{"id":15686,"date":"2026-08-26T15:14:05","date_gmt":"2026-08-26T15:14:05","guid":{"rendered":"https:\/\/taxrep.us\/?page_id=15686"},"modified":"2026-08-27T12:08:15","modified_gmt":"2026-08-27T12:08:15","slug":"impots-retenus-a-la-source-sur-les-placements","status":"publish","type":"page","link":"https:\/\/taxrep.us\/fr\/united-states-germany\/investments-withholding-taxes\/","title":{"rendered":"retenues \u00e0 la source sur les investissements"},"content":{"rendered":"<div data-elementor-type=\"wp-page\" data-elementor-id=\"15686\" class=\"elementor elementor-15686\">\n\t\t\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-93c4892 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"93c4892\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-265a472\" data-id=\"265a472\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-8f2b3a6 elementor-widget elementor-widget-html\" data-id=\"8f2b3a6\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<style>\r\n.taxrep-us-de-investments-withholding,\r\n.taxrep-us-de-investments-withholding * {\r\n  box-sizing: border-box;\r\n}\r\n\r\n.taxrep-us-de-investments-withholding {\r\n  --tuiw-navy: #0e2942;\r\n  --tuiw-navy-light: #173c5d;\r\n  --tuiw-blue: #2b6f97;\r\n  --tuiw-blue-soft: #eaf3f8;\r\n  --tuiw-red: #d94141;\r\n  --tuiw-red-soft: #fbecec;\r\n  --tuiw-text: #1c2b38;\r\n  --tuiw-muted: #617181;\r\n  --tuiw-line: #dbe3e8;\r\n  --tuiw-soft: #f4f7f9;\r\n  --tuiw-white: #ffffff;\r\n  --tuiw-shadow: 0 16px 42px rgba(14, 41, 66, 0.10);\r\n  --tuiw-width: 1180px;\r\n\r\n  color: var(--tuiw-text);\r\n  font-family: Inter, ui-sans-serif, -apple-system, BlinkMacSystemFont,\r\n    \"Segoe UI\", Roboto, Helvetica, Arial, sans-serif;\r\n  line-height: 1.65;\r\n  -webkit-font-smoothing: antialiased;\r\n}\r\n\r\n.taxrep-us-de-investments-withholding a {\r\n  color: inherit;\r\n  text-decoration: none;\r\n}\r\n\r\n.tuiw-wrap {\r\n  width: min(calc(100% - 40px), var(--tuiw-width));\r\n  margin-inline: auto;\r\n}\r\n\r\n.tuiw-section {\r\n  padding: 82px 0;\r\n}\r\n\r\n.tuiw-section-soft {\r\n  background: var(--tuiw-soft);\r\n}\r\n\r\n.tuiw-eyebrow {\r\n  display: inline-flex;\r\n  align-items: center;\r\n  gap: 10px;\r\n  margin: 0 0 15px;\r\n  color: var(--tuiw-blue);\r\n  font-size: 0.82rem;\r\n  font-weight: 800;\r\n  letter-spacing: 0.12em;\r\n  text-transform: uppercase;\r\n}\r\n\r\n.tuiw-eyebrow::before {\r\n  content: \"\";\r\n  width: 28px;\r\n  height: 3px;\r\n  border-radius: 999px;\r\n  background: var(--tuiw-red);\r\n}\r\n\r\n.taxrep-us-de-investments-withholding h1,\r\n.taxrep-us-de-investments-withholding h2,\r\n.taxrep-us-de-investments-withholding h3 {\r\n  margin-top: 0;\r\n  color: var(--tuiw-navy);\r\n  line-height: 1.14;\r\n  letter-spacing: -0.025em;\r\n}\r\n\r\n.taxrep-us-de-investments-withholding h1 {\r\n  max-width: 950px;\r\n  margin-bottom: 22px;\r\n  font-size: clamp(2.7rem, 5vw, 4.8rem);\r\n}\r\n\r\n.taxrep-us-de-investments-withholding h2 {\r\n  margin-bottom: 18px;\r\n  font-size: clamp(2rem, 3.2vw, 3rem);\r\n}\r\n\r\n.taxrep-us-de-investments-withholding h3 {\r\n  margin-bottom: 11px;\r\n  font-size: 1.38rem;\r\n}\r\n\r\n.taxrep-us-de-investments-withholding p {\r\n  margin: 0 0 18px;\r\n}\r\n\r\n.tuiw-lead {\r\n  max-width: 880px;\r\n  color: #42596e;\r\n  font-size: clamp(1.08rem, 1.8vw, 1.28rem);\r\n}\r\n\r\n\/* HERO *\/\r\n\r\n.tuiw-hero {\r\n  position: relative;\r\n  overflow: hidden;\r\n  padding: 94px 0 78px;\r\n  background:\r\n    radial-gradient(\r\n      circle at 88% 17%,\r\n      rgba(43, 111, 151, 0.18),\r\n      transparent 24%\r\n    ),\r\n    radial-gradient(\r\n      circle at 75% 80%,\r\n      rgba(217, 65, 65, 0.08),\r\n      transparent 20%\r\n    ),\r\n    linear-gradient(135deg, #ffffff 0%, #f4f8fb 68%, #edf4f7 100%);\r\n}\r\n\r\n.tuiw-hero::after {\r\n  content: \"US \u00d7 DE\";\r\n  position: absolute;\r\n  right: 2vw;\r\n  bottom: -8px;\r\n  color: rgba(14, 41, 66, 0.038);\r\n  font-size: clamp(5rem, 13vw, 10.5rem);\r\n  font-weight: 900;\r\n  line-height: 1;\r\n  pointer-events: