{"id":3013,"date":"2025-12-02T01:52:17","date_gmt":"2025-12-02T01:52:17","guid":{"rendered":"https:\/\/limayasociados.com\/?p=3013"},"modified":"2026-06-21T00:48:56","modified_gmt":"2026-06-21T00:48:56","slug":"residence-fiscale-panama","status":"publish","type":"post","link":"https:\/\/limayasociados.com\/fr\/residencia-fiscal-panama\/","title":{"rendered":"R\u00e9sidence fiscale au Panama : ce que c\u2019est et ce qu\u2019elle implique"},"content":{"rendered":"<p class=\"wp-block-paragraph\">Si vous avez d\u00e9m\u00e9nag\u00e9 au Panama ou si vous envisagez de le faire, il y a un concept qu'il convient de comprendre avant tout autre : la <strong>r\u00e9sidence fiscale<\/strong>. Ce n'est pas la m\u00eame chose que votre visa ou votre permis de r\u00e9sidence migratoire, et quelque chose de tr\u00e8s concret en d\u00e9pend : combien d'imp\u00f4ts vous payez \u2014et combien vous \u00e9vitez de payer\u2014 pour vivre ici.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">La bonne nouvelle, c'est que le syst\u00e8me panam\u00e9en est l'un des plus favorables au monde pour les \u00e9trangers. La cl\u00e9 est de bien comprendre les r\u00e8gles. Nous vous les expliquons ici sans jargon technique.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">Qu'est-ce que la r\u00e9sidence fiscale ?<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">La r\u00e9sidence fiscale est le pays o\u00f9, \u00e0 des fins fiscales, vous \u00eates consid\u00e9r\u00e9 comme &#8220;r\u00e9sident&#8221;. Elle d\u00e9termine devant quel \u00c9tat vous devez remplir vos obligations fiscales. Au Panama, elle est r\u00e9gie par l' <strong>Article 762-N du Code fiscal<\/strong>.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Une personne peut avoir la nationalit\u00e9 d'un pays, vivre dans un autre et \u00eatre r\u00e9sident fiscal d'un troisi\u00e8me. C'est pourquoi d\u00e9finir o\u00f9 se trouve votre r\u00e9sidence fiscale \u2014et pouvoir le prouver\u2014 est si important.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">R\u00e9sidence fiscale vs. r\u00e9sidence migratoire : ce n'est pas la m\u00eame chose<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">C'est la confusion la plus courante, et la plus co\u00fbteuse.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Votre visa \u2014retrait\u00e9, Nations Amies, nomade num\u00e9rique, etc.\u2014 vous donne le droit de vivre au Panama : c'est la <strong>r\u00e9sidence migratoire<\/strong>, et elle est trait\u00e9e par le Service national des migrations.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">La <strong>r\u00e9sidence fiscale<\/strong> est diff\u00e9rente. Elle est reconnue par la <strong>Direction g\u00e9n\u00e9rale des recettes (DGI)<\/strong>, et non par les Migrations, et exige de remplir ses propres conditions. Avoir un visa en vigueur \u2014m\u00eame une r\u00e9sidence permanente\u2014 <strong>ne fait pas automatiquement de vous un r\u00e9sident fiscal<\/strong>. Ce sont deux d\u00e9marches, deux autorit\u00e9s et deux ensembles de conditions. Supposer que l'une implique l'autre est l\u00e0 o\u00f9 beaucoup de gens se trompent.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">Conditions pour les personnes physiques<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Est consid\u00e9r\u00e9e comme r\u00e9sident fiscal la personne physique qui remplit <strong>au moins une<\/strong> de ces conditions :<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li class=\"\"><strong>S\u00e9jour au Panama de plus de 183 jours<\/strong> \u2014cons\u00e9cutifs ou non\u2014 au cours d'une m\u00eame ann\u00e9e fiscale.