{"id":41789,"date":"2019-07-16T07:24:05","date_gmt":"2019-07-16T14:24:05","guid":{"rendered":"https:\/\/frenchdistrict.com\/las-vegas\/articles\/double-imposition-france-etats-unis-convention-fiscale-franco-americaine\/"},"modified":"2020-08-28T13:04:11","modified_gmt":"2020-08-28T20:04:11","slug":"double-imposition-france-etats-unis-convention-fiscale-franco-americaine","status":"publish","type":"post","link":"https:\/\/frenchdistrict.com\/las-vegas\/articles\/double-imposition-france-etats-unis-convention-fiscale-franco-americaine\/","title":{"rendered":"Tout savoir sur la double imposition aux \u00c9tats-Unis"},"content":{"rendered":"<h2>La r\u00e8gle : L&#8217;application de la convention franco-am\u00e9ricaine de 1994<\/h2>\n<p>\u00c0 premi\u00e8re vue, la r\u00e8gle est simple : La <strong>Convention franco-am\u00e9ricaine du 31 ao\u00fbt 1994<\/strong>, modifi\u00e9e en 2004 et 2009, qui r\u00e9git <strong>la fiscalit\u00e9 franco-am\u00e9ricaine<\/strong>, permet d\u2019<strong>\u00e9viter la double imposition France Etats-Unis<\/strong> avec le recours au m\u00e9canisme du <strong>cr\u00e9dit d\u2019imp\u00f4t<\/strong>. Elle s\u2019applique aux r\u00e9sidents de l\u2019un ou des deux \u00e9tats contractants.<\/p>\n<p><strong>Lire aussi : <a href=\"https:\/\/frenchdistrict.com\/articles\/impots-revenu-etats-unis-declaration-fiscalite-taxes\/\"><i class=\"fa fa-link\" aria-hidden=\"true\"><\/i> Les imp\u00f4ts aux Etats-Unis<\/a><\/strong><\/p>\n<h3>La r\u00e9sidence fiscale, qu\u2019est ce que c\u2019est ?<\/h3>\n<p><span style=\"font-weight: 400;\">\r\n\t<div class=\"sponsor__article sponsor__article--left\">\r\n\t\t<div class=\"inner\">\r\n\t\t\t<div class=\"sponsor__by\">Pr&eacute;sent&eacute; par...<\/div>\r\n\t\t\t<div>\r\n\t\t\t\t<a href=\"https:\/\/frenchdistrict.com\/presentez-entreprise\/\" target=\"_blank\">\r\n\t\t\t\t<div class=\"sponsor__illus\"><img decoding=\"async\" src=\"https:\/\/frenchdistrict.com\/las-vegas\/wp-content\/uploads\/sites\/11\/2024\/05\/french-district-referencez-entreprise.png\" alt=\"French District\" \/><\/div>\r\n\t\t\t\t<div class=\"sponsor__content\">\r\n\t\t\t\t\t<p class=\"sponsor__title\">French District<\/p>\r\n\t\t\t\t\t<div class=\"sponsor__slogan\">French District : Le lien entre les entreprises et les expatri\u00e9s.<\/div>\r\n\t\t\t\t\t<div class=\"vce-button vce-button--small\" style=\"background-color: #444444;\"><i class=\"fa fa-hand-o-right\" aria-hidden=\"true\">&nbsp;<\/i>French District<\/div>\r\n\t\t\t\t<\/div>\r\n\t\t\t\t<\/a>\r\n\t\t\t<\/div>\t\t\r\n\t\t<\/div>\r\n\t<\/div><\/span>La notion de <strong>r\u00e9sidence fiscale<\/strong> \u00e0 toute son importance pour d\u00e9terminer le montant d\u2019imp\u00f4t \u00e0 payer et la <strong>double imposition France USA<\/strong>. En effet, si vous \u00eates consid\u00e9r\u00e9 comme <strong>non<\/strong> <strong>r\u00e9sident fiscal<\/strong> dans un pays, vous ne paierez des <strong>imp\u00f4ts<\/strong> que sur les revenus g\u00e9n\u00e9r\u00e9s dans ce pays. En revanche, si vous \u00eates un <strong>r\u00e9sident fiscal<\/strong> d\u2019un pays, vous serez imposable sur l\u2019ensemble des revenus g\u00e9n\u00e9r\u00e9s dans ce pays et \u00e0 l\u2019\u00e9tranger.<\/p>\n<p>\u00catre un r\u00e9sident fiscal aux \u00c9tats-Unis, c\u2019est :<\/p>\n<ul>\n<li>Soit \u00eatre un <strong>citoyen<\/strong> ou un <strong>r\u00e9sident permanent<\/strong> (titulaire d\u2019une <em>green card<\/em> valide)<\/li>\n<li>Soit r\u00e9pondre au <a href=\"https:\/\/www.irs.gov\/individuals\/international-taxpayers\/substantial-presence-test\" target=\"_blank\" rel=\"noopener noreferrer\">test de \u201c<em>substantial presence<\/em>\u201d<\/a>, c\u2019est \u00e0 dire, \u00eatre pr\u00e9sent physiquement plus de 183 jours sur le sol am\u00e9ricain sur les 3 derni\u00e8res ann\u00e9es et au moins 31 jours de l\u2019ann\u00e9e courante. Les 183 jours sont comptabilis\u00e9s en additionnant 100% des jours de pr\u00e9sence aux Etats Unis l\u2019ann\u00e9e en cours, 1\/3 des jours de l\u2019ann\u00e9e N-1 et 1\/6 des jours de l\u2019ann\u00e9e N-2. Si on vous a perdus en cours de calcul,<strong> contactez vite un professionnel French District<\/strong>&#8230; d&#8217;autant plus qu\u2019il existe des exceptions au test de pr\u00e9sence.<\/li>\n<\/ul>\n<p><strong>Lire aussi : <a href=\"https:\/\/frenchdistrict.com\/articles\/devenir-citoyen-americain-immigration-naturalisation-carte-verte\/\"><i class=\"fa fa-link\" aria-hidden=\"true\"><\/i> Devenir citoyen am\u00e9ricain<\/a><\/strong><\/p>\n<h3>Limites de la convention fiscale<\/h3>\n<p>La mauvaise nouvelle, c\u2019est que la <strong>convention fiscale<\/strong> s\u2019applique uniquement en mati\u00e8re d\u2019<strong>imp\u00f4ts f\u00e9d\u00e9raux<\/strong> sur le <strong>revenus des personnes<\/strong> et des soci\u00e9t\u00e9s. Ainsi, les \u00e9tats f\u00e9d\u00e9r\u00e9s ne sont pas li\u00e9s par cette convention ce qui entra\u00eene parfois des <strong>cas de double imposition entre la France et les Etats-Unis<\/strong>. Les <a href=\"https:\/\/frenchdistrict.com\/floride\/articles\/impots-systeme-fiscal-floride\/\" target=\"_blank\" rel=\"noopener noreferrer\">r\u00e8gles en Floride\u00a0<\/a>sont bien diff\u00e9rentes de celles applicables \u00e0 New York.