{"id":2790,"date":"2022-03-10T01:26:07","date_gmt":"2022-03-10T00:26:07","guid":{"rendered":"https:\/\/valluis-avocats.com\/?p=2790"},"modified":"2025-01-31T11:06:19","modified_gmt":"2025-01-31T10:06:19","slug":"fiscalite-des-interets-personnes-physiques-residentes-francaises-2","status":"publish","type":"post","link":"https:\/\/valluis-avocats.com\/index.php\/2022\/03\/10\/fiscalite-des-interets-personnes-physiques-residentes-francaises-2\/","title":{"rendered":"Fiscalit\u00e9 des int\u00e9r\u00eats"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-post\" data-elementor-id=\"2790\" class=\"elementor elementor-2790\">\n\t\t\t\t\t\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-ea57bfb elementor-section-full_width elementor-section-stretched elementor-section-height-default elementor-section-height-default\" data-id=\"ea57bfb\" data-element_type=\"section\" data-settings=\"{&quot;stretch_section&quot;:&quot;section-stretched&quot;}\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-no\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-47ce83a\" data-id=\"47ce83a\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-76f4a3b elementor-hidden-mobile elementor-widget elementor-widget-image\" data-id=\"76f4a3b\" data-element_type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<style>\/*! elementor - v3.6.0 - 21-03-2022 *\/\n.elementor-widget-image{text-align:center}.elementor-widget-image a{display:inline-block}.elementor-widget-image a img[src$=\".svg\"]{width:48px}.elementor-widget-image img{vertical-align:middle;display:inline-block}<\/style>\t\t\t\t\t\t\t\t\t\t\t\t<img width=\"6912\" height=\"2304\" src=\"https:\/\/valluis-avocats.com\/wp-content\/uploads\/2022\/03\/Rectangle-interets-1.png\" class=\"attachment-full size-full\" alt=\"\" loading=\"lazy\" srcset=\"https:\/\/valluis-avocats.com\/wp-content\/uploads\/2022\/03\/Rectangle-interets-1.png 6912w, https:\/\/valluis-avocats.com\/wp-content\/uploads\/2022\/03\/Rectangle-interets-1-300x100.png 300w, https:\/\/valluis-avocats.com\/wp-content\/uploads\/2022\/03\/Rectangle-interets-1-1024x341.png 1024w, https:\/\/valluis-avocats.com\/wp-content\/uploads\/2022\/03\/Rectangle-interets-1-768x256.png 768w, https:\/\/valluis-avocats.com\/wp-content\/uploads\/2022\/03\/Rectangle-interets-1-1536x512.png 1536w, https:\/\/valluis-avocats.com\/wp-content\/uploads\/2022\/03\/Rectangle-interets-1-2048x683.png 2048w, https:\/\/valluis-avocats.com\/wp-content\/uploads\/2022\/03\/Rectangle-interets-1-1200x400.png 1200w, https:\/\/valluis-avocats.com\/wp-content\/uploads\/2022\/03\/Rectangle-interets-1-1980x660.png 1980w\" sizes=\"(max-width: 6912px) 100vw, 6912px\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-4d2883d elementor-hidden-desktop elementor-hidden-tablet elementor-widget elementor-widget-image\" data-id=\"4d2883d\" data-element_type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img width=\"364\" height=\"364\" src=\"https:\/\/valluis-avocats.com\/wp-content\/uploads\/2022\/03\/Fiscalite-des-interets-1.png\" class=\"attachment-full size-full\" alt=\"\" loading=\"lazy\" srcset=\"https:\/\/valluis-avocats.com\/wp-content\/uploads\/2022\/03\/Fiscalite-des-interets-1.png 364w, https:\/\/valluis-avocats.com\/wp-content\/uploads\/2022\/03\/Fiscalite-des-interets-1-300x300.png 300w, https:\/\/valluis-avocats.com\/wp-content\/uploads\/2022\/03\/Fiscalite-des-interets-1-150x150.png 150w\" sizes=\"(max-width: 364px) 100vw, 364px\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-086ec28 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"086ec28\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-f0088ea\" data-id=\"f0088ea\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t\t<section class=\"elementor-section elementor-inner-section elementor-element elementor-element-f4d7981 