none;\r\n}\r\n\r\n.tuiw-hero-content {\r\n  position: relative;\r\n  z-index: 1;\r\n}\r\n\r\n.tuiw-breadcrumb {\r\n  display: flex;\r\n  flex-wrap: wrap;\r\n  gap: 7px;\r\n  margin-bottom: 18px;\r\n  color: var(--tuiw-muted);\r\n  font-size: 0.9rem;\r\n}\r\n\r\n.tuiw-breadcrumb span:not(:last-child)::after {\r\n  content: \"\u203a\";\r\n  margin-left: 7px;\r\n  color: #98a5af;\r\n}\r\n\r\n.tuiw-jump-nav {\r\n  display: flex;\r\n  flex-wrap: wrap;\r\n  gap: 10px;\r\n  margin-top: 31px;\r\n}\r\n\r\n.tuiw-jump-link {\r\n  display: inline-flex;\r\n  align-items: center;\r\n  min-height: 42px;\r\n  padding: 9px 16px;\r\n  border: 1px solid #b8c6d0;\r\n  border-radius: 999px;\r\n  background: rgba(255, 255, 255, 0.86);\r\n  color: var(--tuiw-navy);\r\n  font-size: 0.92rem;\r\n  font-weight: 730;\r\n  transition:\r\n    transform 0.18s ease,\r\n    border-color 0.18s ease,\r\n    background 0.18s ease;\r\n}\r\n\r\n.tuiw-jump-link:hover {\r\n  transform: translateY(-2px);\r\n  border-color: var(--tuiw-blue);\r\n  background: #fff;\r\n}\r\n\r\n\/* INTRO *\/\r\n\r\n.tuiw-intro {\r\n  max-width: 900px;\r\n}\r\n\r\n.tuiw-intro strong {\r\n  color: var(--tuiw-navy);\r\n}\r\n\r\n\/* TOPICS *\/\r\n\r\n.tuiw-topic-grid {\r\n  display: grid;\r\n  grid-template-columns: repeat(4, minmax(0, 1fr));\r\n  gap: 22px;\r\n  margin-top: 42px;\r\n}\r\n\r\n.tuiw-topic-card {\r\n  position: relative;\r\n  display: flex;\r\n  min-height: 100%;\r\n  flex-direction: column;\r\n  overflow: hidden;\r\n  padding: 29px;\r\n  border: 1px solid var(--tuiw-line);\r\n  border-radius: 20px;\r\n  background: var(--tuiw-white);\r\n  box-shadow: 0 8px 24px rgba(14, 41, 66, 0.045);\r\n  transition:\r\n    transform 0.2s ease,\r\n    box-shadow 0.2s ease,\r\n    border-color 0.2s ease;\r\n}\r\n\r\n.tuiw-topic-card::before {\r\n  content: \"\";\r\n  position: absolute;\r\n  top: 0;\r\n  left: 0;\r\n  width: 100%;\r\n  height: 5px;\r\n  background: var(--tuiw-blue);\r\n}\r\n\r\n.tuiw-topic-card:nth-child(2n)::before {\r\n  background: var(--tuiw-red);\r\n}\r\n\r\n.tuiw-topic-card:nth-child(4n)::before {\r\n  background: var(--tuiw-navy);\r\n}\r\n\r\n.tuiw-topic-card:hover {\r\n  transform: translateY(-5px);\r\n  border-color: rgba(43, 111, 151, 0.42);\r\n  box-shadow: var(--tuiw-shadow);\r\n}\r\n\r\n.tuiw-topic-number {\r\n  margin-bottom: 13px;\r\n  color: var(--tuiw-blue);\r\n  font-size: 0.75rem;\r\n  font-weight: 850;\r\n  letter-spacing: 0.08em;\r\n}\r\n\r\n.tuiw-topic-card p {\r\n  margin-bottom: 24px;\r\n  color: var(--tuiw-muted);\r\n}\r\n\r\n.tuiw-card-link {\r\n  display: inline-flex;\r\n  align-items: center;\r\n  gap: 8px;\r\n  margin-top: auto;\r\n  color: var(--tuiw-navy);\r\n  font-weight: 780;\r\n}\r\n\r\n.tuiw-card-link::after {\r\n  content: \"\u2192\";\r\n  transition: transform 0.18s ease;\r\n}\r\n\r\n.tuiw-topic-card:hover .tuiw-card-link::after,\r\n.tuiw-situation-card:hover .tuiw-card-link::after,\r\n.tuiw-article-card:hover .tuiw-card-link::after {\r\n  transform: translateX(4px);\r\n}\r\n\r\n\/* SYSTEM *\/\r\n\r\n.tuiw-system-box {\r\n  display: grid;\r\n  grid-template-columns: minmax(0, 1fr) minmax(340px, 0.8fr);\r\n  gap: 46px;\r\n  align-items: center;\r\n  margin-top: 50px;\r\n  padding: 36px;\r\n  border: 1px solid var(--tuiw-line);\r\n  border-radius: 20px;\r\n  background: var(--tuiw-white);\r\n}\r\n\r\n.tuiw-system-box p:last-child {\r\n  margin-bottom: 0;\r\n}\r\n\r\n.tuiw-system-points {\r\n  display: grid;\r\n  gap: 10px;\r\n  margin: 0;\r\n  padding: 0;\r\n  list-style: none;\r\n}\r\n\r\n.tuiw-system-points li {\r\n  position: relative;\r\n  padding-left: 24px;\r\n  color: var(--tuiw-muted);\r\n}\r\n\r\n.tuiw-system-points li::before {\r\n  content: \"\u2713\";\r\n  position: absolute;\r\n  left: 0;\r\n  color: var(--tuiw-blue);\r\n  font-weight: 900;\r\n}\r\n\r\n\/* SITUATIONS *\/\r\n\r\n.tuiw-situation-grid {\r\n  display: grid;\r\n  grid-template-columns: repeat(3, minmax(0, 1fr));\r\n  gap: 22px;\r\n  margin-top: 40px;\r\n}\r\n\r\n.tuiw-situation-card {\r\n  display: flex;\r\n  min-height: 100%;\r\n  