{"id":1637,"date":"2023-11-17T12:55:55","date_gmt":"2023-11-17T12:55:55","guid":{"rendered":"https:\/\/www.feodus-finance.fr\/defiscalisation\/?page_id=1637"},"modified":"2024-03-04T18:11:13","modified_gmt":"2024-03-04T17:11:13","slug":"impots","status":"publish","type":"page","link":"https:\/\/www.feodus-finance.fr\/defiscalisation\/impots\/","title":{"rendered":"Imp\u00f4ts"},"content":{"rendered":"\n<h2 class=\"gb-headline gb-headline-6d7dcfab gb-headline-text\">Les solutions possibles pour l&#8217;<\/h2>\n\n\n\n<h2 class=\"gb-headline gb-headline-b5937dea\"><span class=\"gb-icon\"><svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" viewBox=\"0 0 36.7 3\"><path d=\"M0 0h36.7v3H0z\"><\/path><\/svg><\/span><span class=\"gb-headline-text\">Optimisation fiscale d&#8217;un particulier<\/span><\/h2>\n\n\n\n<p class=\"gb-headline gb-headline-fbce00a7 gb-headline-text\">Imp\u00f4t sur le revenu et optimisation fiscale<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">Les points cl\u00e9s<\/h2>\n\n\n\n<h4 class=\"wp-block-heading\"><\/h4>\n\n\n\n<p class=\"wp-block-paragraph\">Le p\u00e9rim\u00e8tre des actions et situations gravitant autour de ce que l\u2019on nomme \u2018les imp\u00f4ts\u2019 est large.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Les sujets fiscaux impactant la vie d\u2019un contribuable doivent \u00eatre appr\u00e9hend\u00e9s avec pr\u00e9caution, en \u00e9tant vigilants sur les incidences relatives aux lois de finance adopt\u00e9es chaque ann\u00e9e.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Les mesures prises peuvent notamment conduire \u00e0 une modification du niveau d\u2019imposition des m\u00e9nages, une revalorisation du bar\u00e8me de l\u2019imposition sur le revenu, une r\u00e9vision des r\u00e9ductions ou cr\u00e9dits d\u2019imp\u00f4ts, un renouvellement de dispositif fiscal immobilier, la mise en place ou la suppression d\u2019un bouclier tarifaire etc.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><\/p>\n\n\n\n<h2 class=\"wp-block-heading\">Revalorisation du bar\u00e8me de l&#8217;imp\u00f4t sur le revenu<\/h2>\n\n\n\n<h4 class=\"wp-block-heading\"><\/h4>\n\n\n\n<p class=\"wp-block-paragraph\">Les tranches du bar\u00e8me sont revaloris\u00e9es de 4,8 % depuis le 1<sup>er&nbsp;<\/sup>janvier 2024, en application de la&nbsp;loi de finances pour 2024. Cette revalorisation a \u00e9t\u00e9 fix\u00e9e en fonction de l&#8217;inflation.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">Bar\u00e8me de l&#8217;imp\u00f4t 2024&nbsp;sur les revenus 2023<\/h3>\n\n\n\n<figure class=\"wp-block-table\"><table class=\"has-base-2-color has-accent-background-color has-text-color has-background has-link-color\"><tbody><tr><td class=\"has-text-align-center\" data-align=\"center\"><strong>Fraction du revenu imposable (pour une part)<\/strong><\/td><td class=\"has-text-align-center\" data-align=\"center\"><strong>Taux d&#8217;imposition \u00e0 appliquer sur la tranche<\/strong><\/td><\/tr><tr><td class=\"has-text-align-center\" data-align=\"center\">Jusqu&#8217;\u00e0 11 294 \u20ac<\/td><td class=\"has-text-align-center\" data-align=\"center\">0 %<\/td><\/tr><tr><td class=\"has-text-align-center\" data-align=\"center\">De 11 295 \u20ac \u00e0 28 797 \u20ac<\/td><td class=\"has-text-align-center\" data-align=\"center\">11 %<\/td><\/tr><tr><td class=\"has-text-align-center\" data-align=\"center\">De 28 798 \u20ac \u00e0 82 341 \u20ac<\/td><td class=\"has-text-align-center\" data-align=\"center\">30 %<\/td><\/tr><tr><td