{"id":58783,"date":"2023-11-26T23:52:21","date_gmt":"2023-11-26T20:52:21","guid":{"rendered":"https:\/\/ambylegal.by\/news\/who-becomes-a-tax-resident-of-belarus-and-what-to-do-about-it\/"},"modified":"2023-11-26T23:52:21","modified_gmt":"2023-11-26T20:52:21","slug":"who-becomes-a-tax-resident-of-belarus-and-what-to-do-about-it","status":"publish","type":"post","link":"https:\/\/ambylegal.by\/fr\/news\/who-becomes-a-tax-resident-of-belarus-and-what-to-do-about-it\/","title":{"rendered":"Qui devient r\u00e9sident fiscal en Bi\u00e9lorussie et quelles sont les cons\u00e9quences ?"},"content":{"rendered":"<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_89 counter-hierarchy ez-toc-counter ez-toc-custom ez-toc-container-direction\">\n<div class=\"ez-toc-title-container\">\n<div class=\"ez-toc-title ez-toc-toggle\" style=\"cursor:pointer\">Table of Contents<\/div>\n<span class=\"ez-toc-title-toggle\"><a href=\"#\" class=\"ez-toc-pull-right ez-toc-btn ez-toc-btn-xs ez-toc-btn-default ez-toc-toggle\" aria-label=\"Toggle Table of Content\"><span class=\"ez-toc-js-icon-con\"><span class=\"\"><span class=\"eztoc-hide\" style=\"display:none;\">Toggle<\/span><span class=\"ez-toc-icon-toggle-span\"><svg style=\"fill: #999;color:#999\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" class=\"list-377408\" width=\"20px\" height=\"20px\" viewBox=\"0 0 24 24\" fill=\"none\"><path d=\"M6 6H4v2h2V6zm14 0H8v2h12V6zM4 11h2v2H4v-2zm16 0H8v2h12v-2zM4 16h2v2H4v-2zm16 0H8v2h12v-2z\" fill=\"currentColor\"><\/path><\/svg><svg style=\"fill: #999;color:#999\" class=\"arrow-unsorted-368013\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"10px\" height=\"10px\" viewBox=\"0 0 24 24\" version=\"1.2\" baseProfile=\"tiny\"><path d=\"M18.2 9.3l-6.2-6.3-6.2 6.3c-.2.2-.3.4-.3.7s.1.5.3.7c.2.2.4.3.7.3h11c.3 0 .5-.1.7-.3.2-.2.3-.5.3-.7s-.1-.5-.3-.7zM5.8 14.7l6.2 6.3 6.2-6.3c.2-.2.3-.5.3-.7s-.1-.5-.3-.7c-.2-.2-.4-.3-.7-.3h-11c-.3 0-.5.1-.7.3-.2.2-.3.5-.3.7s.1.5.3.7z\"\/><\/svg><\/span><\/span><\/span><\/a><\/span><\/div>\n<nav><ul class='ez-toc-list ez-toc-list-level-1 ' ><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-1\" href=\"https:\/\/ambylegal.by\/fr\/news\/who-becomes-a-tax-resident-of-belarus-and-what-to-do-about-it\/#Quand_un_citoyen_etranger_devient-il_resident_fiscal_en_Bielorussie\" >Quand un citoyen \u00e9tranger devient-il r\u00e9sident fiscal en Bi\u00e9lorussie ?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/ambylegal.by\/fr\/news\/who-becomes-a-tax-resident-of-belarus-and-what-to-do-about-it\/#Dans_quels_cas_un_citoyen_etranger_na-t-il_pas_la_residence_fiscale_en_Bielorussie\" >Dans quels cas un citoyen \u00e9tranger n&rsquo;a-t-il pas la r\u00e9sidence fiscale en Bi\u00e9lorussie ?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/ambylegal.by\/fr\/news\/who-becomes-a-tax-resident-of-belarus-and-what-to-do-about-it\/#A_quel_moment_un_recalcul_de_limpot_sur_le_revenu_est-il_possible\" >\u00c0 quel moment un recalcul de l&rsquo;imp\u00f4t sur le revenu est-il possible ?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/ambylegal.by\/fr\/news\/who-becomes-a-tax-resident-of-belarus-and-what-to-do-about-it\/#Comment_pouvons-nous_vous_assister_lorsquun_citoyen_etranger_est_reconnu_comme_resident_fiscal_en_Bielorussie\" >Comment pouvons-nous vous assister lorsqu&rsquo;un citoyen \u00e9tranger est reconnu comme r\u00e9sident fiscal en Bi\u00e9lorussie ?