flex-direction: column;\r\n  padding: 28px;\r\n  border: 1px solid var(--tuiw-line);\r\n  border-radius: 18px;\r\n  background: var(--tuiw-white);\r\n  box-shadow: 0 8px 22px rgba(14, 41, 66, 0.045);\r\n  transition:\r\n    transform 0.2s ease,\r\n    box-shadow 0.2s ease;\r\n}\r\n\r\n.tuiw-situation-card:hover {\r\n  transform: translateY(-4px);\r\n  box-shadow: var(--tuiw-shadow);\r\n}\r\n\r\n.tuiw-situation-card p {\r\n  color: var(--tuiw-muted);\r\n}\r\n\r\n.tuiw-tags {\r\n  display: flex;\r\n  flex-wrap: wrap;\r\n  gap: 7px;\r\n  margin: 2px 0 22px;\r\n}\r\n\r\n.tuiw-tag {\r\n  display: inline-flex;\r\n  padding: 5px 9px;\r\n  border-radius: 999px;\r\n  background: var(--tuiw-blue-soft);\r\n  color: var(--tuiw-blue);\r\n  font-size: 0.73rem;\r\n  font-weight: 700;\r\n}\r\n\r\n\/* ARTICLES *\/\r\n\r\n.tuiw-article-grid {\r\n  display: grid;\r\n  grid-template-columns: repeat(3, minmax(0, 1fr));\r\n  gap: 22px;\r\n  margin-top: 40px;\r\n}\r\n\r\n.tuiw-article-card {\r\n  display: flex;\r\n  min-height: 100%;\r\n  flex-direction: column;\r\n  overflow: hidden;\r\n  border: 1px solid var(--tuiw-line);\r\n  border-radius: 18px;\r\n  background: var(--tuiw-white);\r\n  transition:\r\n    transform 0.2s ease,\r\n    box-shadow 0.2s ease;\r\n}\r\n\r\n.tuiw-article-card:hover {\r\n  transform: translateY(-4px);\r\n  box-shadow: var(--tuiw-shadow);\r\n}\r\n\r\n.tuiw-article-accent {\r\n  height: 6px;\r\n  background: var(--tuiw-blue);\r\n}\r\n\r\n.tuiw-article-card:nth-child(3n + 1) .tuiw-article-accent {\r\n  background: var(--tuiw-red);\r\n}\r\n\r\n.tuiw-article-card:nth-child(3n + 3) .tuiw-article-accent {\r\n  background: var(--tuiw-navy);\r\n}\r\n\r\n.tuiw-article-body {\r\n  display: flex;\r\n  min-height: 100%;\r\n  flex-direction: column;\r\n  padding: 26px;\r\n}\r\n\r\n.tuiw-article-meta {\r\n  margin-bottom: 11px;\r\n  color: var(--tuiw-blue);\r\n  font-size: 0.75rem;\r\n  font-weight: 800;\r\n  letter-spacing: 0.07em;\r\n  text-transform: uppercase;\r\n}\r\n\r\n.tuiw-article-body p {\r\n  color: var(--tuiw-muted);\r\n}\r\n\r\n\/* SEARCH *\/\r\n\r\n.tuiw-search-box {\r\n  display: grid;\r\n  grid-template-columns: minmax(0, 1fr) auto;\r\n  gap: 30px;\r\n  align-items: center;\r\n  margin-top: 45px;\r\n  padding: 31px 34px;\r\n  border: 1px solid var(--tuiw-line);\r\n  border-radius: 18px;\r\n  background: var(--tuiw-blue-soft);\r\n}\r\n\r\n.tuiw-search-box p {\r\n  margin-bottom: 0;\r\n  color: #506b7e;\r\n}\r\n\r\n\/* TOOLS *\/\r\n\r\n.tuiw-tool-box {\r\n  display: grid;\r\n  grid-template-columns: minmax(0, 1.1fr) minmax(280px, 0.9fr);\r\n  gap: 46px;\r\n  align-items: center;\r\n  padding: 44px;\r\n  border-radius: 24px;\r\n  background:\r\n    linear-gradient(\r\n      130deg,\r\n      rgba(255, 255, 255, 0.08),\r\n      transparent 52%\r\n    ),\r\n    var(--tuiw-navy);\r\n  box-shadow: 0 22px 48px rgba(14, 41, 66, 0.22);\r\n}\r\n\r\n.tuiw-tool-box h2,\r\n.tuiw-tool-box p {\r\n  color: var(--tuiw-white);\r\n}\r\n\r\n.tuiw-tool-box p {\r\n  color: rgba(255, 255, 255, 0.76);\r\n}\r\n\r\n.tuiw-tool-links {\r\n  display: grid;\r\n  gap: 10px;\r\n}\r\n\r\n.tuiw-tool-link {\r\n  display: flex;\r\n  align-items: center;\r\n  justify-content: space-between;\r\n  gap: 15px;\r\n  padding: 13px 16px;\r\n  border: 1px solid rgba(255, 255, 255, 0.22);\r\n  border-radius: 12px;\r\n  color: var(--tuiw-white);\r\n  font-weight: 720;\r\n}\r\n\r\n.tuiw-tool-link::after {\r\n  content: \"\u2192\";\r\n}\r\n\r\n\/* BUTTONS *\/\r\n\r\n.tuiw-button {\r\n  display: inline-flex;\r\n  align-items: center;\r\n  justify-content: center;\r\n  min-height: 50px;\r\n  padding: 13px 23px;\r\n  border-radius: 999px;\r\n  background: var(--tuiw-navy);\r\n  color: var(--tuiw-white) !important;\r\n  font-weight: 780;\r\n  white-space: nowrap;\r\n  box-shadow: 0 12px 26px rgba(14, 41, 66, 0.16);\r\n}\r\n\r\n.tuiw-button-alt {\r\n  background: var(--tuiw-blue);\r\n}\r\n\r\n.tuiw-contact {\r\n  text-align: center;\r\n}\r\n\r\n.tuiw-contact p {\r\n  max-width: 760px;\r\n  margin-inline: auto;\r\n  color: var(--tuiw-muted);\r\n}\r\n\r\n\/* RESPONSIVE *\/\r\n\r\n@media (max-width: 1060px) {\r\n  .tuiw-topic-grid {\r\n    grid-template-columns: repeat(2, minmax(0, 1fr));\r\n  }\r\n\r\n  .tuiw-situation-grid,\r\n  .tuiw-article-grid {\r\n    grid-template-columns: repeat(2, minmax(0, 1fr));\r\n  }\r\n}\r\n\r\n@media (max-width: 820px) {\r\n  .tuiw-system-box,\r\n  .tuiw-tool-box,\r\n  .tuiw-search-box {\r\n    grid-template-columns: 1fr;\r\n  }\r\n}\r\n\r\n@media (max-width: 680px) {\r\n  .tuiw-wrap {\r\n    width: min(calc(100% - 28px), var(--tuiw-width));\r\n  }\r\n\r\n  .tuiw-section {\r\n    padding: 62px 0;\r\n  }\r\n\r\n  .tuiw-hero {\r\n    padding: 68px 0 58px;\r\n  }\r\n\r\n  .tuiw-jump-link {\r\n    width: 100%;\r\n  }\r\n\r\n  .tuiw-topic-grid,\r\n  .tuiw-situation-grid,\r\n  .tuiw-article-grid {\r\n    grid-template-columns: 1fr;\r\n  }\r\n\r\n  .tuiw-system-box,\r\n  .tuiw-tool-box {\r\n    padding: 29px 24px;\r\n  }\r\n\r\n  .tuiw-button {\r\n    width: 100%;\r\n  }\r\n}\r\n<\/style>\r\n\r\n<style>\r\n.taxrep-us-de-investments-withholding .tuiw-hero h1 {\r\n  max-width: 1020px;\r\n}\r\n\r\n.tuiw-topic-kicker {\r\n  display: inline-flex;\r\n  margin-bottom: 13px;\r\n  padding: 6px 11px;\r\n  border-radius: 999px;\r\n  background: var(--tuiw-blue-soft);\r\n  color: var(--tuiw-blue);\r\n  font-size: 0.78rem;\r\n  font-weight: 800;\r\n}\r\n\r\n.tuiw-two-col {\r\n  display: grid;\r\n  grid-template-columns: minmax(0, 1.2fr) minmax(300px, .8fr);\r\n  gap: 44px;\r\n  align-items: start;\r\n}\r\n\r\n.tuiw-side-box {\r\n  padding: 28px;\r\n  border: 1px solid var(--tuiw-line);\r\n  border-radius: 18px;\r\n  background: var(--tuiw-white);\r\n  box-shadow: 0 8px 24px rgba(14,41,66,.045);\r\n}\r\n\r\n.tuiw-side-box h3 {\r\n  font-size: 1.22rem;\r\n}\r\n\r\n.tuiw-side-list {\r\n  display: grid;\r\n  gap: 10px;\r\n  margin: 0;\r\n  padding: 0;\r\n  list-style: none;\r\n}\r\n\r\n.tuiw-side-list li {\r\n  position: relative;\r\n  padding-left: 23px;\r\n  color: var(--tuiw-muted);\r\n}\r\n\r\n.tuiw-side-list li::before {\r\n  content: \"\u2192\";\r\n  position: absolute;\r\n  left: 0;\r\n  color: var(--tuiw-blue);\r\n  font-weight: 900;\r\n}\r\n\r\n.tuiw-step-grid {\r\n  display: grid;\r\n  grid-template-columns: repeat(4,minmax(0,1fr));\r\n  gap: 20px;\r\n  margin-top: 38px;\r\n}\r\n\r\n.tuiw-step {\r\n  padding: 25px;\r\n  border: 1px solid var(--tuiw-line);\r\n  border-radius: 18px;\r\n  background: var(--tuiw-white);\r\n}\r\n\r\n.tuiw-step-no {\r\n  margin-bottom: 10px;\r\n  color: var(--tuiw-red);\r\n  font-size: .75rem;\r\n  font-weight: 850;\r\n  letter-spacing: .08em;\r\n}\r\n\r\n.tuiw-step p {\r\n  margin-bottom: 0;\r\n  color: var(--tuiw-muted);\r\n}\r\n\r\n.tuiw-question-grid {\r\n  display: grid;\r\n  grid-template-columns: repeat(2,minmax(0,1fr));\r\n  gap: 18px;\r\n  margin-top: 36px;\r\n}\r\n\r\n.tuiw-question-card {\r\n  padding: 24px 25px;\r\n  border: 1px solid var(--tuiw-line);\r\n  border-radius: 16px;\r\n  background: var(--tuiw-white);\r\n}\r\n\r\n.tuiw-question-card h3 {\r\n  font-size: 1.18rem;\r\n}\r\n\r\n.tuiw-question-card p {\r\n  margin-bottom: 0;\r\n  color: var(--tuiw-muted);\r\n}\r\n\r\n.tuiw-note {\r\n  margin-top: 34px;\r\n  padding: 24px 27px;\r\n  border-left: 5px solid var(--tuiw-blue);\r\n  border-radius: 0 14px 14px 0;\r\n  background: var(--tuiw-blue-soft);\r\n}\r\n\r\n.tuiw-note p:last-child {\r\n  margin-bottom: 0;\r\n}\r\n\r\n.tuiw-sister {\r\n  display: grid;\r\n  grid-template-columns: minmax(0,1fr) auto;\r\n  gap: 28px;\r\n  align-items: center;\r\n  margin-top: 38px;\r\n  padding: 29px 32px;\r\n  border: 1px solid var(--tuiw-line);\r\n  border-radius: 18px;\r\n  background: var(--tuiw-white);\r\n}\r\n\r\n.tuiw-sister p {\r\n  margin-bottom: 0;\r\n  color: var(--tuiw-muted);\r\n}\r\n\r\n@media (max-width: 980px) {\r\n  .tuiw-step-grid {\r\n    grid-template-columns: repeat(2,minmax(0,1fr));\r\n  }\r\n}\r\n\r\n@media (max-width: 820px) {\r\n  .tuiw-two-col,\r\n  .tuiw-sister {\r\n    grid-template-columns: 1fr;\r\n  }\r\n}\r\n\r\n@media (max-width: 680px) {\r\n  .tuiw-step-grid,\r\n  .tuiw-question-grid {\r\n    grid-template-columns: 1fr;\r\n  }\r\n}\r\n<\/style>\r\n\r\n\r\n\r\n\r\n<div class=\"taxrep-us-de-investments-withholding\">\r\n<section class=\"tuiw-hero\"><div class=\"tuiw-wrap tuiw-hero-content\">\r\n<div class=\"tuiw-breadcrumb\"><span><a href=\"\/fr\/\">Accueil<\/a><\/span><span><a href=\"\/fr\/etats-unis-allemagne\/\">\u00c9tats-Unis-Allemagne<\/a><\/span><span>Placements et retenues \u00e0 la source<\/span><\/div>\r\n<p class=\"tuiw-eyebrow\">\u00c9tats-Unis-Allemagne<\/p><h1>Placements et retenues \u00e0 la source<\/h1>\r\n<p class=\"tuiw-lead\">Les portefeuilles transfrontaliers peuvent g\u00e9n\u00e9rer des r\u00e9sultats fiscaux diff\u00e9rents aux \u00c9tats-Unis et en Allemagne. Les comptes de courtage, les dividendes, les int\u00e9r\u00eats, les plus-values, les ETF, les fonds communs de placement et les retenues \u00e0 la source doivent \u00eatre class\u00e9s selon les deux syst\u00e8mes.<\/p>\r\n<nav class=\"tuiw-jump-nav\"><a class=\"tuiw-jump-link\" href=\"#situations\">Situations courantes<\/a><a class=\"tuiw-jump-link\" href=\"#questions\">Questions cl\u00e9s<\/a><a class=\"tuiw-jump-link\" href=\"#articles\">Guides techniques<\/a><a class=\"tuiw-jump-link\" href=\"#german-side\">Perspective allemande<\/a><\/nav>\r\n<\/div><\/section>\r\n\r\n<section class=\"tuiw-section\"><div class=\"tuiw-wrap\"><div class=\"tuiw-two-col\">\r\n<div class=\"tuiw-intro\"><p class=\"tuiw-eyebrow\">Vue d'ensemble<\/p><h2>Le m\u00eame investissement peut \u00eatre trait\u00e9 diff\u00e9remment dans chaque pays<\/h2>\r\n<p class=\"tuiw-lead\">Commencez par la r\u00e9sidence et le statut aux \u00c9tats-Unis de l'investisseur, puis classez chaque compte et investissement sous les deux r\u00e9gimes fiscaux.<\/p>\r\n<p>Pour les contribuables am\u00e9ricains, de nombreux fonds non am\u00e9ricains peuvent n\u00e9cessiter une analyse PFIC et une d\u00e9claration via le formulaire 8621. Pour les r\u00e9sidents allemands d\u00e9tenant des investissements am\u00e9ricains, la fiscalit\u00e9 allemande, la retenue \u00e0 la source am\u00e9ricaine et les all\u00e8gements fiscaux pr\u00e9vus par les conventions doivent \u00eatre coordonn\u00e9s.<\/p><\/div>\r\n<aside class=\"tuiw-side-box\"><h3>Probl\u00e8mes typiques<\/h3><ul class=\"tuiw-side-list\"><li>Comptes de courtage am\u00e9ricains<\/li><li>Comptes-titres allemands<\/li><li>Dividendes et int\u00e9r\u00eats<\/li><li>Plus-values<\/li><li>Fonds n\u00e9goci\u00e9s en bourse (ETF) et fonds communs de placement<\/li><li>PFIC \/ Formulaire 8621<\/li><li>Cr\u00e9dits d'imp\u00f4ts \u00e9trangers<\/li><li>Retenue \u00e0 la source<\/li><\/ul><\/aside>\r\n<\/div>\r\n<div class=\"tuiw-sister\"><div><h3>Aborder ce m\u00eame sujet du point de vue allemand<\/h3><p>La page German TaxRep est ax\u00e9e sur la fiscalit\u00e9 allemande des investissements am\u00e9ricains et l'exon\u00e9ration des retenues \u00e0 la source am\u00e9ricaines.<\/p><\/div><a class=\"tuiw-button tuiw-button-alt\" href=\"https:\/\/taxrep.de\/fachwissen\/deutschland-usa\/kapitalanlagen-und-quellensteuern\/\">Une perspective allemande ouverte<\/a><\/div>\r\n<\/div><\/section>\r\n\r\n<section id=\"situations\" class=\"tuiw-section tuiw-section-soft\"><div class=\"tuiw-wrap\"><p class=\"tuiw-eyebrow\">Situations courantes<\/p><h2>Commencez par l'investisseur et le compte<\/h2><div class=\"tuiw-situation-grid\">\r\n<article class=\"tuiw-situation-card\"><h3>Compte de courtage am\u00e9ricain apr\u00e8s un d\u00e9m\u00e9nagement en Allemagne<\/h3><p>La r\u00e9sidence allemande commence alors que les valeurs mobili\u00e8res am\u00e9ricaines restent dans le compte existant.<\/p><div class=\"tuiw-tags\"><span class=\"tuiw-tag\">Courtage<\/span><span class=\"tuiw-tag\">Bouger<\/span><\/div><a class=\"tuiw-card-link\" href=\"\/fr\/etats-unis-allemagne\/courtier-americain-apres-avoir-demenage-en-allemagne\/\">Voir la situation<\/a><\/article>\r\n<article class=\"tuiw-situation-card\"><h3>Contribuable am\u00e9ricain d\u00e9tenant des fonds ou des ETF allemands<\/h3><p>Les fonds d'investissement non am\u00e9ricains peuvent d\u00e9clencher une analyse PFIC et la d\u00e9claration du formulaire 8621.