class=\"has-text-align-center\" data-align=\"center\">De 82 342 \u20ac \u00e0 177 106 \u20ac<\/td><td class=\"has-text-align-center\" data-align=\"center\">41 %<\/td><\/tr><tr><td class=\"has-text-align-center\" data-align=\"center\">Sup\u00e9rieur \u00e0 177 106 \u20ac<\/td><td class=\"has-text-align-center\" data-align=\"center\">45 %<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<h3 class=\"wp-block-heading has-base-background-color has-background\">Exemple 1 : Cas d\u2019un c\u00e9libataire au revenu net imposable de 32000\u20ac en 2023<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">Pour un c\u00e9libataire, le&nbsp;<strong>quotient familial est d&#8217;une part<\/strong>. Premi\u00e8rement, il doit donc effectuer l\u2019op\u00e9ration 32 000 \u20ac\/1 =&nbsp;<strong>32 000 \u20ac<\/strong>.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Pour le calcul de son imp\u00f4t, il faut ensuite soumettre ce r\u00e9sultat au<strong>&nbsp;bar\u00e8me applicable aux revenus 2023<\/strong>&nbsp;:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Tranche de revenu jusqu&#8217;\u00e0 11 294 \u20ac impos\u00e9e \u00e0 0 % =&nbsp;<strong>0 \u20ac<\/strong><\/li>\n\n\n\n<li>Tranche de revenu de 11 295 \u20ac \u00e0 28 797 \u20ac impos\u00e9e \u00e0 11 % : soit (28 797 &#8211; 11 294) x 11 % =&nbsp;<strong>1 925,33 \u20ac<\/strong><\/li>\n\n\n\n<li>Tranche de revenu de 28 798 \u20ac \u00e0 32 000 \u20ac impos\u00e9e \u00e0 30 % : soit (32 000 &#8211; 28 797) x 30 % =&nbsp;<strong>960,90 \u20ac<\/strong>.<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">Le taux marginal d&#8217;imposition de ce c\u00e9libataire est de 30 %, mais tous ses revenus ne sont pas impos\u00e9s \u00e0 30 %. Le r\u00e9sultat total obtenu est \u00e9gal \u00e0 0 \u20ac + 1 925,33 + 960,90 =&nbsp;<strong>2 886,23 \u20ac<\/strong>.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Pour trouver l\u2019imp\u00f4t dont le c\u00e9libataire devra s\u2019acquitter sur ses revenus, il reste \u00e0 multiplier ce montant par le nombre de part de quotient familial du c\u00e9libataire :&nbsp;2 886,23 \u20ac x 1 =&nbsp;<strong>2 886,23<\/strong>&nbsp;<strong>\u20ac<\/strong>.<\/p>\n\n\n\n<h3 class=\"wp-block-heading has-base-background-color has-background\">Exemple 2 : Cas d\u2019un couple mari\u00e9 ou pacs\u00e9, deux enfants mineurs, au revenu net imposable de 55950\u20ac en 2023<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">Le couple dispose de trois parts (deux parts pour le couple et une demi-part pour chaque enfant), le revenu imposable de 55 950 \u20ac se divise donc en trois =&nbsp;<strong>18 650 \u20ac<\/strong>.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Pour calculer son imp\u00f4t, ce montant est soumis au bar\u00e8me de l&#8217;imp\u00f4t sur le revenu :<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Tranche de revenu jusqu&#8217;\u00e0 11 294 \u20ac impos\u00e9e \u00e0 0 % =&nbsp;<strong>0 \u20ac<\/strong><\/li>\n\n\n\n<li>Tranche de revenu de 11 295 \u20ac \u00e0 18 650 \u20ac impos\u00e9e \u00e0 11 % : soit (18 650 &#8211; 11 294) x 11 % =&nbsp;<strong>809,16 \u20ac.<\/strong><\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">Cette famille ayant trois parts de quotient familial, il faut ensuite multiplier ce r\u00e9sultat par le chiffre trois. L\u2019imp\u00f4t sur les revenus du couple correspondra donc \u00e0 809,16 \u20ac x 3 =&nbsp;<strong>2 427,48 \u20ac<\/strong>.