<\/p>\n<p>L\u00e0 encore, on vous recommande de contacter <a href=\"https:\/\/frenchdistrict.com\/adresse\/mathieu-aimlon-cpa-expertise-comptable-conseil-audit-entreprises-new-york\/\" target=\"_blank\" rel=\"noopener noreferrer\">un professionnel membre du French District<\/a> pour vous aider dans vos d\u00e9marches d\u2019imp\u00f4t.<\/p>\n<h2>La double imposition, en pratique<\/h2>\n<h3>R\u00e9partition de l\u2019imp\u00f4t selon la convention fiscale<\/h3>\n<p>L\u00e0 o\u00f9 cela se complique un peu, c\u2019est que la convention donne le <strong>droit d\u2019imposer<\/strong> diff\u00e9remment en fonction de la nature du revenu. Parfois, seul l\u2019<strong>\u00e9tat de r\u00e9sidence<\/strong> du contribuable pourra imposer, parfois l\u2019<strong>\u00e9tat du revenu<\/strong>, parfois le droit sera attribu\u00e9 aux deux et c\u2019est l\u00e0 o\u00f9 le m\u00e9canisme du <strong>cr\u00e9dit d\u2018imp\u00f4t<\/strong> intervient.<\/p>\n<p>Pour simplifier, voici quelques r\u00e8gles \u00e0 retenir (attention, il existe souvent des exceptions):<\/p>\n<ul>\n<li><strong>Salaires<\/strong>, traitements, rentes per\u00e7us au titre d\u2019un emploi salari\u00e9 : imposables dans l\u2019\u00e9tat o\u00f9 est g\u00e9n\u00e9r\u00e9e l\u2019activit\u00e9<\/li>\n<li>Les <strong>activit\u00e9s ind\u00e9pendantes<\/strong> : <strong>imposables<\/strong> dans l\u2019\u00e9tat de r\u00e9sidence<\/li>\n<li>Dans le cas de l\u2019<strong>imp\u00f4t sur la fortune<\/strong>, si vous \u00eates un <strong>r\u00e9sident fiscal am\u00e9ricain<\/strong>, vous n\u2019\u00eates pas <strong>imposable aux Etats-Unis<\/strong> et vous serez <strong>imposable en France<\/strong> uniquement si votre fortune fran\u00e7aise est \u00e9gale ou sup\u00e9rieure \u00e0 1,3 millions d\u2019euros (hors placements financiers).<\/li>\n<li>Les <strong>dividendes<\/strong> : a priori imposables dans les 2 \u00e9tats mais avec un plafond dans l\u2019\u00e9tat de source.<\/li>\n<\/ul>\n<h3>La double imposition dans le cas des revenus li\u00e9s \u00e0 la location d\u2019un bien immobilier en France<\/h3>\n<p>Si vous \u00eates un r\u00e9sident fiscal am\u00e9ricain et que vous percevez des revenus de la location d\u2019un bien situ\u00e9 en France, vous devez :<\/p>\n<ul>\n<li>d\u2019abord, payer l\u2019imp\u00f4t fran\u00e7ais (lieu de situation de l\u2019immeuble)<\/li>\n<li>reporter le montant de cet imp\u00f4t pay\u00e9 sur votre <strong>d\u00e9claration fiscale am\u00e9ricaine<\/strong> (<a href=\"https:\/\/www.irs.gov\/forms-pubs\/about-form-1040\" target=\"_blank\" rel=\"noopener noreferrer\">d\u00e9claration 1040<\/a>)<\/li>\n<li>b\u00e9n\u00e9ficier d\u00e8s lors du <strong>cr\u00e9dit d\u2019imp\u00f4t<\/strong> \u00e9gal au montant de votre imp\u00f4t fran\u00e7ais<\/li>\n<li>payer l\u2019imp\u00f4t am\u00e9ricain, s\u2019il y a lieu<\/li>\n<\/ul>\n<h3>Les plus-values de la vente d\u2019un bien immobilier en France et la double imposition<\/h3>\n<p><span style=\"font-weight: 400;\">\r\n\t<div class=\"sponsor__article sponsor__article--left\">\r\n\t\t<div class=\"inner\">\r\n\t\t\t<div class=\"sponsor__by\">Pr&eacute;sent&eacute; par...<\/div>\r\n\t\t\t<div>\r\n\t\t\t\t<a href=\"https:\/\/frenchdistrict.com\/presentez-entreprise\/\" target=\"_blank\">\r\n\t\t\t\t<div class=\"sponsor__illus\"><img decoding=\"async\" src=\"https:\/\/frenchdistrict.com\/las-vegas\/wp-content\/uploads\/sites\/11\/2024\/05\/french-district-referencez-entreprise.png\" alt=\"French District\" \/><\/div>\r\n\t\t\t\t<div class=\"sponsor__content\">\r\n\t\t\t\t\t<p class=\"sponsor__title\">French District<\/p>\r\n\t\t\t\t\t<div class=\"sponsor__slogan\">French District : Le lien entre les entreprises et les expatri\u00e9s.<\/div>\r\n\t\t\t\t\t<div class=\"vce-button vce-button--small\" style=\"background-color: #444444;\"><i class=\"fa fa-hand-o-right\" aria-hidden=\"true\">&nbsp;<\/i>French District<\/div>\r\n\t\t\t\t<\/div>\r\n\t\t\t\t<\/a>\r\n\t\t\t<\/div>\t\t\r\n\t\t<\/div>\r\n\t<\/div><\/span>Par principe, la plus-value r\u00e9sultant de la <strong>vente d\u2019un bien immobilier<\/strong> en France est imposable en France. Des exceptions et temp\u00e9raments existent et le mieux est de <strong>consulter votre <a href=\"https:\/\/frenchdistrict.com\/annuaire\/avocats-droit-francais\/\">avocat<\/a> ou votre <a href=\"https:\/\/frenchdistrict.com\/adresse\/mathieu-aimlon-cpa-expertise-comptable-conseil-audit-entreprises-new-york\/\">expert-comptable<\/a><\/strong> pour les conna\u00eetre.