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/ambylegal.by\/fr\/news\/who-becomes-a-tax-resident-of-belarus-and-what-to-do-about-it\/#Contactez-nous\" >Contactez-nous<\/a><\/li><\/ul><\/nav><\/div>\n\n<p class=\"wp-block-paragraph\">Un citoyen \u00e9tranger peut devenir r\u00e9sident fiscal en Bi\u00e9lorussie. Dans ce cas, il est soumis \u00e0 l&rsquo;obligation de s&rsquo;acquitter de ses imp\u00f4ts en Bi\u00e9lorussie, bien qu&rsquo;il puisse l&rsquo;ignorer. Les cons\u00e9quences d&rsquo;un non-paiement de l&rsquo;imp\u00f4t peuvent s&rsquo;av\u00e9rer pr\u00e9judiciables pour un \u00e9tranger, allant jusqu&rsquo;\u00e0 une interdiction d&rsquo;entr\u00e9e sur le territoire bi\u00e9lorusse. Nous vous expliquons dans quels cas un ressortissant \u00e9tranger acquiert le statut de r\u00e9sident fiscal en Bi\u00e9lorussie et de quelle mani\u00e8re nous pouvons vous assister.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Quand_un_citoyen_etranger_devient-il_resident_fiscal_en_Bielorussie\"><\/span>Quand un citoyen \u00e9tranger devient-il r\u00e9sident fiscal en Bi\u00e9lorussie ?<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Un \u00e9tranger qui s\u00e9journe en Bi\u00e9lorussie plus de 183 jours calendaires au cours d&rsquo;une ann\u00e9e civile est reconnu comme r\u00e9sident fiscal de la Bi\u00e9lorussie. La r\u00e9sidence fiscale s&rsquo;appr\u00e9cie pour chaque ann\u00e9e civile.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">La particularit\u00e9 r\u00e9side dans le fait qu&rsquo;avant le mois de juillet de chaque ann\u00e9e civile (soit avant l&rsquo;\u00e9coulement des 183 jours), il est impossible de d\u00e9terminer avec certitude si un \u00e9tranger est r\u00e9sident fiscal en Bi\u00e9lorussie. Par cons\u00e9quent, la r\u00e9sidence fiscale est \u00e9tablie sur la base de l&rsquo;ann\u00e9e civile pr\u00e9c\u00e9dente (alin\u00e9a 2 du paragraphe 1 de l&rsquo;article 17 du Code des imp\u00f4ts).<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Lorsqu&rsquo;un citoyen \u00e9tranger est reconnu comme r\u00e9sident fiscal en Bi\u00e9lorussie, l&rsquo;imp\u00f4t sur le revenu doit \u00eatre acquitt\u00e9 sur les revenus per\u00e7us en Bi\u00e9lorussie selon les modalit\u00e9s fix\u00e9es pour les citoyens bi\u00e9lorusses.<\/p>\n\n\n\n<figure class=\"wp-block-image size-full\"><img loading=\"lazy\" decoding=\"async\" width=\"1000\" height=\"667\" src=\"https:\/\/ambylegal.by\/wp-content\/uploads\/2023\/11\/businesswoman-working-desk-office-using-calculator-laptop-with-pen-calculate-3.png\" alt=\"\" class=\"wp-image-10159\" srcset=\"https:\/\/ambylegal.by\/wp-content\/uploads\/2023\/11\/businesswoman-working-desk-office-using-calculator-laptop-with-pen-calculate-3.png 1000w, https:\/\/ambylegal.by\/wp-content\/uploads\/2023\/11\/businesswoman-working-desk-office-using-calculator-laptop-with-pen-calculate-3-300x200.png 300w, https:\/\/ambylegal.by\/wp-content\/uploads\/2023\/11\/businesswoman-working-desk-office-using-calculator-laptop-with-pen-calculate-3-768x512.png 768w\" sizes=\"auto, (max-width: 1000px) 100vw, 1000px\" \/><\/figure>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Dans_quels_cas_un_citoyen_etranger_na-t-il_pas_la_residence_fiscale_en_Bielorussie\"><\/span>Dans quels cas un citoyen \u00e9tranger n&rsquo;a-t-il pas la r\u00e9sidence fiscale en Bi\u00e9lorussie ?<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Un citoyen \u00e9tranger n&rsquo;est pas consid\u00e9r\u00e9 comme r\u00e9sident fiscal en Bi\u00e9lorussie au titre de l&rsquo;ann\u00e9e civile en cours s&rsquo;il a s\u00e9journ\u00e9 dans un autre \u00c9tat pendant 183 jours ou plus au cours de l&rsquo;ann\u00e9e civile pr\u00e9c\u00e9dente.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Lorsqu&rsquo;un citoyen \u00e9tranger n&rsquo;est pas r\u00e9sident fiscal en Bi\u00e9lorussie, l&rsquo;attribution de dividendes par une soci\u00e9t\u00e9 bi\u00e9lorusse rel\u00e8ve de l&rsquo;application des trait\u00e9s internationaux, lesquels permettent, le cas \u00e9ch\u00e9ant, de ne pas retenir l&rsquo;imp\u00f4t sur le revenu ou d&rsquo;appliquer des taux r\u00e9duits.