{"id":15686,"date":"2026-08-26T15:14:05","date_gmt":"2026-08-26T15:14:05","guid":{"rendered":"https:\/\/taxrep.us\/?page_id=15686"},"modified":"2026-09-06T10:05:17","modified_gmt":"2026-09-06T10:05:17","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<div class=\"taxrep-us-de-investments-withholding\">\r\n\r\n<section class=\"tuiw-hero\"><div class=\"tuiw-wrap tuiw-hero-content\">\r\n<div class=\"tuiw-breadcrumb\">\r\n<span><a href=\"\/fr\/\">Accueil<\/a><\/span>\r\n<span><a href=\"\/fr\/etats-unis-allemagne\/\">\u00c9tats-Unis-Allemagne<\/a><\/span>\r\n<span>Placements et retenues \u00e0 la source<\/span>\r\n<\/div>\r\n<p class=\"tuiw-eyebrow\">Relations \u00c9tats-Unis - Allemagne \u00b7 Perspective am\u00e9ricaine<\/p>\r\n<h1>Placements et retenues \u00e0 la source<\/h1>\r\n<p class=\"tuiw-lead\">Comment les \u00c9tats-Unis taxent-ils les investissements allemands et autres investissements \u00e9trangers d\u00e9tenus par des citoyens am\u00e9ricains, des titulaires de carte verte et d'autres contribuables am\u00e9ricains ? Sur taxrep.us, l'accent est mis sur le c\u00f4t\u00e9 am\u00e9ricain : fiscalit\u00e9 mondiale, r\u00e8gles PFIC, formulaire 8621, retenue \u00e0 la source am\u00e9ricaine, cr\u00e9dits pour imp\u00f4t \u00e9tranger, FBAR, formulaire 8938 et d\u00e9claration fiscale am\u00e9ricaine apr\u00e8s un d\u00e9m\u00e9nagement entre les \u00c9tats-Unis et l'Allemagne.<\/p>\r\n<nav class=\"tuiw-jump-nav\">\r\n<a class=\"tuiw-jump-link\" href=\"#us-foundations\">Fondations am\u00e9ricaines<\/a>\r\n<a class=\"tuiw-jump-link\" href=\"#topics\">Sujets fiscaux am\u00e9ricains<\/a>\r\n<a class=\"tuiw-jump-link\" href=\"#situations\">Situations courantes<\/a>\r\n<a class=\"tuiw-jump-link\" href=\"#german-side\">Perspective allemande<\/a>\r\n<\/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\">\r\n<p class=\"tuiw-eyebrow\">Fiscalit\u00e9 am\u00e9ricaine d'abord<\/p>\r\n<h2>Pour les contribuables am\u00e9ricains, les investissements \u00e9trangers font toujours partie du syst\u00e8me fiscal am\u00e9ricain<\/h2>\r\n<p class=\"tuiw-lead\">Les citoyens am\u00e9ricains et les titulaires de cartes vertes restent g\u00e9n\u00e9ralement assujettis \u00e0 l'imp\u00f4t f\u00e9d\u00e9ral sur le revenu des \u00c9tats-Unis sur leur revenu mondial, m\u00eame apr\u00e8s avoir d\u00e9m\u00e9nag\u00e9 en Allemagne.<\/p>\r\n<p>Cela signifie que les comptes bancaires allemands, les comptes de courtage, les ETF, les fonds communs de placement, les dividendes, les int\u00e9r\u00eats et les plus-values peuvent continuer d'avoir des cons\u00e9quences fiscales et d\u00e9claratives aux \u00c9tats-Unis. La classification am\u00e9ricaine de l'investissement est essentielle : un produit qui est ordinaire selon le droit fiscal allemand peut s'av\u00e9rer extr\u00eamement complexe selon les r\u00e8gles am\u00e9ricaines.