{"id":4452,"date":"2023-09-19T19:38:25","date_gmt":"2023-09-19T18:38:25","guid":{"rendered":"https:\/\/well-tax.com\/?p=4452"},"modified":"2023-09-27T13:06:40","modified_gmt":"2023-09-27T12:06:40","slug":"directeurs-etrangers-de-societes-britanniques-implications-fiscales-et-en-matiere-dassurance-nationale","status":"publish","type":"post","link":"https:\/\/well-tax.com\/fr\/overseas-directors-of-uk-companies-tax-and-national-insurance-implications\/","title":{"rendered":"Administrateurs \u00e9trangers de soci\u00e9t\u00e9s britanniques : Implications en mati\u00e8re de fiscalit\u00e9 et d'assurance nationale"},"content":{"rendered":"
    \n
  1. Consid\u00e9rations relatives aux cotisations \u00e0 la source (PAYE)<\/li>\n<\/ol>\n\n\n\n

    Il n'est pas rare que des ressortissants \u00e9trangers soient nomm\u00e9s administrateurs statutaires de soci\u00e9t\u00e9s britanniques, en particulier lorsque l'entit\u00e9 britannique est une filiale d'une soci\u00e9t\u00e9 \u00e9trang\u00e8re ou fait partie d'un groupe mondial de soci\u00e9t\u00e9s.<\/p>\n\n\n\n

    Il est essentiel de comprendre que, dans ce cas, le poste d'administrateur est associ\u00e9 \u00e0 une soci\u00e9t\u00e9 bas\u00e9e au Royaume-Uni. M\u00eame si le directeur ne r\u00e9side pas au Royaume-Uni, les revenus qu'il en tire ne peuvent \u00eatre consid\u00e9r\u00e9s comme des \u00e9moluments \u00e9trangers.<\/p>\n\n\n\n

    Lorsque des administrateurs r\u00e9sidant au Royaume-Uni exercent leurs fonctions de direction sur le territoire britannique, ils sont assujettis \u00e0 l'imp\u00f4t sur les honoraires qu'ils per\u00e7oivent pour ces fonctions exerc\u00e9es au Royaume-Uni. De m\u00eame, si les administrateurs non-r\u00e9sidents d'une soci\u00e9t\u00e9 britannique exercent des responsabilit\u00e9s de direction sur le sol britannique, les honoraires per\u00e7us \u00e0 ce titre sont imposables au Royaume-Uni.<\/p>\n\n\n\n

    Dans la plupart des cas, le r\u00f4le d'un administrateur d'une soci\u00e9t\u00e9 britannique n\u00e9cessite d'assister aux r\u00e9unions du conseil d'administration au Royaume-Uni et de remplir des responsabilit\u00e9s statutaires qui exigent une pr\u00e9sence physique dans le pays. Le HMRC (Her Majesty's Revenue and Customs) consid\u00e8re g\u00e9n\u00e9ralement que ces obligations ne sont pas accessoires par rapport aux responsabilit\u00e9s du directeur non-r\u00e9sident \u00e0 l'\u00e9tranger. La participation d'un administrateur non r\u00e9sident aux r\u00e9unions du conseil d'administration britannique est presque toujours consid\u00e9r\u00e9e comme une obligation bas\u00e9e au Royaume-Uni. Par cons\u00e9quent, il est relativement rare que les administrateurs non-r\u00e9sidents de soci\u00e9t\u00e9s britanniques soient exempt\u00e9s de l'\u00e9valuation de leurs jetons de pr\u00e9sence.<\/p>\n\n\n\n

    Toutefois, il existe une exon\u00e9ration potentielle pour les jetons de pr\u00e9sence li\u00e9s aux fonctions britanniques si le directeur est un r\u00e9sident d'un pays avec lequel le Royaume-Uni a conclu une convention de double imposition. Les conditions sp\u00e9cifiques \u00e9nonc\u00e9es dans l'article de la convention relatif aux postes d'administrateurs doivent \u00eatre remplies pour que cet all\u00e8gement s'applique.<\/p>\n\n\n\n

      \n
    1. Cotisations d'assurance nationale (NICs)<\/li>\n<\/ol>\n\n\n\n

      Des r\u00e8gles diff\u00e9rentes s'appliquent aux administrateurs en fonction de leur lieu de r\u00e9sidence et de travail :<\/p>\n\n\n\n

      - En dehors de l'EEE et des pays signataires d'un accord de r\u00e9ciprocit\u00e9 : Les administrateurs r\u00e9sidant et\/ou travaillant dans un pays hors de l'Espace \u00e9conomique europ\u00e9en (EEE) n'ayant pas conclu d'accord de r\u00e9ciprocit\u00e9 peuvent ne pas \u00eatre assujettis aux cotisations d'assurance nationale (NICs) de classe 1, \u00e0 moins qu'ils ne soient r\u00e9sidents ou pr\u00e9sents au Royaume-Uni ou qu'ils n'y r\u00e9sident ordinairement.<\/p>\n\n\n\n

