{"id":15962,"date":"2026-08-27T13:03:49","date_gmt":"2026-08-27T13:03:49","guid":{"rendered":"https:\/\/taxrep.us\/?page_id=15962"},"modified":"2026-08-27T13:05:18","modified_gmt":"2026-08-27T13:05:18","slug":"residence-principale-etats-unis-allemagne","status":"publish","type":"page","link":"https:\/\/taxrep.us\/fr\/united-states-germany\/primary-residence-us-germany\/","title":{"rendered":"r\u00e9sidence-principale-\u00e9tats-unis-allemagne"},"content":{"rendered":"<div data-elementor-type=\"wp-page\" data-elementor-id=\"15962\" class=\"elementor elementor-15962\">\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-primary-residence-us-germany,\r\n.taxrep-us-de-primary-residence-us-germany * {\r\n  box-sizing: border-box;\r\n}\r\n\r\n.taxrep-us-de-primary-residence-us-germany {\r\n  --tuprr-navy: #0e2942;\r\n  --tuprr-navy-light: #173c5d;\r\n  --tuprr-blue: #2b6f97;\r\n  --tuprr-blue-soft: #eaf3f8;\r\n  --tuprr-red: #d94141;\r\n  --tuprr-red-soft: #fbecec;\r\n  --tuprr-text: #1c2b38;\r\n  --tuprr-muted: #617181;\r\n  --tuprr-line: #dbe3e8;\r\n  --tuprr-soft: #f4f7f9;\r\n  --tuprr-white: #ffffff;\r\n  --tuprr-shadow: 0 16px 42px rgba(14, 41, 66, 0.10);\r\n  --tuprr-width: 1180px;\r\n\r\n  color: var(--tuprr-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-primary-residence-us-germany a {\r\n  color: inherit;\r\n  text-decoration: none;\r\n}\r\n\r\n.tuprr-wrap {\r\n  width: min(calc(100% - 40px), var(--tuprr-width));\r\n  margin-inline: auto;\r\n}\r\n\r\n.tuprr-section {\r\n  padding: 82px 0;\r\n}\r\n\r\n.tuprr-section-soft {\r\n  background: var(--tuprr-soft);\r\n}\r\n\r\n.tuprr-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(--tuprr-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.tuprr-eyebrow::before {\r\n  content: \"\";\r\n  width: 28px;\r\n  height: 3px;\r\n  border-radius: 999px;\r\n  background: var(--tuprr-red);\r\n}\r\n\r\n.taxrep-us-de-primary-residence-us-germany h1,\r\n.taxrep-us-de-primary-residence-us-germany h2,\r\n.taxrep-us-de-primary-residence-us-germany h3 {\r\n  margin-top: 0;\r\n  color: var(--tuprr-navy);\r\n  line-height: 1.14;\r\n  letter-spacing: -0.025em;\r\n}\r\n\r\n.taxrep-us-de-primary-residence-us-germany 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-primary-residence-us-germany h2 {\r\n  margin-bottom: 18px;\r\n  font-size: clamp(2rem, 3.2vw, 3rem);\r\n}\r\n\r\n.taxrep-us-de-primary-residence-us-germany h3 {\r\n  margin-bottom: 11px;\r\n  font-size: 1.38rem;\r\n}\r\n\r\n.taxrep-us-de-primary-residence-us-germany p {\r\n  margin: 0 0 18px;\r\n}\r\n\r\n.tuprr-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.tuprr-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.tuprr-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.tuprr-hero-content {\r\n  position: relative;\r\n  z-index: 1;\r\n}\r\n\r\n.tuprr-breadcrumb {\r\n  display: flex;\r\n  flex-wrap: wrap;\r\n  gap: 7px;\r\n  margin-bottom: 18px;\r\n  color: var(--tuprr-muted);\r\n  font-size: 