<\/li>\n\n\n\n<li class=\"\"><strong>\u00c9tablir une r\u00e9sidence permanente<\/strong> dans le pays, ce qui d\u00e9montre un ancrage m\u00eame sans d\u00e9passer la limite de jours.<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">En pratique, la DGI \u00e9value que votre <strong>centre d'int\u00e9r\u00eats<\/strong> \u2014\u00e9conomiques, personnels et administratifs\u2014 se trouve r\u00e9ellement au Panama. C'est pourquoi p\u00e8sent des \u00e9l\u00e9ments comme un contrat de location ou un titre de propri\u00e9t\u00e9, les factures de services \u00e0 votre nom et, surtout, le registre officiel de vos entr\u00e9es et sorties du pays.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">Conditions pour les personnes morales (entreprises)<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\"><a href=\"https:\/\/limayasociados.com\/fr\/qui-doit-tenir-les-registres-comptables-au-panama\/\">Une entreprise constitu\u00e9e au Panama<\/a> est consid\u00e9r\u00e9e comme r\u00e9sident fiscal lorsqu\u2019elle dispose de <strong>moyens mat\u00e9riels de direction et d'administration<\/strong> sur le territoire national. Autrement dit : au-del\u00e0 du lieu o\u00f9 elle a \u00e9t\u00e9 constitu\u00e9e, les d\u00e9cisions strat\u00e9giques et la gestion effective se d\u00e9roulent depuis le Panama.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Peuvent \u00e9galement se qualifier les soci\u00e9t\u00e9s constitu\u00e9es \u00e0 l'\u00e9tranger qui ont leur direction et leur administration au Panama et sont d\u00fbment inscrites au Registre public.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">Le point cl\u00e9 : le syst\u00e8me territorial<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Voici la raison pour laquelle tant d'\u00e9trangers choisissent le Panama.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Le pays applique un <strong>syst\u00e8me d'imposition territoriale<\/strong>: seuls les revenus g\u00e9n\u00e9r\u00e9s <strong>\u00e0 l'int\u00e9rieur<\/strong> du Panama sont impos\u00e9s. Les revenus de <strong>source \u00e9trang\u00e8re<\/strong> \u2014votre salaire \u00e0 distance d'une entreprise d'un autre pays, ce que vous paient des clients \u00e0 l'\u00e9tranger, vos investissements hors du pays\u2014 <strong>ne paient pas d'imp\u00f4t sur le revenu au Panama<\/strong>.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Cela signifie, en termes pratiques, qu'un retrait\u00e9 avec une pension de l'\u00e9tranger ou un professionnel \u00e0 distance qui facture des clients hors du pays, en r\u00e8gle g\u00e9n\u00e9rale, ne paie pas d'imp\u00f4t sur le revenu panam\u00e9en sur ces revenus. Seuls les revenus de <strong>source panam\u00e9enne<\/strong> sont impos\u00e9s (\u00e0 des taux allant de 0% dans les premi\u00e8res tranches \u00e0 25% dans les plus \u00e9lev\u00e9es).<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Une pr\u00e9cision importante pour les nomades num\u00e9riques : le visa de travailleur \u00e0 distance de courte dur\u00e9e est justement con\u00e7u pour ceux qui travaillent pour des employeurs ou des clients <strong>hors<\/strong> du Panama. Maintenir cette condition \u2014ne pas fournir de services \u00e0 des clients panam\u00e9ens\u2014 est ce qui conserve \u00e0 vos revenus leur caract\u00e8re &#8220;de source \u00e9trang\u00e8re&#8221;.