      - A l'int\u00e9rieur de l'EEE ou des pays signataires d'un accord de r\u00e9ciprocit\u00e9 : Les administrateurs r\u00e9sidant et\/ou travaillant dans les pays de l'EEE ou dans les pays ayant conclu un accord de r\u00e9ciprocit\u00e9 avec le Royaume-Uni peuvent avoir des obligations diff\u00e9rentes en mati\u00e8re de NICs.<\/p>\n\n\n\n

      Pour les directeurs qui r\u00e9sident \u00e0 l'\u00e9tranger mais travaillent occasionnellement au Royaume-Uni, ou pour ceux qui sont bas\u00e9s au Royaume-Uni mais travaillent occasionnellement \u00e0 l'\u00e9tranger, les NIC de classe 1 sont payables pour les 52 premi\u00e8res semaines de travail \u00e0 l'\u00e9tranger.<\/p>\n\n\n\n

      Il existe une concession importante en mati\u00e8re de NICs qui s'applique aux administrateurs qui ne r\u00e9sident pas ou ne sont pas des r\u00e9sidents habituels au Royaume-Uni et dont le seul travail bas\u00e9 au Royaume-Uni consiste \u00e0 assister aux r\u00e9unions du conseil d'administration. Dans ce cas, il n'y a pas d'obligation au titre de la NICs si :<\/p>\n\n\n\n

      - Ils n'assistent pas \u00e0 plus de dix r\u00e9unions du conseil d'administration par exercice fiscal, dont aucune ne dure plus de deux jours.<\/p>\n\n\n\n

      - Il n'y a qu'une seule r\u00e9union du conseil d'administration par exercice fiscal, et elle ne dure pas plus de deux semaines.<\/p>\n\n\n\n

      Dans les cas o\u00f9 :<\/p>\n\n\n\n

      - Le directeur est un ressortissant britannique travaillant dans l'EEE.<\/p>\n\n\n\n

      - Le directeur est un ressortissant de l'EEE travaillant au Royaume-Uni.<\/p>\n\n\n\n

      - Le directeur r\u00e9side dans un pays ayant conclu un accord de r\u00e9ciprocit\u00e9 avec le Royaume-Uni et travaille au Royaume-Uni.<\/p>\n\n\n\n

      - Le directeur r\u00e9side et travaille au Royaume-Uni, mais travaille \u00e9galement dans un autre pays de l'EEE ou de l'accord de r\u00e9ciprocit\u00e9,<\/p>\n\n\n\n

      la brochure CA44 National Insurance for Company Directors conseille aux employeurs de contacter le Centre for Non-Residents Helpline du HMRC.<\/p>\n\n\n\n

      Dans la pratique, le HMRC applique souvent la concession susmentionn\u00e9e \u00e0 tous les directeurs non-r\u00e9sidents, ind\u00e9pendamment des trait\u00e9s ou des r\u00e9glementations de l'EEE. Si les tests permettent de ne pas tenir compte de la pr\u00e9sence du directeur \u00e9tranger au Royaume-Uni, il n'y a pas d'assujettissement \u00e0 la NIC britannique. Toutefois, si le travail du directeur au Royaume-Uni ne peut \u00eatre ignor\u00e9 (par exemple, s'il passe trois mois par an au Royaume-Uni), les r\u00e8glements de l'EEE ou les dispositions des trait\u00e9s pertinents sont appliqu\u00e9s pour d\u00e9terminer si l'assujettissement aux NICs britanniques s'applique aux revenus provenant du poste d'administrateur au Royaume-Uni.<\/p>\n\n\n\n

      Il est essentiel, tant pour les administrateurs eux-m\u00eames que pour les entreprises qu'ils servent, de comprendre les implications fiscales et de la NICs pour les administrateurs \u00e9trangers de soci\u00e9t\u00e9s britanniques, afin de garantir la conformit\u00e9 avec les lois et r\u00e9glementations fiscales britanniques. Il est conseill\u00e9 de demander l'avis d'un professionnel sur des cas sp\u00e9cifiques afin de s'y retrouver dans ces complexit\u00e9s.<\/p>\n\n\n\n

      Michele Ammirati<\/p>","protected":false},"excerpt":{"rendered":"

