{"id":32155,"date":"2026-11-09T08:56:08","date_gmt":"2026-11-09T07:56:08","guid":{"rendered":"https:\/\/balmontconseil.com\/formulaires-non-residents\/2047-2\/"},"modified":"2026-11-09T08:58:59","modified_gmt":"2026-11-09T07:58:59","slug":"2047-revenus-etrangers","status":"publish","type":"page","link":"https:\/\/balmontconseil.com\/en\/formulaires-non-residents\/2047-revenus-etrangers\/","title":{"rendered":"2047 : d\u00e9clarer en France ses revenus de source \u00e9trang\u00e8re ou encaiss\u00e9s \u00e0 l\u2019\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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type=\"application\/ld+json\">{\"@context\":\"https:\/\/schema.org\",\"@type\":\"FAQPage\",\"mainEntity\":[{\"@type\":\"Question\",\"name\":\"Qui doit remplir la 2047 ?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"Toute personne domicili\u00e9e fiscalement en France qui per\u00e7oit des revenus de source \u00e9trang\u00e8re, ou des revenus encaiss\u00e9s \u00e0 l\u2019\u00e9tranger m\u00eame s\u2019ils sont de source fran\u00e7aise, par exemple des dividendes fran\u00e7ais vers\u00e9s sur un compte \u00e0 l\u2019\u00e9tranger.\"}},{\"@type\":\"Question\",\"name\":\"J\u2019ai d\u00e9j\u00e0 pay\u00e9 l\u2019imp\u00f4t \u00e0 l\u2019\u00e9tranger : dois-je quand m\u00eame d\u00e9clarer ?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"Oui. La notice est claire : l\u2019imposition ou le pr\u00e9l\u00e8vement op\u00e9r\u00e9 dans l\u2019autre \u00c9tat ne dispense pas de d\u00e9clarer ces revenus en France. La convention dit ensuite comment la double imposition est \u00e9limin\u00e9e.\"}},{\"@type\":\"Question\",\"name\":\"Comment convertir des revenus en devises ?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"Au cours du change \u00e0 Paris le jour de l\u2019encaissement, c\u2019est-\u00e0-dire de la r\u00e9ception en esp\u00e8ces ou de l\u2019inscription au cr\u00e9dit du compte.\"}},{\"@type\":\"Question\",\"name\":\"Que se passe-t-il si l\u2019imp\u00f4t \u00e9tranger d\u00e9passe l\u2019imp\u00f4t fran\u00e7ais ?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"Le cr\u00e9dit d\u2019imp\u00f4t est limit\u00e9 \u00e0 l\u2019imp\u00f4t fran\u00e7ais calcul\u00e9 sur les m\u00eames revenus. L\u2019exc\u00e9dent ne s\u2019impute pas sur l\u2019imp\u00f4t d\u00fb sur vos autres revenus et n\u2019est pas rembours\u00e9 par la France.\"}},{\"@type\":\"Question\",\"name\":\"Et si le pays n\u2019a pas de convention avec la France ?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"Les revenus qui en proviennent doivent \u00eatre d\u00e9clar\u00e9s comme imposables en France, sans cr\u00e9dit d\u2019imp\u00f4t conventionnel.