https://preprod-laroche.delit-dinfluence.fr/blog/immobilier-a-letranger-vers-une-intensification-des-controles-fiscaux-internationaux

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App\Entity\BlogArticle {#632
  -id: 75
  -title: "Immobilier à l’étranger : vers une intensification des contrôles fiscaux internationaux ?"
  -content: """
    <p><span style="font-size:16px"><strong>🏠&nbsp;Introduction</strong></span></p>\r\n
    \r\n
    <p><span style="font-size:16px">Le 4 d&eacute;cembre 2025, 25 &Eacute;tats et territoires ont franchi un cap historique en mati&egrave;re de transparence fiscale en signant un accord multilat&eacute;ral sous l&rsquo;&eacute;gide de l&rsquo;OCDE :<strong>l&rsquo;AMAC RBI</strong>&nbsp;(Accord multilat&eacute;ral entre autorit&eacute;s comp&eacute;tentes relatif &agrave; l&rsquo;&eacute;change de renseignements sur les biens immobiliers).</span></p>\r\n
    \r\n
    <p>&nbsp;</p>\r\n
    \r\n
    <p><span style="font-size:16px">Objectif ? Permettre aux administrations fiscales de mieux&nbsp;<strong>&eacute;changer les donn&eacute;es immobili&egrave;res transfrontali&egrave;res</strong>&nbsp;&mdash; et donc, &agrave; terme, de mieux contr&ocirc;ler certaines situations complexes : successions, d&eacute;tentions indirectes, structurations internationales&hellip;</span></p>\r\n
    \r\n
    <p>&nbsp;</p>\r\n
    \r\n
    <p><span style="font-size:16px"><strong>🌍&nbsp;Qui sont les pays signataires ?</strong></span></p>\r\n
    \r\n
    <p>&nbsp;</p>\r\n
    \r\n
    <p><span style="font-size:16px">Voici la liste des 25 &Eacute;tats et territoires ayant rejoint l&rsquo;initiative :</span></p>\r\n
    \r\n
    <p><span style="font-size:16px">🇿🇦&nbsp;Afrique du Sud<br />\r\n
    🇩🇪&nbsp;Allemagne<br />\r\n
    🇧🇪&nbsp;Belgique<br />\r\n
    🇧🇷&nbsp;Br&eacute;sil<br />\r\n
    🇨🇱&nbsp;Chili<br />\r\n
    🇰🇷&nbsp;Cor&eacute;e<br />\r\n
    🇨🇷&nbsp;Costa Rica<br />\r\n
    🇪🇸&nbsp;Espagne<br />\r\n
    🇫🇮&nbsp;Finlande<br />\r\n
    🇫🇷&nbsp;France<br />\r\n
    🇬🇷&nbsp;Gr&egrave;ce<br />\r\n
    🇮🇸&nbsp;Islande<br />\r\n
    🇮🇪&nbsp;Irlande<br />\r\n
    🇮🇹&nbsp;Italie<br />\r\n
    🇱🇹&nbsp;Lituanie<br />\r\n
    🇲🇹&nbsp;Malte<br />\r\n
    🇳🇿&nbsp;Nouvelle‑Z&eacute;lande<br />\r\n
    🇳🇴&nbsp;Norv&egrave;ge<br />\r\n
    🇵🇪&nbsp;P&eacute;rou<br />\r\n
    🇵🇹&nbsp;Portugal<br />\r\n
    🇷🇴&nbsp;Roumanie<br />\r\n
    🇬🇧&nbsp;Royaume‑Uni<br />\r\n
    🇸🇮&nbsp;Slov&eacute;nie<br />\r\n
    🇸🇪&nbsp;Su&egrave;de<br />\r\n
    🇬🇮&nbsp;Gibraltar&nbsp;<em>(territoire)</em></span></p>\r\n
    \r\n
    <p>&nbsp;</p>\r\n
    \r\n
    <p>&nbsp;</p>\r\n
    \r\n
    <p><span style="font-size:16px"><strong>🔍&nbsp;Pourquoi cela change la donne</strong></span></p>\r\n
    \r\n
    <p><span style="font-size:16px">Jusqu&rsquo;&agrave; pr&eacute;sent, il n&rsquo;existait&nbsp;<strong>aucun cadre international</strong>&nbsp;permettant l&rsquo;&eacute;change d&rsquo;informations fiscales sur les biens immobiliers d&eacute;tenus &agrave; l&rsquo;&eacute;tranger.</span></p>\r\n
    \r\n
    <p><span style="font-size:16px">L&rsquo;AMAC RBI va donc :<br />\r\n
    ✔️&nbsp;faciliter l&rsquo;acc&egrave;s aux donn&eacute;es immobili&egrave;res transfrontali&egrave;res ;<br />\r\n
    ✔️&nbsp;renforcer les capacit&eacute;s de contr&ocirc;le des &Eacute;tats ;<br />\r\n
    ✔️&nbsp;favoriser une fiscalit&eacute; plus &eacute;quitable et efficace.</span></p>\r\n
    \r\n
    <p>&nbsp;</p>\r\n
    \r\n
    <p>&nbsp;</p>\r\n
    \r\n
    <p><span style="font-size:16px"><strong>⚠️&nbsp;Quels impacts pour les contribuables concern&eacute;s ?</strong></span></p>\r\n