<\/p>\r\n<p>L'imposition allemande du m\u00eame investissement fait l'objet d'une analyse distincte et est trait\u00e9e sur taxrep.de.<\/p>\r\n<\/div>\r\n<aside class=\"tuiw-side-box\">\r\n<h3>Principaux enjeux am\u00e9ricains<\/h3>\r\n<ul class=\"tuiw-side-list\">\r\n<li>la fiscalit\u00e9 mondiale<\/li>\r\n<li>PFIC \/ Formulaire 8621<\/li>\r\n<li>fonds communs de placement \u00e9trangers et ETF<\/li>\r\n<li>Dividendes et gains en capital am\u00e9ricains<\/li>\r\n<li>Cr\u00e9dit d'imp\u00f4t \u00e9tranger \/ Formulaire 1116<\/li>\r\n<li>FBAR<\/li>\r\n<li>Formulaire 8938<\/li>\r\n<li>co\u00fbt d'acquisition et d\u00e9claration fiscale apr\u00e8s un d\u00e9m\u00e9nagement<\/li>\r\n<\/ul>\r\n<\/aside>\r\n<\/div><\/div><\/section>\r\n\r\n<section id=\"us-foundations\" class=\"tuiw-section tuiw-section-soft\"><div class=\"tuiw-wrap\">\r\n<p class=\"tuiw-eyebrow\">Cadre fiscal am\u00e9ricain<\/p>\r\n<h2>Quatre questions d\u00e9terminent le traitement am\u00e9ricain<\/h2>\r\n<div class=\"tuiw-step-grid\">\r\n<div class=\"tuiw-step\"><div class=\"tuiw-step-no\">01<\/div><h3>\u00cates-vous un contribuable am\u00e9ricain ?<\/h3><p>La citoyennet\u00e9, le statut de r\u00e9sident permanent (carte verte) et la r\u00e9sidence fiscale am\u00e9ricaine d\u00e9terminent si les revenus de placements mondiaux restent soumis \u00e0 l'imp\u00f4t am\u00e9ricain.<\/p><\/div>\r\n<div class=\"tuiw-step\"><div class=\"tuiw-step-no\">02<\/div><h3>Quel est l'investissement ?<\/h3><p>Action individuelle, obligation, ETF am\u00e9ricain, ETF allemand, fonds commun de placement, REIT ou un autre produit financier ?<\/p><\/div>\r\n<div class=\"tuiw-step\"><div class=\"tuiw-step-no\">03<\/div><h3>Une d\u00e9claration sp\u00e9ciale aux \u00c9tats-Unis est-elle requise ?<\/h3><p>Les fonds \u00e9trangers, les comptes \u00e9trangers et les actifs financiers \u00e9trangers peuvent d\u00e9clencher le formulaire 8621, le FBAR ou le formulaire 8938.<\/p><\/div>\r\n<div class=\"tuiw-step\"><div class=\"tuiw-step-no\">04<\/div><h3>Quel imp\u00f4t \u00e9tranger a \u00e9t\u00e9 pay\u00e9 ?<\/h3><p>L'imp\u00f4t allemand peut potentiellement r\u00e9duire la double imposition am\u00e9ricaine gr\u00e2ce \u00e0 des cr\u00e9dits d'imp\u00f4t \u00e9tranger, sous r\u00e9serve des limitations am\u00e9ricaines.<\/p><\/div>\r\n<\/div>\r\n<\/div><\/section>\r\n\r\n<section id=\"topics\" class=\"tuiw-section\"><div class=\"tuiw-wrap\">\r\n<p class=\"tuiw-eyebrow\">Sujets fiscaux am\u00e9ricains<\/p>\r\n<h2>Les principaux enjeux am\u00e9ricains pour les investissements li\u00e9s \u00e0 l'Allemagne<\/h2>\r\n<div class=\"tuiw-topic-grid\">\r\n\r\n<a class=\"tuiw-topic-card\" href=\"\/fr\/etats-unis-allemagne\/fonds-negocies-en-bourse-allemands-contribuable-americain\/\">\r\n<div class=\"tuiw-topic-number\">PFIC<\/div>\r\n<h3>Fonds n\u00e9goci\u00e9s en bourse (ETF) et fonds communs de placement allemands<\/h3>\r\n<p>De nombreux fonds non am\u00e9ricains peuvent \u00eatre class\u00e9s comme des PFIC, ce qui entra\u00eene l'obligation de d\u00e9poser le formulaire 8621 et un traitement fiscal am\u00e9ricain potentiellement punitif.