<\/p>\n<p>Cependant, les \u00c9tats-Unis se r\u00e9servent le droit d\u2019imposer ensuite ces plus-values, en appliquant un <strong>cr\u00e9dit d\u2019imp\u00f4t<\/strong> du montant de l\u2019imp\u00f4t fran\u00e7ais.<\/p>\n<p>De l\u2019autre c\u00f4t\u00e9 de l\u2019Atlantique, la plus-value g\u00e9n\u00e9r\u00e9e par la vente de la <strong>r\u00e9sidence principale am\u00e9ricaine,<\/strong> peut \u00eatre exon\u00e9r\u00e9e pour un montant forfaitaire de 250.000$ sous certaines conditions. \u00c0 d\u00e9faut, la net investment income tax de 3.8% peut s&#8217;appliquer, puis la plus-value sera tax\u00e9e \u00e0 un taux variant de 15% \u00e0 20%, enfin les imp\u00f4ts locaux et d&#8217;\u00e9tat.<\/p>\n<h2>Vous avez une question sur la double imposition France \u00c9tats-Unis ? Vous souhaitez \u00eatre mis en relation avec un avocat d&#8217;affaires ou un expert comptable ? Contactez Mathieu Aimlon, CPA en France et aux \u00c9tats-Unis.<\/h2>\n<a name=\"contactfd\" style=\"display: block;position: relative;top: -150px;visibility: hidden;\"><\/a><script type=\"text\/javascript\">\n\/* <![CDATA[ *\/\nvar gform;gform||(document.addEventListener(\"gform_main_scripts_loaded\",function(){gform.scriptsLoaded=!0}),document.addEventListener(\"gform\/theme\/scripts_loaded\",function(){gform.themeScriptsLoaded=!0}),window.addEventListener(\"DOMContentLoaded\",function(){gform.domLoaded=!0}),gform={domLoaded:!1,scriptsLoaded:!1,themeScriptsLoaded:!1,isFormEditor:()=>\"function\"==typeof InitializeEditor,callIfLoaded:function(o){return!(!gform.domLoaded||!gform.scriptsLoaded||!gform.themeScriptsLoaded&&!gform.isFormEditor()||(gform.isFormEditor()&&console.warn(\"The use of gform.initializeOnLoaded() is deprecated in the form editor context and will be removed in Gravity Forms 3.1.\"),o(),0))},initializeOnLoaded:function(o){gform.callIfLoaded(o)||(document.addEventListener(\"gform_main_scripts_loaded\",()=>{gform.scriptsLoaded=!0,gform.callIfLoaded(o)}),document.addEventListener(\"gform\/theme\/scripts_loaded\",()=>{gform.themeScriptsLoaded=!0,gform.callIfLoaded(o)}),window.addEventListener(\"DOMContentLoaded\",()=>{gform.domLoaded=!0,gform.callIfLoaded(o)}))},hooks:{action:{},filter:{}},addAction:function(o,r,e,t){gform.addHook(\"action\",o,r,e,t)},addFilter:function(o,r,e,t){gform.addHook(\"filter\",o,r,e,t)},doAction:function(o){gform.doHook(\"action\",o,arguments)},applyFilters:function(o){return gform.doHook(\"filter\",o,arguments)},removeAction:function(o,r){gform.removeHook(\"action\",o,r)},removeFilter:function(o,r,e){gform.removeHook(\"filter\",o,r,e)},addHook:function(o,r,e,t,n){null==gform.hooks[o][r]&&(gform.hooks[o][r]=[]);var d=gform.hooks[o][r];null==n&&(n=r+\"_\"+d.length),gform.hooks[o][r].push({tag:n,callable:e,priority:t=null==t?10:t})},doHook:function(r,o,e){var t;if(e=Array.prototype.slice.call(e,1),null!=gform.hooks[r][o]&&((o=gform.hooks[r][o]).sort(function(o,r){return o.priority-r.priority}),o.forEach(function(o){\"function\"!=typeof(t=o.callable)&&(t=window[t]),\"action\"==r?t.apply(null,e):e[0]=t.apply(null,e)})),\"filter\"==r)return e[0]},removeHook:function(o,r,t,n){var e;null!=gform.hooks[o][r]&&(e=(e=gform.hooks[o][r]).filter(function(o,r,e){return!!(null!=n&&n!=o.tag||null!=t&&t!=o.priority)}),gform.hooks[o][r]=e)}});\n\/* ]]> *\/\n<\/script>\n\n                <div class='gf_browser_gecko gform_wrapper gform_legacy_markup_wrapper gform-theme--no-framework' data-form-theme='legacy' data-form-index='0' id='gform_wrapper_5' ><div id='gf_5' class='gform_anchor' tabindex='-1'><\/div><form method='post' enctype='multipart\/form-data' target='gform_ajax_frame_5' id='gform_5'  action='\/las-vegas\/wp-json\/wp\/v2\/posts\/41789#gf_5' data-formid='5' novalidate>\n                        <div class='gform-body gform_body'><ul id='gform_fields_5' class='gform_fields top_label form_sublabel_below description_below validation_below'><li id=\"field_5_7\" class=\"gfield gfield--type-honeypot gform_validation_container field_sublabel_below gfield--has-description field_description_below field_validation_below gfield_visibility_visible\"  ><label class='gfield_label gform-field-label' for='input_5_7'>Facebook<\/label><div class='ginput_container'><input name='input_7' id='input_5_7' type='text' value='' autocomplete='new-password'\/><\/div><div class='gfield_description' id='gfield_description_5_7'>Ce champ n\u2019est utilis\u00e9 qu\u2019\u00e0 des fins de validation et devrait rester inchang\u00e9.