{"id":245000,"date":"2026-11-09T15:04:52","date_gmt":"2026-11-09T14:04:52","guid":{"rendered":"https:\/\/arlettipartners.com\/?news=retraites-etrangers-regime-7-pension-irlandaise-pay-as-you-go-reponse-197-2026"},"modified":"2026-11-09T15:07:20","modified_gmt":"2026-11-09T14:07:20","slug":"retraites-etrangers-regime-7-pension-irlandaise-pay-as-you-go-reponse-197-2026","status":"publish","type":"news","link":"https:\/\/arlettipartners.com\/fr\/retraites-etrangers-regime-7-pension-irlandaise-pay-as-you-go-reponse-197-2026\/","title":{"rendered":"Retrait\u00e9s \u00e9trangers : r\u00e9gime \u00e0 7 % \u00e9galement pour la pension irlandaise \u00ab pay as you go \u00bb et l’indemnit\u00e9 de fin de contrat (R\u00e9ponse n\u00b0 197\/2026)"},"content":{"rendered":"

Par la R\u00e9ponse n\u00b0 197\/2026<\/a>, l’administration fiscale italienne (Agenzia delle Entrate) a pr\u00e9cis\u00e9 qu’une pension vers\u00e9e directement par un ancien employeur \u00e9tranger au moyen d’un syst\u00e8me \u00ab pay as you go \u00bb peut \u00eatre qualifi\u00e9e de revenu de pension aux fins de l’acc\u00e8s au r\u00e9gime de faveur pr\u00e9vu par l’article 24-ter du TUIR<\/a>.<\/p>\n

Une fois la condition relative \u00e0 la pension remplie, le r\u00e9gime \u00e0 7 % peut en outre \u00eatre appliqu\u00e9 aux autres revenus de source \u00e9trang\u00e8re du contribuable, y compris, dans le cas examin\u00e9, une indemnit\u00e9 forfaitaire de fin de contrat vers\u00e9e par la soci\u00e9t\u00e9 irlandaise.<\/p>\n

Table des mati\u00e8res<\/h2>\n
    \n
  1. Le cas d’esp\u00e8ce<\/a><\/li>\n
  2. Le r\u00e9gime \u00e0 7 % pour les titulaires de pensions \u00e9trang\u00e8res<\/a><\/li>\n
  3. La pension \u00ab pay as you go \u00bb<\/a><\/li>\n
  4. Le traitement de l’indemnit\u00e9 de fin de contrat<\/a><\/li>\n
  5. La pr\u00e9cision de l’Agenzia delle Entrate<\/a><\/li>\n<\/ol>\n

    Le cas d’esp\u00e8ce<\/h2>\n

    L’affaire concerne un ressortissant irlandais qui, apr\u00e8s avoir mis fin en 2025 \u00e0 son contrat de travail de cadre dirigeant avec une soci\u00e9t\u00e9 irlandaise, a transf\u00e9r\u00e9 sa r\u00e9sidence fiscale en Italie et entend exercer, \u00e0 compter de la p\u00e9riode d’imposition 2026, l’option pr\u00e9vue par l’article 24-ter du TUIR<\/a>.<\/p>\n

    \u00c0 la suite de la cessation de la relation de travail, le contribuable per\u00e7oit de la soci\u00e9t\u00e9 irlandaise deux sommes distinctes : une pension vers\u00e9e au titre d’un dispositif d\u00e9nomm\u00e9 \u00ab pay as you go \u00bb et une somme \u00e0 titre d’indemnit\u00e9 forfaitaire de fin de contrat.<\/p>\n

    Le contribuable demande donc si ces deux sommes peuvent \u00eatre soumises \u00e0 l’imp\u00f4t de substitution de 7 % pr\u00e9vu pour les titulaires de pensions \u00e9trang\u00e8res qui transf\u00e8rent leur r\u00e9sidence en Italie.<\/p>\n

    Le r\u00e9gime \u00e0 7 % pour les titulaires de pensions \u00e9trang\u00e8res<\/h2>\n

