Taxation suivant la nationalité: les Français de Belgique n’ont rien à craindre
Auteur | Thierry Afschrift |
C’est une étonnante proposition que le Président français a récemment formulée. Il a en effet émis l’intention, s’il est réélu, de taxer dorénavant les personnes de nationalité française qui auraient choisi d’aller vivre dans un autre pays, lorsque ce choix a été dicté par des considérations fiscales.
La proposition est d’abord étrange par son illogisme. À l’exception, certes notoire, des Etats-Unis, aucun Etat occidental n’utilise la nationalité comme critère de taxation.
Le système qui résulte de multiples traités internationaux est celui qui recourt exclusivement à la résidence comme critère d’imposition. C’est d’ailleurs parfaitement logique : dans la mesure où l’impôt est censé financer les services publics rendus sur un territoire, il est normal que les personnes vivant sur ce territoire, et elles seules, participent au financement de ces services.
C’est d’ailleurs pour cela que les personnes de nationalité étrangère, en France comme ailleurs, sont des contribuables comme les autres, dans le pays où elles résident. Il n’y a donc aucune raison d’utiliser la nationalité, qui, en soi, n’implique guère de droit envers l’Etat ni de prestations de celui-ci, comme critère de l’imposition.
De plus, la France a signé plus d’une centaine de conventions préventives de la double imposition avec de très nombreux pays dans le monde, y compris ceux (Belgique, Suisse, Angleterre, Luxembourg, Maroc) que les français choisissent...
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