<\/p>\r\n<span class=\"tuiw-card-link\">Explorez les r\u00e8gles relatives aux PFIC<\/span>\r\n<\/a>\r\n\r\n<a class=\"tuiw-topic-card\" href=\"\/fr\/etats-unis-allemagne\/german-brokerage-fbar-fatca\/\">\r\n<div class=\"tuiw-topic-number\">RAPPORT<\/div>\r\n<h3>Comptes en Allemagne, FBAR &amp; FATCA<\/h3>\r\n<p>Les comptes bancaires et de courtage allemands peuvent d\u00e9clencher l'obligation de d\u00e9claration des formulaires 114 du FinCEN et 8938, m\u00eame lorsque les revenus sont \u00e9galement d\u00e9clar\u00e9s ailleurs.<\/p>\r\n<span class=\"tuiw-card-link\">Explorer les rapports<\/span>\r\n<\/a>\r\n\r\n<a class=\"tuiw-topic-card\" href=\"\/fr\/etats-unis-allemagne\/us-withholding-tax-german-resident\/\">\r\n<div class=\"tuiw-topic-number\">FTC<\/div>\r\n<h3>Cr\u00e9dits pour imp\u00f4t \u00e9tranger<\/h3>\r\n<p>L'imp\u00f4t sur le revenu allemand sur les revenus de placements peut potentiellement \u00eatre imputable sur l'imp\u00f4t f\u00e9d\u00e9ral sur le revenu des \u00c9tats-Unis, sous r\u00e9serve de r\u00e8gles de source, de \u00ab panier \u00bb et de limitation.<\/p>\r\n<span class=\"tuiw-card-link\">Explorer les cr\u00e9dits d'imp\u00f4t<\/span>\r\n<\/a>\r\n\r\n<a class=\"tuiw-topic-card\" href=\"\/fr\/etats-unis-allemagne\/investment-planning-before-moving-germany\/\">\r\n<div class=\"tuiw-topic-number\">D\u00c9PLACER<\/div>\r\n<h3>Planifier avant de d\u00e9m\u00e9nager en Allemagne<\/h3>\r\n<p>Les investissements am\u00e9ricains existants, le prix de revient fiscal et la future imposition allemande doivent \u00eatre examin\u00e9s avant le d\u00e9but de la r\u00e9sidence en Allemagne.<\/p>\r\n<span class=\"tuiw-card-link\">Explorer la planification<\/span>\r\n<\/a>\r\n\r\n<\/div>\r\n<\/div><\/section>\r\n\r\n<section class=\"tuiw-section tuiw-section-soft\"><div class=\"tuiw-wrap\">\r\n<p class=\"tuiw-eyebrow\">PFIC<\/p>\r\n<h2>Les fonds \u00e9trangers constituent l'un des pi\u00e8ges d'investissement am\u00e9ricains les plus importants<\/h2>\r\n<div class=\"tuiw-two-col\">\r\n<div>\r\n<p>De nombreux FNB allemands et europ\u00e9ens, fonds communs de placement et autres v\u00e9hicules d'investissement collectif peuvent \u00eatre soumis au r\u00e9gime des soci\u00e9t\u00e9s \u00e9trang\u00e8res d'investissement passif pour un contribuable am\u00e9ricain.