    L’article 24-ter du TUIR<\/a> pr\u00e9voit un r\u00e9gime optionnel pour les personnes physiques titulaires de revenus de pension vers\u00e9s par des sujets \u00e9trangers qui transf\u00e8rent leur r\u00e9sidence fiscale en Italie dans l’une des communes d\u00e9sign\u00e9es par la norme. Lorsque les conditions pr\u00e9vues sont r\u00e9unies, le contribuable peut soumettre les revenus de toute cat\u00e9gorie de source \u00e9trang\u00e8re \u00e0 un imp\u00f4t de substitution de l’IRPEF au taux de 7 %.<\/p>\n

    Parmi les principales conditions, la personne doit \u00eatre titulaire d’un revenu de pension de source \u00e9trang\u00e8re, ne pas avoir \u00e9t\u00e9 fiscalement r\u00e9sidente en Italie au cours des cinq p\u00e9riodes d’imposition pr\u00e9c\u00e9dentes et transf\u00e9rer sa r\u00e9sidence depuis un \u00c9tat avec lequel l’Italie a conclu des accords de coop\u00e9ration administrative.<\/p>\n

    L’option est exerc\u00e9e dans la d\u00e9claration de revenus relative \u00e0 la p\u00e9riode d’imposition au cours de laquelle la r\u00e9sidence fiscale est transf\u00e9r\u00e9e en Italie et s’applique, dans le respect des conditions pr\u00e9vues par la r\u00e9glementation, pendant la dur\u00e9e de validit\u00e9 du r\u00e9gime.<\/p>\n

    La pension \u00ab pay as you go \u00bb<\/h2>\n

    La particularit\u00e9 de l’affaire tient \u00e0 la mani\u00e8re dont la pension est vers\u00e9e.<\/p>\n

    Dans le syst\u00e8me irlandais d\u00e9crit dans la demande de rescrit, le dispositif \u00ab pay as you go \u00bb ne pr\u00e9voit ni la constitution pr\u00e9alable d’un fonds de pension ni le versement de cotisations \u00e0 un fonds d’investissement d\u00e9di\u00e9.<\/p>\n

    C’est au contraire l’ancien employeur lui-m\u00eame qui verse directement au salari\u00e9, une fois le droit acquis, les prestations de pension.<\/p>\n

    L’Agenzia delle Entrate rappelle la notion large de \u00ab pensions de toute nature et prestations assimil\u00e9es \u00bb pr\u00e9vue par l’article 49, alin\u00e9a 2, lettre a), du TUIR<\/a> ainsi que les pr\u00e9cisions d\u00e9j\u00e0 fournies par la Circulaire n\u00b0 21\/E du 17 juillet 2020<\/a>. Aux fins de l’acc\u00e8s au r\u00e9gime de l’article 24-ter, peuvent en effet rev\u00eatir la nature de pension les sommes dues apr\u00e8s la cessation d’une activit\u00e9 professionnelle et trouvant leur origine dans la relation de travail ant\u00e9rieure.<\/p>\n

    Le fait que la pension soit vers\u00e9e directement par l’ancien employeur, sans l’intervention d’un fonds de pension autonome, n’emp\u00eache donc pas, dans le cas examin\u00e9, de la qualifier de revenu de pension.<\/p>\n

    Le traitement de l’indemnit\u00e9 de fin de contrat<\/h2>\n

    L’Agenzia delle Entrate se prononce favorablement \u00e9galement sur l’application du r\u00e9gime de faveur \u00e0 la somme forfaitaire de fin de contrat vers\u00e9e par la soci\u00e9t\u00e9 irlandaise. Il importe toutefois de distinguer les deux \u00e9tapes.<\/p>\n

    La pension \u00ab pay as you go \u00bb permet au contribuable de remplir la condition n\u00e9cessaire pour acc\u00e9der au r\u00e9gime de l’article 24-ter. Une fois l’option valablement exerc\u00e9e, l’imp\u00f4t de substitution de 7 % peut en effet \u00eatre appliqu\u00e9 non seulement \u00e0 la pension, mais aux revenus de toute cat\u00e9gorie de source \u00e9trang\u00e8re, d\u00e9termin\u00e9s selon les crit\u00e8res de l’article 165, alin\u00e9a 2, du TUIR<\/a>.<\/p>\n