\"}}]}<\/script><div id=\"bcv\" class=\"final\"><div class=\"wrap\"><div class=\"crumbs\"><a href=\"\/\">Accueil<\/a> \u203a <a href=\"\/formulaires-non-residents\/\">Les formulaires des non-r\u00e9sidents expliqu\u00e9s<\/a> \u203a Formulaire n\u00b0 2047<\/div>\n<div class=\"grid\"><main class=\"main\"><div class=\"meta\"><span class=\"pill mono\">Formulaire n\u00b0 2047<\/span><span class=\"metaline\">Notice 2047-NOT n\u00b0 50545#28 \u00b7 revenus 2025 \u00b7 mis \u00e0 jour le 9 novembre 2026 \u00b7 Alexis Sagnier<\/span><\/div>\n<h1>2047 : d\u00e9clarer en France ses revenus de source \u00e9trang\u00e8re ou encaiss\u00e9s \u00e0 l\u2019\u00e9tranger<\/h1>\n<p class=\"lead\">Vous \u00eates domicili\u00e9 en France et vous percevez des loyers, des dividendes, un salaire ou une pension venant de l\u2019\u00e9tranger : ils se d\u00e9clarent d\u2019abord sur la 2047, puis se reportent sur la 2042. Avoir pay\u00e9 l\u2019imp\u00f4t \u00e0 l\u2019\u00e9tranger ne dispense pas de les d\u00e9clarer.<\/p>\n<div class=\"tags\"><a class=\"tag\" href=\"\/lexique\/revenus-de-source-etrangere\/\">Revenus de source \u00e9trang\u00e8re<\/a><a class=\"tag\" href=\"\/lexique\/credit-d-impot-conventionnel\/\">Cr\u00e9dit d\u2019imp\u00f4t conventionnel<\/a><a class=\"tag\" href=\"\/lexique\/credit-d-impot-egal-a-l-impot-etranger\/\">Cr\u00e9dit d\u2019imp\u00f4t \u00e9gal \u00e0 l\u2019imp\u00f4t \u00e9tranger<\/a><a class=\"tag\" href=\"\/lexique\/credit-d-impot-egal-a-l-impot-francais\/\">Cr\u00e9dit d\u2019imp\u00f4t \u00e9gal \u00e0 l\u2019imp\u00f4t fran\u00e7ais<\/a><a class=\"tag\" href=\"\/lexique\/double-imposition\/\">Double imposition<\/a><a class=\"tag\" href=\"\/bofip-international\/boi-int-dg-20-20-20-10\/\">Dividendes et conventions fiscales (BOFiP)<\/a><a class=\"tag\" href=\"\/conventions-fiscales\/suisse\/\">Convention France\u2013Suisse<\/a><a class=\"tag\" href=\"\/decisions\/theme\/conventions\/\">D\u00e9cisions de justice sur les conventions<\/a><\/div>\n<div class=\"card bref\"><span class=\"mono\">En bref<\/span><ul><li>Sont concern\u00e9s les revenus de source \u00e9trang\u00e8re (salaire d\u2019une activit\u00e9 \u00e0 l\u2019\u00e9tranger, pension d\u2019un d\u00e9biteur \u00e9tranger, loyers d\u2019un bien \u00e0 l\u2019\u00e9tranger, b\u00e9n\u00e9fices d\u2019une activit\u00e9 \u00e0 l\u2019\u00e9tranger) et les revenus encaiss\u00e9s \u00e0 l\u2019\u00e9tranger, m\u00eame de source fran\u00e7aise.<\/li><li>Les montants en devises se convertissent en euros au cours du change \u00e0 Paris le jour de l\u2019encaissement.<\/li><li>Selon la convention, la double imposition s\u2019\u00e9limine par un cr\u00e9dit d\u2019imp\u00f4t \u00e9gal \u00e0 l\u2019imp\u00f4t \u00e9tranger, par un cr\u00e9dit \u00e9gal \u00e0 l\u2019imp\u00f4t fran\u00e7ais, ou par une exon\u00e9ration qui garde le revenu pour le calcul du taux effectif.<\/li><li>Les revenus de pays sans convention avec la France sont imposables en France.<\/li><li>Le cr\u00e9dit d\u2019imp\u00f4t se reporte sur la 2042 C : 8VL pour les revenus de capitaux mobiliers, 8VM, 8WM et 8UM pour les autres revenus, 8TK pour le cr\u00e9dit \u00e9gal \u00e0 l\u2019imp\u00f4t fran\u00e7ais.