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"f4d7981\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-inner-column elementor-element elementor-element-77c19fc\" data-id=\"77c19fc\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-97e23cc elementor-hidden-desktop elementor-widget elementor-widget-spacer\" data-id=\"97e23cc\" data-element_type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<style>\/*! elementor - v3.6.0 - 21-03-2022 *\/\n.e-container.e-container--row .elementor-spacer-inner{width:var(--spacer-size)}.e-container.e-container--column .elementor-spacer-inner,.elementor-column .elementor-spacer-inner{height:var(--spacer-size)}<\/style>\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-5414cb9 elementor-widget elementor-widget-text-editor\" data-id=\"5414cb9\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<style>\/*! elementor - v3.6.0 - 21-03-2022 *\/\n.elementor-widget-text-editor.elementor-drop-cap-view-stacked .elementor-drop-cap{background-color:#818a91;color:#fff}.elementor-widget-text-editor.elementor-drop-cap-view-framed .elementor-drop-cap{color:#818a91;border:3px solid;background-color:transparent}.elementor-widget-text-editor:not(.elementor-drop-cap-view-default) .elementor-drop-cap{margin-top:8px}.elementor-widget-text-editor:not(.elementor-drop-cap-view-default) .elementor-drop-cap-letter{width:1em;height:1em}.elementor-widget-text-editor .elementor-drop-cap{float:left;text-align:center;line-height:1;font-size:50px}.elementor-widget-text-editor .elementor-drop-cap-letter{display:inline-block}<\/style>\t\t\t\t<p><span style=\"letter-spacing: -0.27px;\">Nathalie Valluis, Avocate &#8211; Janvier 2025<\/span><\/p>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-8fa36a2 elementor-widget elementor-widget-spacer\" data-id=\"8fa36a2\" data-element_type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-05dd7e0 elementor-invisible elementor-widget elementor-widget-heading\" data-id=\"05dd7e0\" data-element_type=\"widget\" data-settings=\"{&quot;_animation&quot;:&quot;fadeInUp&quot;}\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<style>\/*! elementor - v3.6.0 - 21-03-2022 *\/\n.elementor-heading-title{padding:0;margin:0;line-height:1}.elementor-widget-heading .elementor-heading-title[class*=elementor-size-]>a{color:inherit;font-size:inherit;line-height:inherit}.elementor-widget-heading .elementor-heading-title.elementor-size-small{font-size:15px}.elementor-widget-heading .elementor-heading-title.elementor-size-medium{font-size:19px}.elementor-widget-heading .elementor-heading-title.elementor-size-large{font-size:29px}.elementor-widget-heading .elementor-heading-title.elementor-size-xl{font-size:39px}.elementor-widget-heading .elementor-heading-title.elementor-size-xxl{font-size:59px}<\/style><h3 class=\"elementor-heading-title elementor-size-default\">Ca va mieux en le rappelant : qu'est ce qu'un \"int\u00e9r\u00eat\" ?<\/h3>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-651b251 elementor-widget elementor-widget-spacer\" data-id=\"651b251\" data-element_type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-f847002 elementor-widget elementor-widget-text-editor\" data-id=\"f847002\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<p>Les int\u00e9r\u00eats (ou \u00ab\u00a0produits de placement \u00e0 revenu fixe\u00a0\u00bb) taxables regroupent des revenus de cr\u00e9ances mais \u00e9galement de certains titres. Ils comprennent notamment les produits :<\/p><ul><li><span style=\"font-size: inherit; text-align: inherit; font-family: var( --e-global-typography-text-font-family ), Sans-serif; font-weight: var( --e-global-typography-text-font-weight ); letter-spacing: -0.015em;\">Des comptes de d\u00e9p\u00f4t, comptes \u00e0 terme<\/span>, comptes courants d&rsquo;associ\u00e9s<\/li><li>Des livrets