<\/div><\/li><li id=\"field_5_1\" class=\"gfield gfield--type-text field_sublabel_below gfield--no-description field_description_below field_validation_below gfield_visibility_visible\"  ><label class='gfield_label gform-field-label' for='input_5_1'>Votre nom:<\/label><div class='ginput_container ginput_container_text'><input name='input_1' id='input_5_1' type='text' value='' class='large'      aria-invalid=\"false\"   \/><\/div><\/li><li id=\"field_5_2\" class=\"gfield gfield--type-email gfield_contains_required field_sublabel_below gfield--no-description field_description_below field_validation_below gfield_visibility_visible\"  ><label class='gfield_label gform-field-label' for='input_5_2'>Votre adresse Email:<span class=\"gfield_required\"><span class=\"gfield_required gfield_required_asterisk\">*<\/span><\/span><\/label><div class='ginput_container ginput_container_email'>\n                            <input name='input_2' id='input_5_2' type='email' value='' class='large'    aria-required=\"true\" aria-invalid=\"false\"  \/>\n                        <\/div><\/li><li id=\"field_5_3\" class=\"gfield gfield--type-text field_sublabel_below gfield--no-description field_description_below field_validation_below gfield_visibility_visible\"  ><label class='gfield_label gform-field-label' for='input_5_3'>Votre t\u00e9l\u00e9phone:<\/label><div class='ginput_container ginput_container_text'><input name='input_3' id='input_5_3' type='text' value='' class='large'      aria-invalid=\"false\"   \/><\/div><\/li><li id=\"field_5_4\" class=\"gfield gfield--type-textarea field_sublabel_below gfield--no-description field_description_below field_validation_below gfield_visibility_visible\"  ><label class='gfield_label gform-field-label' for='input_5_4'>Votre message:<\/label><div class='ginput_container ginput_container_textarea'><textarea name='input_4' id='input_5_4' class='textarea medium'   maxlength='800'   aria-invalid=\"false\"   rows='10' cols='50'><\/textarea><\/div><\/li><li id=\"field_5_5\" class=\"gfield gfield--type-checkbox gfield--type-choice field_sublabel_below gfield--no-description field_description_below field_validation_below gfield_visibility_visible\"  ><label class='gfield_label gform-field-label screen-reader-text gfield_label_before_complex' ><\/label><div class='ginput_container ginput_container_checkbox'><ul class='gfield_checkbox' id='input_5_5'><li class='gchoice gchoice_5_5_1'>\n\t\t\t\t\t\t\t\t<input class='gfield-choice-input' name='input_5.1' type='checkbox'  value='Je souhaite m&#039;abonner \u00e0 la newsletter French District Las Vegas et recevoir des bons plans' checked='checked' id='choice_5_5_1'   \/>\n\t\t\t\t\t\t\t\t<label for='choice_5_5_1' id='label_5_5_1' class='gform-field-label gform-field-label--type-inline'>Je souhaite m'abonner \u00e0 la newsletter French District Las Vegas et recevoir des bons plans<\/label>\n\t\t\t\t\t\t\t<\/li><\/ul><\/div><\/li><li id=\"field_5_6\" class=\"gfield gfield--type-captcha gfield--width-full field_sublabel_below gfield--no-description field_description_below field_validation_below gfield_visibility_visible\"  ><label class='gfield_label gform-field-label screen-reader-text' for='input_5_6'><\/label><div id='input_5_6' class='ginput_container ginput_recaptcha' data-sitekey='6Ldt8T8pAAAAAGjed3W4for4vBHh05M38nSQGx0t'  data-theme='light' data-tabindex='0'  data-badge=''><\/div><\/li><\/ul><\/div>\n        <div class='gform-footer gform_footer top_label'> <input type='submit' id='gform_submit_button_5' class='gform_button button' onclick='gform.submission.handleButtonClick(this);' data-submission-type='submit' value='Envoyer'  \/> <input type='hidden' name='gform_ajax' value='form_id=5&amp;title=&amp;description=&amp;tabindex=0&amp;theme=legacy&amp;styles=[]&amp;hash=7944630d7cf46f6bac9915fce8c5979a' \/>\n            <input type='hidden' class='gform_hidden' name='gform_submission_method' data-js='gform_submission_method_5' value='iframe' \/>\n            <input type='hidden' class='gform_hidden' name='gform_theme' data-js='gform_theme_5' id='gform_theme_5' value='legacy' \/>\n            <input type='hidden' class='gform_hidden' name='gform_style_settings' data-js='gform_style_settings_5' id='gform_style_settings_5' value='[]' \/>\n            <input type='hidden' class='gform_hidden' name='is_submit_5' value='1' \/>\n            <input type='hidden' class='gform_hidden' name='gform_submit' value='5' \/>\n            \n            <input type='hidden' class='gform_hidden' name='gform_currency' data-currency='USD' value='9A3HN2sisGXwcp3s1oI4uMmjrVNuAVP9oaYxhSccALXqIFgrJIvkcaQJXDEAQ3nxR0+LVhhqOqBDnt8wYq\/Z3M3Bbjm6+2Ien1ccWYUIMEU3\/E4=' \/>\n            <input type='hidden' class='gform_hidden' name='gform_unique_id' value='' \/>\n            <input type='hidden' class='gform_hidden' name='state_5' value='WyJbXSIsIjYxMWFmYjlmMzI4ZTI4YmYzMThjYTg1MDIyODQ0YTljIl0=' \/>\n            <input type='hidden' autocomplete='off' class='gform_hidden' name='gform_target_page_number_5' id='gform_target_page_number_5' value='0' \/>\n            <input type='hidden' autocomplete='off' class='gform_hidden' name='gform_source_page_number_5' id='gform_source_page_number_5' value='1' \/>\n            <input type='hidden' name='gform_field_values' value='' \/>\n            \n        <\/div>\n                        <\/form>\n                        <\/div>\n\t\t                <iframe style='display:none;width:0px;height:0px;' src='about:blank' name='gform_ajax_frame_5' id='gform_ajax_frame_5' title='Cette iframe contient la logique n\u00e9cessaire pour manipuler Gravity Forms avec Ajax.'