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Par ailleurs, le montant de son imp\u00f4t sur le revenu se trouvant&nbsp;<strong>en-dessous du seuil de 3 191 \u20ac<\/strong>, elle b\u00e9n\u00e9ficie d&#8217;une&nbsp;<strong>d\u00e9cote&nbsp;<\/strong>(voir paragraphe ci-apr\u00e8s), dont le montant s&#8217;obtient gr\u00e2ce au calcul suivant : 1 444 &#8211; (2 427,48 x 45,25 %) = 1 444 &#8211; 1 098 \u20ac =&nbsp;<strong>346 \u20ac<\/strong>.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Le montant de l&#8217;imp\u00f4t apr\u00e8s application de la d\u00e9cote est donc de : 2 427,48 &#8211; 346 =&nbsp;<strong>2 081,48 \u20ac<\/strong>.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">Quels sont les ajustements de l\u2019imp\u00f4t net \u00e0 payer ?<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Le montant de votre imp\u00f4t sur le revenu \u00e0 payer peut-\u00eatre ajust\u00e9 selon votre situation :&nbsp;&nbsp;&nbsp;<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>plafonnement du quotient familial&nbsp;&nbsp;<\/li>\n\n\n\n<li>d\u00e9cote pour les revenus modestes&nbsp;&nbsp;<\/li>\n\n\n\n<li>r\u00e9ductions et cr\u00e9dits d\u2019imp\u00f4t&nbsp;&nbsp;<\/li>\n\n\n\n<li>contribution sur les hauts revenus.<\/li>\n<\/ul>\n\n\n\n<div style=\"height:56px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<h3 class=\"wp-block-heading\">Plafonnement du quotient familial<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">L\u2019int\u00e9r\u00eat fiscal du quotient familial (c\u2019est-\u00e0-dire du nombre de parts fiscales dans votre foyer) augmente m\u00e9caniquement avec le niveau des revenus d\u00e9clar\u00e9s.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Afin d\u2019att\u00e9nuer l\u2019effet de cet avantage fiscal sur les hauts revenus,&nbsp;le quotient familial est plafonn\u00e9&nbsp;avec un avantage maximal pour chaque demi-part suppl\u00e9mentaire.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Ainsi, la r\u00e9duction d\u2019imp\u00f4t li\u00e9e au quotient familial est plafonn\u00e9e \u00e0 :&nbsp;&nbsp;&nbsp;<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>1 759 \u20ac<\/strong>&nbsp;pour chaque demi-part suppl\u00e9mentaire &nbsp;<\/li>\n\n\n\n<li><strong>880 \u20ac<\/strong>&nbsp;pour chaque quart de part suppl\u00e9mentaire.<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">Pour savoir si vous \u00eates concern\u00e9 par le plafonnement du quotient familial, l\u2019administration fiscale effectue et compare les deux calculs suivants :&nbsp;&nbsp;&nbsp;<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>imp\u00f4t calcul\u00e9 sur deux parts diminu\u00e9 du montant du plafond du quotient familial&nbsp;&nbsp;<\/li>\n\n\n\n<li>imp\u00f4t calcul\u00e9 sur le nombre de parts r\u00e9el.<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">Si le second calcul est inf\u00e9rieur au premier calcul, vous \u00eates plafonn\u00e9 et devez r\u00e9gler le montant de l\u2019imp\u00f4t du premier calcul.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u00c0 savoir : il existe des plafonds sp\u00e9cifiques li\u00e9s \u00e0 certaines situations comme le fait d&#8217;\u00e9lever seul un enfant pendant une certaine p\u00e9riode, l\u2019invalidit\u00e9 ou encore le statut d\u2019ancien combattant.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">D\u00e9cote pour les revenus modestes<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">La d\u00e9cote&nbsp;est un syst\u00e8me qui permet de&nbsp;<strong>r\u00e9duire le montant de l\u2019imp\u00f4t des foyers imposables mais avec des revenus modestes.