{"id":1875,"date":"2015-04-07T17:00:42","date_gmt":"2015-04-07T16:00:42","guid":{"rendered":"http:\/\/www.francais-d-allemagne.eu\/nord\/?p=1875"},"modified":"2021-01-21T16:22:51","modified_gmt":"2021-01-21T15:22:51","slug":"conseil-des-ministres-franco-allemand-simplification-imposition-retraites","status":"publish","type":"post","link":"https:\/\/www.francais-d-allemagne.eu\/nord\/2015\/04\/07\/conseil-des-ministres-franco-allemand-simplification-imposition-retraites\/","title":{"rendered":"Conseil des ministres franco-allemand : simplification de l\u2019imposition des retraites"},"content":{"rendered":"<p>Le ministre fran\u00e7ais des finances et des comptes publics, Michel Sapin, et son homologue allemand, Wolfgang Sch\u00e4uble, ont sign\u00e9 le 31 mars dernier un<em><strong> avenant \u00e0 la convention fiscale bilat\u00e9rale<\/strong> <\/em>qui permettra d\u00e9sormais de <strong><em>simplifier l\u2019imposition des retrait\u00e9s et anciens travailleurs frontaliers<\/em><\/strong>.<\/p>\n<p>Cette signature bilat\u00e9rale s\u2019est faite \u00e0 l\u2019occasion du <strong><em>Conseil des ministres franco allemands<\/em><\/strong>. L\u2019accord devrait donc permettre une simplification significative de la situation fiscale des retrait\u00e9s percevant une pension de l\u2019autre pays.<\/p>\n<p><strong><em> Le droit d&rsquo;imposition relevant du r\u00e9gime obligatoire de s\u00e9curit\u00e9 sociale est attribu\u00e9 exclusivement \u00e0 l&rsquo;Etat de r\u00e9sidence du retrait\u00e9 concern\u00e9.<\/em><\/strong><\/p>\n<p>Concr\u00e8tement les pensions per\u00e7ues de l\u2019assurance retraite allemande par des r\u00e9sidents \u00e9tablis en France, sera d\u00e9sormais impos\u00e9e uniquement en France. \u00c0 l\u2019inverse des retrait\u00e9s percevant une retraite fran\u00e7aise en Allemagne, ne seront impos\u00e9s qu\u2019en Allemagne.<\/p>\n<p>\u00ab Je me r\u00e9jouis que l\u2019accord sign\u00e9 aujourd\u2019hui rende plus simple la vie des retrait\u00e9s, qui vivent dans le pays voisin respectif, et les lib\u00e8re de contraintes \u00bb a d\u00e9clar\u00e9 le Ministre f\u00e9d\u00e9ral allemand des Finances, Wolfgang Sch\u00e4uble.<\/p>\n<div class=\"embed-twitter\">\n<blockquote class=\"twitter-tweet\" data-width=\"500\" data-dnt=\"true\">\n<p lang=\"de\" dir=\"ltr\">F\u00fcr <a href=\"https:\/\/twitter.com\/hashtag\/Rentner?src=hash&amp;ref_src=twsrc%5Etfw\">#Rentner<\/a> wird die Besteuerung einfacher dank dem \u00fcberarbeiteten deutsch-franz\u00f6sischen <a href=\"https:\/\/twitter.com\/hashtag\/Doppelbesteuerungsabkommen?src=hash&amp;ref_src=twsrc%5Etfw\">#Doppelbesteuerungsabkommen<\/a> <a href=\"http:\/\/t.co\/NqLayibJEP\">http:\/\/t.co\/NqLayibJEP<\/a><\/p>\n<p>&mdash; Bundesministerium der Finanzen (@BMF_Bund) <a href=\"https:\/\/twitter.com\/BMF_Bund\/status\/582910734717288448?ref_src=twsrc%5Etfw\">March 31, 2015<\/a><\/p><\/blockquote>\n<p><script async src=\"https:\/\/platform.twitter.com\/widgets.js\" charset=\"utf-8\"><\/script><\/div>\n<p>\u00ab Cet accord, tr\u00e8s attendu notamment des quelques 70.000 anciens travailleurs frontaliers de l\u2019est de la France, permettra d\u2019imposer les retrait\u00e9s uniquement l\u00e0 o\u00f9 ils r\u00e9sident. Pour beaucoup d\u2019entre eux, cela repr\u00e9sentera la fin d\u2019une complexit\u00e9 administrative et un all\u00e8gement de la charge fiscale qui pouvait r\u00e9sulter de cette double imposition. \u00bb a d\u00e9clar\u00e9, le Ministre fran\u00e7ais des Finances et des Comptes publics, Michel Sapin.<\/p>\n<p>En savoir plus : <a style=\"text-decoration: none\" href=\"http:\/\/www.bundesfinanzministerium.de\/Content\/FR\/Pressemitteilungen\/2015\/2015-03-31-convention-fiscale.html\">En fran\u00e7ais<\/a> | <a style=\"text-decoration: none\" href=\"http:\/\/www.bundesfinanzministerium.de\/Content\/DE\/Pressemitteilungen\/Finanzpolitik\/2015\/03\/2015-03-31-PM-deutsch-franz-ministerrat.html\">Deutsch<\/a><\/p>\n<p>Selon la CNAV (Caisse Nationale d&rsquo;assurance vieillesse) pr\u00e8s de 50.000 retrait\u00e9s du r\u00e9gime g\u00e9n\u00e9ral vivent en Allemagne.