{"id":61638,"date":"2022-06-08T05:49:00","date_gmt":"2022-06-08T05:49:00","guid":{"rendered":"https:\/\/groupe-excel.fr\/les-infos-du-jour\/salaries-detaches-a-letranger-prospection-commerciale-exoneration-dimpot-2\/"},"modified":"2022-06-08T05:49:00","modified_gmt":"2022-06-08T05:49:00","slug":"salaries-detaches-a-letranger-prospection-commerciale-exoneration-dimpot-2","status":"publish","type":"weblex-importer-post","link":"https:\/\/groupe-excel.fr\/les-infos-du-jour\/salaries-detaches-a-letranger-prospection-commerciale-exoneration-dimpot-2\/","title":{"rendered":"Salari\u00e9s d\u00e9tach\u00e9s \u00e0 l\u2019\u00e9tranger : prospection commerciale = exon\u00e9ration d\u2019imp\u00f4t ?"},"content":{"rendered":"<div>\n<h2> Prospection commerciale \u00e0 l\u2019\u00e9tranger : quelle condition pour l\u2019exon\u00e9ration d\u2019IR sur les salaires ?<\/h2>\n<p>Le salari\u00e9 d\u2019une entreprise fran\u00e7aise a pour mission de prospecter le march\u00e9 commercial des locations d\u2019avions aupr\u00e8s des compagnies a\u00e9riennes du Moyen-Orient, d\u2019Afrique et de Russie.<\/p>\n<p>Son travail vise \u00e0 d\u00e9velopper le march\u00e9 de la soci\u00e9t\u00e9-m\u00e8re am\u00e9ricaine de l\u2019entreprise fran\u00e7aise, qui est sp\u00e9cialis\u00e9e dans la location d\u2019avions. La filiale fran\u00e7aise facture les diff\u00e9rentes missions d\u2019assistance \u00e0 la prospection commerciale r\u00e9alis\u00e9es \u00e0 l\u2019\u00e9tranger pour le compte de sa soci\u00e9t\u00e9-m\u00e8re am\u00e9ricaine.<\/p>\n<p>Dans ce contexte, le salari\u00e9 de l\u2019entreprise fran\u00e7aise estime que les salaires qu\u2019il a per\u00e7us dans le cadre de sa mission de prospection doivent \u00eatre exon\u00e9r\u00e9s d\u2019imp\u00f4t sur le revenu.<\/p>\n<p>Il rappelle, en effet, que la r\u00e8glementation fiscale fran\u00e7aise pr\u00e9voit que les salari\u00e9s r\u00e9sidant en France qui sont d\u00e9tach\u00e9s \u00e0 l\u2019\u00e9tranger par leur employeur fran\u00e7ais sont exon\u00e9r\u00e9s d\u2019imp\u00f4t sur le revenu (IR) pour les salaires qu\u2019ils ont per\u00e7us dans le cadre de ces missions. Ce qui est son cas\u2026<\/p>\n<p>Sauf, r\u00e9torque l\u2019administration fiscale, que le b\u00e9n\u00e9fice de cette exon\u00e9ration d\u2019IR est notamment r\u00e9serv\u00e9 aux salari\u00e9s qui, quel que soit le domaine dont rel\u00e8ve leur employeur, exercent une activit\u00e9 de prospection commerciale pour le compte de celui-ci\u2026 ce qui n\u2019est pas le cas ici.<\/p>\n<p>Les fonctions de prospection du salari\u00e9 de l\u2019entreprise fran\u00e7aise ont effectivement pour seul but le d\u00e9veloppement de march\u00e9s \u00e0 l\u2019\u00e9tranger de la soci\u00e9t\u00e9-m\u00e8re am\u00e9ricaine, dont l\u2019activit\u00e9 principale est la location d\u2019avions.<\/p>\n<p>Puisqu\u2019elles ne visent pas \u00e0 implanter ou \u00e0 d\u00e9velopper des march\u00e9s \u00e0 l\u2019\u00e9tranger pour son propre employeur (c\u2019est-\u00e0-dire la soci\u00e9t\u00e9 fran\u00e7aise), l\u2019exon\u00e9ration d\u2019IR r\u00e9clam\u00e9e par le salari\u00e9 doit \u00eatre refus\u00e9e. Ce que confirme le juge.<\/p>\n<p>Source : Arr\u00eat de la Cour administrative d\u2019appel de Bordeaux, 5\u00e8me chambre, du 22 mars 2022, 19BX04991<\/p>\n<p><a href=\"https:\/\/www.weblex.fr\/weblex-actualite\/salaries-detaches-a-letranger-prospection-commerciale-exoneration-dimpot\" target=\"_blank\" rel=\"noopener\">Salari\u00e9s d\u00e9tach\u00e9s \u00e0 l\u2019\u00e9tranger : prospection commerciale = exon\u00e9ration d\u2019imp\u00f4t ?<\/a> \u00a9 Copyright WebLex &#8211; 2022<\/p>\n<\/div>\n","protected":false},"excerpt":{"rendered":"<p>Parce que son employeur l\u2019a charg\u00e9 d\u2019une activit\u00e9 de prospection commerciale \u00e0 l\u2019\u00e9tranger, le salari\u00e9 d\u2019une entreprise fran\u00e7aise estime que les salaires qu\u2019il a per\u00e7us dans ce cadre doivent \u00eatre exon\u00e9r\u00e9s d\u2019imp\u00f4t sur le revenu (IR). A tort ou \u00e0 raison ?<\/p>\n","protected":false},"featured_media":61639,"template":"","weblex-importer-activity":[],"weblex-importer-category":[548,552],"weblex-importer-tag":[547],"weblex-importer-keyword":[],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v19.11 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Salari\u00e9s d\u00e9tach\u00e9s \u00e0 l\u2019\u00e9tranger : prospection commerciale = exon\u00e9ration d\u2019imp\u00f4t ? | Groupe Excel<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/groupe-excel.fr\/les-infos-du-jour\/salaries-detaches-a-letranger-prospection-commerciale-exoneration-dimpot-2\/\" \/>\n<meta property=\"og:locale\" content=\"fr_FR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Salari\u00e9s d\u00e9tach\u00e9s \u00e0 l\u2019\u00e9tranger : prospection commerciale = exon\u00e9ration d\u2019imp\u00f4t ? | Groupe Excel\" \/>\n<meta property=\"og:description\" content=\"Parce que son employeur l\u2019a charg\u00e9 d\u2019une activit\u00e9 de prospection commerciale \u00e0 l\u2019\u00e9tranger, le salari\u00e9 d\u2019une entreprise fran\u00e7aise estime que les salaires qu\u2019il a per\u00e7us dans ce cadre doivent \u00eatre exon\u00e9r\u00e9s d\u2019imp\u00f4t sur le revenu (IR). 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