{"id":239027,"date":"2026-08-07T09:21:48","date_gmt":"2026-08-07T07:21:48","guid":{"rendered":"https:\/\/arlettipartners.com\/?news=reponse-n-132-2026-imposition-de-revenu-verse-par-la-banque-d-italie-a-travailleur-frontalier-resident-en-france"},"modified":"2026-08-07T09:38:06","modified_gmt":"2026-08-07T07:38:06","slug":"reponse-n-132-2026-imposition-de-revenu-verse-par-la-banque-d-italie-a-travailleur-frontalier-resident-en-france","status":"publish","type":"news","link":"https:\/\/arlettipartners.com\/fr\/reponse-n-132-2026-imposition-de-revenu-verse-par-la-banque-d-italie-a-travailleur-frontalier-resident-en-france\/","title":{"rendered":"R\u00e9ponse n\u00b0 132\/2026 OBJET : Imposition d\u2019un revenu vers\u00e9 par la Banque d\u2019Italie \u00e0 un travailleur frontalier r\u00e9sident en France"},"content":{"rendered":"

Travailleurs frontaliers Italie\u2013France : les revenus vers\u00e9s par la Banque d\u2019Italie sont imposables exclusivement en Italie<\/strong><\/p>\n

Par la R\u00e9ponse n\u00b0 132 de 2026, l\u2019Agence italienne des recettes a pr\u00e9cis\u00e9 que les r\u00e9mun\u00e9rations vers\u00e9es par la Banque d\u2019Italie \u00e0 un salari\u00e9 fiscalement r\u00e9sident en France ne b\u00e9n\u00e9ficient pas du r\u00e9gime conventionnel pr\u00e9voyant une imposition exclusive dans l\u2019\u00c9tat de r\u00e9sidence pour les travailleurs frontaliers. Ces revenus rel\u00e8vent en effet de l\u2019article 19 de la Convention entre l\u2019Italie et la France, relatif aux fonctions publiques, et sont donc imposables exclusivement en Italie.<\/p>\n

Le cas d\u2019esp\u00e8ce<\/h2>\n

La demande concerne un salari\u00e9 de la Banque d\u2019Italie qui a transf\u00e9r\u00e9 sa r\u00e9sidence fiscale en France, dans une commune situ\u00e9e dans la zone frontali\u00e8re.
\nLe contribuable exerce son activit\u00e9 aupr\u00e8s d\u2019un \u00e9tablissement de la Banque d\u2019Italie situ\u00e9 dans une r\u00e9gion italienne limitrophe de la France, en se rendant en Italie certains jours de la semaine et en effectuant le reste de son travail \u00e0 distance depuis la France.
\nLe Demandeur souhaite savoir si les r\u00e9mun\u00e9rations per\u00e7ues doivent \u00eatre soumises au r\u00e9gime applicable aux travailleurs frontaliers pr\u00e9vu par l\u2019article 15, paragraphe 4, de la Convention entre l\u2019Italie et la France, avec pour cons\u00e9quence une imposition exclusive en France, ou aux r\u00e8gles relatives aux fonctions publiques pr\u00e9vues par l\u2019article 19 de la m\u00eame Convention.<\/p>\n

\nLes dispositions conventionnelles<\/h2>\n

La Convention entre l\u2019Italie et la France en vue d\u2019\u00e9viter les doubles impositions distingue le traitement fiscal des revenus d\u2019emploi salari\u00e9 en fonction de la nature de l\u2019employeur.
\nL\u2019article 15 r\u00e9git, de mani\u00e8re g\u00e9n\u00e9rale, les revenus d\u2019emploi salari\u00e9 et pr\u00e9voit, pour les travailleurs frontaliers r\u00e9sidant dans la zone frontali\u00e8re et employ\u00e9s dans la zone correspondante de l\u2019autre \u00c9tat, une imposition exclusive dans l\u2019\u00c9tat de r\u00e9sidence.
\n\u00c0 l\u2019inverse, l\u2019article 19 de la Convention pr\u00e9voit que les r\u00e9mun\u00e9rations vers\u00e9es par un \u00c9tat, l\u2019une de ses subdivisions politiques ou administratives ou un organisme public au titre de services rendus \u00e0 cet \u00c9tat ou \u00e0 cet organisme sont imposables exclusivement dans l\u2019\u00c9tat qui verse ces r\u00e9mun\u00e9rations, sous r\u00e9serve des exceptions pr\u00e9vues par la Convention.<\/p>\n

\nL\u2019exception applicable aux organismes publics exer\u00e7ant une activit\u00e9 industrielle ou commerciale<\/h2>\n