      It’s not uncommon for foreign nationals to be appointed as statutory directors of UK companies, especially when the UK entity is a subsidiary of an overseas corporation or part of a global group of companies. It’s crucial to understand that, in such cases, the directorship is associated with a UK-based company. Even if the director […]<\/p>\n","protected":false},"author":1,"featured_media":4434,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[20],"tags":[],"class_list":["post-4452","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-taxation"],"yoast_head":"\nOverseas Directors of UK Companies: Tax and National Insurance Implications - WellTax<\/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:\/\/well-tax.com\/fr\/directeurs-etrangers-de-societes-britanniques-implications-fiscales-et-en-matiere-dassurance-nationale\/\" \/>\n<meta property=\"og:locale\" content=\"fr_FR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Overseas Directors of UK Companies: Tax and National Insurance Implications - WellTax\" \/>\n<meta property=\"og:description\" content=\"It’s not uncommon for foreign nationals to be appointed as statutory directors of UK companies, especially when the UK entity is a subsidiary of an overseas corporation or part of a global group of companies. It’s crucial to understand that, in such cases, the directorship is associated with a UK-based company. Even if the director […]\" \/>\n<meta property=\"og:url\" content=\"https:\/\/well-tax.com\/fr\/directeurs-etrangers-de-societes-britanniques-implications-fiscales-et-en-matiere-dassurance-nationale\/\" \/>\n<meta property=\"og:site_name\" content=\"WellTax\" \/>\n<meta property=\"article:publisher\" content=\"https:\/\/www.facebook.com\/welltaxlimited\/\" \/>\n<meta property=\"article:published_time\" content=\"2023-09-19T18:38:25+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2023-09-27T12:06:40+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/well-tax.com\/wp-content\/uploads\/2023\/08\/WELLTAXAmministratoriEsternidiSocietagravenelRegnoUnitoImplicazioniFiscalieContributive1c5c19b20045b5ea4194fa0c2582091beb3d2291.jpg\" \/>\n\t<meta property=\"og:image:width\" content=\"900\" \/>\n\t<meta property=\"og:image:height\" content=\"900\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/jpeg\" \/>\n<meta name=\"author\" content=\"Marcello Silvestri\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"\u00c9crit par\" \/>\n\t<meta name=\"twitter:data1\" content=\"Marcello Silvestri\" \/>\n\t<meta name=\"twitter:label2\" content=\"Dur\u00e9e de lecture estim\u00e9e\" \/>\n\t<meta name=\"twitter:data2\" content=\"3 minutes\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\\\/\\\/well-tax.com\\\/overseas-directors-of-uk-companies-tax-and-national-insurance-implications\\\/#article\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/well-tax.com\\\/overseas-directors-of-uk-companies-tax-and-national-insurance-implications\\\/\"},\"author\":{\"name\":\"Marcello Silvestri\",\"@id\":\"https:\\\/\\\/well-tax.com\\\/#\\\/schema\\\/person\\\/bd034ad4413d54a60f75e4aad6ff212b\"},\"headline\":\"Overseas Directors of UK Companies: Tax and National Insurance Implications\",\"datePublished\":\"2023-09-19T18:38:25+00:00\",\"dateModified\":\"2023-09-27T12:06:40+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\\\/\\\/well-tax.com\\\/overseas-directors-of-uk-companies-tax-and-national-insurance-implications\\\/\"},\"wordCount\":689,\"commentCount\":0,\"publisher\":{\"@id\":\"https:\\\/\\\/well-tax.com\\\/#organization\"},\"image\":{\"@id\":\"https:\\\/\\\/well-tax.com\\\/overseas-directors-of-uk-companies-tax-and-national-insurance-implications\\\/#primaryimage\"},\"thumbnailUrl\":\"https:\\\/\\\/well-tax.com\\\/wp-content\\\/uploads\\\/2023\\\/08\\\/WELLTAXAmministratoriEsternidiSocietagravenelRegnoUnitoImplicazioniFiscalieContributive1c5c19b20045b5ea4194fa0c2582091beb3d2291.jpg\",\"articleSection\":[\"Taxation\"],\"inLanguage\":\"fr-FR\",\"potentialAction\":[{\"@type\":\"CommentAction\",\"name\":\"Comment\",\"target\":[\"https:\\\/\\\/well-tax.com\\\/overseas-directors-of-uk-companies-tax-and-national-insurance-implications\\\/#respond\"]}]},{\"@type\":\"WebPage\",\"@id\":\"https:\\\/\\\/well-tax.com\\\/overseas-directors-of-uk-companies-tax-and-national-insurance-implications\\\/\",\"url\":\"https:\\\/\\\/well-tax.com\\\/overseas-directors-of-uk-companies-tax-and-national-insurance-implications\\\/\",\"name\":\"Overseas Directors of UK Companies: Tax and National Insurance Implications - 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