{"id":4253,"date":"2026-10-02T16:25:42","date_gmt":"2026-10-02T14:25:42","guid":{"rendered":"https:\/\/balmontconseil.com\/expatries-mobilite-internationale\/structuration-internationale\/"},"modified":"2026-10-18T20:06:00","modified_gmt":"2026-10-18T18:06:00","slug":"structuration-internationale","status":"publish","type":"page","link":"https:\/\/balmontconseil.com\/en\/expatries-mobilite-internationale\/structuration-internationale\/","title":{"rendered":"International wealth structuring"},"content":{"rendered":"<div class=\"balmont-prod\">\n<style>#Content>.content_wrapper>.mfn-page-title{display:none!important}#Subheader{display:none!important}#Content{padding-top:0!important}.balmont-prod.balmont-prod{width:100vw;max-width:100vw;margin-left:calc(50% - 50vw);margin-right:calc(50% - 50vw);padding:0;background:#0E1113!important;color:#FFFFFF!important;font-size:16px;line-height:1.5;text-align:left;font-family:Inter,-apple-system,BlinkMacSystemFont,'Segoe 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.btn2{justify-content:center}.balmont-prod.balmont-prod .tab th,.balmont-prod.balmont-prod .tab td{padding:12px 6px;font-size:14px}}<\/style>\n<section class=\"top\">\n<div class=\"in\">\n<p class=\"fil\"><a href=\"https:\/\/balmontconseil.com\/\">Accueil<\/a> \/ <a href=\"https:\/\/balmontconseil.com\/expatriation\/\">Expatriation<\/a> \/ Structuration internationale<\/p>\n<p class=\"k\">Structuration internationale<\/p>\n<h1>Un patrimoine dans plusieurs pays, une seule architecture.<\/h1>\n<p class=\"lede\">Holding, contrats luxembourgeois, immobilier, succession\u00a0: ce qui optimise d&rsquo;un c\u00f4t\u00e9 d&rsquo;une fronti\u00e8re peut co\u00fbter de l&rsquo;autre. Nous chiffrons l&rsquo;ensemble avant de proposer une structure, avec les avocats et les notaires de chaque pays.<\/p>\n<div class=\"grid3\">\n<div class=\"stat\"><span class=\"n\">5\u00a0%<\/span><span class=\"d\">seulement des dividendes d&rsquo;une filiale d\u00e9tenue \u00e0 5\u00a0% au moins sont impos\u00e9s dans une holding fran\u00e7aise (articles 145 et 216 du CGI).<\/span><\/div>\n<div class=\"stat\"><span class=\"n\">10\u00a0%<\/span><span class=\"d\">d&rsquo;une entit\u00e9 \u00e9trang\u00e8re \u00e0 fiscalit\u00e9 privil\u00e9gi\u00e9e suffisent pour que ses b\u00e9n\u00e9fices soient impos\u00e9s en France (article 123 bis du CGI).<\/span><\/div>\n<div class=\"stat\"><span class=\"n\">1 loi<\/span><span class=\"d\">pour toute votre succession\u00a0: celle de votre derni\u00e8re r\u00e9sidence, <b>sauf<\/b> choix de votre loi nationale (r\u00e8glement europ\u00e9en n\u00b0 650\/2012).<\/span><\/div>\n<\/div>\n<div class=\"ctas\"><a class=\"btn\" href=\"https:\/\/calendly.com\/asagnier-balmontconseil\/appel-rapide-reponse-a-vos-questions-10-min?utm_source=balmontconseil.com&amp;utm_medium=page&amp;utm_content=structuration-internationale\">Un appel de 10 minutes<\/a><a class=\"btn2\" href=\"https:\/\/app.balmontconseil.com\/register?src=site-structuration-internationale\">Cr\u00e9er mon espace gratuit<\/a><\/div>\n<\/div>\n<\/section>\n<section class=\"alt\">\n<div class=\"in\">\n<p class=\"k\">Les sujets<\/p>\n<h2>Quatre questions que la structure doit r\u00e9gler.<\/h2>\n<div class=\"grid2\"><a class=\"card\" href=\"https:\/\/balmontconseil.com\/expatries-mobilite-internationale\/structuration-internationale\/calcul-et-strategie-dexit-tax\/\"><span class=\"t\">Exit tax<\/span><span class=\"p\">Le montant au jour du d\u00e9part, le sursis, et ce qu&rsquo;une holding change au <b>calcul<\/b>.