<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Pour b\u00e9n\u00e9ficier de ce m\u00e9canisme, votre imp\u00f4t sur le revenu brut ne doit pas d\u00e9passer les seuils suivants en 2024 (d\u00e9claration des revenus de 2023) :&nbsp;&nbsp;&nbsp;<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>1 929 \u20ac<\/strong>&nbsp;pour les c\u00e9libataires, divorc\u00e9s, veufs&nbsp;<\/li>\n\n\n\n<li><strong>3 191 \u20ac<\/strong>&nbsp;pour un couple mari\u00e9 soumis \u00e0 l&#8217;imposition commune.<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>La d\u00e9cote s\u2019applique automatiquement<\/strong>. Pour en connaitre le montant, vous devez soustraire d\u2019un&nbsp;<strong>montant forfaitaire<\/strong>&nbsp;(873 euros pour une personne seule ou 1 444 euros pour un couple) votre imp\u00f4t brut, auquel s\u2019applique&nbsp;<strong>un taux de 45,25 %<\/strong>.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">Les r\u00e9ductions et les cr\u00e9dits d\u2019imp\u00f4t<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">Les r\u00e9ductions et les cr\u00e9dits d\u2019imp\u00f4t&nbsp;sont \u00e0&nbsp;<strong>d\u00e9duire du montant de votre imp\u00f4t brut<\/strong>. Les avantages fiscaux, aussi appel\u00e9s niches fiscales, sont&nbsp;<strong>plafonn\u00e9s \u00e0 10 000 euros&nbsp;<\/strong>dans le cas g\u00e9n\u00e9ral. Ce&nbsp;plafonnement global&nbsp;est le m\u00eame pour tous les foyers fiscaux.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Certains avantages fiscaux ne sont pas concern\u00e9s, comme les dons aux organismes d\u2019int\u00e9r\u00eat g\u00e9n\u00e9ral ou les frais d\u2019\u00e9tablissement pour personnes d\u00e9pendantes.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">La contribution sur les hauts revenus<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">La contribution exceptionnelle sur les hauts revenus&nbsp;s\u2019ajoute \u00e0 l\u2019imp\u00f4t sur le revenu. Elle concerne les foyers imposables avec un revenu fiscal de r\u00e9f\u00e9rence qui est sup\u00e9rieur aux seuils suivants :&nbsp;&nbsp;&nbsp;<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>250 000 \u20ac<\/strong>&nbsp;si vous \u00eates c\u00e9libataire, veuf, s\u00e9par\u00e9 ou divorc\u00e9,&nbsp;&nbsp;&nbsp;<\/li>\n\n\n\n<li><strong>500 000 \u20ac<\/strong>&nbsp;si vous \u00eates mari\u00e9 ou pacs\u00e9 et soumis \u00e0 imposition commune.<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">Le taux de cet imp\u00f4t varie en fonction de la situation de votre foyer et vos revenus, selon un bar\u00e8me progressif :<\/p>\n\n\n\n<figure class=\"wp-block-table\"><table class=\"has-base-3-color has-accent-background-color has-text-color has-background has-link-color\"><tbody><tr><td class=\"has-text-align-center\" data-align=\"center\"><strong>Revenu fiscal de r\u00e9f\u00e9rence<\/strong><\/td><td class=\"has-text-align-center\" data-align=\"center\"><strong>Taux pour une personne seule<\/strong><\/td><td class=\"has-text-align-center\" data-align=\"center\"><strong>Taux pour un couple mari\u00e9\/pacs\u00e9<\/strong><\/td><\/tr><tr><td class=\"has-text-align-center\" data-align=\"center\">Jusqu\u2019\u00e0 250 000 \u20ac<\/td><td class=\"has-text-align-center\" data-align=\"center\">0 %<\/td><td class=\"has-text-align-center\" data-align=\"center\">0 %<\/td><\/tr><tr><td class=\"has-text-align-center\" data-align=\"center\">Entre 250 001 \u20ac et 500 000 \u20ac<\/td><td class=\"has-text-align-center\" data-align=\"center\">3 %<\/td><td class=\"has-text-align-center\" data-align=\"center\">0 %<\/td><\/tr><tr><td class=\"has-text-align-center\" data-align=\"center\">Entre 500 001 \u20ac et 1 000 000 \u20ac<\/td><td class=\"has-text-align-center\" data-align=\"center\">4 %<\/td><td class=\"has-text-align-center\" data-align=\"center\">3 %<\/td><\/tr><tr><td class=\"has-text-align-center\" data-align=\"center\">Plus de 1 000 000 \u20ac<\/td><td class=\"has-text-align-center\" data-align=\"center\">4 %<\/td><td class=\"has-text-align-center\" data-align=\"center\">4 %<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n<div class=\"gb-container gb-container-c96aa272\">\n<div class=\"gb-container gb-container-a4b5cd2e\">\n\n<h3 class=\"gb-headline gb-headline-b8d93b26\"><span class=\"gb-icon\"><svg viewBox=\"0 0 512 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M511.935 469.013a8.446 8.446 0 00-.592-2.928c-.051-.124-.139-.22-.195-.341a8.39 8.39 0 00-.944-1.648l-57.938-74.491V145.067c-.015-14.132-11.468-25.585-25.6-25.6H409.6V25.6C409.585 11.468 398.132.015 384 0H128c-14.132.015-25.585 11.468-25.6 25.6v93.867H85.333c-14.132.015-25.585 11.468-25.6 25.6v244.538L1.796 464.096a8.39 8.39 0 00-.944 1.648c-.057.121-.144.217-.195.341a8.442 8.442 0 00-.592 2.928c-.005.112-.065.206-.065.32V486.4c.015 14.132 11.468 25.585 25.6 25.6h460.8c14.132-.015 25.585-11.468 25.6-25.6v-17.067c0-.114-.06-.208-.065-.32zM119.467 25.6A8.544 8.544 0 01128 17.067h256a8.544 8.544 0 018.533 8.533v324.267H119.467V25.6zM76.8 145.067a8.544 8.544 0 018.533-8.533H102.4v213.333h-8.533a8.533 8.533 0 000 17.066h324.267c4.713 0 8.533-3.82 8.533-8.533s-3.82-8.533-8.533-8.533H409.6V136.533h17.067a8.544 8.544 0 018.533 8.533V384H76.8V145.067zm-4.358 256h367.117l46.462 59.733H25.979l46.463-59.733zM494.933 486.4a8.544 8.544 0 01-8.533 8.533H25.6a8.544 8.544 0 01-8.533-8.533v-8.533h477.867v8.533z\"><\/path><path d=\"M392.533 426.667H119.467c-4.713 0-8.533 3.82-8.533 8.533s3.82 8.533 8.533 8.533h273.067a8.533 8.533 0 10-.001-17.066zM85.333 426.667H76.8c-4.713 0-8.533 3.82-8.533 8.533s3.82 8.533 8.533 8.533h8.533c4.713 0 8.533-3.82 8.533-8.533s-3.82-8.533-8.533-8.533zM435.2 426.667h-8.533c-4.713 0-8.533 3.82-8.533 8.533s3.82 8.533 8.533 8.533h8.533c4.713 0 8.533-3.82 8.533-8.533s-3.82-8.533-8.533-8.533zM290.133 179.2c0 4.713 3.82 8.533 8.533 8.533s8.533-3.82 8.533-8.533c0-21.097-18.491-38.622-42.667-42.024V128c0-4.713-3.82-8.533-8.533-8.533s-8.533 3.82-8.533 8.533v9.176c-24.176 3.402-42.667 20.927-42.667 42.024s18.491 38.622 42.667 42.024v50.933c-14.68-2.862-25.6-12.797-25.6-24.691a8.533 8.533 0 00-17.066 0c0 21.097 18.491 38.622 42.667 42.024v9.176c0 4.713 3.82 8.533 8.533 8.533s8.533-3.82 8.533-8.533v-9.176c24.176-3.402 42.667-20.927 42.667-42.024s-18.491-38.622-42.667-42.024v-50.933c14.68 2.862 25.6 12.797 25.6 24.691zm-42.666 24.691c-14.68-2.862-25.6-12.798-25.6-24.691 0-11.894 10.92-21.829 25.6-24.691v49.382zm42.666 43.576c0 11.894-10.92 21.829-25.6 24.691v-49.382c14.68 2.861 25.6 12.797 25.6 24.691zM170.667 34.133h-25.6c-4.713 0-8.533 3.82-8.533 8.533s3.82 8.533 8.533 8.533h25.6c4.713 0 8.533-3.82 8.533-8.533s-3.82-8.533-8.533-8.533zM153.6 68.267h-8.533c-4.713 0-8.533 3.82-8.533 8.533s3.82 8.533 8.533 8.533h8.533c4.713 0 8.533-3.82 8.533-8.533s-3.82-8.533-8.533-8.533zM264.533 76.8A8.533 8.533 0 00256 68.267h-68.267c-4.713 0-8.533 3.82-8.533 8.533s3.82 8.533 8.533 8.533H256a8.533 8.533 0 008.533-8.533zM204.8 51.2h25.6c4.713 0 8.533-3.82 8.533-8.533s-3.82-8.533-8.533-8.533h-25.6c-4.713 0-8.533 3.82-8.533 8.533s3.82 8.533 8.533 8.533z\"><\/path><\/svg><\/span><span class=\"gb-headline-text\"><a href=\"https:\/\/www.feodus-finance.fr\/defiscalisation\/impot-sur-le-revenu\/\">imp\u00f4ts sur le revenu<\/a><\/span><\/h3>\n\n\n\n<p class=\"gb-headline gb-headline-940b6b59 gb-headline-text\">Est-il utile de le rappeler, la r\u00e9duction d\u2019imp\u00f4t vient en d\u00e9duction de l\u2019imp\u00f4t d\u00fb.