border);border-radius:12px;padding:14px 16px}#bcv .stats b{display:block;font-size:24px;font-weight:600;letter-spacing:-.02em}#bcv .stats span{font-size:12px;color:var(--muted)}#bcv .claim{background:#FFFFFF;border:1px dashed #BFC4B5;border-radius:14px;padding:18px 20px}#bcv .claim b{display:block;font-size:15px;margin-bottom:6px}#bcv .claim p{font-size:13px;color:var(--muted);margin:0 0 12px;line-height:1.5}#bcv .claim a{font-size:13px;font-weight:600}#bcv .legal{font-size:11px;color:var(--dim);line-height:1.5;margin:18px 0 0}#bcv .idcard{display:grid;grid-template-columns:88px minmax(0,1fr);gap:20px;align-items:center;margin:0 0 24px}#bcv .idcard .ini{width:88px;height:88px;border-radius:18px;background:#EEF0E8;display:flex;align-items:center;justify-content:center;font-weight:600;font-size:28px;color:#3E4A2A}#bcv .facts{display:grid;grid-template-columns:1fr 1fr;gap:12px;margin:0 0 28px}#bcv .facts div{background:var(--card);border:1px solid var(--border);border-radius:12px;padding:14px 16px}#bcv .facts span{display:block;font-size:12px;color:var(--muted);margin-bottom:4px}#bcv .facts b{font-weight:500;font-size:15px}#bcv .para{display:grid;grid-template-columns:44px minmax(0,1fr);gap:14px;background:var(--card);border:1px solid var(--border);border-radius:12px;padding:16px;margin:0 0 12px}#bcv .para .n{font-family:\"Geist Mono\",monospace;font-size:12px;color:var(--muted)}#bcv .para p{margin:0!important;font-size:15px!important}#bcv .ex{background:#F1F6E2;border:1px solid #D9E7AE;border-radius:14px;padding:18px 20px;margin:0 0 28px}#bcv .ex .mono{display:block;color:#56702A;margin-bottom:10px}#bcv .ex p{margin:0 0 8px!important}#bcv .links{display:flex;flex-wrap:wrap;gap:8px;margin:0 0 28px}@media(max-width:600px){#bcv .pro{grid-template-columns:44px minmax(0,1fr)}#bcv .pro .go{display:none}#bcv .pro .ini{width:44px;height:44px}#bcv .stats{grid-template-columns:1fr 1fr 1fr}#bcv .stats b{font-size:19px}#bcv .facts{grid-template-columns:1fr}#bcv .idcard{grid-template-columns:64px minmax(0,1fr)}#bcv .idcard .ini{width:64px;height:64px;font-size:22px}}#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><div id=\"bcv\" class=\"final\"><div class=\"wrap\"><div class=\"crumbs\"><a href=\"\/\">Accueil<\/a> \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-30<\/div>\n<div class=\"grid\"><main class=\"main\"><div class=\"meta\"><span class=\"pill mono\">BOI-IR-DOMIC-30<\/span><span class=\"metaline\">Version du 03\/07\/2024 \u00b7 en vigueur \u00b7 s\u00e9rie IR<\/span><\/div>\n<h1>Facturer par une soci\u00e9t\u00e9 \u00e0 l&#x27;\u00e9tranger : l&#x27;article 155 A et le risque d&#x27;\u00eatre impos\u00e9 en France \u00e0 la place de la soci\u00e9t\u00e9<\/h1>\n<p class=\"lead\">Un consultant, un dirigeant ou un artiste qui fait facturer ses services par une soci\u00e9t\u00e9 \u00e9tablie \u00e0 l&#x27;\u00e9tranger peut \u00eatre impos\u00e9 personnellement en France sur les sommes encaiss\u00e9es par cette soci\u00e9t\u00e9. C&#x27;est l&#x27;article 155 A du CGI : il vise les soci\u00e9t\u00e9s contr\u00f4l\u00e9es par le prestataire, sans activit\u00e9 r\u00e9elle propre, ou \u00e9tablies dans un pays \u00e0 fiscalit\u00e9 privil\u00e9gi\u00e9e.