0.9rem;\r\n}\r\n\r\n.tuprr-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.tuprr-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.tuprr-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(--tuprr-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.tuprr-jump-link:hover {\r\n  transform: translateY(-2px);\r\n  border-color: var(--tuprr-blue);\r\n  background: #fff;\r\n}\r\n\r\n\/* INTRO *\/\r\n\r\n.tuprr-intro {\r\n  max-width: 900px;\r\n}\r\n\r\n.tuprr-intro strong {\r\n  color: var(--tuprr-navy);\r\n}\r\n\r\n\/* TOPICS *\/\r\n\r\n.tuprr-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.tuprr-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(--tuprr-line);\r\n  border-radius: 20px;\r\n  background: var(--tuprr-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.tuprr-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(--tuprr-blue);\r\n}\r\n\r\n.tuprr-topic-card:nth-child(2n)::before {\r\n  background: var(--tuprr-red);\r\n}\r\n\r\n.tuprr-topic-card:nth-child(4n)::before {\r\n  background: var(--tuprr-navy);\r\n}\r\n\r\n.tuprr-topic-card:hover {\r\n  transform: translateY(-5px);\r\n  border-color: rgba(43, 111, 151, 0.42);\r\n  box-shadow: var(--tuprr-shadow);\r\n}\r\n\r\n.tuprr-topic-number {\r\n  margin-bottom: 13px;\r\n  color: var(--tuprr-blue);\r\n  font-size: 0.75rem;\r\n  font-weight: 850;\r\n  letter-spacing: 0.08em;\r\n}\r\n\r\n.tuprr-topic-card p {\r\n  margin-bottom: 24px;\r\n  color: var(--tuprr-muted);\r\n}\r\n\r\n.tuprr-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(--tuprr-navy);\r\n  font-weight: 780;\r\n}\r\n\r\n.tuprr-card-link::after {\r\n  content: \"\u2192\";\r\n  transition: transform 0.18s ease;\r\n}\r\n\r\n.tuprr-topic-card:hover .tuprr-card-link::after,\r\n.tuprr-situation-card:hover .tuprr-card-link::after,\r\n.tuprr-article-card:hover .tuprr-card-link::after {\r\n  transform: translateX(4px);\r\n}\r\n\r\n\/* SYSTEM *\/\r\n\r\n.tuprr-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(--tuprr-line);\r\n  border-radius: 20px;\r\n  background: var(--tuprr-white);\r\n}\r\n\r\n.tuprr-system-box p:last-child {\r\n  margin-bottom: 0;\r\n}\r\n\r\n.tuprr-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.tuprr-system-points li {\r\n  position: relative;\r\n  padding-left: 24px;\r\n  color: var(--tuprr-muted);\r\n}\r\n\r\n.tuprr-system-points li::before {\r\n  content: \"\u2713\";\r\n  position: absolute;\r\n  left: 0;\r\n  color: var(--tuprr-blue);\r\n  font-weight: 900;\r\n}\r\n\r\n\/* SITUATIONS *\/\r\n\r\n.tuprr-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.tuprr-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(--tuprr-line);\r\n  border-radius: 18px;\r\n  background: var(--tuprr-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.tuprr-situation-card:hover {\r\n  transform: translateY(-4px);\r\n  box-shadow: var(--tuprr-shadow);\r\n}\r\n\r\n.tuprr-situation-card p {\r\n  color: var(--tuprr-muted);\r\n}\r\n\r\n.tuprr-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.tuprr-tag {\r\n  display: inline-flex;\r\n  padding: 5px 9px;\r\n  border-radius: 999px;\r\n  background: var(--tuprr-blue-soft);\r\n  color: var(--tuprr-blue);\r\n  font-size: 0.73rem;\r\n  font-weight: 700;\r\n}\r\n\r\n\/* ARTICLES *\/\r\n\r\n.tuprr-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.tuprr-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(--tuprr-line);\r\n  border-radius: 18px;\r\n  background: var(--tuprr-white);\r\n  transition:\r\n    transform 0.2s ease,\r\n    box-shadow 0.2s ease;\r\n}\r\n\r\n.tuprr-article-card:hover {\r\n  transform: translateY(-4px);\r\n  box-shadow: var(--tuprr-shadow);\r\n}\r\n\r\n.tuprr-article-accent {\r\n  height: 6px;\r\n  background: var(--tuprr-blue);\r\n}\r\n\r\n.tuprr-article-card:nth-child(3n + 1) .tuprr-article-accent {\r\n  background: var(--tuprr-red);\r\n}\r\n\r\n.tuprr-article-card:nth-child(3n + 3) .tuprr-article-accent {\r\n  background: var(--tuprr-navy);\r\n}\r\n\r\n.tuprr-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.tuprr-article-meta {\r\n  margin-bottom: 11px;\r\n  color: var(--tuprr-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.tuprr-article-body p {\r\n  color: var(--tuprr-muted);\r\n}\r\n\r\n\/* SEARCH *\/\r\n\r\n.tuprr-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(--tuprr-line);\r\n  border-radius: 18px;\r\n  background: var(--tuprr-blue-soft);\r\n}\r\n\r\n.tuprr-search-box p {\r\n  margin-bottom: 0;\r\n  color: #506b7e;\r\n}\r\n\r\n\/* TOOLS *\/\r\n\r\n.tuprr-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(--tuprr-navy);\r\n  box-shadow: 0 22px 48px rgba(14, 41, 66, 0.22);\r\n}\r\n\r\n.tuprr-tool-box h2,\r\n.tuprr-tool-box p {\r\n  color: var(--tuprr-white);\r\n}\r\n\r\n.tuprr-tool-box p {\r\n  color: rgba(255, 255, 255, 0.76);\r\n}\r\n\r\n.tuprr-tool-links {\r\n  display: grid;\r\n  gap: 10px;\r\n}\r\n\r\n.tuprr-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(--tuprr-white);\r\n  font-weight: 720;\r\n}\r\n\r\n.tuprr-tool-link::after {\r\n  content: \"\u2192\";\r\n}\r\n\r\n\/* BUTTONS *\/\r\n\r\n.tuprr-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(--tuprr-navy);\r\n  color: var(--tuprr-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.tuprr-button-alt {\r\n  background: var(--tuprr-blue);\r\n}\r\n\r\n.tuprr-contact {\r\n  text-align: center;\r\n}\r\n\r\n.tuprr-contact p {\r\n  max-width: 760px;\r\n  margin-inline: auto;\r\n  color: var(--tuprr-muted);\r\n}\r\n\r\n\/* RESPONSIVE *\/\r\n\r\n@media (max-width: 1060px) {\r\n  .tuprr-topic-grid {\r\n    grid-template-columns: repeat(2, minmax(0, 1fr));\r\n  }\r\n\r\n  .tuprr-situation-grid,\r\n  .tuprr-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  .tuprr-system-box,\r\n  .tuprr-tool-box,\r\n  .tuprr-search-box {\r\n    grid-template-columns: 1fr;\r\n  }\r\n}\r\n\r\n@media (max-width: 680px) {\r\n  .tuprr-wrap {\r\n    width: min(calc(100% - 28px), var(--tuprr-width));\r\n  }\r\n\r\n  .tuprr-section {\r\n    padding: 62px 0;\r\n  }\r\n\r\n  .tuprr-hero {\r\n    padding: 68px 0 58px;\r\n  }\r\n\r\n  .tuprr-jump-link {\r\n    width: 100%;\r\n  }\r\n\r\n  .tuprr-topic-grid,\r\n  .tuprr-situation-grid,\r\n  .tuprr-article-grid {\r\n    grid-template-columns: 1fr;\r\n  }\r\n\r\n  .tuprr-system-box,\r\n  .tuprr-tool-box {\r\n    padding: 29px 24px;\r\n  }\r\n\r\n  .tuprr-button {\r\n    width: 