<\/p>\n<div class=\"embed-twitter\">\n<blockquote class=\"twitter-tweet\" data-width=\"500\" data-dnt=\"true\">\n<p lang=\"fr\" dir=\"ltr\">Vivre sa retraite \u00e0 l&#39;\u00e9tranger : pr\u00e8s de 50.000 retrait\u00e9s du regime g\u00e9n\u00e9ral vivent en Allemagne [Source <a href=\"https:\/\/twitter.com\/cnav_actu?ref_src=twsrc%5Etfw\">@Cnav_actu<\/a>] <a href=\"http:\/\/t.co\/eF8eiDbAmR\">pic.twitter.com\/eF8eiDbAmR<\/a><\/p>\n<p>&mdash; \ud83d\udff0 Nico (@NicoStallivieri) <a href=\"https:\/\/twitter.com\/NicoStallivieri\/status\/584977749103742976?ref_src=twsrc%5Etfw\">April 6, 2015<\/a><\/p><\/blockquote>\n<p><script async src=\"https:\/\/platform.twitter.com\/widgets.js\" charset=\"utf-8\"><\/script><\/div>\n<p style=\"text-align: start\">Cet avenant devrait entrer en vigueur en 2016, sous r\u00e9serve qu\u2019il soit ratifi\u00e9 par le Parlement dans chacun des deux Etats.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Le ministre fran\u00e7ais des finances et des comptes publics, Michel Sapin, et son homologue allemand, Wolfgang Sch\u00e4uble, ont sign\u00e9 le 31 mars dernier un avenant \u00e0 la convention fiscale bilat\u00e9rale qui permettra d\u00e9sormais de simplifier l\u2019imposition des retrait\u00e9s et anciens travailleurs frontaliers. Cette signature bilat\u00e9rale s\u2019est faite \u00e0 l\u2019occasion du Conseil des ministres franco allemands. [&hellip;]<\/p>\n","protected":false},"author":3,"featured_media":1876,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"jetpack_post_was_ever_published":false,"_jetpack_newsletter_access":"","_jetpack_dont_email_post_to_subs":false,"_jetpack_newsletter_tier_id":0,"_jetpack_memberships_contains_paywalled_content":false,"_jetpack_memberships_contains_paid_content":false,"footnotes":"","jetpack_publicize_message":"Conseil des ministres franco-allemand : simplification de l\u2019imposition des retraites http:\/\/wp.me\/p4ndNg-uf","jetpack_publicize_feature_enabled":true,"jetpack_social_post_already_shared":true,"jetpack_social_options":{"image_generator_settings":{"template":"highway","default_image_id":0,"font":"","enabled":false},"version":2}},"categories":[83,277],"tags":[112,24,113,111],"class_list":["post-1875","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-fiscalite-2","category-retraites","tag-convention","tag-fiscalite","tag-franco-allemand","tag-retraites"],"jetpack_publicize_connections":[],"jetpack_featured_media_url":"https:\/\/www.francais-d-allemagne.eu\/nord\/wp-content\/uploads\/sites\/2\/2015\/04\/2015-03-31-d-f-ministerrat-01.jpg","jetpack_sharing_enabled":true,"jetpack_shortlink":"https:\/\/wp.me\/p4ndNg-uf","_links":{"self":[{"href":"https:\/\/www.francais-d-allemagne.eu\/nord\/wp-json\/wp\/v2\/posts\/1875","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.francais-d-allemagne.eu\/nord\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.francais-d-allemagne.eu\/nord\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.francais-d-allemagne.eu\/nord\/wp-json\/wp\/v2\/users\/3"}],"replies":[{"embeddable":true,"href":"https:\/\/www.francais-d-allemagne.eu\/nord\/wp-json\/wp\/v2\/comments?post=1875"}],"version-history":[{"count":11,"href":"https:\/\/www.francais-d-allemagne.eu\/nord\/wp-json\/wp\/v2\/posts\/1875\/revisions"}],"predecessor-version":[{"id":2926,"href":"https:\/\/www.francais-d-allemagne.eu\/nord\/wp-json\/wp\/v2\/posts\/1875\/revisions\/2926"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.francais-d-allemagne.eu\/nord\/wp-json\/wp\/v2\/media\/1876"}],"wp:attachment":[{"href":"https:\/\/www.francais-d-allemagne.eu\/nord\/wp-json\/wp\/v2\/media?parent=1875"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.francais-d-allemagne.eu\/nord\/wp-json\/wp\/v2\/categories?post=1875"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.francais-d-allemagne.eu\/nord\/wp-json\/wp\/v2\/tags?post=1875"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}