<\/p>\r\n<p>La classification des PFIC peut entra\u00eener le d\u00e9p\u00f4t annuel du formulaire 8621 et des calculs fiscaux qui diff\u00e8rent fondamentalement de la fiscalit\u00e9 am\u00e9ricaine ordinaire des actions et des fonds domicili\u00e9s aux \u00c9tats-Unis. Le r\u00e9sultat d\u00e9pend du fonds, des options disponibles, de la p\u00e9riode de d\u00e9tention et de l'historique des d\u00e9clarations.<\/p>\r\n<p>Pour les contribuables am\u00e9ricains s'installant en Allemagne, le choix des fonds doit par cons\u00e9quent \u00eatre examin\u00e9 avant d'acqu\u00e9rir des fonds d'investissement allemands ou europ\u00e9ens.<\/p>\r\n<\/div>\r\n<aside class=\"tuiw-side-box\">\r\n<h3>Examen des PFIC<\/h3>\r\n<ul class=\"tuiw-side-list\">\r\n<li>classification des fonds<\/li>\r\n<li>D\u00e9claration du formulaire 8621<\/li>\r\n<li>r\u00e9gime des distributions exc\u00e9dentaires par d\u00e9faut<\/li>\r\n<li>\u00c9lection QEF l\u00e0 o\u00f9 disponible<\/li>\r\n<li>option de comptabilisation \u00e0 la valeur de march\u00e9 le cas \u00e9ch\u00e9ant<\/li>\r\n<li>exposition historique aux PFIC<\/li>\r\n<\/ul>\r\n<\/aside>\r\n<\/div>\r\n<\/div><\/section>\r\n\r\n<section class=\"tuiw-section\"><div class=\"tuiw-wrap\">\r\n<p class=\"tuiw-eyebrow\">Cr\u00e9dit d'imp\u00f4t \u00e9tranger<\/p>\r\n<h2>L'imp\u00f4t allemand et l'imp\u00f4t am\u00e9ricain doivent \u00eatre coordonn\u00e9s en vertu des r\u00e8gles de cr\u00e9dit am\u00e9ricaines<\/h2>\r\n<div class=\"tuiw-system-box\">\r\n<div>\r\n<p>Pour un contribuable am\u00e9ricain r\u00e9sidant en Allemagne, un m\u00eame revenu de placement peut \u00eatre impos\u00e9 par l'Allemagne et d\u00e9clar\u00e9 \u00e0 nouveau sur la d\u00e9claration am\u00e9ricaine. La double imposition est souvent trait\u00e9e par le biais du cr\u00e9dit d'imp\u00f4t \u00e9tranger am\u00e9ricain plut\u00f4t que par l'exclusion du revenu de la d\u00e9claration am\u00e9ricaine.<\/p>\r\n<p>L'imputabilit\u00e9 n'est pas automatique. La nature et la source du revenu, la cat\u00e9gorie de l'imp\u00f4t \u00e9tranger et les r\u00e8gles de limitation applicables aux \u00c9tats-Unis doivent \u00eatre examin\u00e9es. Les cr\u00e9dits exc\u00e9dentaires peuvent \u00e9galement poser des probl\u00e8mes de report en avant ou de report en arri\u00e8re.<\/p>\r\n<\/div>\r\n<ul class=\"tuiw-system-points\">\r\n<li>Le formulaire 1116 peut \u00eatre requis<\/li>\r\n<li>revenu de cat\u00e9gorie passive souvent pertinent<\/li>\r\n<li>les r\u00e8gles sources comptent<\/li>\r\n<li>l'imp\u00f4t imputable doit \u00eatre distingu\u00e9 de l'imp\u00f4t remboursable<\/li>\r\n<li>la coordination des trait\u00e9s peut affecter le r\u00e9sultat<\/li>\r\n<li>Le revenu d'une PFIC peut n\u00e9cessiter une analyse distincte<\/li>\r\n<\/ul>\r\n<\/div>\r\n<\/div><\/section>\r\n\r\n<section id=\"situations\" class=\"tuiw-section tuiw-section-soft\"><div class=\"tuiw-wrap\">\r\n<p class=\"tuiw-eyebrow\">Situations courantes<\/p>\r\n<h2>Cas d'investissement typiques du point de vue am\u00e9ricain<\/h2>\r\n<div class=\"tuiw-situation-grid\">\r\n\r\n<article class=\"tuiw-situation-card\">\r\n<h3>Contribuable am\u00e9ricain d\u00e9tenant des fonds ou des ETF allemands<\/h3>\r\n<p>Les fonds allemands ou europ\u00e9ens peuvent d\u00e9clencher une analyse PFIC, le formulaire 8621 et des calculs fiscaux am\u00e9ricains sp\u00e9ciaux.