<\/li><\/ul><\/div>\n<h2>Ce que dit l\u2019administration<\/h2><div class=\"card\"><ol style=\"margin:0;padding-left:1.2em;display:grid;gap:14px\"><li><p style=\"margin:0\">\u00ab Il s\u2019agit \u00e9galement des revenus encaiss\u00e9s \u00e0 l\u2019\u00e9tranger, y compris lorsqu\u2019ils sont de source fran\u00e7aise. \u00bb<\/p><small style=\"color:var(--muted)\">Notice 2047-NOT, revenus 2025<\/small><\/li><li><p style=\"margin:0\">\u00ab Si les revenus ou b\u00e9n\u00e9fices ont \u00e9t\u00e9 encaiss\u00e9s en monnaie \u00e9trang\u00e8re, ils doivent \u00eatre d\u00e9clar\u00e9s pour leur contre-valeur en euros, calcul\u00e9e d\u2019apr\u00e8s le cours du change \u00e0 Paris au jour de l\u2019encaissement \u00bb<\/p><small style=\"color:var(--muted)\">Notice 2047-NOT, revenus 2025<\/small><\/li><li><p style=\"margin:0\">\u00ab ne vous dispense pas de les d\u00e9clarer en France \u00bb<\/p><small style=\"color:var(--muted)\">Notice 2047-NOT, revenus 2025<\/small><\/li><li><p style=\"margin:0\">\u00ab Vous devez aussi d\u00e9clarer comme imposables en France les revenus provenant de pays avec lesquels la France n\u2019a pas conclu de convention. \u00bb<\/p><small style=\"color:var(--muted)\">Notice 2047-NOT, revenus 2025<\/small><\/li><li><p style=\"margin:0\">\u00ab La r\u00e8gle du taux effectif a pour objet de maintenir int\u00e9gralement la progressivit\u00e9 de l\u2019imp\u00f4t. \u00bb<\/p><small style=\"color:var(--muted)\">Notice 2047-NOT, revenus 2025<\/small><\/li><li><p style=\"margin:0\">\u00ab les taux indiqu\u00e9s pour chaque pays dans cette notice sont d\u00e9termin\u00e9s par rapport au revenu net per\u00e7u (apr\u00e8s d\u00e9duction de l\u2019imp\u00f4t \u00e9tranger) alors que les taux pr\u00e9vus dans la convention sont les taux applicables au revenu brut \u00bb<\/p><small style=\"color:var(--muted)\">Notice 2047-NOT, revenus 2025<\/small><\/li><\/ol><\/div>\n<p class=\"source\" style=\"margin-top:0\">Textes officiels recopi\u00e9s mot pour mot \u00b7 <a href=\"https:\/\/www.impots.gouv.fr\/sites\/default\/files\/formulaires\/2047\/2026\/2047_5490.pdf\" rel=\"nofollow noopener\" target=\"_blank\">Notice 2047-NOT, revenus 2025<\/a> \u00b7 <a href=\"https:\/\/www.impots.gouv.fr\/sites\/default\/files\/formulaires\/2047\/2026\/2047_5488.pdf\" rel=\"nofollow noopener\" target=\"_blank\">Formulaire 2047, revenus 2025<\/a><\/p>\n<h2>Les cases \u00e0 conna\u00eetre<\/h2><div class=\"card\" style=\"overflow-x:auto\"><table style=\"width:100%;border-collapse:collapse\"><tr><th style=\"text-align:left;padding:6px\">Case<\/th><th style=\"text-align:left;padding:6px\">Intitul\u00e9 officiel<\/th><th style=\"text-align:left;padding:6px\">Ce qu\u2019on y porte<\/th><\/tr><tr><td style=\"padding:6px;vertical-align:top\"><b class=\"mono\">8VL<\/b><\/td><td style=\"padding:6px;vertical-align:top\">cr\u00e9dit d\u2019imp\u00f4t \u00e9gal au montant de l\u2019imp\u00f4t pay\u00e9 \u00e0 l\u2019\u00e9tranger<\/td><td style=\"padding:6px;vertical-align:top\">Cr\u00e9dit d\u2019imp\u00f4t sur les revenus de capitaux mobiliers et plus-values de source \u00e9trang\u00e8re, dans la limite du taux de la convention.