{"id":3158,"date":"2017-05-08T16:30:49","date_gmt":"2017-05-08T15:30:49","guid":{"rendered":"http:\/\/www.francais-d-allemagne.eu\/nord\/?p=3158"},"modified":"2017-04-27T17:13:04","modified_gmt":"2017-04-27T16:13:04","slug":"prelevement-a-la-source-des-non-residents","status":"publish","type":"post","link":"https:\/\/www.francais-d-allemagne.eu\/nord\/2017\/05\/08\/prelevement-a-la-source-des-non-residents\/","title":{"rendered":"Pr\u00e9l\u00e8vement \u00e0 la source des non-r\u00e9sidents"},"content":{"rendered":"<p><strong>Le pr\u00e9l\u00e8vement \u00e0 la source <\/strong>entrera en vigueur en France<strong> au 1er janvier 2018.<\/strong><\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignleft wp-image-2974\" src=\"https:\/\/www.francais-d-allemagne.eu\/nord\/wp-content\/uploads\/sites\/2\/2017\/01\/formulaire-icone-150x150.jpg\" alt=\"\" width=\"63\" height=\"63\" srcset=\"https:\/\/www.francais-d-allemagne.eu\/nord\/wp-content\/uploads\/sites\/2\/2017\/01\/formulaire-icone-150x150.jpg 150w, https:\/\/www.francais-d-allemagne.eu\/nord\/wp-content\/uploads\/sites\/2\/2017\/01\/formulaire-icone-300x297.jpg 300w, https:\/\/www.francais-d-allemagne.eu\/nord\/wp-content\/uploads\/sites\/2\/2017\/01\/formulaire-icone.jpg 324w\" sizes=\"auto, (max-width: 63px) 100vw, 63px\" \/>Voici une <a href=\"https:\/\/www.francais-d-allemagne.eu\/nord\/wp-content\/uploads\/sites\/2\/2017\/04\/FICHE-TECHNIQUE-PAS.pdf\" target=\"_blank\" rel=\"noopener noreferrer\"><b>fiche synth\u00e9tique sur le Pr\u00e9l\u00e8vement \u00e0 la Source (PAS)<\/b><\/a>\u00a0r\u00e9dig\u00e9e <strong>\u00e0 destination des non-r\u00e9sidents<\/strong> par l&rsquo;administration fiscale fran\u00e7aise (Direction des R\u00e9sidents \u00e0 l&rsquo;Etranger et des Services G\u00e9n\u00e9raux, DRESG).<\/p>\n<p><strong>A retenir :<\/strong><\/p>\n<ul>\n<li>les revenus de source fran\u00e7aise qui font d\u00e9j\u00e0 l&rsquo;objet de retenues \u00e0 la source ne sont pas concern\u00e9s<\/li>\n<li>les modalites de la d\u00e9claration des revenus 2016 en ce mois de mai 2017 sont inchang\u00e9es<\/li>\n<li>cette d\u00e9claration permettra le calcul du taux de pr\u00e9l\u00e8vement appliqu\u00e9 d\u00e8s le 1er janvier 2018<\/li>\n<li>l&rsquo;avis d&rsquo;imp\u00f4t\u00a0sur les revenus 2016 informera les usagers sur<\/li>\n<\/ul>\n<p style=\"padding-left: 60px\"><em>&#8211; le taux qui sera appliqu\u00e9 aux revenus vers\u00e9s par des tiers collecteurs (employeurs, caisses de retraite,&#8230;)<\/em><br \/>\n<em>&#8211; le montant des acomptes \u00e0 pr\u00e9lever en 2018 sur leurs revenus sans tiers collecteur (revenus fonciers,&#8230;)<\/em><\/p>\n<blockquote><p>Pour rappel:<br \/>\n&#8211; <strong><a href=\"https:\/\/www.impots.gouv.fr\/portail\/www2\/minisite\/declaration\/je-declare-mes-revenus-en-ligne.html#calendrier\" target=\"_blank\" rel=\"noopener noreferrer\">le service de d\u00e9claration en ligne<\/a><\/strong> pour les r\u00e9sidents fran\u00e7ais \u00e0 l\u2019\u00e9tranger est ouvert et ce <strong>jusqu\u2019au mardi 23 mai 2017<\/strong> \u00e0 minuit pour les d\u00e9clarations en ligne<\/p>\n<p>&#8211; Les d\u00e9claration papier doivent, quant \u00e0 elles, \u00eatre d\u00e9pos\u00e9es au plus tard <strong>le 17 mai 2017<\/strong><\/p><\/blockquote>\n<p><em><strong>&gt; <a href=\"https:\/\/www.economie.gouv.fr\/prelevement-a-la-source\" target=\"_blank\" rel=\"noopener noreferrer\">En savoir plus sur le pr\u00e9l\u00e8vement \u00e0 la source<\/a><\/strong><\/em><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Le pr\u00e9l\u00e8vement \u00e0 la source entrera en vigueur en France au 1er janvier 2018. Voici une fiche synth\u00e9tique sur le Pr\u00e9l\u00e8vement \u00e0 la Source (PAS)\u00a0r\u00e9dig\u00e9e \u00e0 destination des non-r\u00e9sidents par l&rsquo;administration fiscale fran\u00e7aise (Direction des R\u00e9sidents \u00e0 l&rsquo;Etranger et des Services G\u00e9n\u00e9raux, DRESG). A retenir : les revenus de source fran\u00e7aise qui font d\u00e9j\u00e0 l&rsquo;objet [&hellip;]<\/p>\n","protected":false},"author":3,"featured_media":3161,"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":"Pr\u00e9l\u00e8vement \u00e0 la source des non-r\u00e9sidents","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":[79,83],"tags":[24],"class_list":["post-3158","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-demarches-2","category-fiscalite-2","tag-fiscalite"],"jetpack_publicize_connections":[],"jetpack_featured_media_url":"https:\/\/www.francais-d-allemagne.eu\/nord\/wp-content\/uploads\/sites\/2\/2017\/05\/impots-france.jpg","jetpack_sharing_enabled":true,"jetpack_shortlink":"https:\/\/wp.me\/p4ndNg-OW","_links":{"self":[{"href":"https:\/\/www.francais-d-allemagne.eu\/nord\/wp-json\/wp\/v2\/posts\/3158","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=3158"}],"version-history":[{"count":5,"href":"https:\/\/www.francais-d-allemagne.eu\/nord\/wp-json\/wp\/v2\/posts\/3158\/revisions"}],"predecessor-version":[{"id":3165,"href":"https:\/\/www.francais-d-allemagne.eu\/nord\/wp-json\/wp\/v2\/posts\/3158\/revisions\/3165"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.francais-d-allemagne.eu\/nord\/wp-json\/wp\/v2\/media\/3161"}],"wp:attachment":[{"href":"https:\/\/www.francais-d-allemagne.eu\/nord\/wp-json\/wp\/v2\/media?parent=3158"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.francais-d-allemagne.eu\/nord\/wp-json\/wp\/v2\/categories?post=3158"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.francais-d-allemagne.eu\/nord\/wp-json\/wp\/v2\/tags?post=3158"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}