<\/p>\r\n<div class=\"tuiw-tags\"><span class=\"tuiw-tag\">PFIC<\/span><span class=\"tuiw-tag\">Formulaire 8621<\/span><\/div>\r\n<a class=\"tuiw-card-link\" href=\"\/fr\/etats-unis-allemagne\/fonds-negocies-en-bourse-allemands-contribuable-americain\/\">Voir la situation<\/a>\r\n<\/article>\r\n\r\n<article class=\"tuiw-situation-card\">\r\n<h3>Citoyen am\u00e9ricain poss\u00e9dant des comptes bancaires et de courtage en Allemagne<\/h3>\r\n<p>La d\u00e9claration des comptes \u00e0 l'\u00e9tranger peut s'appliquer ind\u00e9pendamment du fait que les comptes g\u00e9n\u00e8rent ou non des revenus imposables.<\/p>\r\n<div class=\"tuiw-tags\"><span class=\"tuiw-tag\">FBAR<\/span><span class=\"tuiw-tag\">Formulaire 8938<\/span><\/div>\r\n<a class=\"tuiw-card-link\" href=\"\/fr\/etats-unis-allemagne\/comptes-dinvestissement-allemands-citoyen-americain\/\">Voir la situation<\/a>\r\n<\/article>\r\n\r\n<article class=\"tuiw-situation-card\">\r\n<h3>Compte de courtage am\u00e9ricain apr\u00e8s un d\u00e9m\u00e9nagement en Allemagne<\/h3>\r\n<p>Le compte reste inclus dans la d\u00e9claration de revenus am\u00e9ricaine, tandis que la r\u00e9sidence en Allemagne cr\u00e9e une couche fiscale allemande distincte.<\/p>\r\n<div class=\"tuiw-tags\"><span class=\"tuiw-tag\">Courtage<\/span><span class=\"tuiw-tag\">Bouger<\/span><\/div>\r\n<a class=\"tuiw-card-link\" href=\"\/fr\/etats-unis-allemagne\/courtier-americain-apres-avoir-demenage-en-allemagne\/\">Voir la situation<\/a>\r\n<\/article>\r\n\r\n<article class=\"tuiw-situation-card\">\r\n<h3>Imp\u00f4t allemand pay\u00e9 sur les revenus de placements<\/h3>\r\n<p>D\u00e9terminer si et dans quelle mesure l'imp\u00f4t allemand peut \u00eatre d\u00e9duit en tant que cr\u00e9dit d'imp\u00f4t \u00e9tranger am\u00e9ricain.<\/p>\r\n<div class=\"tuiw-tags\"><span class=\"tuiw-tag\">FTC<\/span><span class=\"tuiw-tag\">Formulaire 1116<\/span><\/div>\r\n<a class=\"tuiw-card-link\" href=\"\/fr\/etats-unis-allemagne\/us-withholding-tax-german-resident\/\">Voir la situation<\/a>\r\n<\/article>\r\n\r\n<article class=\"tuiw-situation-card\">\r\n<h3>Vente de titres apr\u00e8s le d\u00e9m\u00e9nagement en Allemagne<\/h3>\r\n<p>La base am\u00e9ricaine continue g\u00e9n\u00e9ralement d'importer pour la d\u00e9claration fiscale am\u00e9ricaine, tandis que l'Allemagne peut appliquer sa propre base et ses propres r\u00e8gles en mati\u00e8re de plus-values.