><\/iframe>\n\t\t                <script type=\"text\/javascript\">\n\/* <![CDATA[ *\/\n gform.initializeOnLoaded( function() {gformInitSpinner( 5, 'https:\/\/frenchdistrict.com\/las-vegas\/wp-content\/plugins\/gravityforms\/images\/spinner.svg', true );jQuery('#gform_ajax_frame_5').on('load',function(){var contents = jQuery(this).contents().find('*').html();var is_postback = contents.indexOf('GF_AJAX_POSTBACK') >= 0;if(!is_postback){return;}var form_content = jQuery(this).contents().find('#gform_wrapper_5');var is_confirmation = jQuery(this).contents().find('#gform_confirmation_wrapper_5').length > 0;var is_redirect = contents.indexOf('gformRedirect(){') >= 0;var is_form = form_content.length > 0 && ! is_redirect && ! is_confirmation;var mt = parseInt(jQuery('html').css('margin-top'), 10) + parseInt(jQuery('body').css('margin-top'), 10) + 100;if(is_form){jQuery('#gform_wrapper_5').html(form_content.html());if(form_content.hasClass('gform_validation_error')){jQuery('#gform_wrapper_5').addClass('gform_validation_error');} else {jQuery('#gform_wrapper_5').removeClass('gform_validation_error');}setTimeout( function() { \/* delay the scroll by 50 milliseconds to fix a bug in chrome *\/ jQuery(document).scrollTop(jQuery('#gform_wrapper_5').offset().top - mt); }, 50 );if(window['gformInitDatepicker']) {gformInitDatepicker();}if(window['gformInitPriceFields']) {gformInitPriceFields();}var current_page = jQuery('#gform_source_page_number_5').val();gformInitSpinner( 5, 'https:\/\/frenchdistrict.com\/las-vegas\/wp-content\/plugins\/gravityforms\/images\/spinner.svg', true );jQuery(document).trigger('gform_page_loaded', [5, current_page]);window['gf_submitting_5'] = false;}else if(!is_redirect){var confirmation_content = jQuery(this).contents().find('.GF_AJAX_POSTBACK').html();if(!confirmation_content){confirmation_content = contents;}jQuery('#gform_wrapper_5').replaceWith(confirmation_content);jQuery(document).scrollTop(jQuery('#gf_5').offset().top - mt);jQuery(document).trigger('gform_confirmation_loaded', [5]);window['gf_submitting_5'] = false;wp.a11y.speak(jQuery('#gform_confirmation_message_5').text());}else{jQuery('#gform_5').append(contents);if(window['gformRedirect']) {gformRedirect();}}jQuery(document).trigger(\"gform_pre_post_render\", [{ formId: \"5\", currentPage: \"current_page\", abort: function() { this.preventDefault(); } }]);        if (event && event.defaultPrevented) {                return;        }        const gformWrapperDiv = document.getElementById( \"gform_wrapper_5\" );        if ( gformWrapperDiv ) {            const visibilitySpan = document.createElement( \"span\" );            visibilitySpan.id = \"gform_visibility_test_5\";            gformWrapperDiv.insertAdjacentElement( \"afterend\", visibilitySpan );        }        const visibilityTestDiv = document.getElementById( \"gform_visibility_test_5\" );        let postRenderFired = false;        function triggerPostRender() {            if ( postRenderFired ) {                return;            }            postRenderFired = true;            gform.core.triggerPostRenderEvents( 5, current_page );            if ( visibilityTestDiv ) {                visibilityTestDiv.parentNode.removeChild( visibilityTestDiv );            }        }        function debounce( func, wait, immediate ) {            var timeout;            return function() {                var context = this, args = arguments;                var later = function() {                    timeout = null;                    if ( !immediate ) func.apply( context, args );                };                var callNow = immediate && !timeout;                clearTimeout( timeout );                timeout = setTimeout( later, wait );                if ( callNow ) func.apply( context, args );            };        }        const debouncedTriggerPostRender = debounce( function() {            triggerPostRender();        }, 200 );        if ( visibilityTestDiv && visibilityTestDiv.offsetParent === null ) {            const observer = new MutationObserver( ( mutations ) => {                mutations.forEach( ( mutation ) => {                    if ( mutation.type === 'attributes' && visibilityTestDiv.offsetParent !