<\/p><div class=\"tuiw-tags\"><span class=\"tuiw-tag\">PFIC<\/span><span class=\"tuiw-tag\">Formulaire 8621<\/span><\/div><a class=\"tuiw-card-link\" href=\"\/fr\/etats-unis-allemagne\/fonds-negocies-en-bourse-allemands-contribuable-americain\/\">Voir la situation<\/a><\/article>\r\n<article class=\"tuiw-situation-card\"><h3>R\u00e9sident allemand percevant des dividendes am\u00e9ricains<\/h3><p>La retenue \u00e0 la source am\u00e9ricaine, les all\u00e8gements fiscaux conventionnels et la fiscalit\u00e9 allemande doivent \u00eatre coordonn\u00e9s.<\/p><div class=\"tuiw-tags\"><span class=\"tuiw-tag\">Dividendes<\/span><span class=\"tuiw-tag\">Retenue<\/span><\/div><a class=\"tuiw-card-link\" href=\"\/fr\/etats-unis-allemagne\/dividendes-americains-resident-allemand\/\">Voir la situation<\/a><\/article>\r\n<article class=\"tuiw-situation-card\"><h3>R\u00e9sident allemand percevant des int\u00e9r\u00eats aux \u00c9tats-Unis<\/h3><p>Le traitement dans le pays d'origine et la fiscalit\u00e9 allemande d\u00e9pendent de l'instrument financier et du statut de l'investisseur.<\/p><div class=\"tuiw-tags\"><span class=\"tuiw-tag\">Int\u00e9r\u00eat<\/span><span class=\"tuiw-tag\">Allemagne<\/span><\/div><a class=\"tuiw-card-link\" href=\"\/fr\/etats-unis-allemagne\/interet-americain-resident-allemand\/\">Voir la situation<\/a><\/article>\r\n<article class=\"tuiw-situation-card\"><h3>Vente de titres am\u00e9ricains apr\u00e8s le d\u00e9m\u00e9nagement en Allemagne<\/h3><p>Le prix de revient, le calendrier du d\u00e9m\u00e9nagement et les r\u00e8gles allemandes sur les plus-values deviennent importants.<\/p><div class=\"tuiw-tags\"><span class=\"tuiw-tag\">Plus-values<\/span><span class=\"tuiw-tag\">Solde<\/span><\/div><a class=\"tuiw-card-link\" href=\"\/fr\/etats-unis-allemagne\/vente-de-titres-americains-par-un-resident-allemand\/\">Voir la situation<\/a><\/article>\r\n<article class=\"tuiw-situation-card\"><h3>Citoyen am\u00e9ricain poss\u00e9dant des comptes bancaires et de courtage en Allemagne<\/h3><p>La fiscalit\u00e9 allemande doit \u00eatre coordonn\u00e9e avec les d\u00e9clarations de revenus et de comptes \u00e9trangers aux \u00c9tats-Unis.<\/p><div class=\"tuiw-tags\"><span class=\"tuiw-tag\">FBAR<\/span><span class=\"tuiw-tag\">Actifs \u00e9trangers<\/span><\/div><a class=\"tuiw-card-link\" href=\"\/fr\/etats-unis-allemagne\/comptes-dinvestissement-allemands-citoyen-americain\/\">Voir la situation<\/a><\/article>\r\n<\/div><\/div><\/section>\r\n\r\n<section id=\"questions\" class=\"tuiw-section\"><div class=\"tuiw-wrap\"><p class=\"tuiw-eyebrow\">Questions cl\u00e9s<\/p><h2>Que faut-il v\u00e9rifier ?<\/h2><div class=\"tuiw-question-grid\">\r\n<div class=\"tuiw-question-card\"><h3>Les ETF allemands sont-ils des PFIC ?<\/h3><p>De nombreux fonds d'investissement non am\u00e9ricains peuvent relever du r\u00e9gime des PFIC. La classification doit \u00eatre v\u00e9rifi\u00e9e avant l'investissement.<\/p><\/div>\r\n<div class=\"tuiw-question-card\"><h3>Puis-je conserver mon compte de courtage am\u00e9ricain ?<\/h3><p>L'emplacement du courtier ne d\u00e9termine pas l'imposition. La r\u00e9sidence en Allemagne peut faire entrer les revenus de placements mondiaux dans la d\u00e9claration fiscale allemande.<\/p><\/div>\r\n<div class=\"tuiw-question-card\"><h3>Comment les dividendes am\u00e9ricains sont-ils impos\u00e9s ?<\/h3><p>La fiscalit\u00e9 allemande, la retenue \u00e0 la source am\u00e9ricaine et l'all\u00e8gement fiscal pr\u00e9vu par la convention doivent \u00eatre coordonn\u00e9s.<\/p><\/div>\r\n<div class=\"tuiw-question-card\"><h3>Y a-t-il une escale allemande \u00e0 l'arriv\u00e9e ?<\/h3><p>Une revalorisation automatique g\u00e9n\u00e9rale pour les titres non cot\u00e9s ne doit pas \u00eatre pr\u00e9sum\u00e9e ; conservez les donn\u00e9es d'acquisition historiques.<\/p><\/div>\r\n<div class=\"tuiw-question-card\"><h3>Quels dossiers comptent ?