bancaires fiscalis\u00e9s, des PEL de plus de 12 ans ouverts avant le 01\/01\/2018 et de tous les PEL et CEL ouverts \u00e0 compter du 01\/01\/2018<\/li><li>Des obligations, des TCN mais aussi les gains ou pertes de cession de ces TCN<\/li><\/ul><p>\u00a0<\/p>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-c188896 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"c188896\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-6af7a8a\" data-id=\"6af7a8a\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t\t<section class=\"elementor-section elementor-inner-section elementor-element elementor-element-04b21d5 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"04b21d5\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-inner-column elementor-element elementor-element-a4a5359\" data-id=\"a4a5359\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-034ba45 elementor-widget elementor-widget-spacer\" data-id=\"034ba45\" data-element_type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-6efe2bd elementor-invisible elementor-widget elementor-widget-heading\" data-id=\"6efe2bd\" data-element_type=\"widget\" data-settings=\"{&quot;_animation&quot;:&quot;fadeInUp&quot;}\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">1\u00e8re \u00e9tape : les pr\u00e9l\u00e8vements \u00e0 la source<\/h3>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-c3a5ab5 elementor-widget elementor-widget-spacer\" data-id=\"c3a5ab5\" data-element_type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-cd88dec elementor-widget elementor-widget-text-editor\" data-id=\"cd88dec\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<p>Les organismes qui versent des int\u00e9r\u00eats (\u00ab\u00a0\u00e9tablissements payeurs\u00a0\u00bb) ont une obligation de collecte de l&rsquo;imp\u00f4t. Bien avant le d\u00e9p\u00f4t de la d\u00e9claration de revenus, c&rsquo;est donc d\u00e9j\u00e0 un int\u00e9r\u00eat net que re\u00e7oivent les personnes physiques r\u00e9sidentes fiscales fran\u00e7aises.\u00a0<\/p><p><strong style=\"font-size: inherit; text-align: inherit; font-family: var( --e-global-typography-text-font-family ), Sans-serif; letter-spacing: -0.015em;\">\u00a0<\/strong><\/p><p><strong style=\"font-size: inherit; text-align: inherit; font-family: var( --e-global-typography-text-font-family ), Sans-serif; letter-spacing: -0.015em;\">L&rsquo;\u00e9tablissement payeur doit pr\u00e9lever, lors du paiement des int\u00e9r\u00eats :<\/strong><strong style=\"font-size: inherit; text-align: inherit; font-family: var( --e-global-typography-text-font-family ), Sans-serif; letter-spacing: -0.015em;\">\u00a0<\/strong><\/p><ul><li><strong>Un acompte d\u2019imp\u00f4t sur le revenu (pr\u00e9l\u00e8vement forfaitaire <u>non lib\u00e9ratoire<\/u> \/ PFNL) de 12,8%, sauf demande de dispense formul\u00e9e par le b\u00e9n\u00e9ficiaire du revenu<\/strong><\/li><li><strong>Les pr\u00e9l\u00e8vements sociaux (PS) : CSG 9,2%, CRDS 0,5%, pr\u00e9l\u00e8vement de solidarit\u00e9 de 7,5%, soit un taux global de 17,2%<\/strong><\/li><\/ul>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-18905e0 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"18905e0\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-de4c3a2\" data-id=\"de4c3a2\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t\t<section class=\"elementor-section elementor-inner-section elementor-element elementor-element-31bd51e elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"31bd51e\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-inner-column elementor-element elementor-element-bb3470a\" data-id=\"bb3470a\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-37a49b7 elementor-widget elementor-widget-spacer\" data-id=\"37a49b7\" data-element_type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-d9c1c8a