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">Le Certificat de R\u00e9sidence Fiscale (CRF)<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Prouver votre r\u00e9sidence fiscale <strong>devant d'autres pays<\/strong> n\u00e9cessite un document officiel : le <strong>Certificat de R\u00e9sidence Fiscale<\/strong>, d\u00e9livr\u00e9 par la DGI. Il sert, avant tout, \u00e0 deux choses : prouver aupr\u00e8s du fisc d'un autre pays que votre r\u00e9sidence fiscale est au Panama, et appliquer une convention pour \u00e9viter la double imposition lorsqu'il en existe une.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Points pratiques :<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li class=\"\">Il est d\u00e9livr\u00e9 par la DGI au moyen d'une r\u00e9solution, apr\u00e8s v\u00e9rification que vous remplissez les crit\u00e8res. <strong>La charge de la preuve incombe au demandeur.<\/strong><\/li>\n\n\n\n<li class=\"\">Il peut \u00eatre demand\u00e9 pour un <strong>usage g\u00e9n\u00e9ral<\/strong> (devant n'importe quel fisc du monde) ou pour appliquer une <strong>convention sp\u00e9cifique<\/strong> de double imposition.<\/li>\n\n\n\n<li class=\"\">Il a une validit\u00e9 approximative de <strong>12 mois<\/strong>: il doit \u00eatre demand\u00e9 \u00e0 nouveau chaque ann\u00e9e.<\/li>\n\n\n\n<li class=\"\">Depuis 2022, parmi les conditions minimales, on exige le <strong>certificat de mouvement migratoire<\/strong> (entr\u00e9es et sorties) d\u00e9livr\u00e9 par les Migrations.<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">R\u00e9unir correctement cette documentation \u2014et bien argumenter la demande\u2014 est l\u00e0 o\u00f9 une erreur retarde ou fait \u00e9chouer la d\u00e9marche.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">Et si je suis citoyen des \u00c9tats-Unis ?<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Important : les \u00c9tats-Unis imposent leurs citoyens <strong>en raison de leur nationalit\u00e9<\/strong>, o\u00f9 qu'ils vivent. D\u00e9m\u00e9nager au Panama ne supprime pas votre obligation de d\u00e9clarer aupr\u00e8s de l'IRS.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Il existe des m\u00e9canismes du c\u00f4t\u00e9 am\u00e9ricain (comme l'exclusion des revenus gagn\u00e9s \u00e0 l'\u00e9tranger, <em>FEIE<\/em>) qui peuvent r\u00e9duire ou \u00e9liminer ce que vous payez, mais cela se g\u00e8re aux \u00c9tats-Unis et il convient de le revoir avec un sp\u00e9cialiste en fiscalit\u00e9 de ce pays. En r\u00e9sum\u00e9 : le Panama n'impose pas vos revenus \u00e9trangers ; votre pays d'origine est une autre histoire.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">Conventions pour \u00e9viter la double imposition<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Le Panama a sign\u00e9 des conventions pour \u00e9viter la double imposition avec une quinzaine de pays \u2014parmi lesquels <strong>l'Espagne, la France, le Royaume-Uni, les Pays-Bas et le Mexique<\/strong>, entre autres\u2014. Si vous \u00eates ressortissant ou r\u00e9sident fiscal de l'un d'eux, le Certificat de R\u00e9sidence Fiscale panam\u00e9en est un outil particuli\u00e8rement utile pour \u00e9viter que le m\u00eame revenu soit impos\u00e9 deux fois.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Comme la liste et les termes de chaque convention changent, il convient de <strong>v\u00e9rifier le cas de votre pays en particulier<\/strong> avant de prendre des d\u00e9cisions.