<\/p>\n\n\n\n<a class=\"gb-button gb-button-3898b100\" href=\"https:\/\/www.feodus-finance.fr\/defiscalisation\/impot-sur-le-revenu\/\"><span class=\"gb-button-text\">En savoir plus<\/span><span class=\"gb-icon\"><svg aria-hidden=\"true\" role=\"img\" height=\"1em\" width=\"1em\" viewBox=\"0 0 256 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path fill=\"currentColor\" d=\"M224.3 273l-136 136c-9.4 9.4-24.6 9.4-33.9 0l-22.6-22.6c-9.4-9.4-9.4-24.6 0-33.9l96.4-96.4-96.4-96.4c-9.4-9.4-9.4-24.6 0-33.9L54.3 103c9.4-9.4 24.6-9.4 33.9 0l136 136c9.5 9.4 9.5 24.6.1 34z\"><\/path><\/svg><\/span><\/a>\n\n<\/div>\n\n<div class=\"gb-container gb-container-2189687a\">\n\n<h3 class=\"gb-headline gb-headline-bce23a6e\"><span class=\"gb-icon\"><svg viewBox=\"0 0 64 64\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M33 38.858c1.72-.447 3-1.999 3-3.858 0-2.206-1.794-4-4-4-1.103 0-2-.897-2-2s.897-2 2-2 2 .897 2 2h2c0-1.859-1.28-3.411-3-3.858V23h-2v2.142c-1.72.447-3 1.999-3 3.858 0 2.206 1.794 4 4 4 1.103 0 2 .897 2 2s-.897 2-2 2-2-.897-2-2h-2c0 1.859 1.28 3.411 3 3.858V41h2zM32 19c-7.168 0-13 5.832-13 13h2c0-6.065 4.935-11 11-11zM43 32c0 6.065-4.935 11-11 11v2c7.168 0 13-5.832 13-13zM21.6 8.164a25.899 25.899 0 00-8.319 5.792l1.439 1.389a23.952 23.952 0 017.681-5.349zM25.761 6.754a25.69 25.69 0 00-2.082.606l.642 1.895c.624-.211 1.27-.399 1.918-.56zM29.922 6.082c-.683.054-1.383.138-2.08.249l.316 1.975a23.11 23.11 0 011.92-.229z\"><\/path><path d=\"M32 3c7.747 0 15.029 3.017 20.506 8.494a1.03 1.03 0 001.414 0L56 9.414V17h-7.586l1.971-1.971a.999.999 0 000-1.414C45.474 8.704 38.945 6 32 6v2c6.076 0 11.808 2.243 16.249 6.337l-2.956 2.956A1 1 0 0046 19h11a1 1 0 001-1V7a1 1 0 00-1.707-.707l-3.091 3.091C47.437 3.97 39.947 1 32 1 14.907 1 1 14.906 1 32h2C3 16.01 16.009 3 32 3zM50.72 50.044l-1.439-1.389a23.952 23.952 0 01-7.681 5.349l.801 1.832a25.91 25.91 0 008.319-5.792zM38.239 57.246a25.69 25.69 0 002.082-.606l-.642-1.895c-.624.211-1.27.399-1.918.56zM34.078 57.918a26.638 26.638 0 002.08-.249l-.316-1.975a23.11 23.11 0 01-1.92.229z\"><\/path><path d=\"M61 32c0 15.99-13.009 29-29 29-7.747 0-15.029-3.017-20.506-8.494a1.03 1.03 0 00-1.414 0L8 54.586V47h7.586l-1.971 1.971a.999.999 0 000 1.414C18.526 55.296 25.055 58 32 58v-2c-6.076 0-11.808-2.243-16.249-6.337l2.956-2.956A1 1 0 0018 45H7a1 1 0 00-1 1v11a1 1 0 001.707.707l3.091-3.091C16.563 60.03 24.053 63 32 63c17.093 0 31-13.906 31-31z\"><\/path><path d=\"M49 32c0-9.374-7.626-17-17-17s-17 7.626-17 17 7.626 17 17 17 17-7.626 17-17zM32 47c-8.271 0-15-6.729-15-15s6.729-15 15-15 15 6.729 15 15-6.729 15-15 15z\"><\/path><\/svg><\/span><span class=\"gb-headline-text\"><a href=\"https:\/\/www.feodus-finance.fr\/defiscalisation\/droits-de-donation\/\">droits de donation<\/a><\/span><\/h3>\n\n\n\n<p class=\"gb-headline gb-headline-aae6e5f1 gb-headline-text\">Le calcul des droits de donation s\u2019effectue sur la valeur des biens (valeur de la donation) apr\u00e8s d\u00e9duction d\u2019\u00e9ventuelles dettes.