{"id":29993,"date":"2026-11-09T01:44:40","date_gmt":"2026-11-09T00:44:40","guid":{"rendered":"https:\/\/balmontconseil.com\/bofip-international\/boi-ir-domic-10-20-20-40\/"},"modified":"2026-11-09T01:44:40","modified_gmt":"2026-11-09T00:44:40","slug":"boi-ir-domic-10-20-20-40","status":"publish","type":"page","link":"https:\/\/balmontconseil.com\/en\/bofip-international\/boi-ir-domic-10-20-20-40\/","title":{"rendered":"Stock-options et BSPCE d&rsquo;un salari\u00e9 parti \u00e0 l&rsquo;\u00e9tranger : qui pr\u00e9l\u00e8ve l&rsquo;imp\u00f4t, quand le d\u00e9clarer et comment le r\u00e9cup\u00e9rer"},"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-10-20-20-40<\/div>\n<div class=\"grid\"><main class=\"main\"><div class=\"meta\"><span class=\"pill mono\">BOI-IR-DOMIC-10-20-20-40<\/span><span class=\"metaline\">Version du 12\/08\/2025 \u00b7 en vigueur \u00b7 s\u00e9rie IR<\/span><\/div>\n<h1>Stock-options et BSPCE d&#x27;un salari\u00e9 parti \u00e0 l&#x27;\u00e9tranger : qui pr\u00e9l\u00e8ve l&#x27;imp\u00f4t, quand le d\u00e9clarer et comment le r\u00e9cup\u00e9rer<\/h1>\n<p class=\"lead\">Pour un salari\u00e9 parti \u00e0 l&#x27;\u00e9tranger, la retenue fran\u00e7aise sur ses stock-options, actions de performance ou BSPCE est pr\u00e9lev\u00e9e par celui qui lui verse le produit de cession : employeur, banque teneur de compte ou gestionnaire du plan. Selon le r\u00e9gime, cette retenue solde l&#x27;imp\u00f4t ou doit \u00eatre r\u00e9gularis\u00e9e par une d\u00e9claration de revenus.<\/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-10-20-20-30\/\">Champ et taux (182 A ter)<\/a><a class=\"tag\" href=\"\/bofip-international\/boi-ir-domic-10-10\/\">Revenus de source fran\u00e7aise<\/a><a class=\"tag\" href=\"\/conventions-fiscales\/\">Conventions fiscales<\/a><\/div>\n<div class=\"card bref\"><span class=\"mono\">En bref<\/span><ul><li>Pour les plans l\u00e9gaux, le redevable est la personne qui verse au b\u00e9n\u00e9ficiaire les sommes issues de la cession : employeur qui g\u00e8re le plan, teneur de compte ou gestionnaire du plan ; la retenue est due m\u00eame si ce d\u00e9biteur est \u00e9tabli \u00e0 l&#x27;\u00e9tranger. (\u00a7 10, \u00a7 20, \u00a7 40)<\/li><li>La retenue est vers\u00e9e avec la d\u00e9claration n\u00b0 2494-BIS-SD au plus tard le 15 du mois suivant le trimestre civil du fait g\u00e9n\u00e9rateur ; elle n&#x27;est pas op\u00e9r\u00e9e si elle n&#x27;exc\u00e8de pas 8 \u20ac par mois pour un m\u00eame b\u00e9n\u00e9ficiaire. (\u00a7 70, \u00a7 90, \u00a7 100)<\/li><li>Quand le gain est tax\u00e9 au tarif des salaires, la retenue n&#x27;est lib\u00e9ratoire que jusqu&#x27;\u00e0 la limite du taux de 20 % ; au-del\u00e0, le b\u00e9n\u00e9ficiaire d\u00e9clare le gain et l&#x27;imp\u00f4t est calcul\u00e9 au bar\u00e8me avec un taux minimum, sauf preuve d&#x27;un taux moyen inf\u00e9rieur. (\u00a7 270, \u00a7 300, \u00a7 310)<\/li><li>Les gains ne sont imposables en France, et soumis \u00e0 la retenue, que dans la mesure o\u00f9 la convention fiscale avec l&#x27;\u00c9tat de r\u00e9sidence attribue ce droit \u00e0 la France. (\u00a7 340)<\/li><\/ul><\/div>\n<h2>Ce que dit le texte<\/h2><div class=\"para\"><span class=\"n\">\u00a7 10<\/span><p>\u00ab Lorsque les titres ont \u00e9t\u00e9 attribu\u00e9s dans le cadre de plans qualifi\u00e9s &#8211; options sur titres \u00e0 l\u2019exception du rabais exc\u00e9dentaire (I-A-2 \u00a7 30), actions gratuites et bons de souscriptions de parts de cr\u00e9ateur d\u2019entreprise (BSPCE), le redevable de la retenue \u00e0 la source est, quelle que soit la date d\u2019attribution de ces titres ou bons, la personne qui verse au contribuable les sommes issues de la cession des titres acquis gr\u00e2ce, selon le cas, \u00e0 l\u2019option, \u00e0 l\u2019attribution d\u2019action gratuite ou au bon. \u00bb<\/p><\/div><div class=\"para\"><span class=\"n\">\u00a7 70<\/span><p>\u00ab En application de l\u2019article 1671 A du CGI, la retenue \u00e0 la source pr\u00e9vue \u00e0 l\u2019article 182 A ter du CGI est remise par le redevable au service des imp\u00f4ts dont il rel\u00e8ve, accompagn\u00e9e d\u2019une d\u00e9claration conforme au mod\u00e8le fix\u00e9 par l\u2019administration, au plus tard le 15 du mois