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Le citoyen \u00e9tranger doit justifier de son statut de r\u00e9sident fiscal dans un \u00c9tat \u00e9tranger. Cette attestation doit \u00eatre pr\u00e9sent\u00e9e aupr\u00e8s du d\u00e9biteur des revenus (dividendes) \u2014 c&rsquo;est-\u00e0-dire l&rsquo;entreprise ou la personne qui retient et verse l&rsquo;imp\u00f4t sur le revenu au budget de la Bi\u00e9lorussie. Cette entit\u00e9 ou personne est qualifi\u00e9e d&rsquo;\u00ab agent fiscal \u00bb.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Le certificat de r\u00e9sidence fiscale \u00e0 l&rsquo;\u00e9tranger est d\u00e9livr\u00e9 ou authentifi\u00e9 par l&rsquo;autorit\u00e9 publique comp\u00e9tente de l&rsquo;\u00c9tat \u00e9tranger o\u00f9 r\u00e9side le citoyen. Il demeure valide jusqu&rsquo;\u00e0 la fin de l&rsquo;ann\u00e9e civile de sa d\u00e9livrance ou de son authentification, ou pour la p\u00e9riode y sp\u00e9cifi\u00e9e. Un certificat \u00e9mis en d\u00e9cembre de l&rsquo;ann\u00e9e en cours, ne comportant pas de dur\u00e9e de validit\u00e9, demeure valable pour l&rsquo;ann\u00e9e civile suivante (paragraphe 4 de l&rsquo;article 224 du Code des imp\u00f4ts). \u00c0 d\u00e9faut de transmission de ce justificatif \u00e0 l&rsquo;agent fiscal par le citoyen \u00e9tranger, ses revenus seront soumis \u00e0 l&rsquo;imp\u00f4t sur le revenu en Bi\u00e9lorussie selon les r\u00e8gles de droit commun.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"A_quel_moment_un_recalcul_de_limpot_sur_le_revenu_est-il_possible\"><\/span>\u00c0 quel moment un recalcul de l&rsquo;imp\u00f4t sur le revenu est-il possible ?<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Un citoyen \u00e9tranger percevant des revenus en Bi\u00e9lorussie n&rsquo;est pas toujours inform\u00e9 qu&rsquo;il lui incombe de fournir une attestation de r\u00e9sidence fiscale \u00e9trang\u00e8re avant le versement de ses revenus. Dans ce cas, les sommes lui sont vers\u00e9es d\u00e9duction faite de l&rsquo;imp\u00f4t sur le revenu. Une telle situation laisse toutefois \u00e0 l&rsquo;\u00e9tranger la possibilit\u00e9 d&rsquo;obtenir un recalcul de l&rsquo;imp\u00f4t \u00e0 son avantage. Cela est envisageable lorsqu&rsquo;une convention internationale conclue entre la Bi\u00e9lorussie et l&rsquo;\u00c9tat de r\u00e9sidence du citoyen pr\u00e9voit une fiscalit\u00e9 plus favorable qu&rsquo;en Bi\u00e9lorussie. La Bi\u00e9lorussie a conclu des conventions de non-double imposition avec 75 \u00c9tats, notamment l&rsquo;Autriche, la G\u00e9orgie, l&rsquo;\u00c9gypte, Isra\u00ebl, le Kazakhstan, le Qatar, la Lituanie, la Russie et l&rsquo;Arabie saoudite.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Pour recalculer l&rsquo;imp\u00f4t, il est n\u00e9cessaire de soumettre \u00e0 l&rsquo;agent fiscal une attestation de r\u00e9sidence fiscale \u00e9trang\u00e8re et une demande de remboursement ou de compensation du montant exc\u00e9dentaire de l&rsquo;imp\u00f4t sur le revenu au plus tard 5 ans \u00e0 compter de la date de son paiement. Dans ce cas, le remboursement ou la compensation de l&rsquo;imp\u00f4t sur le revenu incombe \u00e0 l&rsquo;agent fiscal.<\/p>\n\n\n<div class=\"bcta bcta--post \">\r\n    <div class=\"bcta__title title\">Avis juridique en Bi\u00e9lorussie<\/div>\r\n    <div class=\"bcta__snippet\">Obtenez un avis juridique en Bi\u00e9lorussie tenant compte des standards internationaux et de la r\u00e9glementation locale.