    Pour d\u00e9terminer si un revenu est de source \u00e9trang\u00e8re, on applique le crit\u00e8re dit de la \u00ab lecture en miroir \u00bb : on utilise, en sens inverse, les crit\u00e8res pr\u00e9vus par l’article 23 du TUIR<\/a> pour identifier les revenus produits sur le territoire italien.<\/p>\n

    Dans le cas examin\u00e9, l’indemnit\u00e9 forfaitaire de fin de contrat vers\u00e9e par la soci\u00e9t\u00e9 irlandaise peut donc, elle aussi, \u00eatre comprise parmi les revenus \u00e9trangers soumis \u00e0 l’imp\u00f4t de substitution de 7 %.<\/p>\n

    La pr\u00e9cision de l’Agenzia delle Entrate<\/h2>\n

    L’Agenzia delle Entrate conclut que le contribuable peut b\u00e9n\u00e9ficier du r\u00e9gime de faveur pr\u00e9vu par l’article 24-ter du TUIR<\/a>, sous r\u00e9serve du respect de toutes les autres conditions exig\u00e9es par la r\u00e9glementation.<\/p>\n

    En particulier, la pension vers\u00e9e par la soci\u00e9t\u00e9 irlandaise au moyen du syst\u00e8me \u00ab pay as you go \u00bb peut \u00eatre qualifi\u00e9e de revenu de pension et remplit la condition de pension n\u00e9cessaire pour acc\u00e9der au r\u00e9gime.<\/p>\n

    Une fois l’option valablement exerc\u00e9e, le contribuable pourra en outre appliquer l’imp\u00f4t de substitution de 7 % aux autres revenus de source \u00e9trang\u00e8re, y compris l’indemnit\u00e9 forfaitaire de fin de contrat per\u00e7ue de la soci\u00e9t\u00e9 irlandaise.<\/p>\n

    Cette pr\u00e9cision confirme ainsi l’ampleur du r\u00e9gime pr\u00e9vu pour les titulaires de pensions \u00e9trang\u00e8res : la pr\u00e9sence d’une prestation de pension qualifiable au sens de l’article 49, alin\u00e9a 2, lettre a), du TUIR<\/a> constitue la condition d’acc\u00e8s, tandis que l’avantage peut ensuite s’\u00e9tendre, dans le respect des conditions pr\u00e9vues, aux autres revenus de source \u00e9trang\u00e8re du contribuable.<\/p>\n","protected":false},"excerpt":{"rendered":"

    Avec la R\u00e9ponse n\u00b0 197\/2026, l’administration fiscale italienne (Agenzia delle Entrate) a pr\u00e9cis\u00e9 qu’une pension irlandaise \u00ab pay as you go \u00bb, vers\u00e9e directement par l’ancien employeur, constitue un revenu de pension aux fins du r\u00e9gime \u00e0 7 % (art. 24-ter TUIR), qui peut s’appliquer \u00e9galement \u00e0 l’indemnit\u00e9 forfaitaire de fin de contrat.<\/p>\n","protected":false},"author":110,"featured_media":195748,"template":"","meta":{"_acf_changed":false,"wpai_generated_summary":"","footnotes":""},"categories":[1451],"tags":[7282],"country":[1505,1576],"container":[],"service":[6448,6486],"tag-di-competenza":[5606],"class_list":["post-245000","news","type-news","status-publish","has-post-thumbnail","hentry","category-income-tax-law","tag-news","country-italie","country-irlande","service-tax-and-legal-service-for-individuals","service-online-tax-declaration-italy-eng","tag-di-competenza-team-fiscale-internazionale-fr"],"acf":[],"yoast_head":"\nR\u00e9gime 7 % : pension irlandaise pay as you go et indemnit\u00e9<\/title>\n<meta name=\"description\" content=\"R\u00e9ponse n\u00b0 197\/2026 : la pension irlandaise \u00ab pay as you go \u00bb donne acc\u00e8s au r\u00e9gime \u00e0 7 % (art. 24-ter TUIR), \u00e9tendu \u00e0 l'indemnit\u00e9 de fin de contrat.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, 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