    \r\n
    <p><span style="font-size:16px">Ce cadre ne cr&eacute;e pas de nouvelles obligations d&eacute;claratives imm&eacute;diates.</span></p>\r\n
    \r\n
    <p>&nbsp;</p>\r\n
    \r\n
    <p><span style="font-size:16px">Mais il pose les bases d&rsquo;une&nbsp;<strong>collaboration fiscale renforc&eacute;e</strong>, avec des premiers effets attendus&nbsp;<strong>d&rsquo;ici 2029‑2030</strong>.</span></p>\r\n
    \r\n
    <p>&nbsp;</p>\r\n
    \r\n
    <p><span style="font-size:16px">Concr&egrave;tement, il est conseill&eacute; d&rsquo;<strong>anticiper</strong>&nbsp;:</span></p>\r\n
    \r\n
    <ul>\r\n
    \t<li>\r\n
    \t<p><span style="font-size:16px">les sch&eacute;mas de&nbsp;<strong>d&eacute;tention immobili&egrave;re &agrave; l&rsquo;&eacute;tranger</strong></span></p>\r\n
    \t</li>\r\n
    \t<li>\r\n
    \t<p><span style="font-size:16px">les strat&eacute;gies de&nbsp;<strong>transmission patrimoniale</strong>&nbsp;internationales</span></p>\r\n
    \t</li>\r\n
    \t<li>\r\n
    \t<p><span style="font-size:16px">la&nbsp;<strong>conformit&eacute; des d&eacute;clarations pass&eacute;es ou &agrave; venir</strong></span></p>\r\n
    \t</li>\r\n
    </ul>\r\n
    \r\n
    <p>&nbsp;</p>\r\n
    \r\n
    <p><span style="font-size:16px"><strong>💬&nbsp;Conclusion</strong></span></p>\r\n
    \r\n
    <p><span style="font-size:16px">Ce nouvel accord illustre une dynamique de fond : celle d&rsquo;une fiscalit&eacute; internationale plus transparente.</span></p>\r\n
    \r\n
    <p><span style="font-size:16px">Les d&eacute;tenteurs de patrimoine immobilier &agrave; l&rsquo;&eacute;tranger doivent s&rsquo;y pr&eacute;parer sereinement, en analysant leur situation avec m&eacute;thode.</span></p>\r\n
    \r\n
    <p>&nbsp;</p>\r\n
    \r\n
    <p><span style="font-size:16px"><em>Lien vers le communiqu&eacute; n&deg;163 du Minefi du 4 d&eacute;cembre 2025</em></span></p>\r\n
    \r\n
    <p>&nbsp;</p>\r\n
    \r\n
    <p>&nbsp;</p>\r\n
    \r\n
    <p><span style="font-size:16px"><strong>REJOIGNEZ-NOUS :</strong></span></p>\r\n
    \r\n
    <p><span style="font-size:16px"><strong>🔵 FACEBOOK :</strong> <a href="https://www.facebook.com/larocheetassociesmelun?locale=fr_FR" title="https://www.facebook.com/larocheetassociesmelun?locale=fr_FR">https://www.facebook.com/larocheetassociesmelun?locale=fr_FR</a></span></p>\r\n
    \r\n
    <p><span style="font-size:16px"><strong>🔴 INSTAGRAM :</strong>&nbsp;<a href="https://www.instagram.com/larocheetassocies.notaires/" title="https://www.instagram.com/larocheetassocies.notaires/">https://www.instagram.com/larocheetassocies.notaires/</a></span></p>\r\n
    \r\n
    <p><span style="font-size:16px">🟡 <strong>LINKEDIN</strong> :&nbsp;<a href="https://www.linkedin.com/company/laroche-associ%C3%A9s-notaires/posts/?feedView=all" title="https://www.linkedin.com/company/laroche-associ%C3%A9s-notaires/posts/?feedView=all">https://www.linkedin.com/company/laroche-associ%C3%A9s-notaires/posts/?feedView=all</a></span></p>
    """
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Symfony\Component\Security\Csrf\TokenStorage\SessionTokenStorage:88
Show trace 
[
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Symfony\Component\HttpKernel\DataCollector\RequestDataCollector:72
Show trace 
[
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Symfony\Component\HttpKernel\DataCollector\RequestDataCollector:73
Show trace 
[
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Symfony\Component\HttpKernel\DataCollector\RequestDataCollector:74