<\/p>\r\n<div class=\"tuiw-tags\"><span class=\"tuiw-tag\">Plus-values<\/span><span class=\"tuiw-tag\">Base<\/span><\/div>\r\n<a class=\"tuiw-card-link\" href=\"\/fr\/etats-unis-allemagne\/vente-de-titres-americains-par-un-resident-allemand\/\">Voir la situation<\/a>\r\n<\/article>\r\n\r\n<article class=\"tuiw-situation-card\">\r\n<h3>Planification des investissements avant le d\u00e9m\u00e9nagement<\/h3>\r\n<p>La restructuration du portefeuille avant un d\u00e9m\u00e9nagement peut \u00e9viter de futurs probl\u00e8mes de PFIC, de d\u00e9claration et de base de co\u00fbt.<\/p>\r\n<div class=\"tuiw-tags\"><span class=\"tuiw-tag\">Planification<\/span><span class=\"tuiw-tag\">D\u00e9m\u00e9nagement<\/span><\/div>\r\n<a class=\"tuiw-card-link\" href=\"\/fr\/etats-unis-allemagne\/investment-planning-before-moving-germany\/\">Voir la situation<\/a>\r\n<\/article>\r\n\r\n<\/div>\r\n<\/div><\/section>\r\n\r\n<section id=\"articles\" class=\"tuiw-section\"><div class=\"tuiw-wrap\">\r\n<p class=\"tuiw-eyebrow\">Guides techniques<\/p>\r\n<h2>Guides d'investissement d\u00e9taill\u00e9s aux \u00c9tats-Unis<\/h2>\r\n<div class=\"tuiw-article-grid\">\r\n\r\n<article class=\"tuiw-article-card\"><div class=\"tuiw-article-accent\"><\/div><div class=\"tuiw-article-body\">\r\n<div class=\"tuiw-article-meta\">PFIC<\/div>\r\n<h3>Fonds n\u00e9goci\u00e9s en bourse (ETF) et fonds communs de placement allemands pour les contribuables am\u00e9ricains<\/h3>\r\n<p>Classification des PFIC, formulaire 8621 et m\u00e9thodes d'imposition aux \u00c9tats-Unis.<\/p>\r\n<a class=\"tuiw-card-link\" href=\"\/fr\/etats-unis-allemagne\/fonds-negocies-en-bourse-allemands-contribuable-americain\/\">Lire le guide<\/a>\r\n<\/div><\/article>\r\n\r\n<article class=\"tuiw-article-card\"><div class=\"tuiw-article-accent\"><\/div><div class=\"tuiw-article-body\">\r\n<div class=\"tuiw-article-meta\">Rapport<\/div>\r\n<h3>Comptes de courtage allemands, FBAR et FATCA<\/h3>\r\n<p>D\u00e9claration fiscale am\u00e9ricaine pour les comptes bancaires et d'investissement allemands.<\/p>\r\n<a class=\"tuiw-card-link\" href=\"\/fr\/etats-unis-allemagne\/german-brokerage-fbar-fatca\/\">Lire le guide<\/a>\r\n<\/div><\/article>\r\n\r\n<article class=\"tuiw-article-card\"><div class=\"tuiw-article-accent\"><\/div><div class=\"tuiw-article-body\">\r\n<div class=\"tuiw-article-meta\">Courtage<\/div>\r\n<h3>Compte de courtage am\u00e9ricain apr\u00e8s un d\u00e9m\u00e9nagement en Allemagne<\/h3>\r\n<p>D\u00e9claration aux \u00c9tats-Unis, base et coordination transfrontali\u00e8re.<\/p>\r\n<a class=\"tuiw-card-link\" href=\"\/fr\/etats-unis-allemagne\/courtier-americain-apres-avoir-demenage-en-allemagne\/\">Lire le guide<\/a>\r\n<\/div><\/article>\r\n\r\n<article class=\"tuiw-article-card\"><div class=\"tuiw-article-accent\"><\/div><div class=\"tuiw-article-body\">\r\n<div class=\"tuiw-article-meta\">Cr\u00e9dit d'imp\u00f4t \u00e9tranger<\/div>\r\n<h3>Imp\u00f4t allemand et cr\u00e9dits d'imp\u00f4t \u00e9tranger des \u00c9tats-Unis<\/h3>\r\n<p>Formulaire 1116, revenu de cat\u00e9gorie passive et all\u00e8gement de la double imposition.