elementor-invisible elementor-widget elementor-widget-heading\" data-id=\"d9c1c8a\" data-element_type=\"widget\" data-settings=\"{&quot;_animation&quot;:&quot;fadeInUp&quot;}\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Une exception \u00e0 l'acompte : la demande de dispense<\/h3>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-b87772a elementor-widget elementor-widget-spacer\" data-id=\"b87772a\" data-element_type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-eb3a2b1 elementor-widget elementor-widget-text-editor\" data-id=\"eb3a2b1\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<p>Le b\u00e9n\u00e9ficiaire des int\u00e9r\u00eats peut demander \u00e0 l&rsquo;\u00e9tablissement payeur de ne pas effectuer le PFNL (dispense d\u2019acompte) pour une ann\u00e9e donn\u00e9e <strong>(ann\u00e9e N)<\/strong> si le revenu fiscal de r\u00e9f\u00e9rence du foyer fiscal de l\u2019avant derni\u00e8re ann\u00e9e <strong>(revenu fiscal N-2)<\/strong> est inf\u00e9rieur \u00e0 (attestation sur l&rsquo;honneur \u00e0 adresser\u00a0<strong>avant<\/strong> <strong>le 30 novembre N-1<\/strong>) :<\/p><ul><li>25.000 \u20ac pour les contribuables c\u00e9libataires, divorc\u00e9s ou veufs<\/li><li>50.000 \u20ac pour les contribuables soumis \u00e0 une imposition commune<\/li><\/ul><p>\u00a0<\/p>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-aef8a9a elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"aef8a9a\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-6f872ca\" data-id=\"6f872ca\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t\t<section class=\"elementor-section elementor-inner-section elementor-element elementor-element-dae1ce3 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"dae1ce3\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-inner-column elementor-element elementor-element-7bcd7f9\" data-id=\"7bcd7f9\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-99b62a7 elementor-widget elementor-widget-spacer\" data-id=\"99b62a7\" data-element_type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-a4e6908 elementor-invisible elementor-widget elementor-widget-heading\" data-id=\"a4e6908\" data-element_type=\"widget\" data-settings=\"{&quot;_animation&quot;:&quot;fadeInUp&quot;}\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">2\u00e8me \u00e9tape : d\u00e9claration des revenus et calcul de l'imp\u00f4t<\/h3>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-3320961 elementor-widget elementor-widget-spacer\" data-id=\"3320961\" data-element_type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-1927319 elementor-widget elementor-widget-text-editor\" data-id=\"1927319\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<p>Les pr\u00e9l\u00e8vements effectu\u00e9s par l&rsquo;\u00e9tablissement payeur ne dispensent pas le b\u00e9n\u00e9ficiaire de d\u00e9clarer le montant brut (avant PFNL et PS) des int\u00e9r\u00eats re\u00e7us. C<span style=\"font-size: inherit; text-align: inherit; font-family: var( --e-global-typography-text-font-family ), Sans-serif; font-weight: var( --e-global-typography-text-font-weight ); letter-spacing: -0.015em;\">es \u00e9l\u00e9ments sont pr\u00e9-remplis mais doivent \u00eatre v\u00e9rifi\u00e9s et modifi\u00e9s si n\u00e9cessaire.&nbsp;<\/span><span style=\"font-size: inherit; text-align: inherit; font-family: var( --e-global-typography-text-font-family ), Sans-serif; font-weight: var( --e-global-typography-text-font-weight ); letter-spacing: -0.015em;\">L&rsquo;imp\u00f4t est ensuite calcul\u00e9 :<\/span><\/p>\n<ul>\n<li>En appliquant au montant d\u00e9clar\u00e9 un <strong>taux fixe de 12,8 %. <\/strong>Ajout\u00e9 au PS de 17,2%, la taxation globale est de 30%, d&rsquo;o\u00f9 la notion couramment utilis\u00e9e de \u00ab\u00a0flat tax de 30%\u00a0\u00bb<\/li>\n<li><strong>Ou, sur option du b\u00e9n\u00e9ficiaire,<\/strong>&nbsp;<strong>en appliquant le bar\u00e8me progressif.