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\n
Publics concernés : particuliers transférant leur domicile fiscal hors de France.
Objet : obligations déclaratives relatives à l'imposition des plus-values latentes, des créances de complément de prix et des plus-values en report lors du transfert par les contribuables de leur domicile fiscal hors de France.
Entrée en vigueur : le texte entre en vigueur le lendemain de sa publication. Il s'applique aux transferts de domicile fiscal hors de France intervenus à compter du 3 mars 2011.
Notice : les personnes physiques transférant leur domicile fiscal hors de France déclarent les plus-values et créances imposables en vertu de l'article 167 bis du code général des impôts (CGI) sur la déclaration d'ensemble des revenus prévue au 1 de l'article 170 du même code. Le décret met en place une déclaration annexe à la déclaration d'ensemble des revenus précitée, précise les éléments à porter sur cette déclaration ainsi que les obligations déclaratives en cas d'expiration du sursis, de dégrèvement, de restitution de l'impôt ou d'imputation de l'impôt éventuellement acquitté à l'étranger sur l'impôt afférent aux plus-values latentes.
Références : l'annexe II au code général des impôts et le livre des procédures fiscales modifiés par le présent décret peuvent être consultés, dans leur rédaction issue de cette modification, sur le site Légifrance (http://www.legifrance.gouv.fr).
Le Premier ministre,
Sur le rapport du ministre de l'économie, des finances et de l'industrie et de la ministre du budget, des comptes publics et de la réforme de l'Etat, porte-parole du Gouvernement,
Vu le code général des impôts, notamment ses articles 167 bis 170 et 175 ainsi que les articles 91 undecies à 91 septdecies de son annexe II ;
Vu le livre des procédures fiscales, notamment ses articles R.* 208-3 à R.* 208-6, R.* 277-1, R.* 277-2 et R.* 280-1 ;
Vu la loi n° 2011-900 du 29 juillet 2011 modifiée de finances rectificative pour 2011, notamment son article 48 ;
Le Conseil d'Etat (section des finances) entendu,
Décrète :

" }, "SIGNATAIRES": { "CONTENU": "

Fait le 6 avril 2012.

François Fillon

Par le Premier ministre :

Le ministre de l'économie,

des finances et de l'industrie,

François Baroin

La ministre du budget, des comptes publics

et de la réforme de l'Etat,

porte-parole du Gouvernement,

Valérie Pécresse

" } }, "JORFTEXT000024413775": { "SM": { "CONTENU": "Modification du code général des impôts, du code des douanes, du code de l'énergie, du code du travail, du livre des procédures fiscales du code général des collectivités territoriales, du code de l'urbanisme, du code de la sécurité sociale, du code de la santé publique, du code de la construction et de l'habitation, du code des juridictions financières, du code du commerce. Modification de la loi n° 2010-1657 du 29 décembre 2010 de finances pour 2011 : modification des articles 131, 81, 101, 111 . Modification de la loi n° 2005-32 du 18 janvier 2005 de programmation pour la cohésion sociale : abrogation de l'article 34. Modification de la loi n° 2005-1719 du 30 décembre 2005 de finances pour 2006 : modification de l'article 49. Modification de la loi n° 2009-1673 du 30 décembre 2009 de finances pour 2010 : modification des articles 77, 78. Modification de la loi n° 84-53 du 26 janvier 1984 portant dispositions statutaires relatives à la fonction publique territoriale : modification de l'article 12-2. Modification de l'ordonnance n° 96-50 du 24 janvier 1996 relative au remboursement de la dette sociale : modification des articles 15, 158. Modification de la loi n° 2003-1199 du 18 décembre 2003 de financement de la sécurité sociale pour 2004 : modification de l'article 33. Modification de la loi n° 83-629 du 12 juillet 1983 réglementant les activités privées de sécurité : modification de l'article 33-4. Modification de la loi n° 91-647 du 10 juillet 1991 relative à l'aide juridique : création après l'article 64-1 de l'article 64-1-1, de l'article 28. Modification de la loi n° 71-1130 du 31 décembre 1971 portant réforme de certaines professions judiciaires et juridiques : modification de l'article 21-1. Modification de la loi n° 2001-1248 du 21 décembre 2001 relative aux chambres régionales des comptes et à la Cour des comptes : modification de l'article 31. Modification de la loi de finances rectificative pour 2002 (n° 2002-1576 du 30 décembre 2002) : modification de l'article 60. Modification de l'ordonnance n° 2006-433 du 13 avril 2006 relative à l'expérimentation du contrat de transition professionnelle : modification de l'article 1. Modification de la loi n° 2010-1658 du 29 décembre 2010 de finances rectificative pour 2010 : modification de l'article 41. Abrogation de l'article 69 de la présente loi." }, "META": { "META_SPEC": { "META_TEXTE_VERSION": { "LIENS": { "LIEN": [ { "@id": "JORFTEXT000024414899", "#text": "Décret n°2011-908 du 29 juillet 2011, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000024414899", "@nortexte": "BCRB1118835D", "@numtexte": "2011-908", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2011-07-29" }, { "@id": "JORFTEXT000024414899", "#text": "Décret n°2011-908 du 29 juillet 2011, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000024414899", "@nortexte": "BCRB1118835D", "@numtexte": "2011-908", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "2011-07-29" }, { "@id": "LEGIARTI000024415827", "@num": "21", "#text": "LOI n°2011-900\n du 29 juillet 2011 - art. 21 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000024413775", "@nortexte": "BCRX1110529L", "@numtexte": "2011-900", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2011-07-29" }, { 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\n
L'Assemblée nationale et le Sénat ont adopté,
Le Président de la République promulgue la loi dont la teneur suit :