suivant le trimestre civil au cours duquel a eu lieu le fait g\u00e9n\u00e9rateur. \u00bb<\/p><\/div><div class=\"para\"><span class=\"n\">\u00a7 100<\/span><p>\u00ab En application du dernier alin\u00e9a de l\u2019article 1671 A du CGI, la retenue \u00e0 la source pr\u00e9vue \u00e0 l\u2019article 182 A ter du CGI n\u2019est ni op\u00e9r\u00e9e, ni vers\u00e9e au service des imp\u00f4ts lorsque son montant n\u2019exc\u00e8de pas 8 \u20ac par mois pour un m\u00eame b\u00e9n\u00e9ficiaire (franchise). Lorsque la franchise s\u2019applique pour un b\u00e9n\u00e9ficiaire, le redevable est dispens\u00e9 de toute d\u00e9claration \u00e0 son \u00e9gard et n\u2019a pas \u00e0 mentionner ces op\u00e9rations sur la d\u00e9claration qu\u2019il peut \u00eatre amen\u00e9 \u00e0 souscrire par ailleurs. \u00bb<\/p><\/div><div class=\"para\"><span class=\"n\">\u00a7 310<\/span><p>\u00ab Lorsque le contribuable justifie que le taux de l\u2019imp\u00f4t fran\u00e7ais sur l\u2019ensemble de ses revenus de source fran\u00e7aise ou \u00e9trang\u00e8re serait inf\u00e9rieur \u00e0 ces minima, ce taux est applicable \u00e0 ses revenus de source fran\u00e7aise. L\u2019exc\u00e9dent \u00e9ventuel de retenue \u00e0 la source est remboursable dans les conditions pr\u00e9vues \u00e0 l\u2019article 197 B du CGI. \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-10-20-20-40-20250812, \u00a7 10, 70, 100 et 310. <a href=\"https:\/\/bofip.impots.gouv.fr\/bofip\/3923-PGP.html\/identifiant=BOI-IR-DOMIC-10-20-20-40-20250812\" 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>Un ing\u00e9nieur install\u00e9 \u00e0 Montr\u00e9al c\u00e8de des actions issues de stock-options attribu\u00e9es quand il travaillait \u00e0 Lyon. La banque teneur de compte pr\u00e9l\u00e8ve la retenue sur la part fran\u00e7aise du gain et la reverse au fisc avec la d\u00e9claration trimestrielle.<\/p><p>L&#x27;ann\u00e9e suivante, il d\u00e9pose une d\u00e9claration de revenus aupr\u00e8s du service des imp\u00f4ts des non-r\u00e9sidents : s&#x27;il prouve que son taux moyen mondial est inf\u00e9rieur au taux minimum, l&#x27;exc\u00e9dent de retenue lui est rembours\u00e9.<\/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\/canada\/\">Convention France\u2013Canada<\/a><a class=\"tag\" href=\"\/conventions-fiscales\/etats-unis\/\">Convention France\u2013\u00c9tats-Unis<\/a><a class=\"tag\" href=\"\/conventions-fiscales\/singapour\/\">Convention France\u2013Singapour<\/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\/\">Toutes les conventions fiscales<\/a><\/div>\n<div class=\"dark\"><span class=\"mono\">Ce que cela change pour vous<\/span><p>Le taux minimum appliqu\u00e9 aux non-r\u00e9sidents se combat avec une preuve : d\u00e9clarer ses revenus mondiaux permet souvent de r\u00e9cup\u00e9rer une partie de la retenue. Sans d\u00e9claration, l&#x27;argent reste au Tr\u00e9sor.<\/p><a class=\"btn\" href=\"https:\/\/app.balmontconseil.com\/rdv?utm_source=site&#038;utm_medium=bofip&#038;utm_content=boi-ir-domic-10-20-20-40\"><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\u00e9cup\u00e9rer la retenue sur mes stock-options<\/a><span class=\"note\">Visio \u00b7 30 min \u00b7 sans engagement<\/span><\/div>\n<p class=\"source\">Source : BOFiP-Imp\u00f4ts, BOI-IR-DOMIC-10-20-20-40-20250812 (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 avez c\u00e9d\u00e9 des stock-options depuis l&#x27;\u00e9tranger ?<\/span><h3>Retenue, taux minimum, remboursement : v\u00e9rifions ce qui vous revient.<\/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-10-20-20-40\"><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-10-20-20-50\/\">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 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[\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-29993","page","type-page","status-publish","hentry"],"acf":[],"_links":{"self":[{"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/pages\/29993","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=29993"}],"version-history":[{"count":0,"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/pages\/29993\/revisions"}],"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=29993"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}