<\/span><span class=\"o\">Voir la page \u2192<\/span><\/a><a class=\"card\" href=\"https:\/\/balmontconseil.com\/expatries-mobilite-internationale\/structuration-internationale\/retraite-internationale\/\"><span class=\"t\">Retraite internationale<\/span><span class=\"p\">Quel pays impose vos pensions, et comment <b>cumuler<\/b> des droits acquis dans plusieurs pays.<\/span><span class=\"o\">Voir la page \u2192<\/span><\/a><a class=\"card\" href=\"https:\/\/balmontconseil.com\/expatries-mobilite-internationale\/structuration-internationale\/divorce-international\/\"><span class=\"t\">Divorce international<\/span><span class=\"p\">R\u00e9gime matrimonial, loi applicable, partage\u00a0: ce que <b>le pays<\/b> de r\u00e9sidence change.<\/span><span class=\"o\">Voir la page \u2192<\/span><\/a><a class=\"card\" href=\"https:\/\/balmontconseil.com\/expatries-mobilite-internationale\/structuration-internationale\/depart-etranger\/\"><span class=\"t\">D\u00e9part \u00e0 l&rsquo;\u00e9tranger<\/span><span class=\"p\">Ce que deviennent vos comptes, vos contrats et votre r\u00e9sidence principale <b>le jour du d\u00e9part<\/b>.<\/span><span class=\"o\">Voir la page \u2192<\/span><\/a><\/div>\n<\/div>\n<\/section>\n<section>\n<div class=\"in\">\n<p class=\"k\">Les outils<\/p>\n<h2>Ce que nous assemblons.<\/h2>\n<div class=\"grid2\"><a class=\"card\" href=\"https:\/\/balmontconseil.com\/ingenierie-patrimoniale\/holding-patrimoniale\/\"><span class=\"t\">Holding patrimoniale<\/span><span class=\"p\">Consolider des participations et r\u00e9investir des dividendes impos\u00e9s sur <b>5\u00a0%<\/b> de leur montant.<\/span><span class=\"o\">Voir la page \u2192<\/span><\/a><a class=\"card\" href=\"https:\/\/balmontconseil.com\/nos-solutions\/assurance-vie-luxembourgeoise\/\"><span class=\"t\">Assurance-vie luxembourgeoise<\/span><span class=\"p\">Un contrat qui suit le souscripteur d&rsquo;un pays \u00e0 l&rsquo;autre, en <b>plusieurs devises<\/b>.<\/span><span class=\"o\">Voir la page \u2192<\/span><\/a><a class=\"card\" href=\"https:\/\/balmontconseil.com\/ingenierie-patrimoniale\/demembrement-de-propriete\/\"><span class=\"t\">D\u00e9membrement de propri\u00e9t\u00e9<\/span><span class=\"p\">Transmettre la nue-propri\u00e9t\u00e9 et garder les revenus\u00a0: <b>moins de droits<\/b> aujourd&rsquo;hui.<\/span><span class=\"o\">Voir la page \u2192<\/span><\/a><a class=\"card\" href=\"https:\/\/balmontconseil.com\/ingenierie-patrimoniale\/investissement-via-societe-a-lis\/\"><span class=\"t\">Soci\u00e9t\u00e9 \u00e0 l&rsquo;IS<\/span><span class=\"p\">D\u00e9tenir de l&rsquo;immobilier ou des placements dans une soci\u00e9t\u00e9 <b>impos\u00e9e \u00e0 15\u00a0%<\/b> jusqu&rsquo;\u00e0 42\u00a0500\u00a0\u20ac de b\u00e9n\u00e9fice.<\/span><span class=\"o\">Voir la page \u2192<\/span><\/a><\/div>\n<\/div>\n<\/section>\n<section class=\"alt\">\n<div class=\"in\">\n<p class=\"k\">Ce que nous v\u00e9rifions<\/p>\n<h2>Avant toute structure, trois contr\u00f4les.<\/h2>\n<div class=\"grid3\">\n<div class=\"card\"><span class=\"t\">Qui impose quoi<\/span><\/p>\n<p>Pour chaque flux, dividendes, int\u00e9r\u00eats, loyers, la convention dit <b>quel pays<\/b> taxe et comment l&rsquo;autre \u00e9limine la double imposition.<\/p>\n<\/div>\n<div class=\"card\"><span class=\"t\">Les r\u00e8gles anti-abus<\/span><\/p>\n<p>Une structure \u00e9trang\u00e8re sans substance tombe sous les articles <b>123 bis<\/b> et <b>209 B<\/b> du CGI, ou sous l&rsquo;abus de droit (article L. 64 du LPF).