{"id":705,"date":"2015-01-05T18:09:17","date_gmt":"2015-01-05T18:09:17","guid":{"rendered":"http:\/\/www.bgd-avocats.fr\/?p=705"},"modified":"2015-01-05T18:12:01","modified_gmt":"2015-01-05T18:12:01","slug":"non-residents-fiscaux-francais-suppression-de-la-dispense-dapplication-du-plafonnement-des-effets-du-quotient-familial","status":"publish","type":"post","link":"https:\/\/www.bgd-avocats.fr\/?p=705","title":{"rendered":"Non r\u00e9sidents fiscaux fran\u00e7ais : Suppression de la dispense d&rsquo;application du plafonnement des effets du quotient familial"},"content":{"rendered":"<p>Jusqu&rsquo;\u00e0 pr\u00e9sent, les personnes non domicili\u00e9es en France \u00e9taient imposables au bar\u00e8me progressif sans plafonnement des effets du quotient familial, avec application d&rsquo;un taux minimum de 20%.<\/p>\n<p>Du fait de non-plafonnement des effets du quotient familial, les personnes non domicili\u00e9es en France \u00e9vitait bien souvent l&rsquo;application du bar\u00e8me progressif (taux marginal de 45%) et \u00e9taient tax\u00e9es au taux de 20%.<\/p>\n<p>L\u2019article 30 de la loi de finances rectificative pour 2014 modifie l&rsquo;article 197 A du Code g\u00e9n\u00e9ral des imp\u00f4ts et pr\u00e9voit que les effets du plafonnement des effets du quotient familial sont applicables aux contribuables non domicili\u00e9s en France.<\/p>\n<p>L\u2019application de cette mesure est imm\u00e9diate pour les revenus de 2014. Ainsi, le plafonnement fix\u00e9 \u00e0 1\u00a0508 \u20ac par la loi de finances pour 2015 pour chaque demi-part suppl\u00e9mentaire et de 754 \u20ac pour chaque quart de part suppl\u00e9mentaire joue imm\u00e9diatement.<\/p>\n<p>&nbsp;<\/p>\n<p><em>Loi de finances rectificative pour 2014<\/em><\/p>\n<p>&nbsp;<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Jusqu&rsquo;\u00e0 pr\u00e9sent, les personnes non domicili\u00e9es en France \u00e9taient imposables au bar\u00e8me progressif sans plafonnement des effets du quotient familial, avec application d&rsquo;un taux minimum de 20%. Du fait de non-plafonnement des effets du quotient familial, les personnes non domicili\u00e9es en France \u00e9vitait bien souvent l&rsquo;application du bar\u00e8me progressif (taux marginal de 45%) et \u00e9taient [&hellip;]<\/p>\n","protected":false},"author":3,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[3],"tags":[],"class_list":["post-705","post","type-post","status-publish","format-standard","hentry","category-fiscalite"],"_links":{"self":[{"href":"https:\/\/www.bgd-avocats.fr\/index.php?rest_route=\/wp\/v2\/posts\/705","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.bgd-avocats.fr\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.bgd-avocats.fr\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.bgd-avocats.fr\/index.php?rest_route=\/wp\/v2\/users\/3"}],"replies":[{"embeddable":true,"href":"https:\/\/www.bgd-avocats.fr\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=705"}],"version-history":[{"count":2,"href":"https:\/\/www.bgd-avocats.fr\/index.php?rest_route=\/wp\/v2\/posts\/705\/revisions"}],"predecessor-version":[{"id":709,"href":"https:\/\/www.bgd-avocats.fr\/index.php?rest_route=\/wp\/v2\/posts\/705\/revisions\/709"}],"wp:attachment":[{"href":"https:\/\/www.bgd-avocats.fr\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=705"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.bgd-avocats.fr\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=705"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.bgd-avocats.fr\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=705"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}