<\/div>\r\n        <div class=\"bcta__more\">\r\n        <a href=\"https:\/\/ambylegal.by\/fr\/services\/legal-opinions-in-belarus\/\" class=\"btn btn--outline\">\r\n\t\t\tEn savoir plus            <span class=\"btn__icon btn__icon--arrow\"><\/span>\r\n        <\/a>\r\n    <\/div>\r\n    <\/div>\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Comment_pouvons-nous_vous_assister_lorsquun_citoyen_etranger_est_reconnu_comme_resident_fiscal_en_Bielorussie\"><\/span>Comment pouvons-nous vous assister lorsqu&rsquo;un citoyen \u00e9tranger est reconnu comme r\u00e9sident fiscal en Bi\u00e9lorussie ?<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Nos avocats sont des sp\u00e9cialistes exp\u00e9riment\u00e9s en mati\u00e8re de relations fiscales et ma\u00eetrisent l&rsquo;anglais. Nous pouvons :<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Vous conseiller sur les questions de r\u00e9sidence fiscale.<\/li>\n\n\n\n<li>Effectuer les d\u00e9marches pour obtenir l&rsquo;attestation de r\u00e9sidence fiscale d&rsquo;un \u00c9tat \u00e9tranger.<\/li>\n\n\n\n<li>Proc\u00e9der au recalcul de l&rsquo;imp\u00f4t sur le revenu conform\u00e9ment \u00e0 une convention internationale conclue avec votre \u00c9tat afin d&rsquo;\u00e9valuer l&rsquo;opportunit\u00e9 financi\u00e8re d&rsquo;un remboursement ou d&rsquo;une compensation.<\/li>\n\n\n\n<li>Repr\u00e9senter vos int\u00e9r\u00eats aupr\u00e8s de l&rsquo;agent fiscal en vue de transmettre le certificat de r\u00e9sidence fiscale ou d&rsquo;obtenir le remboursement (ou la compensation) de l&rsquo;imp\u00f4t retenu.<\/li>\n\n\n\n<li>Repr\u00e9senter vos int\u00e9r\u00eats aupr\u00e8s des services fiscaux si vous \u00eates invit\u00e9 \u00e0 justifier de revenus per\u00e7us en Bi\u00e9lorussie.<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\"><\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Contactez-nous\"><\/span>Contactez-nous<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Pour toute question relative \u00e0 la r\u00e9sidence fiscale en Bi\u00e9lorussie, nous serons ravis <a href=\"https:\/\/ambylegal.by\/fr\/contact-us\/\">de vous aider<\/a> ! Notre longue exp\u00e9rience dans ce domaine vous permettra de r\u00e9soudre sereinement toute situation ou tout litige.<br>Pour votre commodit\u00e9, vous pouvez nous joindre par t\u00e9l\u00e9phone ou par e-mail :<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>+375 29 505 10 51 (WhatsApp\/Telegram\/Viber);<\/li>\n\n\n\n<li>info@ambylegal.by.<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\"><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Un citoyen \u00e9tranger peut devenir r\u00e9sident fiscal en Bi\u00e9lorussie. Dans ce cas, il est soumis \u00e0 l&rsquo;obligation de s&rsquo;acquitter de ses imp\u00f4ts en Bi\u00e9lorussie, bien qu&rsquo;il puisse l&rsquo;ignorer. Les cons\u00e9quences d&rsquo;un non-paiement de l&rsquo;imp\u00f4t peuvent s&rsquo;av\u00e9rer pr\u00e9judiciables pour un \u00e9tranger, allant jusqu&rsquo;\u00e0 une interdiction d&rsquo;entr\u00e9e sur le territoire bi\u00e9lorusse. Nous vous expliquons dans quels cas [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":7626,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[3828],"tags":[],"class_list":["post-58783","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-news"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v28.8 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Qui devient r\u00e9sident fiscal en Bi\u00e9lorussie et quelles sont les cons\u00e9quences ? | Amby Legal<\/title>\n<meta name=\"description\" content=\"Qui devient r\u00e9sident fiscal en Bi\u00e9lorussie et quelles sont les obligations ? 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