<\/h3><p>Date d'acquisition, prix de base, lots, distributions, imp\u00f4ts retenus, ventes et op\u00e9rations sur titres.<\/p><\/div>\r\n<div class=\"tuiw-question-card\"><h3>Les imp\u00f4ts \u00e9trangers peuvent-ils \u00eatre d\u00e9duits sous forme de cr\u00e9dit d'imp\u00f4t ?<\/h3><p>La cr\u00e9dibilit\u00e9 et la recouvrabilit\u00e9 sont des questions distinctes qui doivent \u00eatre coordonn\u00e9es avec les r\u00e8gles des trait\u00e9s.<\/p><\/div>\r\n<\/div><\/div><\/section>\r\n\r\n<section id=\"articles\" class=\"tuiw-section tuiw-section-soft\"><div class=\"tuiw-wrap\"><p class=\"tuiw-eyebrow\">Guides techniques<\/p><h2>Guides d'investissement d\u00e9taill\u00e9s<\/h2><div class=\"tuiw-article-grid\">\r\n<article class=\"tuiw-article-card\"><div class=\"tuiw-article-accent\"><\/div><div class=\"tuiw-article-body\"><div class=\"tuiw-article-meta\">Courtage<\/div><h3>Compte de courtage am\u00e9ricain apr\u00e8s un d\u00e9m\u00e9nagement en Allemagne<\/h3><p>Rapports allemands, dividendes, plus-values et tenue de registres.<\/p><a class=\"tuiw-card-link\" href=\"\/fr\/etats-unis-allemagne\/courtier-americain-apres-avoir-demenage-en-allemagne\/\">Lire le guide<\/a><\/div><\/article><article class=\"tuiw-article-card\"><div class=\"tuiw-article-accent\"><\/div><div class=\"tuiw-article-body\"><div class=\"tuiw-article-meta\">PFIC<\/div><h3>ETF et fonds communs de placement allemands pour les contribuables am\u00e9ricains<\/h3><p>Classification PFIC, formulaire 8621 et s\u00e9lection de fonds.<\/p><a class=\"tuiw-card-link\" href=\"\/fr\/etats-unis-allemagne\/fonds-negocies-en-bourse-allemands-contribuable-americain\/\">Lire le guide<\/a><\/div><\/article><article class=\"tuiw-article-card\"><div class=\"tuiw-article-accent\"><\/div><div class=\"tuiw-article-body\"><div class=\"tuiw-article-meta\">Dividendes<\/div><h3>Dividendes am\u00e9ricains pour les r\u00e9sidents allemands<\/h3><p>Retenue \u00e0 la source, imp\u00f4t allemand et coordination des conventions.<\/p><a class=\"tuiw-card-link\" href=\"\/fr\/etats-unis-allemagne\/dividendes-americains-resident-allemand\/\">Lire le guide<\/a><\/div><\/article><article class=\"tuiw-article-card\"><div class=\"tuiw-article-accent\"><\/div><div class=\"tuiw-article-body\"><div class=\"tuiw-article-meta\">Int\u00e9r\u00eat<\/div><h3>Revenus d'int\u00e9r\u00eats de source am\u00e9ricaine pour les r\u00e9sidents allemands<\/h3><p>Traitement dans le pays d'origine et imposition en Allemagne.<\/p><a class=\"tuiw-card-link\" href=\"\/fr\/etats-unis-allemagne\/interet-americain-resident-allemand\/\">Lire le guide<\/a><\/div><\/article><article class=\"tuiw-article-card\"><div class=\"tuiw-article-accent\"><\/div><div class=\"tuiw-article-body\"><div class=\"tuiw-article-meta\">Plus-values<\/div><h3>Vente de titres am\u00e9ricains en \u00e9tant r\u00e9sident en Allemagne<\/h3><p>Base de co\u00fbt, calendrier du d\u00e9m\u00e9nagement et plus-values.<\/p><a class=\"tuiw-card-link\" href=\"\/fr\/etats-unis-allemagne\/vente-de-titres-americains-par-un-resident-allemand\/\">Lire le guide<\/a><\/div><\/article><article class=\"tuiw-article-card\"><div class=\"tuiw-article-accent\"><\/div><div class=\"tuiw-article-body\"><div class=\"tuiw-article-meta\">Rapport<\/div><h3>Comptes de courtage allemands, FBAR et FATCA<\/h3><p>D\u00e9claration am\u00e9ricaine pour les comptes financiers allemands.<\/p><a class=\"tuiw-card-link\" href=\"\/fr\/etats-unis-allemagne\/german-brokerage-fbar-fatca\/\">Lire le guide<\/a><\/div><\/article><article class=\"tuiw-article-card\"><div class=\"tuiw-article-accent\"><\/div><div class=\"tuiw-article-body\"><div class=\"tuiw-article-meta\">Retenue<\/div><h3>Retenue \u00e0 la source am\u00e9ricaine et r\u00e9sidents allemands<\/h3><p>All\u00e8gements fiscaux d\u00e9coulant des conventions et cr\u00e9dits pour imp\u00f4t \u00e9tranger.