<\/td><\/tr><tr><td style=\"padding:6px;vertical-align:top\"><b class=\"mono\">8TK<\/b><\/td><td style=\"padding:6px;vertical-align:top\">cr\u00e9dit d\u2019imp\u00f4t \u00e9gal au montant de l\u2019imp\u00f4t fran\u00e7ais<\/td><td style=\"padding:6px;vertical-align:top\">Cr\u00e9dit qui neutralise l\u2019imp\u00f4t fran\u00e7ais sur un revenu impos\u00e9 \u00e0 l\u2019\u00e9tranger, tout en le gardant pour le calcul du taux.<\/td><\/tr><tr><td style=\"padding:6px;vertical-align:top\"><b class=\"mono\">8PL<\/b><\/td><td style=\"padding:6px;vertical-align:top\">doit \u00eatre indiqu\u00e9 en<\/td><td style=\"padding:6px;vertical-align:top\">Montant net des revenus ouvrant droit au cr\u00e9dit d\u2019imp\u00f4t \u00e9tranger, \u00e0 reporter sur la 2042 C.<\/td><\/tr><\/table><\/div>\n<div class=\"ex\"><span class=\"mono\">Exemple chiffr\u00e9<\/span><p>H\u00e9l\u00e8ne vit \u00e0 Annecy et d\u00e9tient des actions d\u2019une soci\u00e9t\u00e9 suisse. En 2025, elle re\u00e7oit un dividende brut de 10 000 CHF ; la Suisse retient 35 %, soit 3 500 CHF.<\/p><p>La convention limite l\u2019imp\u00f4t suisse \u00e0 15 % du brut, soit 1 500 CHF. Elle demande donc \u00e0 l\u2019administration suisse le remboursement de la diff\u00e9rence, 2 000 CHF : le revenu net apr\u00e8s imp\u00f4t suisse d\u00e9finitif est de 8 500 CHF.<\/p><p>En France, elle le d\u00e9clare en euros au cours du jour d\u2019encaissement ; avec un cours suppos\u00e9 de 1 CHF = 1,05 \u20ac, le net atteint 8 925 \u20ac. La notice fixe pour la Suisse un cr\u00e9dit d\u2019imp\u00f4t de 17,6 % du revenu net : 8 925 \u20ac \u00d7 17,6 % = 1 570,80 \u20ac en case 8VL, soit environ 15 % du dividende brut converti (10 500 \u20ac).<\/p><p>Sans la demande de remboursement \u00e0 la Suisse, les 20 % retenus en trop ne seraient r\u00e9cup\u00e9r\u00e9s ni en Suisse ni en France.<\/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\/dividendes-australiens-recus-via-un-trust-familial-pas-de-credit-d-impot-en\/\"><b style=\"font-weight:500\">Dividendes australiens re\u00e7us via un trust familial : pas de cr\u00e9dit d&#x27;imp\u00f4t en France pour l&#x27;imp\u00f4t pay\u00e9 par la soci\u00e9t\u00e9, seulement pour l&#x27;imp\u00f4t subi par l&#x27;actionnaire<\/b><br><small style=\"color:var(--muted)\">CAA Toulouse \u00b7 25 mai 2022 \u00b7 n\u00b0 21TL00893<\/small><\/a><a class=\"card\" style=\"text-decoration:none\" href=\"\/decisions\/holding-transferee-au-luxembourg-mais-dirigee-depuis-paris-l-actionnaire-perd\/\"><b style=\"font-weight:500\">Holding transf\u00e9r\u00e9e au Luxembourg mais dirig\u00e9e depuis Paris : l&#x27;actionnaire perd le cr\u00e9dit d&#x27;imp\u00f4t conventionnel sur ses dividendes, mais peut d\u00e9duire la retenue \u00e0 la source luxembourgeoise de son revenu imposable<\/b><br><small style=\"color:var(--muted)\">CAA Paris \u00b7 14 juin 2023 \u00b7 n\u00b0 21PA04329<\/small><\/a><\/div>\n<h2>Questions fr\u00e9quentes<\/h2><details class=\"card\" style=\"margin:8px 0\"><summary><b style=\"font-weight:500\">Qui doit remplir la 2047 ?<\/b><\/summary><p>Toute personne domicili\u00e9e fiscalement en France qui per\u00e7oit des revenus de source \u00e9trang\u00e8re, ou des revenus encaiss\u00e9s \u00e0 l\u2019\u00e9tranger m\u00eame s\u2019ils sont de source fran\u00e7aise, par exemple des dividendes fran\u00e7ais vers\u00e9s sur un compte \u00e0 l\u2019\u00e9tranger.