<\/strong>&nbsp;Cette option est g<span style=\"font-size: inherit; text-align: inherit; font-family: var( --e-global-typography-text-font-family ), Sans-serif; font-weight: var( --e-global-typography-text-font-weight ); letter-spacing: -0.015em;\">lobale (applicable aux int\u00e9r\u00eats, dividendes et plus-values), a<\/span><span style=\"font-size: inherit; text-align: inherit; font-family: var( --e-global-typography-text-font-family ), Sans-serif; font-weight: var( --e-global-typography-text-font-weight ); letter-spacing: -0.015em;\">nnuelle et expresse.<\/span><\/li>\n<\/ul>\n<p><strong style=\"font-size: inherit; text-align: inherit; font-family: var( --e-global-typography-text-font-family ), Sans-serif; letter-spacing: -0.015em;\">Le PFNL effectu\u00e9 par l&rsquo;\u00e9tablissement payeur ne correspond pas \u00e0 l\u2019imp\u00f4t sur le revenu lui-m\u00eame mais \u00e0 un acompte. <\/strong><span style=\"font-size: inherit; text-align: inherit; font-family: var( --e-global-typography-text-font-family ), Sans-serif; font-weight: var( --e-global-typography-text-font-weight ); letter-spacing: -0.015em;\">Dans l&rsquo;avis d&rsquo;imposition, un cr\u00e9dit d\u2019imp\u00f4t \u00e9gal au montant de cet acompte est d\u00e9duit et remboursable pour la part qui&nbsp;<\/span><span style=\"font-size: inherit; text-align: inherit; font-family: var( --e-global-typography-text-font-family ), Sans-serif; font-weight: var( --e-global-typography-text-font-weight ); letter-spacing: -0.015em;\">d\u00e9passerait le montant effectivement d\u00fb.<\/span><\/p><p><span style=\"font-size: inherit; text-align: inherit; font-family: var( --e-global-typography-text-font-family ), Sans-serif; font-weight: var( --e-global-typography-text-font-weight ); letter-spacing: -0.015em;\"><br><\/span><\/p><p><span style=\"font-size: inherit; text-align: inherit; font-family: var( --e-global-typography-text-font-family ), Sans-serif; font-weight: var( --e-global-typography-text-font-weight ); letter-spacing: -0.015em;\"><br><\/span><\/p>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-b15e43c elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"b15e43c\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-d025ed8\" data-id=\"d025ed8\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t\t<section class=\"elementor-section elementor-inner-section elementor-element elementor-element-33ac7ca elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"33ac7ca\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-inner-column elementor-element elementor-element-dd1aac7\" data-id=\"dd1aac7\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-1e8771e elementor-widget elementor-widget-spacer\" data-id=\"1e8771e\" data-element_type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-12379da elementor-invisible elementor-widget elementor-widget-heading\" data-id=\"12379da\" data-element_type=\"widget\" data-settings=\"{&quot;_animation&quot;:&quot;fadeInUp&quot;}\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Pour les curieux : D\u00e9ductibilit\u00e9 partielle de la CSG et \"De Ruyter\"<\/h3>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-f14a69f elementor-widget elementor-widget-spacer\" data-id=\"f14a69f\" data-element_type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-de565c7 elementor-widget elementor-widget-text-editor\" data-id=\"de565c7\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<p><span style=\"text-decoration: underline;\"><strong>CSG partiellement d\u00e9ductible :<\/strong><\/span> La CSG pr\u00e9lev\u00e9e sur les int\u00e9r\u00eats est d\u00e9ductible \u00e0 hauteur de 6,8% <strong>lorsqu\u2019ils sont impos\u00e9s au bar\u00e8me progressif de l&rsquo;imp\u00f4t sur le revenu.