== null ) {                        debouncedTriggerPostRender();                        observer.disconnect();                    }                });            });            observer.observe( document.body, {                attributes: true,                childList: false,                subtree: true,                attributeFilter: [ 'style', 'class' ],            });        } else {            triggerPostRender();        }    } );} ); \n\/* ]]> *\/\n<\/script>\n\n","protected":false},"excerpt":{"rendered":"<p>La r\u00e8gle : L&#8217;application de la convention franco-am\u00e9ricaine de 1994 \u00c0 premi\u00e8re vue, la r\u00e8gle est simple : La Convention franco-am\u00e9ricaine du 31 ao\u00fbt 1994, modifi\u00e9e en 2004 et 2009, qui r\u00e9git la fiscalit\u00e9 franco-am\u00e9ricaine, permet d\u2019\u00e9viter la double imposition France Etats-Unis avec le recours au m\u00e9canisme du cr\u00e9dit d\u2019imp\u00f4t. Elle s\u2019applique aux r\u00e9sidents de [&hellip;]<\/p>\n","protected":false},"author":8238,"featured_media":64512,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[345,1406,96],"tags":[1300,1301,1302,1303,967,1304,1305,1306],"class_list":["post-41789","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-monde-expatriation","category-finance-etats-unis","category-nouveaux-arrivants","tag-convention","tag-credit-dimpot","tag-double-imposition","tag-exonerations","tag-impot","tag-residence-fiscale","tag-resident-fiscal","tag-revenus"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v26.4 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>\u25b7La double imposition France USA | Convention fiscale franco-am\u00e9ricaine<\/title>\n<meta name=\"description\" content=\"Quand on est Fran\u00e7ais r\u00e9sident fiscal aux Etats-Unis, ou quand on des revenus en France et en Am\u00e9rique, quelles sont les r\u00e8gles applicables en mati\u00e8re fiscale ?\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/frenchdistrict.com\/las-vegas\/articles\/double-imposition-france-etats-unis-convention-fiscale-franco-americaine\/\" \/>\n<meta property=\"og:locale\" content=\"fr_FR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"\u25b7La double imposition France USA | Convention fiscale franco-am\u00e9ricaine\" \/>\n<meta property=\"og:description\" content=\"Quand on est Fran\u00e7ais r\u00e9sident fiscal aux Etats-Unis, ou quand on des revenus en France et en Am\u00e9rique, quelles sont les r\u00e8gles applicables en mati\u00e8re fiscale ?\" \/>\n<meta property=\"og:url\" content=\"https:\/\/frenchdistrict.com\/las-vegas\/articles\/double-imposition-france-etats-unis-convention-fiscale-franco-americaine\/\" \/>\n<meta property=\"og:site_name\" content=\"Las Vegas Nevada Arizona\" \/>\n<meta property=\"article:publisher\" content=\"https:\/\/www.facebook.com\/frenchdistrict\" \/>\n<meta property=\"article:published_time\" content=\"2019-07-16T14:24:05+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2020-08-28T20:04:11+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/frenchdistrict.com\/las-vegas\/wp-content\/uploads\/sites\/11\/2020\/08\/double-imposition-france-etats-unis-convention-fiscale-franco-americaine-une.jpg\" \/>\n\t<meta property=\"og:image:width\" content=\"1600\" \/>\n\t<meta property=\"og:image:height\" content=\"1094\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/jpeg\" \/>\n<meta name=\"author\" content=\"laure\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:creator\" content=\"@frenchdistrict\" \/>\n<meta name=\"twitter:site\" content=\"@frenchdistrict\" \/>\n<meta name=\"twitter:label1\" content=\"\u00c9crit par\" \/>\n\t<meta name=\"twitter:data1\" content=\"laure\" \/>\n\t<meta name=\"twitter:label2\" content=\"Dur\u00e9e de lecture estim\u00e9e\" \/>\n\t<meta name=\"twitter:data2\" content=\"4 minutes\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\/\/schema.org\",\"@graph\":[{\"@type\":\"WebPage\",\"@id\":\"https:\/\/frenchdistrict.com\/las-vegas\/articles\/double-imposition-france-etats-unis-convention-fiscale-franco-americaine\/\",\"url\":\"https:\/\/frenchdistrict.com\/las-vegas\/articles\/double-imposition-france-etats-unis-convention-fiscale-franco-americaine\/\",\"name\":\"\u25b7La double imposition France USA | Convention fiscale franco-am\u00e9ricaine\",\"isPartOf\":{\"@id\":\"https:\/\/frenchdistrict.com\/las-vegas\/#website\"},\"primaryImageOfPage\":{\"@id\":\"https:\/\/frenchdistrict.com\/las-vegas\/articles\/double-imposition-france-etats-unis-convention-fiscale-franco-americaine\/#primaryimage\"},\"image\":{\"@id\":\"https:\/\/frenchdistrict.com\/las-vegas\/articles\/double-imposition-france-etats-unis-convention-fiscale-franco-americaine\/#primaryimage\"},\"thumbnailUrl\":\"https:\/\/frenchdistrict.com\/las-vegas\/wp-content\/uploads\/sites\/11\/2020\/08\/double-imposition-france-etats-unis-convention-fiscale-franco-americaine-une.jpg\",\"datePublished\":\"2019-07-16T14:24:05+00:00\",\"dateModified\":\"2020-08-28T20:04:11+00:00\",\"author\":{\"@id\":\"https:\/\/frenchdistrict.com\/las-vegas\/#\/schema\/person\/c290d2275f409e11be6d391a68ad4c1e\"},\"description\":\"Quand on est Fran\u00e7ais r\u00e9sident fiscal aux Etats-Unis, ou quand on des revenus en France et en Am\u00e9rique, quelles sont les r\u00e8gles applicables en mati\u00e8re fiscale ?