<\/p><a class=\"tuiw-card-link\" href=\"\/fr\/etats-unis-allemagne\/us-withholding-tax-german-resident\/\">Lire le guide<\/a><\/div><\/article><article class=\"tuiw-article-card\"><div class=\"tuiw-article-accent\"><\/div><div class=\"tuiw-article-body\"><div class=\"tuiw-article-meta\">Planification<\/div><h3>Planification des investissements avant de d\u00e9m\u00e9nager en Allemagne<\/h3><p>Examen du portefeuille avant le d\u00e9but de la r\u00e9sidence en Allemagne.<\/p><a class=\"tuiw-card-link\" href=\"\/fr\/etats-unis-allemagne\/investment-planning-before-moving-germany\/\">Lire le guide<\/a><\/div><\/article>\r\n<\/div><\/div><\/section>\r\n\r\n<section id=\"german-side\" class=\"tuiw-section\"><div class=\"tuiw-wrap\"><p class=\"tuiw-eyebrow\">Accompagnement bidirectionnel<\/p><h2>Poursuivre avec le point de vue de TaxRep en Allemagne<\/h2><div class=\"tuiw-topic-grid\">\r\n<a class=\"tuiw-topic-card\" href=\"https:\/\/taxrep.de\/fachwissen\/deutschland-usa\/kapitalanlagen-und-quellensteuern\/\"><div class=\"tuiw-topic-number\">DE<\/div><h3>Investissements financiers &amp; retenues \u00e0 la source<\/h3><p>Perspective fiscale allemande sur les investissements am\u00e9ricains.<\/p><span class=\"tuiw-card-link\">Acc\u00e9der \u00e0 taxrep.de<\/span><\/a>\r\n<a class=\"tuiw-topic-card\" href=\"\/fr\/etats-unis-allemagne\/demenagement-de-residence\/\"><div class=\"tuiw-topic-number\">01<\/div><h3>R\u00e9sidence et d\u00e9m\u00e9nagement<\/h3><p>La r\u00e9sidence d\u00e9termine quelles r\u00e8gles d'investissement s'appliquent.<\/p><span class=\"tuiw-card-link\">Explorer la r\u00e9sidence<\/span><\/a>\r\n<a class=\"tuiw-topic-card\" href=\"\/fr\/etats-unis-allemagne\/declarations-de-revenus\/\"><div class=\"tuiw-topic-number\">08<\/div><h3>D\u00e9clarations fiscales et rapports<\/h3><p>FBAR, FATCA, formulaire 8621 et conformit\u00e9 annuelle.<\/p><span class=\"tuiw-card-link\">Explorer les rapports<\/span><\/a>\r\n<a class=\"tuiw-topic-card\" href=\"\/fr\/etats-unis-allemagne\/\"><div class=\"tuiw-topic-number\">\u00c9TATS-UNIS<\/div><h3>\u00c9tats-Unis-Allemagne<\/h3><p>Retourner au p\u00f4le transfrontalier.<\/p><span class=\"tuiw-card-link\">Retour au hub<\/span><\/a>\r\n<\/div><\/div><\/section>\r\n\r\n<section class=\"tuiw-section tuiw-section-soft\"><div class=\"tuiw-wrap tuiw-contact\"><p class=\"tuiw-eyebrow\">Conseils fiscaux \u00c9tats-Unis \u2013 Allemagne<\/p><h2>D\u00e9tenir des investissements dans les deux pays ?<\/h2><p>Nous coordonnons la fiscalit\u00e9 des investissements, l'exposition aux PFIC, les retenues \u00e0 la source, les cr\u00e9dits d'imp\u00f4t \u00e9tranger et la d\u00e9claration.<\/p><a class=\"tuiw-button\" href=\"\/fr\/contact\/\">Discutez de votre situation en mati\u00e8re d'investissement<\/a><\/div><\/section>\r\n<\/div>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<\/div>","protected":false},"excerpt":{"rendered":"<p>HomeUnited States\u2013GermanyInvestments &amp; Withholding Taxes United States\u2013Germany Investments &amp; Withholding Taxes Cross-border portfolios can create different tax results in the United States and Germany. Brokerage accounts, dividends, interest, capital gains, ETFs, mutual funds and withholding taxes must be classified under both systems. Common SituationsKey QuestionsTechnical GuidesGerman Perspective Overview The same investment can be treated differently [&hellip;]<\/p>\n","protected":false},"author":2,"featured_media":0,"parent":15689,"menu_order":5,"comment_status":"closed","ping_status":"closed","template":"","meta":{"_acf_changed":false,"om_disable_all_campaigns":false,"_monsterinsights_skip_tracking":false,"footnotes":""},"class_list":["post-15686","page","type-page","status-publish","hentry"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO Premium plugin v26.6 (Yoast SEO v28.2) - https:\/\/yoast.com\/product\/yoast-seo-premium-wordpress\/ -->\n<title>U.S.\u2013Germany Investments &amp; Withholding Taxes | Tax Guide<\/title>\n<meta name=\"description\" content=\"U.S.\u2013Germany tax guidance on investments, dividends, interest, capital gains, withholding taxes and foreign tax credits.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, 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