Show trace 
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Symfony\Component\HttpKernel\DataCollector\RequestDataCollector:75
Show trace 
[
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Symfony\Component\HttpKernel\DataCollector\RequestDataCollector:76
Show trace 
[
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    "line" => 161
    "function" => "collect"
    "class" => "Symfony\Component\HttpKernel\DataCollector\RequestDataCollector"
    "type" => "->"
  ]
  [
    "file" => "/home/debian/www/laroche-associes/preproduction/vendor/symfony/http-kernel/EventListener/ProfilerListener.php"
    "line" => 108
    "function" => "collect"
    "class" => "Symfony\Component\HttpKernel\Profiler\Profiler"
    "type" => "->"
  ]
  [
    "file" => "/home/debian/www/laroche-associes/preproduction/vendor/symfony/event-dispatcher/Debug/WrappedListener.php"
    "line" => 117
    "function" => "onKernelResponse"
    "class" => "Symfony\Component\HttpKernel\EventListener\ProfilerListener"
    "type" => "->"
  ]
  [
    "file" => "/home/debian/www/laroche-associes/preproduction/vendor/symfony/event-dispatcher/EventDispatcher.php"
    "line" => 230
    "function" => "__invoke"
    "class" => "Symfony\Component\EventDispatcher\Debug\WrappedListener"
    "type" => "->"
  ]
  [
    "file" => "/home/debian/www/laroche-associes/preproduction/vendor/symfony/event-dispatcher/EventDispatcher.php"
    "line" => 59
    "function" => "callListeners"
    "class" => "Symfony\Component\EventDispatcher\EventDispatcher"
    "type" => "->"
  ]
  [
    "file" => "/home/debian/www/laroche-associes/preproduction/vendor/symfony/event-dispatcher/Debug/TraceableEventDispatcher.php"
    "line" => 154
    "function" => "dispatch"
    "class" => "Symfony\Component\EventDispatcher\EventDispatcher"
    "type" => "->"
  ]
  [
    "file" => "/home/debian/www/laroche-associes/preproduction/vendor/symfony/http-kernel/HttpKernel.php"
    "line" => 185
    "function" => "dispatch"
    "class" => "Symfony\Component\EventDispatcher\Debug\TraceableEventDispatcher"
    "type" => "->"
  ]
  [
    "file" => "/home/debian/www/laroche-associes/preproduction/vendor/symfony/http-kernel/HttpKernel.php"
    "line" => 173
    "function" => "filterResponse"
    "class" => "Symfony\Component\HttpKernel\HttpKernel"
    "type" => "->"
  ]
  [
    "file" => "/home/debian/www/laroche-associes/preproduction/vendor/symfony/http-kernel/HttpKernel.php"
    "line" => 74
    "function" => "handleRaw"
    "class" => "Symfony\Component\HttpKernel\HttpKernel"
    "type" => "->"
  ]
  [
    "file" => "/home/debian/www/laroche-associes/preproduction/vendor/symfony/http-kernel/Kernel.php"
    "line" => 202
    "function" => "handle"
    "class" => "Symfony\Component\HttpKernel\HttpKernel"
    "type" => "->"
  ]
  [
    "file" => "/home/debian/www/laroche-associes/preproduction/vendor/symfony/runtime/Runner/Symfony/HttpKernelRunner.php"
    "line" => 35
    "function" => "handle"
    "class" => "Symfony\Component\HttpKernel\Kernel"
    "type" => "->"
  ]
  [
    "file" => "/home/debian/www/laroche-associes/preproduction/vendor/autoload_runtime.php"
    "line" => 35
    "function" => "run"
    "class" => "Symfony\Component\Runtime\Runner\Symfony\HttpKernelRunner"
    "type" => "->"
  ]
  [
    "file" => "/home/debian/www/laroche-associes/preproduction/public/index.php"
    "line" => 5
    "args" => [
      "/home/debian/www/laroche-associes/preproduction/vendor/autoload_runtime.php"
    ]
    "function" => "require_once"
  ]
]