<\/p>\n<div class=\"tags\"><a class=\"tag\" href=\"\/decisions\/theme\/non-residents\/\">Non-r\u00e9sidents<\/a><a class=\"tag\" href=\"\/decisions\/theme\/societes-internationales\/\">Soci\u00e9t\u00e9s internationales<\/a><a class=\"tag\" href=\"\/bofip-international\/boi-ir-champ-10\/\">Domicile fiscal<\/a><a class=\"tag\" href=\"\/conventions-fiscales\/\">Conventions fiscales<\/a><\/div>\n<div class=\"card bref\"><span class=\"mono\">En bref<\/span><ul><li>Si la soci\u00e9t\u00e9 \u00e9trang\u00e8re b\u00e9n\u00e9ficie d&#x27;un r\u00e9gime fiscal privil\u00e9gi\u00e9, les sommes qu&#x27;elle per\u00e7oit sont impos\u00e9es de plein droit au nom du prestataire domicili\u00e9 en France. (\u00a7 40)<\/li><li>Un r\u00e9gime est privil\u00e9gi\u00e9 quand l&#x27;imp\u00f4t local est inf\u00e9rieur de 40 % ou plus \u00e0 l&#x27;imp\u00f4t qui aurait \u00e9t\u00e9 d\u00fb en France. (\u00a7 60)<\/li><li>Ailleurs, l&#x27;imposition joue si la soci\u00e9t\u00e9 est contr\u00f4l\u00e9e par le prestataire, ou si elle n&#x27;exerce pas de mani\u00e8re pr\u00e9pond\u00e9rante une autre activit\u00e9 commerciale ; plus de 50 % du chiffre d&#x27;affaires tir\u00e9 d&#x27;autres activit\u00e9s suffit \u00e0 le prouver. (\u00a7 70, \u00a7 120)<\/li><li>La soci\u00e9t\u00e9 qui encaisse les sommes est solidairement responsable du paiement de l&#x27;imp\u00f4t d\u00fb par le prestataire. (\u00a7 270)<\/li><\/ul><\/div>\n<h2>Ce que dit le texte<\/h2><div class=\"para\"><span class=\"n\">\u00a7 40<\/span><p>\u00ab Dans ce cas, l&#x27;imposition des sommes vers\u00e9es \u00e0 ce b\u00e9n\u00e9ficiaire s&#x27;effectue de plein droit au nom du prestataire des services ou du conc\u00e9dant lorsqu&#x27;il a son domicile fiscal en France. Si le prestataire des services ou le conc\u00e9dant a son domicile fiscal hors de France, seules sont imposables \u00e0 son nom les sommes correspondant \u00e0 des services rendus ou tir\u00e9es des concessions exploit\u00e9es en France. \u00bb<\/p><\/div><div class=\"para\"><span class=\"n\">\u00a7 60<\/span><p>\u00ab La notion de r\u00e9gime fiscal privil\u00e9gi\u00e9 est explicit\u00e9e au deuxi\u00e8me alin\u00e9a de l&#x27;article 238 A du CGI qui pr\u00e9cise que les personnes domicili\u00e9es ou \u00e9tablies hors de France sont regard\u00e9es comme soumises \u00e0 un r\u00e9gime fiscal privil\u00e9gi\u00e9 dans l&#x27;\u00c9tat ou le territoire consid\u00e9r\u00e9 si elles n&#x27;y sont pas imposables ou si elles y sont assujetties \u00e0 des imp\u00f4ts sur les b\u00e9n\u00e9fices ou les revenus dont le montant est inf\u00e9rieur de 40 % ou plus \u00e0 celui de l&#x27;imp\u00f4t sur les b\u00e9n\u00e9fices ou sur les revenus dont elles auraient \u00e9t\u00e9 redevables dans les conditions de droit commun en France, si elles y avaient \u00e9t\u00e9 domicili\u00e9es ou \u00e9tablies. \u00bb<\/p><\/div><div class=\"para\"><span class=\"n\">\u00a7 70<\/span><p>\u00ab Dans ce cas, l&#x27;article 155 A du CGI est applicable et l&#x27;imposition des sommes vers\u00e9es peut \u00eatre effectu\u00e9e au nom du prestataire des services ou du conc\u00e9dant d\u00e8s lors que le b\u00e9n\u00e9ficiaire des r\u00e9mun\u00e9rations satisfait \u00e0 l&#x27;une des deux conditions suivantes : \u00eatre plac\u00e9 sous le contr\u00f4le du ou des prestataires ou conc\u00e9dants ; ne pas exercer de mani\u00e8re pr\u00e9pond\u00e9rante une activit\u00e9 industrielle ou commerciale autre que la prestation de services ou l&#x27;exploitation de la concession. \u00bb<\/p><\/div><div class=\"para\"><span class=\"n\">\u00a7 270<\/span><p>\u00ab Le III de l&#x27;article 155 A du CGI pr\u00e9voit que la personne qui per\u00e7oit la r\u00e9mun\u00e9ration des services ou de la concession est solidairement responsable, \u00e0 hauteur de cette r\u00e9mun\u00e9ration, des impositions dues par la personne qui les rend ou les donne. \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-30-20240703, \u00a7 40, 60, 70 et 270. <a href=\"https:\/\/bofip.impots.gouv.fr\/bofip\/548-PGP.html\/identifiant=BOI-IR-DOMIC-30-20240703\" 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 consultant domicili\u00e9 \u00e0 Lyon cr\u00e9e une soci\u00e9t\u00e9 \u00e0 Duba\u00ef qu&#x27;il d\u00e9tient seul ; ses clients fran\u00e7ais paient cette soci\u00e9t\u00e9. L&#x27;administration peut l&#x27;imposer en France, \u00e0 son nom, sur l&#x27;ensemble des sommes encaiss\u00e9es par la soci\u00e9t\u00e9, comme s&#x27;il les avait re\u00e7ues directement.