{"id":29911,"date":"2026-11-09T01:38:54","date_gmt":"2026-11-09T00:38:54","guid":{"rendered":"https:\/\/balmontconseil.com\/bofip-international\/boi-ir-domic-10-20-20-30\/"},"modified":"2026-11-09T01:44:37","modified_gmt":"2026-11-09T00:44:37","slug":"boi-ir-domic-10-20-20-30","status":"publish","type":"page","link":"https:\/\/balmontconseil.com\/en\/bofip-international\/boi-ir-domic-10-20-20-30\/","title":{"rendered":"Stock-options, actions de performance, BSPCE : l&rsquo;imp\u00f4t fran\u00e7ais d&rsquo;un salari\u00e9 parti \u00e0 l&rsquo;\u00e9tranger"},"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-10-20-20-30<\/div>\n<div class=\"grid\"><main class=\"main\"><div class=\"meta\"><span class=\"pill mono\">BOI-IR-DOMIC-10-20-20-30<\/span><span class=\"metaline\">Version du 12\/08\/2025 \u00b7 en vigueur \u00b7 s\u00e9rie IR<\/span><\/div>\n<h1>Stock-options, actions de performance, BSPCE : l&#x27;imp\u00f4t fran\u00e7ais d&#x27;un salari\u00e9 parti \u00e0 l&#x27;\u00e9tranger<\/h1>\n<p class=\"lead\">Un cadre qui a re\u00e7u des stock-options, des actions attribu\u00e9es par son employeur ou des BSPCE en France, puis qui s&#x27;expatrie, n&#x27;\u00e9chappe pas \u00e0 l&#x27;imp\u00f4t fran\u00e7ais : la France pr\u00e9l\u00e8ve une retenue \u00e0 la source sur la part du gain qui r\u00e9mun\u00e8re son activit\u00e9 exerc\u00e9e en France. C&#x27;est l&#x27;article 182 A ter du CGI.<\/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-domic-10-10\/\">Revenus de source fran\u00e7aise<\/a><a class=\"tag\" href=\"\/bofip-international\/boi-ir-domic-10-20-20-50\/\">Retenue sur honoraires (182 B)<\/a><a class=\"tag\" href=\"\/conventions-fiscales\/\">Conventions fiscales<\/a><\/div>\n<div class=\"card bref\"><span class=\"mono\">En bref<\/span><ul><li>La retenue vise les gains de lev\u00e9e d&#x27;options, d&#x27;acquisition d&#x27;actions attribu\u00e9es par l&#x27;employeur, les gains li\u00e9s aux BSPCE et les attributions de titres \u00e0 conditions pr\u00e9f\u00e9rentielles hors dispositif l\u00e9gal. (\u00a7 10)<\/li><li>Seule la part du gain qui r\u00e9mun\u00e8re une activit\u00e9 exerc\u00e9e en France est tax\u00e9e, au prorata des jours ouvrables travaill\u00e9s en France pendant la p\u00e9riode de r\u00e9f\u00e9rence. (\u00a7 160, \u00a7 190)<\/li><li>La retenue est due si le b\u00e9n\u00e9ficiaire n&#x27;a pas son domicile fiscal en France, au sens de l&#x27;article 4 B du CGI, \u00e0 la date du fait g\u00e9n\u00e9rateur. (\u00a7 220, \u00a7 230)<\/li><li>Le taux est port\u00e9 \u00e0 75 % si le b\u00e9n\u00e9ficiaire est domicili\u00e9 dans un \u00c9tat ou territoire non coop\u00e9ratif. (\u00a7 400, \u00a7 470)<\/li><\/ul><\/div>\n<h2>Ce que dit le texte<\/h2><div class=\"para\"><span class=\"n\">\u00a7 160<\/span><p>\u00ab Elle ne s\u2019applique donc que sur la part du gain qui r\u00e9mun\u00e8re une activit\u00e9 exerc\u00e9e en France. \u00bb<\/p><\/div><div class=\"para\"><span class=\"n\">\u00a7 190<\/span><p>\u00ab La fraction du gain de source fran\u00e7aise est d\u00e9termin\u00e9e \u00e0 partir du nombre de jours ouvrables pendant lesquels l\u2019activit\u00e9 r\u00e9mun\u00e9r\u00e9e par l\u2019attribution des titres \u00e0 des conditions pr\u00e9f\u00e9rentielles a \u00e9t\u00e9 exerc\u00e9e en France par rapport au nombre total de jours ouvrables pendant lesquels l\u2019activit\u00e9 r\u00e9mun\u00e9r\u00e9e par cette attribution a \u00e9t\u00e9 exerc\u00e9e, c\u2019est-\u00e0-dire au prorata du nombre de jours d\u2019activit\u00e9 exerc\u00e9e en France pendant la p\u00e9riode de r\u00e9f\u00e9rence. \u00bb<\/p><\/div><div class=\"para\"><span class=\"n\">\u00a7 230<\/span><p>\u00ab En cas de transfert du domicile fiscal entre la France et l\u2019\u00e9tranger l\u2019ann\u00e9e au cours de laquelle intervient le fait g\u00e9n\u00e9rateur de la retenue \u00e0 la source, il convient de se placer \u00e0 la date de ce fait g\u00e9n\u00e9rateur pour savoir si la condition d\u2019absence de domiciliation fiscale en France est respect\u00e9e. \u00bb<\/p><\/div><div class=\"para\"><span class=\"n\">\u00a7 400<\/span><p>\u00ab Toutefois, conform\u00e9ment au V de l\u2019article 182 A ter du CGI, un taux sp\u00e9cifique de 75 % est applicable lorsque le b\u00e9n\u00e9ficiaire est domicili\u00e9 dans un \u00c9tat ou territoire non coop\u00e9ratif au sens de l\u2019article 238-0 A du CGI autre que ceux mentionn\u00e9s au 2\u00b0 du 2 bis du m\u00eame article 