\",\"breadcrumb\":{\"@id\":\"https:\/\/frenchdistrict.com\/las-vegas\/articles\/double-imposition-france-etats-unis-convention-fiscale-franco-americaine\/#breadcrumb\"},\"inLanguage\":\"fr-FR\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\/\/frenchdistrict.com\/las-vegas\/articles\/double-imposition-france-etats-unis-convention-fiscale-franco-americaine\/\"]}]},{\"@type\":\"ImageObject\",\"inLanguage\":\"fr-FR\",\"@id\":\"https:\/\/frenchdistrict.com\/las-vegas\/articles\/double-imposition-france-etats-unis-convention-fiscale-franco-americaine\/#primaryimage\",\"url\":\"https:\/\/frenchdistrict.com\/las-vegas\/wp-content\/uploads\/sites\/11\/2020\/08\/double-imposition-france-etats-unis-convention-fiscale-franco-americaine-une.jpg\",\"contentUrl\":\"https:\/\/frenchdistrict.com\/las-vegas\/wp-content\/uploads\/sites\/11\/2020\/08\/double-imposition-france-etats-unis-convention-fiscale-franco-americaine-une.jpg\",\"width\":1600,\"height\":1094,\"caption\":\"double-imposition-france-etats-unis-convention-fiscale-franco-americaine-une\"},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\/\/frenchdistrict.com\/las-vegas\/articles\/double-imposition-france-etats-unis-convention-fiscale-franco-americaine\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Las Vegas\",\"item\":\"https:\/\/frenchdistrict.com\/las-vegas\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"monde\",\"item\":\"https:\/\/frenchdistrict.com\/las-vegas\/tag\/monde\/\"},{\"@type\":\"ListItem\",\"position\":3,\"name\":\"Tout savoir sur la double imposition aux \u00c9tats-Unis\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\/\/frenchdistrict.com\/las-vegas\/#website\",\"url\":\"https:\/\/frenchdistrict.com\/las-vegas\/\",\"name\":\"Las Vegas Nevada Arizona\",\"description\":\"Le meilleur du &lt;span&gt;Nevada&lt;\/span&gt; et de l&#039;&lt;span&gt;Arizona&lt;\/span&gt; par ceux qui y vivent\",\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\/\/frenchdistrict.com\/las-vegas\/?s={search_term_string}\"},\"query-input\":{\"@type\":\"PropertyValueSpecification\",\"valueRequired\":true,\"valueName\":\"search_term_string\"}}],\"inLanguage\":\"fr-FR\"},{\"@type\":\"Person\",\"@id\":\"https:\/\/frenchdistrict.com\/las-vegas\/#\/schema\/person\/c290d2275f409e11be6d391a68ad4c1e\",\"name\":\"laure\",\"image\":{\"@type\":\"ImageObject\",\"inLanguage\":\"fr-FR\",\"@id\":\"https:\/\/frenchdistrict.com\/las-vegas\/#\/schema\/person\/image\/\",\"url\":\"https:\/\/secure.gravatar.com\/avatar\/85d71d3d13d3adf6dc6c7c76dd4dcb3c7a344b72d7b137c089c3df43167374c2?s=96&d=mm&r=g\",\"contentUrl\":\"https:\/\/secure.gravatar.com\/avatar\/85d71d3d13d3adf6dc6c7c76dd4dcb3c7a344b72d7b137c089c3df43167374c2?s=96&d=mm&r=g\",\"caption\":\"laure\"}}]}<\/script>\n<!-- \/ Yoast SEO plugin. -->","yoast_head_json":{"title":"\u25b7La double imposition France USA | Convention fiscale franco-am\u00e9ricaine","description":"Quand on est Fran\u00e7ais r\u00e9sident fiscal aux Etats-Unis, ou quand on des revenus en France et en Am\u00e9rique, quelles sont les r\u00e8gles applicables en mati\u00e8re fiscale ?","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/frenchdistrict.com\/las-vegas\/articles\/double-imposition-france-etats-unis-convention-fiscale-franco-americaine\/","og_locale":"fr_FR","og_type":"article","og_title":"\u25b7La double imposition France USA | Convention fiscale franco-am\u00e9ricaine","og_description":"Quand on est Fran\u00e7ais r\u00e9sident fiscal aux Etats-Unis, ou quand on des revenus en France et en Am\u00e9rique, quelles sont les r\u00e8gles applicables en mati\u00e8re fiscale ?","og_url":"https:\/\/frenchdistrict.com\/las-vegas\/articles\/double-imposition-france-etats-unis-convention-fiscale-franco-americaine\/","og_site_name":"Las Vegas Nevada Arizona","article_publisher":"https:\/\/www.facebook.com\/frenchdistrict","article_published_time":"2019-07-16T14:24:05+00:00","article_modified_time":"2020-08-28T20:04:11+00:00","og_image":[{"width":1600,"height":1094,"url":"https:\/\/frenchdistrict.com\/las-vegas\/wp-content\/uploads\/sites\/11\/2020\/08\/double-imposition-france-etats-unis-convention-fiscale-franco-americaine-une.jpg","type":"image\/jpeg"}],"author":"laure","twitter_card":"summary_large_image","twitter_creator":"@frenchdistrict","twitter_site":"@frenchdistrict","twitter_misc":{"\u00c9crit par":"laure","Dur\u00e9e de lecture estim\u00e9e":"4 minutes"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"WebPage","@id":"https:\/\/frenchdistrict.com\/las-vegas\/articles\/double-imposition-france-etats-unis-convention-fiscale-franco-americaine\/","url":"https:\/\/frenchdistrict.com\/las-vegas\/articles\/double-imposition-france-etats-unis-convention-fiscale-franco-americaine\/","name":"\u25b7La double imposition France USA | Convention fiscale franco-am\u00e9ricaine","isPartOf":{"@id":"https:\/\/frenchdistrict.com\/las-vegas\/#website"},"primaryImageOfPage":{"@id":"https:\/\/frenchdistrict.com\/las-vegas\/articles\/double-imposition-france-etats-unis-convention-fiscale-franco-americaine\/#primaryimage"},"image":{"@id":"https:\/\/frenchdistrict.com\/las-vegas\/articles\/double-imposition-france-etats-unis-convention-fiscale-franco-americaine\/#primaryimage"},"thumbnailUrl":"https:\/\/frenchdistrict.com\/las-vegas\/wp-content\/uploads\/sites\/11\/2020\/08\/double-imposition-france-etats-unis-convention-fiscale-franco-americaine-une.jpg","datePublished":"2019-07-16T14:24:05+00:00","dateModified":"2020-08-28T20:04:11+00:00","author":{"@id":"https:\/\/frenchdistrict.com\/las-vegas\/#\/schema\/person\/c290d2275f409e11be6d391a68ad4c1e"},"description":"Quand on est Fran\u00e7ais r\u00e9sident fiscal aux Etats-Unis, ou quand on des revenus en France et en Am\u00e9rique, quelles sont les r\u00e8gles applicables en mati\u00e8re fiscale ?","breadcrumb":{"@id":"https:\/\/frenchdistrict.com\/las-vegas\/articles\/double-imposition-france-etats-unis-convention-fiscale-franco-americaine\/#breadcrumb"},"inLanguage":"fr-FR","potentialAction":[{"@type":"ReadAction","target":["https:\/\/frenchdistrict.com\/las-vegas\/articles\/double-imposition-france-etats-unis-convention-fiscale-franco-americaine\/"]}]},{"@type":"ImageObject","inLanguage":"fr-FR","@id":"https:\/\/frenchdistrict.com\/las-vegas\/articles\/double-imposition-france-etats-unis-convention-fiscale-franco-americaine\/#primaryimage","url":"https:\/\/frenchdistrict.com\/las-vegas\/wp-content\/uploads\/sites\/11\/2020\/08\/double-imposition-france-etats-unis-convention-fiscale-franco-americaine-une.jpg","contentUrl":"https:\/\/frenchdistrict.com\/las-vegas\/wp-content\/uploads\/sites\/11\/2020\/08\/double-imposition-france-etats-unis-convention-fiscale-franco-americaine-une.jpg","width":1600,"height":1094,"caption":"double-imposition-france-etats-unis-convention-fiscale-franco-americaine-une"},{"@type":"BreadcrumbList","@id":"https:\/\/frenchdistrict.com\/las-vegas\/articles\/double-imposition-france-etats-unis-convention-fiscale-franco-americaine\/#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Las Vegas","item":"https:\/\/frenchdistrict.com\/las-vegas\/"},{"@type":"ListItem","position":2,"name":"monde","item":"https:\/\/frenchdistrict.com\/las-vegas\/tag\/monde\/"},{"@type":"ListItem","position":3,"name":"Tout savoir sur la double imposition aux \u00c9tats-Unis"}]},{"@type":"WebSite","@id":"https:\/\/frenchdistrict.com\/las-vegas\/#website","url":"https:\/\/frenchdistrict.com\/las-vegas\/","name":"Las Vegas Nevada Arizona","description":"Le meilleur du &lt;span&gt;Nevada&lt;\/span&gt; et de l&#039;&lt;span&gt;Arizona&lt;\/span&gt; par ceux qui y vivent","potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/frenchdistrict.com\/las-vegas\/?s={search_term_string}"},"query-input":{"@type":"PropertyValueSpecification","valueRequired":true,"valueName":"search_term_string"}}],"inLanguage":"fr-FR"},{"@type":"Person","@id":"https:\/\/frenchdistrict.com\/las-vegas\/#\/schema\/person\/c290d2275f409e11be6d391a68ad4c1e","name":"laure","image":{"@type":"ImageObject","inLanguage":"fr-FR","@id":"https:\/\/frenchdistrict.com\/las-vegas\/#\/schema\/person\/image\/","url":"https:\/\/secure.gravatar.com\/avatar\/85d71d3d13d3adf6dc6c7c76dd4dcb3c7a344b72d7b137c089c3df43167374c2?s=96&d=mm&r=g","contentUrl":"https:\/\/secure.gravatar.com\/avatar\/85d71d3d13d3adf6dc6c7c76dd4dcb3c7a344b72d7b137c089c3df43167374c2?s=96&d=mm&r=g","caption":"laure"}}]}},"_links":{"self":[{"href":"https:\/\/frenchdistrict.com\/las-vegas\/wp-json\/wp\/v2\/posts\/41789","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/frenchdistrict.com\/las-vegas\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/frenchdistrict.com\/las-vegas\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/frenchdistrict.com\/las-vegas\/wp-json\/wp\/v2\/users\/8238"}],"replies":[{"embeddable":true,"href":"https:\/\/frenchdistrict.com\/las-vegas\/wp-json\/wp\/v2\/comments?post=41789"}],"version-history":[{"count":8,"href":"https:\/\/frenchdistrict.com\/las-vegas\/wp-json\/wp\/v2\/posts\/41789\/revisions"}],"predecessor-version":[{"id":64511,"href":"https:\/\/frenchdistrict.com\/las-vegas\/wp-json\/wp\/v2\/posts\/41789\/revisions\/64511"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/frenchdistrict.com\/las-vegas\/wp-json\/wp\/v2\/media\/64512"}],"wp:attachment":[{"href":"https:\/\/frenchdistrict.com\/las-vegas\/wp-json\/wp\/v2\/media?parent=41789"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/frenchdistrict.com\/las-vegas\/wp-json\/wp\/v2\/categories?post=41789"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/frenchdistrict.com\/las-vegas\/wp-json\/wp\/v2\/tags?post=41789"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}