<\/p>\n<\/div>\n<div class=\"card\"><span class=\"t\">La succession<\/span><\/p>\n<p>La loi applicable, le r\u00e9gime matrimonial et les droits dans <b>chaque pays<\/b> des h\u00e9ritiers.<\/p>\n<\/div>\n<\/div>\n<\/div>\n<\/section>\n<section>\n<div class=\"in\">\n<p class=\"k\">Questions fr\u00e9quentes<\/p>\n<h2>Ce qu&rsquo;on nous demande.<\/h2>\n<div class=\"faq\">\n<details>\n<summary>Une holding \u00e0 l&rsquo;\u00e9tranger est-elle risqu\u00e9e\u00a0?<\/summary>\n<div class=\"rep\">\n<p>Pas si elle a une activit\u00e9 et des moyens r\u00e9els dans son pays. Sans substance, la France impose ses b\u00e9n\u00e9fices entre vos mains (articles 123 bis et 209 B du CGI) ou \u00e9carte le montage pour abus de droit (article L. 64 du LPF).<\/p>\n<\/div>\n<\/details>\n<details>\n<summary>Comment se d\u00e9roule l&rsquo;accompagnement\u00a0?<\/summary>\n<div class=\"rep\">\n<p>Un bilan patrimonial \u00e0 prix fixe cartographie vos actifs et chiffre les sc\u00e9narios. La structuration elle-m\u00eame est une mission sur mesure, factur\u00e9e 500\u00a0\u20ac TTC de l&rsquo;heure, men\u00e9e avec les avocats et les notaires de chaque pays. Les contrats souscrits sont r\u00e9mun\u00e9r\u00e9s par les commissions des assureurs.<\/p>\n<\/div>\n<\/details>\n<details>\n<summary>Le r\u00e8glement europ\u00e9en s&rsquo;applique-t-il hors de l&rsquo;Union\u00a0?<\/summary>\n<div class=\"rep\">\n<p>Oui, c\u00f4t\u00e9 fran\u00e7ais\u00a0: le r\u00e8glement n\u00b0 650\/2012 d\u00e9signe la loi applicable m\u00eame si vous vivez hors de l&rsquo;Union. Mais le pays o\u00f9 vous vivez applique ses propres r\u00e8gles\u00a0: c&rsquo;est l\u00e0 que naissent les conflits de lois.<\/p>\n<\/div>\n<\/details>\n<\/div>\n<\/div>\n<\/section>\n<section class=\"final alt\">\n<div class=\"in\">\n<h2>Vos actifs sont r\u00e9partis entre plusieurs pays\u00a0? On v\u00e9rifie que l&rsquo;ensemble tient.<\/h2>\n<div class=\"ctas\"><a class=\"btn\" href=\"https:\/\/calendly.com\/asagnier-balmontconseil\/appel-rapide-reponse-a-vos-questions-10-min?utm_source=balmontconseil.com&amp;utm_medium=page&amp;utm_content=structuration-internationale\">Un appel de 10 minutes<\/a><a class=\"btn2\" href=\"https:\/\/app.balmontconseil.com\/register?src=site-structuration-internationale\">Cr\u00e9er mon espace gratuit<\/a><\/div>\n<\/div>\n<\/section>\n<\/div>\n","protected":false},"excerpt":{"rendered":"<p>Assets spread across several countries: holding company, Luxembourg assurance-vie, split of ownership, inheritance. Anti-abuse rules (articles 123 bis and 209 B of the French General Tax Code) and the European regulation on successions, calculated before any structure is established.<\/p>","protected":false},"author":5,"featured_media":0,"parent":63,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"_acf_changed":false,"mfn-post-hide-title":"","footnotes":""},"class_list":["post-4253","page","type-page","status-publish","hentry"],"acf":[],"_links":{"self":[{"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/pages\/4253","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=4253"}],"version-history":[{"count":1,"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/pages\/4253\/revisions"}],"predecessor-version":[{"id":4409,"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/pages\/4253\/revisions\/4409"}],"up":[{"embeddable":true,"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/pages\/63"}],"wp:attachment":[{"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/media?parent=4253"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}