Flashes

Flashes

No flash messages were created.

Server Parameters

Server Parameters

Defined in .env

Key Value
APP_ENV 
"dev"
APP_SECRET 
"18b1bce5554bf83c8cdfc8efed2236ec"
DATABASE_URL 
"mysql://larocheassocies:CVS94ledwF7WPsty@127.0.0.1:3306/larocheassocies"
MAILER_DSN 
"smtp://web1@delit-dinfluence.fr:5b6n78CQiZ7ZtA4e@ssl0.ovh.net:465"
MESSENGER_TRANSPORT_DSN 
"doctrine://default?auto_setup=0"

Defined as regular env variables

Key Value
APP_DEBUG 
"1"
CONTEXT_DOCUMENT_ROOT 
"/home/debian/www/laroche-associes/preproduction/public"
CONTEXT_PREFIX 
""
DOCUMENT_ROOT 
"/home/debian/www/laroche-associes/preproduction/public"
GATEWAY_INTERFACE 
"CGI/1.1"
HTTPS 
"on"
HTTP_ACCEPT 
"*/*"
HTTP_ACCEPT_ENCODING 
"gzip, br, zstd, deflate"
HTTP_HOST 
"preprod-laroche.delit-dinfluence.fr"
HTTP_USER_AGENT 
"Mozilla/5.0 AppleWebKit/537.36 (KHTML, like Gecko; compatible; ClaudeBot/1.0; +claudebot@anthropic.com)"
PATH 
"/usr/local/sbin:/usr/local/bin:/usr/sbin:/usr/bin:/sbin:/bin:/snap/bin"
PHP_SELF 
"/index.php"
QUERY_STRING 
""
REMOTE_ADDR 
"216.73.216.108"
REMOTE_PORT 
"14822"
REQUEST_METHOD 
"GET"
REQUEST_SCHEME 
"https"
REQUEST_TIME 
1769865218
REQUEST_TIME_FLOAT 
1769865218.6584
REQUEST_URI 
"/blog/immobilier-a-letranger-vers-une-intensification-des-controles-fiscaux-internationaux"
SCRIPT_FILENAME 
"/home/debian/www/laroche-associes/preproduction/public/index.php"
SCRIPT_NAME 
"/index.php"
SERVER_ADDR 
"51.178.143.171"
SERVER_ADMIN 
"webmaster@localhost"
SERVER_NAME 
"preprod-laroche.delit-dinfluence.fr"
SERVER_PORT 
"443"
SERVER_PROTOCOL 
"HTTP/1.1"
SERVER_SIGNATURE 
"<address>Apache/2.4.66 (Debian) Server at preprod-laroche.delit-dinfluence.fr Port 443</address>\n"
SERVER_SOFTWARE 
"Apache/2.4.66 (Debian)"
SSL_TLS_SNI 
"preprod-laroche.delit-dinfluence.fr"
SYMFONY_DOTENV_VARS 
"APP_ENV,APP_SECRET,MESSENGER_TRANSPORT_DSN,DATABASE_URL,MAILER_DSN"