<\/p>\n\n\n\n<a class=\"gb-button gb-button-1b85d4a9\" href=\"https:\/\/www.feodus-finance.fr\/defiscalisation\/droits-de-donation\/\"><span class=\"gb-button-text\">en savoir plus<\/span><span class=\"gb-icon\"><svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" viewBox=\"0 0 256 512\" width=\"1em\" height=\"1em\" aria-hidden=\"true\"><path d=\"M224.3 273l-136 136c-9.4 9.4-24.6 9.4-33.9 0l-22.6-22.6c-9.4-9.4-9.4-24.6 0-33.9l96.4-96.4-96.4-96.4c-9.4-9.4-9.4-24.6 0-33.9L54.3 103c9.4-9.4 24.6-9.4 33.9 0l136 136c9.5 9.4 9.5 24.6.1 34z\" fill=\"currentColor\"><\/path><\/svg><\/span><\/a>\n\n<\/div>\n\n<div class=\"gb-container gb-container-d9ad20fb\">\n\n<h3 class=\"gb-headline gb-headline-6b088469\"><span class=\"gb-icon\"><svg viewBox=\"0 0 64 64\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M33 38.858c1.72-.447 3-1.999 3-3.858 0-2.206-1.794-4-4-4-1.103 0-2-.897-2-2s.897-2 2-2 2 .897 2 2h2c0-1.859-1.28-3.411-3-3.858V23h-2v2.142c-1.72.447-3 1.999-3 3.858 0 2.206 1.794 4 4 4 1.103 0 2 .897 2 2s-.897 2-2 2-2-.897-2-2h-2c0 1.859 1.28 3.411 3 3.858V41h2zM32 19c-7.168 0-13 5.832-13 13h2c0-6.065 4.935-11 11-11zM43 32c0 6.065-4.935 11-11 11v2c7.168 0 13-5.832 13-13zM21.6 8.164a25.899 25.899 0 00-8.319 5.792l1.439 1.389a23.952 23.952 0 017.681-5.349zM25.761 6.754a25.69 25.69 0 00-2.082.606l.642 1.895c.624-.211 1.27-.399 1.918-.56zM29.922 6.082c-.683.054-1.383.138-2.08.249l.316 1.975a23.11 23.11 0 011.92-.229z\"><\/path><path d=\"M32 3c7.747 0 15.029 3.017 20.506 8.494a1.03 1.03 0 001.414 0L56 9.414V17h-7.586l1.971-1.971a.999.999 0 000-1.414C45.474 8.704 38.945 6 32 6v2c6.076 0 11.808 2.243 16.249 6.337l-2.956 2.956A1 1 0 0046 19h11a1 1 0 001-1V7a1 1 0 00-1.707-.707l-3.091 3.091C47.437 3.97 39.947 1 32 1 14.907 1 1 14.906 1 32h2C3 16.01 16.009 3 32 3zM50.72 50.044l-1.439-1.389a23.952 23.952 0 01-7.681 5.349l.801 1.832a25.91 25.91 0 008.319-5.792zM38.239 57.246a25.69 25.69 0 002.082-.606l-.642-1.895c-.624.211-1.27.399-1.918.56zM34.078 57.918a26.638 26.638 0 002.08-.249l-.316-1.975a23.11 23.11 0 01-1.92.229z\"><\/path><path d=\"M61 32c0 15.99-13.009 29-29 29-7.747 0-15.029-3.017-20.506-8.494a1.03 1.03 0 00-1.414 0L8 54.586V47h7.586l-1.971 1.971a.999.999 0 000 1.414C18.526 55.296 25.055 58 32 58v-2c-6.076 0-11.808-2.243-16.249-6.337l2.956-2.956A1 1 0 0018 45H7a1 1 0 00-1 1v11a1 1 0 001.707.707l3.091-3.091C16.563 60.03 24.053 63 32 63c17.093 0 31-13.906 31-31z\"><\/path><path d=\"M49 32c0-9.374-7.626-17-17-17s-17 7.626-17 17 7.626 17 17 17 17-7.626 17-17zM32 47c-8.271 0-15-6.729-15-15s6.729-15 15-15 15 6.729 15 15-6.729 15-15 15z\"><\/path><\/svg><\/span><span class=\"gb-headline-text\"><a href=\"https:\/\/www.feodus-finance.fr\/defiscalisation\/fip-corse\/\">fip corse<\/a><\/span><\/h3>\n\n\n\n<p class=\"gb-headline gb-headline-a49c85a4 gb-headline-text\">Investir dans des soci\u00e9t\u00e9s non cot\u00e9es en bourse gr\u00e2ce aux fonds de capital-investissement&nbsp;: c&#8217;est tout \u00e0 fait possible !<\/p>\n\n\n\n<a class=\"gb-button gb-button-86455e17\" href=\"https:\/\/www.feodus-finance.fr\/defiscalisation\/fip-corse\/\"><span class=\"gb-button-text\">en savoir plus<\/span><span class=\"gb-icon\"><svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" viewBox=\"0 0 256 512\" width=\"1em\" height=\"1em\" aria-hidden=\"true\"><path d=\"M224.3 273l-136 136c-9.4 9.4-24.6 9.4-33.9 0l-22.6-22.6c-9.4-9.4-9.4-24.6 0-33.9l96.4-96.4-96.4-96.4c-9.4-9.4-9.4-24.6 0-33.9L54.3 103c9.4-9.4 24.6-9.4 33.9 0l136 136c9.5 9.4 9.5 24.6.1 34z\" fill=\"currentColor\"><\/path><\/svg><\/span><\/a>\n\n<\/div>\n\n<div class=\"gb-container gb-container-6a373d73\">\n\n<h3 class=\"gb-headline gb-headline-3f40e469\"><span