<\/p><p>S&#x27;il s&#x27;installe r\u00e9ellement \u00e0 Duba\u00ef et quitte son domicile fiscal fran\u00e7ais, seules les sommes r\u00e9mun\u00e9rant des services rendus en France restent vis\u00e9es.<\/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\/holding-luxembourgeoise-sans-moyens-prestations-facturees-par-une-societe\/\"><b style=\"font-weight:500\">Holding luxembourgeoise sans moyens, prestations factur\u00e9es par une soci\u00e9t\u00e9 \u00e9trang\u00e8re, avance jamais rembours\u00e9e : le tribunal confirme l&#x27;imposition du dirigeant domicili\u00e9 en France sur les articles 123 bis, 155 A et 120 du CGI<\/b><br><small style=\"color:var(--muted)\">TA Lyon \u00b7 24 f\u00e9vrier 2026 \u00b7 n\u00b0 2406051<\/small><\/a><\/div><h2>Les conventions concern\u00e9es<\/h2><div class=\"links\"><a class=\"tag\" href=\"\/conventions-fiscales\/emirats-arabes-unis\/\">Convention France\u2013\u00c9mirats arabes unis<\/a><a class=\"tag\" href=\"\/conventions-fiscales\/luxembourg\/\">Convention France\u2013Luxembourg<\/a><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\/chypre\/\">Convention France\u2013Chypre<\/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>Une soci\u00e9t\u00e9 \u00e0 l&#x27;\u00e9tranger ne change rien tant que la personne qui travaille reste r\u00e9sidente de France : la question est d&#x27;abord celle du domicile fiscal, ensuite celle de la substance r\u00e9elle de la soci\u00e9t\u00e9.<\/p><a class=\"btn\" href=\"https:\/\/app.balmontconseil.com\/rdv?utm_source=site&#038;utm_medium=bofip&#038;utm_content=boi-ir-domic-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>V\u00e9rifier ma structure \u00e0 l&#x27;\u00e9tranger<\/a><span class=\"note\">Visio \u00b7 30 min \u00b7 sans engagement<\/span><\/div>\n<p class=\"source\">Source : BOFiP-Imp\u00f4ts, BOI-IR-DOMIC-30-20240703 (Licence ouverte). Explication : Balmont Conseil, \u00e0 jour de la version du 03\/07\/2024. 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 facturez via une soci\u00e9t\u00e9 \u00e9trang\u00e8re ?<\/span><h3>Domicile, contr\u00f4le, substance : v\u00e9rifions votre exposition \u00e0 l&#x27;article 155 A.<\/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-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-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-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-30 BOI-IR-DOMIC-30Version du 03\/07\/2024 \u00b7 en vigueur \u00b7 s\u00e9rie IR Facturer par une soci\u00e9t\u00e9 \u00e0 l&#x27;\u00e9tranger : l&#x27;article 155 A<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-29214","page","type-page","status-publish","hentry"],"acf":[],"_links":{"self":[{"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/pages\/29214","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=29214"}],"version-history":[{"count":2,"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/pages\/29214\/revisions"}],"predecessor-version":[{"id":29999,"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/pages\/29214\/revisions\/29999"}],"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=29214"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}