<\/p><\/details><details class=\"card\" style=\"margin:8px 0\"><summary><b style=\"font-weight:500\">J\u2019ai d\u00e9j\u00e0 pay\u00e9 l\u2019imp\u00f4t \u00e0 l\u2019\u00e9tranger : dois-je quand m\u00eame d\u00e9clarer ?<\/b><\/summary><p>Oui. La notice est claire : l\u2019imposition ou le pr\u00e9l\u00e8vement op\u00e9r\u00e9 dans l\u2019autre \u00c9tat ne dispense pas de d\u00e9clarer ces revenus en France. La convention dit ensuite comment la double imposition est \u00e9limin\u00e9e.<\/p><\/details><details class=\"card\" style=\"margin:8px 0\"><summary><b style=\"font-weight:500\">Comment convertir des revenus en devises ?<\/b><\/summary><p>Au cours du change \u00e0 Paris le jour de l\u2019encaissement, c\u2019est-\u00e0-dire de la r\u00e9ception en esp\u00e8ces ou de l\u2019inscription au cr\u00e9dit du compte.<\/p><\/details><details class=\"card\" style=\"margin:8px 0\"><summary><b style=\"font-weight:500\">Que se passe-t-il si l\u2019imp\u00f4t \u00e9tranger d\u00e9passe l\u2019imp\u00f4t fran\u00e7ais ?<\/b><\/summary><p>Le cr\u00e9dit d\u2019imp\u00f4t est limit\u00e9 \u00e0 l\u2019imp\u00f4t fran\u00e7ais calcul\u00e9 sur les m\u00eames revenus. L\u2019exc\u00e9dent ne s\u2019impute pas sur l\u2019imp\u00f4t d\u00fb sur vos autres revenus et n\u2019est pas rembours\u00e9 par la France.<\/p><\/details><details class=\"card\" style=\"margin:8px 0\"><summary><b style=\"font-weight:500\">Et si le pays n\u2019a pas de convention avec la France ?<\/b><\/summary><p>Les revenus qui en proviennent doivent \u00eatre d\u00e9clar\u00e9s comme imposables en France, sans cr\u00e9dit d\u2019imp\u00f4t conventionnel.<\/p><\/details>\n<div class=\"dark\"><span class=\"mono\">Ce que cela change pour vous<\/span><p>La 2047 r\u00e9v\u00e8le souvent un imp\u00f4t pay\u00e9 deux fois sans que personne ne l\u2019ait remarqu\u00e9 : une retenue \u00e9trang\u00e8re au-del\u00e0 du taux de la convention, jamais r\u00e9clam\u00e9e, ou un revenu exon\u00e9r\u00e9 qui fait monter le taux de tout le reste. C\u2019est l\u00e0 que se trouvent les euros \u00e0 r\u00e9cup\u00e9rer.<\/p><a class=\"btn\" href=\"https:\/\/app.balmontconseil.com\/rdv?utm_source=site&#038;utm_medium=formulaires&#038;utm_content=2047-revenus-etrangers\"><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 v\u00e9rifier mes revenus \u00e9trangers<\/a><span class=\"note\">Visio \u00b7 30 min \u00b7 sans engagement<\/span><\/div>\n<p class=\"source\">Sources : <a href=\"https:\/\/www.impots.gouv.fr\/sites\/default\/files\/formulaires\/2047\/2026\/2047_5490.pdf\" rel=\"nofollow noopener\" target=\"_blank\">Notice 2047-NOT, revenus 2025<\/a> \u00b7 <a href=\"https:\/\/www.impots.gouv.fr\/sites\/default\/files\/formulaires\/2047\/2026\/2047_5488.pdf\" rel=\"nofollow noopener\" target=\"_blank\">Formulaire 2047, revenus 2025<\/a>. Explication : Balmont Conseil, \u00e0 jour au 9 novembre 2026. Cette page ne se substitue pas aux textes qui font foi.