<\/p>\r\n<a class=\"tuiw-card-link\" href=\"\/fr\/etats-unis-allemagne\/us-withholding-tax-german-resident\/\">Lire le guide<\/a>\r\n<\/div><\/article>\r\n\r\n<article class=\"tuiw-article-card\"><div class=\"tuiw-article-accent\"><\/div><div class=\"tuiw-article-body\">\r\n<div class=\"tuiw-article-meta\">Plus-values<\/div>\r\n<h3>Vente de titres en \u00e9tant r\u00e9sident en Allemagne<\/h3>\r\n<p>Base am\u00e9ricaine, gains en capital et interaction avec la fiscalit\u00e9 allemande.<\/p>\r\n<a class=\"tuiw-card-link\" href=\"\/fr\/etats-unis-allemagne\/vente-de-titres-americains-par-un-resident-allemand\/\">Lire le guide<\/a>\r\n<\/div><\/article>\r\n\r\n<article class=\"tuiw-article-card\"><div class=\"tuiw-article-accent\"><\/div><div class=\"tuiw-article-body\">\r\n<div class=\"tuiw-article-meta\">Planification<\/div>\r\n<h3>Planification des investissements avant de d\u00e9m\u00e9nager en Allemagne<\/h3>\r\n<p>PFIC, base de co\u00fbt, d\u00e9claration et r\u00e9examen du portefeuille avant le d\u00e9m\u00e9nagement.<\/p>\r\n<a class=\"tuiw-card-link\" href=\"\/fr\/etats-unis-allemagne\/investment-planning-before-moving-germany\/\">Lire le guide<\/a>\r\n<\/div><\/article>\r\n\r\n<\/div>\r\n<\/div><\/section>\r\n\r\n<section id=\"german-side\" class=\"tuiw-section tuiw-section-soft\"><div class=\"tuiw-wrap\">\r\n<p class=\"tuiw-eyebrow\">L'autre c\u00f4t\u00e9 de l'affaire<\/p>\r\n<h2>Perspective allemande sur les investissements<\/h2>\r\n<div class=\"tuiw-two-col\">\r\n<div>\r\n<p>taxrep.us se concentre sur la fiscalit\u00e9 et les d\u00e9clarations am\u00e9ricaines. Si l'investisseur r\u00e9side ou est imposable en Allemagne, le m\u00eame portefeuille doit \u00e9galement \u00eatre examin\u00e9 au regard des r\u00e8gles fiscales allemandes sur le revenu et les investissements.<\/p>\r\n<p>La page TaxRep allemande traite de la fiscalit\u00e9 allemande sur les dividendes, les int\u00e9r\u00eats et les plus-values, de la loi allemande sur l'imp\u00f4t sur les investissements, de l'annexe KAP (Anlage KAP), de la retenue \u00e0 la source am\u00e9ricaine et de l'all\u00e8gement fiscal conventionnel du point de vue allemand.<\/p>\r\n<\/div>\r\n<aside class=\"tuiw-side-box\">\r\n<h3>Sujets du c\u00f4t\u00e9 allemand<\/h3>\r\n<ul class=\"tuiw-side-list\">\r\n<li>Imposition des dividendes et des int\u00e9r\u00eats en Allemagne<\/li>\r\n<li>Imposition des plus-values en Allemagne<\/li>\r\n<li>Loi allemande sur l'imp\u00f4t sur les investissements<\/li>\r\n<li>ETFs am\u00e9ricains selon le droit fiscal allemand<\/li>\r\n<li>Anlage KAP<\/li>\r\n<li>cr\u00e9dit d'imp\u00f4t retenu \u00e0 la source aux \u00c9tats-Unis<\/li>\r\n<\/ul>\r\n<\/aside>\r\n<\/div>\r\n<div class=\"tuiw-sister\">\r\n<div><h3>Poursuivre avec le point de vue de TaxRep en Allemagne<\/h3><p>Ouvrez la perspective fiscale allemande en langue anglaise sur taxrep.de.