238-0 A du CGI, sauf si le d\u00e9biteur apporte la preuve que ces avantages ou gains correspondent \u00e0 des op\u00e9rations r\u00e9elles qui ont principalement un objet et un effet autres que de permettre leur localisation dans un tel \u00c9tat ou territoire non coop\u00e9ratif. Remarque : Pour plus de pr\u00e9cisions sur les \u00c9tats ou territoires non coop\u00e9ratifs, il convient de se reporter au BOI-INT-DG-20-50. \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-10-20-20-30-20250812, \u00a7 160, 190, 230 et 400. <a href=\"https:\/\/bofip.impots.gouv.fr\/bofip\/3979-PGP.html\/identifiant=BOI-IR-DOMIC-10-20-20-30-20250812\" 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 directrice financi\u00e8re re\u00e7oit des stock-options \u00e0 Paris, travaille encore deux ans en France sur une p\u00e9riode de r\u00e9f\u00e9rence de trois ans, puis part \u00e0 Singapour o\u00f9 elle l\u00e8ve les options.<\/p><p>Environ deux tiers du gain, correspondant aux jours travaill\u00e9s en France, restent soumis \u00e0 la retenue fran\u00e7aise ; le tiers li\u00e9 \u00e0 son travail \u00e0 Singapour n&#x27;est pas vis\u00e9. La convention franco-singapourienne doit ensuite \u00eatre appliqu\u00e9e pour \u00e9viter la double imposition.<\/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\/stock-options-d-un-pdg-non-resident-la-retenue-a-la-source-sur-le-gain-de-levee\/\"><b style=\"font-weight:500\">Stock-options d&#x27;un PDG non-r\u00e9sident : la retenue \u00e0 la source sur le gain de lev\u00e9e est due en France, et la moins-value de cession ult\u00e9rieure ne vient pas la r\u00e9duire lorsque la convention r\u00e9serve les plus-values \u00e0 l&#x27;\u00c9tat de r\u00e9sidence<\/b><br><small style=\"color:var(--muted)\">CAA Paris \u00b7 20 mai 2026 \u00b7 n\u00b0 24PA03598<\/small><\/a><a class=\"card\" style=\"text-decoration:none\" href=\"\/decisions\/heritier-non-resident-de-stock-options-otis-levees-et-cedees-apres-le-deces-de\/\"><b style=\"font-weight:500\">H\u00e9ritier non-r\u00e9sident de stock-options Otis lev\u00e9es et c\u00e9d\u00e9es apr\u00e8s le d\u00e9c\u00e8s de son p\u00e8re : la quote-part de plus-value de 1\u00a0092\u00a0796 \u20ac n&#x27;est imposable qu&#x27;au Royaume-Uni<\/b><br><small style=\"color:var(--muted)\">CAA Paris \u00b7 22 septembre 2023 \u00b7 n\u00b0 21PA04416<\/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\/etats-unis\/\">Convention France\u2013\u00c9tats-Unis<\/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\/emirats-arabes-unis\/\">Convention France\u2013\u00c9mirats arabes 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>La date de lev\u00e9e ou de cession et la date de d\u00e9part se pilotent : \u00e0 quelques semaines pr\u00e8s, la retenue, le taux et l&#x27;\u00c9tat qui taxe changent. Faire le calcul avant de d\u00e9m\u00e9nager, pas apr\u00e8s.<\/p><a class=\"btn\" href=\"https:\/\/app.balmontconseil.com\/rdv?utm_source=site&#038;utm_medium=bofip&#038;utm_content=boi-ir-domic-10-20-20-30\"><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>Optimiser mes stock-options avant le 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-DOMIC-10-20-20-30-20250812 (Licence ouverte). Explication : Balmont Conseil, \u00e0 jour de la version du 12\/08\/2025. 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 avec des stock-options ou des BSPCE ?<\/span><h3>Prorata France, date de lev\u00e9e, convention : chiffrons 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-domic-10-20-20-30\"><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-10-20-20-40\/\">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-DOMIC-10-20-20-30 BOI-IR-DOMIC-10-20-20-30Version du 12\/08\/2025 \u00b7 en vigueur \u00b7 s\u00e9rie IR Stock-options, actions de performance, BSPCE : l&#x27;imp\u00f4t fran\u00e7ais d&#x27;un salari\u00e9<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-29911","page","type-page","status-publish","hentry"],"acf":[],"_links":{"self":[{"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/pages\/29911","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=29911"}],"version-history":[{"count":2,"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/pages\/29911\/revisions"}],"predecessor-version":[{"id":29992,"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/pages\/29911\/revisions\/29992"}],"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=29911"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}