\u00a0<\/strong><span style=\"font-size: inherit; text-align: inherit; font-family: var( --e-global-typography-text-font-family ), Sans-serif; font-weight: var( --e-global-typography-text-font-weight ); letter-spacing: -0.015em;\">Elle est en revanche non d\u00e9ductible lorsqu\u2019elle s\u2019est appliqu\u00e9e \u00e0 des revenus impos\u00e9s a<\/span><span style=\"font-family: var( --e-global-typography-text-font-family ), Sans-serif; font-size: inherit; font-weight: var( --e-global-typography-text-font-weight ); letter-spacing: -0.015em; text-align: inherit;\">u taux fixe.<\/span><\/p><p><span style=\"font-family: var( --e-global-typography-text-font-family ), Sans-serif; font-size: inherit; font-weight: var( --e-global-typography-text-font-weight ); letter-spacing: -0.015em; text-align: inherit;\">\u00a0<\/span><\/p><p>\u00a0<\/p><p><span style=\"text-decoration: underline;\"><strong>\u00ab\u00a0De Ruyter\u00a0\u00bb<\/strong><\/span> (du nom de la personne qui a gagn\u00e9 le contentieux sur ce sujet) : Les personnes qui rel\u00e8vent du r\u00e9gime d\u2019assurance maladie d&rsquo;un autre Etat membre de l\u2019UE (et Suisse) et ne sont pas \u00e0 la charge d&rsquo;un r\u00e9gime obligatoire de s\u00e9curit\u00e9 sociale fran\u00e7ais ne sont pas assujettis \u00e0 la CSG et CRDS sur leurs produits de placement (notamment int\u00e9r\u00eats).\u00a0<span style=\"font-size: inherit; text-align: inherit; font-family: var( --e-global-typography-text-font-family ), Sans-serif; font-weight: var( --e-global-typography-text-font-weight ); letter-spacing: -0.015em;\">Lorsque ces personnes justifient de leur situation dans les conditions fix\u00e9es par la r\u00e8glementation (attestation), l&rsquo;\u00e9tablissement payeur applique uniquement le pr\u00e9l\u00e8vement de solidarit\u00e9 de 7,5%.<\/span><\/p>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"<p>Nathalie Valluis, Avocate &#8211; Janvier 2025 Ca va mieux en le rappelant : qu&rsquo;est ce qu&rsquo;un \u00ab\u00a0int\u00e9r\u00eat\u00a0\u00bb ? Les int\u00e9r\u00eats (ou \u00ab\u00a0produits de placement \u00e0 revenu fixe\u00a0\u00bb) taxables regroupent des revenus de cr\u00e9ances mais \u00e9galement de certains titres. Ils comprennent notamment les produits : Des comptes de d\u00e9p\u00f4t, comptes \u00e0 terme, comptes courants d&rsquo;associ\u00e9s Des [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":2779,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"elementor_header_footer","format":"standard","meta":[],"categories":[1,5],"tags":[7],"_links":{"self":[{"href":"https:\/\/valluis-avocats.com\/index.php\/wp-json\/wp\/v2\/posts\/2790"}],"collection":[{"href":"https:\/\/valluis-avocats.com\/index.php\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/valluis-avocats.com\/index.php\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/valluis-avocats.com\/index.php\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/valluis-avocats.com\/index.php\/wp-json\/wp\/v2\/comments?post=2790"}],"version-history":[{"count":127,"href":"https:\/\/valluis-avocats.com\/index.php\/wp-json\/wp\/v2\/posts\/2790\/revisions"}],"predecessor-version":[{"id":3465,"href":"https:\/\/valluis-avocats.com\/index.php\/wp-json\/wp\/v2\/posts\/2790\/revisions\/3465"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/valluis-avocats.com\/index.php\/wp-json\/wp\/v2\/media\/2779"}],"wp:attachment":[{"href":"https:\/\/valluis-avocats.com\/index.php\/wp-json\/wp\/v2\/media?parent=2790"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/valluis-avocats.com\/index.php\/wp-json\/wp\/v2\/categories?post=2790"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/valluis-avocats.com\/index.php\/wp-json\/wp\/v2\/tags?post=2790"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}