<\/p><\/div>\r\n<a class=\"tuiw-button tuiw-button-alt\" href=\"https:\/\/taxrep.de\/en\/fachwissen\/deutschland-usa\/kapitalanlagen-und-quellensteuern\/\">Une perspective allemande ouverte<\/a>\r\n<\/div>\r\n<\/div><\/section>\r\n\r\n<section class=\"tuiw-section\"><div class=\"tuiw-wrap\">\r\n<p class=\"tuiw-eyebrow\">Sujets connexes<\/p>\r\n<h2>Orientations connexes entre les \u00c9tats-Unis et l'Allemagne<\/h2>\r\n<div class=\"tuiw-topic-grid\">\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 et le statut aux \u00c9tats-Unis d\u00e9terminent 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\">RAPPORT<\/div><h3>D\u00e9clarations fiscales et rapports<\/h3><p>FBAR, FATCA, formulaire 8621 et conformit\u00e9 annuelle am\u00e9ricaine.<\/p><span class=\"tuiw-card-link\">Explorer les rapports<\/span><\/a>\r\n<a class=\"tuiw-topic-card\" href=\"\/fr\/etats-unis-allemagne\/retirement-pensions\/\"><div class=\"tuiw-topic-number\">RETRAITE<\/div><h3>Retraite et pensions<\/h3><p>Les IRA, les 401(k) et les r\u00e9gimes de retraite allemands.<\/p><span class=\"tuiw-card-link\">Explorez la retraite<\/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>\r\n<\/div><\/section>\r\n\r\n<section class=\"tuiw-section tuiw-section-soft\"><div class=\"tuiw-wrap tuiw-contact\">\r\n<p class=\"tuiw-eyebrow\">Conseils fiscaux \u00c9tats-Unis \u2013 Allemagne<\/p>\r\n<h2>D\u00e9tenez-vous des placements allemands ou d'autres placements \u00e9trangers en tant que contribuable am\u00e9ricain ?<\/h2>\r\n<p>Nous analysons l'exposition aux PFIC, le formulaire 8621, la fiscalit\u00e9 am\u00e9ricaine des revenus de placement, les cr\u00e9dits pour imp\u00f4t \u00e9tranger, le FBAR et le formulaire 8938, et coordonnons le r\u00e9sultat am\u00e9ricain avec le traitement fiscal allemand distinct si n\u00e9cessaire.<\/p>\r\n<a class=\"tuiw-button\" href=\"\/fr\/contact\/\">Discutez de votre situation en mati\u00e8re d'investissement<\/a>\r\n<\/div><\/section>\r\n\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>Home United States\u2013Germany Investments &amp; Withholding Taxes United States\u2013Germany \u00b7 U.S. Perspective Investments &amp; Withholding Taxes How does the United States tax German and other foreign investments held by U.S. citizens, green-card holders and other U.S. taxpayers? On taxrep.us, the focus is the U.S. side: worldwide taxation, PFIC rules, Form 8621, U.S. withholding, foreign tax [&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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