L\u2019article 19, paragraphe 3, de la Convention pr\u00e9voit une exception pour les r\u00e9mun\u00e9rations vers\u00e9es par des organismes publics dans le cadre d\u2019une activit\u00e9 industrielle ou commerciale. Dans ces cas, les revenus ne rel\u00e8vent pas des r\u00e8gles relatives aux fonctions publiques pr\u00e9vues \u00e0 l\u2019article 19, paragraphe 1, mais de l\u2019article 15 relatif aux revenus d\u2019emploi salari\u00e9. Par cons\u00e9quent, lorsque les conditions requises sont remplies, le r\u00e9gime applicable aux travailleurs frontaliers peut \u00e9galement s\u2019appliquer, avec une imposition exclusive dans l\u2019\u00c9tat de r\u00e9sidence.
\nLe Protocole additionnel \u00e0 la Convention permet toutefois aux autorit\u00e9s comp\u00e9tentes de l\u2019Italie et de la France de convenir de l\u2019application de l\u2019article 19 \u00e9galement aux salari\u00e9s d\u2019organismes publics exer\u00e7ant des activit\u00e9s industrielles ou commerciales, tels que, par exemple, les services postaux ou ferroviaires. En l\u2019absence d\u2019un tel accord, les r\u00e9mun\u00e9rations correspondantes restent soumises \u00e0 l\u2019article 15.
\nCette exception ne concerne toutefois pas la Banque d\u2019Italie. Selon l\u2019Agence italienne des recettes, la Banque d\u2019Italie est en effet un \u00e9tablissement de droit public qui, en sa qualit\u00e9 de Banque centrale de la R\u00e9publique italienne, poursuit exclusivement des int\u00e9r\u00eats publics et ne peut exercer d\u2019activit\u00e9s \u00e0 des fins commerciales ou sp\u00e9culatives. Il n\u2019est donc pas n\u00e9cessaire qu\u2019un accord sp\u00e9cifique soit conclu entre l\u2019Italie et la France pour que les r\u00e9mun\u00e9rations de ses salari\u00e9s rel\u00e8vent de l\u2019article 19, paragraphe 1.<\/p>\n

\nLes pr\u00e9cisions de l\u2019Agence italienne des recettes et les cons\u00e9quences pratiques<\/h2>\n

\u00c0 la lumi\u00e8re de ces principes, l\u2019Agence italienne des recettes consid\u00e8re que les r\u00e9mun\u00e9rations vers\u00e9es par la Banque d\u2019Italie rel\u00e8vent de l\u2019article 19, paragraphe 1, de la Convention. En effet, la Banque d\u2019Italie est un \u00e9tablissement de droit public qui exerce les fonctions de Banque centrale de la R\u00e9publique italienne et poursuit exclusivement des int\u00e9r\u00eats publics, sans exercer d\u2019activit\u00e9s de nature industrielle ou commerciale.
\nPar cons\u00e9quent, le r\u00e9gime pr\u00e9vu par l\u2019article 15, paragraphe 4, pour les travailleurs frontaliers ne s\u2019applique pas, m\u00eame si le salari\u00e9 r\u00e9side dans la zone frontali\u00e8re fran\u00e7aise et exerce son activit\u00e9 professionnelle dans une zone italienne limitrophe de la France. Les r\u00e9mun\u00e9rations sont donc imposables exclusivement en Italie, conform\u00e9ment \u00e0 l\u2019article 19, paragraphe 1, de la Convention.
\nEn cons\u00e9quence, le revenu ne doit pas \u00eatre soumis \u00e0 l\u2019imp\u00f4t en France ; et la Banque d\u2019Italie, en sa qualit\u00e9 d\u2019agent charg\u00e9 de la retenue \u00e0 la source, est tenue d\u2019appliquer les retenues au titre de l\u2019imp\u00f4t italien sur le revenu des personnes physiques (IRPEF), conform\u00e9ment \u00e0 l\u2019article 23 du d\u00e9cret du Pr\u00e9sident de la R\u00e9publique n\u00b0 600\/1973.<\/p>\n","protected":false},"excerpt":{"rendered":"

Travailleurs frontaliers Italie\u2013France : les revenus vers\u00e9s par la Banque d\u2019Italie sont imposables exclusivement en Italie Par la R\u00e9ponse n\u00b0 132 de 2026, l\u2019Agence italienne des recettes a pr\u00e9cis\u00e9 que […]<\/p>\n","protected":false},"author":114,"featured_media":151143,"template":"","meta":{"_acf_changed":false,"_angie_page":false,"footnotes":""},"categories":[1451],"tags":[],"country":[1505,1564],"container":[],"service":[6486],"tag-di-competenza":[5606],"class_list":["post-239027","news","type-news","status-publish","has-post-thumbnail","hentry","category-income-tax-law","country-italie","country-france-fr","service-online-tax-declaration-italy-eng","tag-di-competenza-team-fiscale-internazionale-fr"],"acf":[],"yoast_head":"\nR\u00e9ponse n\u00b0 132\/2026<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" 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