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">En r\u00e9sum\u00e9<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">La r\u00e9sidence fiscale d\u00e9finit devant quel pays vous r\u00e9pondez de vos imp\u00f4ts, et au Panama elle peut \u00eatre un avantage consid\u00e9rable : syst\u00e8me territorial, revenus \u00e9trangers exon\u00e9r\u00e9s et un certificat qui vous permet d'ordonner votre situation face \u00e0 d'autres fiscs. Mais les r\u00e8gles sont pr\u00e9cises \u2014183 jours, logement permanent, centre d'int\u00e9r\u00eats, documentation aupr\u00e8s de la DGI\u2014 et la diff\u00e9rence entre r\u00e9sidence migratoire et fiscale engendre des erreurs co\u00fbteuses.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Si vous avez des doutes sur votre situation particuli\u00e8re \u2014en tant que personne ou en tant qu\u2019entreprise\u2014, les bons <a href=\"https:\/\/limayasociados.com\/fr\/les-personnes\/\">conseils juridiques et fiscaux<\/a> sont le moyen le plus s\u00fbr de respecter la norme et de profiter des avantages sans accroc.<\/p>\n\n\n\n<div class=\"lma-wa-cta\">\n<p>Si vous avez des questions \u00e0 ce sujet, n'h\u00e9sitez pas \u00e0 nous contacter sur WhatsApp.<\/p>\n<a href=\"https:\/\/wa.me\/50767420999?text=Hola,%20los%20contacto%20desde%20su%20sitio%20web\" target=\"_blank\" rel=\"noopener\">\n<svg viewbox=\"0 0 24 24\" aria-hidden=\"true\"><path fill=\"currentColor\" d=\"M12 2a10 10 0 0 0-8.6 15.1L2 22l5-1.3A10 10 0 1 0 12 2Zm0 18.2c-1.5 0-3-.4-4.3-1.2l-.3-.2-2.9.8.8-2.8-.2-.3A8.2 8.2 0 1 1 12 20.2Zm4.6-6.1c-.3-.1-1.5-.7-1.7-.8s-.4-.1-.6.1-.6.8-.8 1-.3.2-.6.1a6.7 6.7 0 0 1-2-1.2 7.4 7.4 0 0 1-1.4-1.7c-.1-.3 0-.4.1-.6l.4-.5c.1-.1.2-.3.3-.4s0-.3 0-.5-.6-1.5-.9-2-.4-.4-.6-.4h-.5a1 1 0 0 0-.7.3c-.3.3-1 1-1 2.4s1 2.8 1.2 3 2 3.1 5 4.3c1.8.8 2.5.8 3.4.7.5-.1 1.5-.6 1.7-1.2s.2-1.1.2-1.2-.2-.2-.5-.3Z\"\/><\/svg>\n\u00c9crivez-nous sur WhatsApp\n<\/a>\n<\/div>\n\n\n\n<p class=\"wp-block-paragraph\"><\/p>","protected":false},"excerpt":{"rendered":"<p>La r\u00e9sidence fiscale au Panama d\u00e9termine le pays auquel vous payez vos imp\u00f4ts. Gr\u00e2ce au syst\u00e8me territorial, vos revenus de source \u00e9trang\u00e8re n\u2019y sont pas impos\u00e9s. Nous expliquons la r\u00e8gle des 183 jours, la diff\u00e9rence avec la r\u00e9sidence migratoire et comment obtenir le Certificat de r\u00e9sidence fiscale d\u00e9livr\u00e9 par la DGI.<\/p>","protected":false},"author":3,"featured_media":3014,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"nf_dc_page":"","_jetpack_newsletter_access":"","_jetpack_dont_email_post_to_subs":false,"_jetpack_newsletter_tier_id":0,"_jetpack_memberships_contains_paywalled_content":false,"_jetpack_feature_clip_id":0,"_jetpack_memberships_contains_paid_content":false,"_joinchat":[],"footnotes":"","jetpack_post_was_ever_published":false},"categories":[11],"tags":[69,55,67,24,68,66],"class_list":["post-3013","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-derecho-tributario","tag-centro-de-intereses-fiscales","tag-dgi","tag-obligaciones-tributarias","tag-panama","tag-personas-juridicas","tag-residencia-fiscal"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.9 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Residencia Fiscal en Panam\u00e1: Requisitos y Beneficios 2026<\/title>\n<meta name=\"description\" content=\"\u00bfExtranjero en Panam\u00e1? 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