<\/p>\n<\/main><aside class=\"side\"><div class=\"ctacard\"><span class=\"mono\">Des revenus qui viennent de l\u2019\u00e9tranger ?<\/span><h3>Le formulaire se remplit ; la double imposition, elle, se r\u00e9cup\u00e8re.<\/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=2047-revenus-etrangers\"><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\">Les autres formulaires<\/span><div class=\"more\"><a href=\"\/formulaires-non-residents\/2041-e\/\">Annexe n\u00b0 2041-E \u00b7 Retenue \u00e0 la source des non-r\u00e9sidents<\/a><a href=\"\/formulaires-non-residents\/2042-nr\/\">Formulaire n\u00b0 2042-NR \u00b7 Ann\u00e9e du d\u00e9part ou du retour<\/a><a href=\"\/formulaires-non-residents\/2048-imm\/\">Formulaire n\u00b0 2048-IMM \u00b7 Vente d\u2019un bien en France par un non-r\u00e9sident<\/a><a href=\"\/formulaires-non-residents\/2074-etd\/\">Formulaire n\u00b0 2074-ETD \u00b7 Exit tax au d\u00e9part<\/a><\/div><\/div><div class=\"card\"><span class=\"mono\">Pour aller plus loin<\/span><div class=\"more\"><a href=\"\/lexique\/revenus-de-source-etrangere\/\">Revenus de source \u00e9trang\u00e8re<\/a><a href=\"\/lexique\/credit-d-impot-conventionnel\/\">Cr\u00e9dit d\u2019imp\u00f4t conventionnel<\/a><a href=\"\/lexique\/credit-d-impot-egal-a-l-impot-etranger\/\">Cr\u00e9dit d\u2019imp\u00f4t \u00e9gal \u00e0 l\u2019imp\u00f4t \u00e9tranger<\/a><a href=\"\/lexique\/credit-d-impot-egal-a-l-impot-francais\/\">Cr\u00e9dit d\u2019imp\u00f4t \u00e9gal \u00e0 l\u2019imp\u00f4t fran\u00e7ais<\/a><a href=\"\/lexique\/double-imposition\/\">Double imposition<\/a><a href=\"\/bofip-international\/boi-int-dg-20-20-20-10\/\">Dividendes et conventions fiscales (BOFiP)<\/a><a href=\"\/conventions-fiscales\/suisse\/\">Convention France\u2013Suisse<\/a><a href=\"\/decisions\/theme\/conventions\/\">D\u00e9cisions de justice sur les conventions<\/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 Les formulaires des non-r\u00e9sidents expliqu\u00e9s \u203a Formulaire n\u00b0 2047 Formulaire n\u00b0 2047Notice 2047-NOT n\u00b0 50545#28 \u00b7 revenus 2025 \u00b7 mis \u00e0 jour le 9 novembre 2026 \u00b7 Alexis Sagnier 2047<span class=\"excerpt-hellip\"> [\u2026]<\/span><\/p>\n","protected":false},"author":5,"featured_media":0,"parent":32151,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"_acf_changed":false,"mfn-post-hide-title":"","footnotes":""},"class_list":["post-32155","page","type-page","status-publish","hentry"],"acf":[],"_links":{"self":[{"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/pages\/32155","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=32155"}],"version-history":[{"count":1,"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/pages\/32155\/revisions"}],"predecessor-version":[{"id":32169,"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/pages\/32155\/revisions\/32169"}],"up":[{"embeddable":true,"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/pages\/32151"}],"wp:attachment":[{"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/media?parent=32155"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}