" }, "ENTREPRISE": { "@texte_entreprise": "non" }, "SIGNATAIRES": { "CONTENU": "

Fait à Paris, le 29 juillet 2011.

Nicolas Sarkozy

Par le Président de la République :

Le Premier ministre,

François Fillon

Le ministre de l'économie,

des finances et de l'industrie,

François Baroin

La ministre du budget, des comptes publics

et de la réforme de l'Etat,

porte-parole du Gouvernement,

Valérie Pécresse

\n\n (1) Travaux préparatoires : loi n° 2011-900.\nAssemblée nationale :\n Projet de loi n° 3406 ;\n Rapport de M. Gilles Carrez, rapporteur général, au nom de la commission des finances, n° 3503 ;\n Avis de MM. Gérard Cherpion et Jean-Pierre Door, au nom de la commission des affaires sociales, n° 3501 ;\n Discussion les 6, 7, 8 et 10 juin 2011 et adoption le 14 juin 2011 (TA n° 678).\nSénat :\n Projet de loi, adopté par l'Assemblée nationale, n° 612 (2010-2011) ;\n Rapport de M. Philippe Marini, rapporteur général, au nom de la commission des finances, n° 620 (2010-2011) ;\n Avis de Mmes Sylvie Desmarescaux, Muguette Dini et Marie-Thérèse Hermange, au nom de la commission des affaires sociales, n° 642 (2010-2011) ;\n Discussion les 21, 22 et 23 juin 2011 et adoption le 23 juin 2011 (TA n° 147, 2010-2011).\nAssemblée nationale :\n Projet de loi, modifié par le Sénat, n° 3590 ;\n Rapport de M. Gilles Carrez, rapporteur général, au nom de la commission mixte paritaire, n° 3607 ;\n Discussion et adoption le 5 juillet 2011 (TA n° 703).\nSénat :\n Rapport de M. Philippe Marini, rapporteur général, au nom de la commission mixte paritaire, n° 693 (2010-2011) ;\n Texte de la commission n° 694 (2010-2011) ;\n Discussion et adoption le 6 juillet 2011 (TA n° 161, 2010-2011)." } } }, "texte_version_lien": [ { "texte_version_id": "JORFTEXT000024413775", "cible": true, "cidtexte": "JORFTEXT000025641095", "id": "JORFTEXT000025641095", "typelien": "CITATION" } ], "textelr": { "JORFTEXT000024413775": { "META": { "META_SPEC": { "META_TEXTE_CHRONICLE": { "CID": "JORFTEXT000024413775", "NOR": "BCRX1110529L", "NUM": "2011-900", "DATE_PUBLI": "2011-07-30", "DATE_TEXTE": "2011-07-29", "NUM_PARUTION": 175, "NUM_SEQUENCE": 1, "ORIGINE_PUBLI": "JORF n°0175 du 30 juillet 2011", "PAGE_DEB_PUBLI": 12969, "PAGE_FIN_PUBLI": 12996 } }, "META_COMMUN": { "ID": "JORFTEXT000024413775", "URL": "texte/struct/JORF/TEXT/00/00/24/41/37/JORFTEXT000024413775.xml", "ID_ELI": "https://www.legifrance.gouv.fr/eli/loi/2011/7/29/BCRX1110529L/jo/texte", "NATURE": "LOI", "ORIGINE": "JORF", "ELI_ALIAS": { "ID_ELI_ALIAS": "https://www.legifrance.gouv.fr/eli/loi/2011/7/29/2011-900/jo/texte" } } }, "STRUCT": { "LIEN_SECTION_TA": [ { "@id": "JORFSCTA000024413776", "@cid": "JORFSCTA000024413776", "@fin": "2999-01-01", "@niv": 1, "@url": "/JORF/SCTA/00/00/24/41/37/JORFSCTA000024413776.xml", "#text": "PREMIÈRE PARTIE : CONDITIONS GÉNÉRALES DE L'ÉQUILIBRE FINANCIER", "@debut": "2999-01-01" } ] }, "VERSIONS": { "VERSION": [ { "LIEN_TXT": { "@id": "JORFTEXT000024413775", "@fin": "2999-01-01", "@num": "2011-900", "@debut": "2999-01-01" } }, { "@etat": "VIGUEUR", "LIEN_TXT": { "@id": "LEGITEXT000024415775", "@fin": "2999-01-01", "@num": "2011-900", "@debut": "2011-07-31" } } ] } }, "JORFTEXT000025641095": { "META": { "META_SPEC": { "META_TEXTE_CHRONICLE": { "CID": "JORFTEXT000025641095", "NOR": "EFIE1206938D", "NUM": "2012-457", "DATE_PUBLI": "2012-04-07", "DATE_TEXTE": "2012-04-06", "NUM_PARUTION": 84, "NUM_SEQUENCE": 18, "ORIGINE_PUBLI": "JORF n°0084 du 7 avril 2012", "PAGE_DEB_PUBLI": 6397, "PAGE_FIN_PUBLI": 6398 } }, "META_COMMUN": { "ID": "JORFTEXT000025641095", "URL": "texte/struct/JORF/TEXT/00/00/25/64/10/JORFTEXT000025641095.xml", "ID_ELI": "https://www.legifrance.gouv.fr/eli/decret/2012/4/6/EFIE1206938D/jo/texte", "NATURE": "DECRET", "ORIGINE": "JORF", "ELI_ALIAS": { "ID_ELI_ALIAS": "https://www.legifrance.gouv.fr/eli/decret/2012/4/6/2012-457/jo/texte" } } }, "STRUCT": { "LIEN_ART": [ { "@id": "JORFARTI000025641103", "@fin": "2999-01-01", "@num": "1", "@debut": "2999-01-01", "@origine": "JORF" }, { "@id": "JORFARTI000025641120", "@fin": "2999-01-01", "@num": "2", "@debut": "2999-01-01", "@origine": "JORF" }, { "@id": "JORFARTI000025641125", "@fin": "2999-01-01", "@num": "3", "@debut": "2999-01-01", "@origine": "JORF" }, { "@id": "JORFARTI000025641127", "@fin": "2999-01-01", "@num": "4", "@debut": "2999-01-01", "@origine": "JORF" } ] }, "VERSIONS": { "VERSION": [ { "LIEN_TXT": { "@id": "JORFTEXT000025641095", "@fin": "2999-01-01", "@num": "2012-457", "@debut": "2999-01-01" } }, { "@etat": "VIGUEUR", "LIEN_TXT": { "@id": "LEGITEXT000025642094", "@fin": "2999-01-01", "@num": "2012-457", "@debut": "2012-04-08" } } ] } } }, "follow": [ "STRUCT.LIEN_SECTION_TA.@id", "STRUCTURE_TA.LIEN_SECTION_TA.@id", "TEXTEKALI", "TEXTELR" ], "id": "JORFTEXT000025641095", "liens_entrants": true }