class=\"gb-icon\"><svg viewBox=\"0 0 469.333 469.333\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M234.646 63.979c-23.542 0-42.688 19.146-42.688 42.688s19.146 42.687 42.688 42.687 42.687-19.146 42.687-42.687-19.146-42.688-42.687-42.688zm0 64.042c-11.771 0-21.354-9.583-21.354-21.354s9.583-21.354 21.354-21.354c11.771 0 21.354 9.583 21.354 21.354s-9.583 21.354-21.354 21.354z\"><\/path><path d=\"M458.667 192c5.896 0 10.667-4.742 10.667-10.637v-42.662c0-3.76-1.979-7.249-5.219-9.166L255.458 5.621c-.094-.063-.188-.115-.281-.167-12.969-7.187-27.594-7.405-41.313.146L5.219 129.535A10.647 10.647 0 000 138.701v42.662C0 187.258 4.771 192 10.667 192h32v192.009C19.135 384.009 0 403.142 0 426.671v31.997a10.66 10.66 0 0010.667 10.666h448a10.66 10.66 0 0010.667-10.666v-31.997c0-23.529-19.135-42.662-42.667-42.662V192h32zM448 426.667V448H21.333v-21.333c0-11.76 9.573-21.333 21.333-21.333H426.667c11.76-.001 21.333 9.572 21.333 21.333zM64 384V192h42.667v192H64zm64 0V192h64v192h-64zm85.333 0V192H256v192h-42.667zm64 0V192h64v192h-64zm85.334 0V192h42.667v192h-42.667zM21.333 170.667V144.74L224.448 24.073c6.646-3.656 13.708-3.646 20.271-.073L448 144.74v25.927H21.333z\"><\/path><\/svg><\/span><span class=\"gb-headline-text\"><a href=\"https:\/\/www.feodus-finance.fr\/defiscalisation\/loi-girardin\/\">loi girardin<\/a><\/span><\/h3>\n\n\n\n<p class=\"gb-headline gb-headline-719920b5 gb-headline-text\">La loi dite &#8220;Girardin&#8221; du 21&nbsp;juillet 2003&nbsp;de programme pour l&#8217;outre-mer, pr\u00e9voit des r\u00e9gimes d\u00e9fiscalisant pour les investissements r\u00e9alis\u00e9s notamment\u2026<\/p>\n\n\n\n<a class=\"gb-button gb-button-6e32555a\" href=\"https:\/\/www.feodus-finance.fr\/defiscalisation\/loi-girardin\/\"><span class=\"gb-button-text\">en savoir plus<\/span><span class=\"gb-icon\"><svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" viewBox=\"0 0 256 512\" width=\"1em\" height=\"1em\" aria-hidden=\"true\"><path d=\"M224.3 273l-136 136c-9.4 9.4-24.6 9.4-33.9 0l-22.6-22.6c-9.4-9.4-9.4-24.6 0-33.9l96.4-96.4-96.4-96.4c-9.4-9.4-9.4-24.6 0-33.9L54.3 103c9.4-9.4 24.6-9.4 33.9 0l136 136c9.5 9.4 9.5 24.6.1 34z\" fill=\"currentColor\"><\/path><\/svg><\/span><\/a>\n\n<\/div>\n<\/div>","protected":false},"excerpt":{"rendered":"<p>Les solutions possibles pour l&#8217; Optimisation fiscale d&#8217;un particulier Imp\u00f4t sur le revenu et optimisation fiscale Les points cl\u00e9s Le p\u00e9rim\u00e8tre des actions et situations gravitant autour de ce que l\u2019on nomme \u2018les imp\u00f4ts\u2019 est large. Les sujets fiscaux impactant la vie d\u2019un contribuable doivent \u00eatre appr\u00e9hend\u00e9s avec pr\u00e9caution, en \u00e9tant vigilants sur les incidences &#8230; <a title=\"Imp\u00f4ts\" class=\"read-more\" href=\"https:\/\/www.feodus-finance.fr\/defiscalisation\/impots\/\" aria-label=\"En savoir plus sur Imp\u00f4ts\">Lire plus<\/a><\/p>\n","protected":false},"author":2,"featured_media":1656,"parent":1800,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"footnotes":""},"class_list":["post-1637","page","type-page","status-publish","has-post-thumbnail"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v24.6 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Imp\u00f4ts : Le guide complet de la fiscalit\u00e9 des particuliers<\/title>\n<meta name=\"description\" content=\"Gestion du pr\u00e9l\u00e8vement \u00e0 la source, d\u00e9clarer ses revenus, payer ses imp\u00f4ts et taxes diverses, effectuer des 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