100%;\r\n  }\r\n}\r\n<\/style>\r\n\r\n<style>\r\n.taxrep-us-de-primary-residence-us-germany .tuprr-hero h1 {\r\n  max-width: 1020px;\r\n}\r\n\r\n.tuprr-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(--tuprr-blue-soft);\r\n  color: var(--tuprr-blue);\r\n  font-size: 0.78rem;\r\n  font-weight: 800;\r\n}\r\n\r\n.tuprr-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.tuprr-side-box {\r\n  padding: 28px;\r\n  border: 1px solid var(--tuprr-line);\r\n  border-radius: 18px;\r\n  background: var(--tuprr-white);\r\n  box-shadow: 0 8px 24px rgba(14,41,66,.045);\r\n}\r\n\r\n.tuprr-side-box h3 {\r\n  font-size: 1.22rem;\r\n}\r\n\r\n.tuprr-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.tuprr-side-list li {\r\n  position: relative;\r\n  padding-left: 23px;\r\n  color: var(--tuprr-muted);\r\n}\r\n\r\n.tuprr-side-list li::before {\r\n  content: \"\u2192\";\r\n  position: absolute;\r\n  left: 0;\r\n  color: var(--tuprr-blue);\r\n  font-weight: 900;\r\n}\r\n\r\n.tuprr-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.tuprr-step {\r\n  padding: 25px;\r\n  border: 1px solid var(--tuprr-line);\r\n  border-radius: 18px;\r\n  background: var(--tuprr-white);\r\n}\r\n\r\n.tuprr-step-no {\r\n  margin-bottom: 10px;\r\n  color: var(--tuprr-red);\r\n  font-size: .75rem;\r\n  font-weight: 850;\r\n  letter-spacing: .08em;\r\n}\r\n\r\n.tuprr-step p {\r\n  margin-bottom: 0;\r\n  color: var(--tuprr-muted);\r\n}\r\n\r\n.tuprr-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.tuprr-question-card {\r\n  padding: 24px 25px;\r\n  border: 1px solid var(--tuprr-line);\r\n  border-radius: 16px;\r\n  background: var(--tuprr-white);\r\n}\r\n\r\n.tuprr-question-card h3 {\r\n  font-size: 1.18rem;\r\n}\r\n\r\n.tuprr-question-card p {\r\n  margin-bottom: 0;\r\n  color: var(--tuprr-muted);\r\n}\r\n\r\n.tuprr-note {\r\n  margin-top: 34px;\r\n  padding: 24px 27px;\r\n  border-left: 5px solid var(--tuprr-blue);\r\n  border-radius: 0 14px 14px 0;\r\n  background: var(--tuprr-blue-soft);\r\n}\r\n\r\n.tuprr-note p:last-child {\r\n  margin-bottom: 0;\r\n}\r\n\r\n.tuprr-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(--tuprr-line);\r\n  border-radius: 18px;\r\n  background: var(--tuprr-white);\r\n}\r\n\r\n.tuprr-sister p {\r\n  margin-bottom: 0;\r\n  color: var(--tuprr-muted);\r\n}\r\n\r\n@media (max-width: 980px) {\r\n  .tuprr-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  .tuprr-two-col,\r\n  .tuprr-sister {\r\n    grid-template-columns: 1fr;\r\n  }\r\n}\r\n\r\n@media (max-width: 680px) {\r\n  .tuprr-step-grid,\r\n  .tuprr-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\r\n\r\n\r\n\r\n\r\n\r\n\r\n\r\n<div class=\"taxrep-us-de-primary-residence-us-germany\">\r\n\r\n  <section class=\"tuprr-hero\">\r\n    <div class=\"tuprr-wrap tuprr-hero-content\">\r\n      <div class=\"tuprr-breadcrumb\" aria-label=\"Fil d&#039;Ariane\">\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><a href=\"\/fr\/etats-unis-allemagne\/immobilier\/\">Immobilier<\/a><\/span>\r\n        <span>R\u00e9sidence principale : \u00c9tats-Unis \u2013 Allemagne<\/span>\r\n      <\/div>\r\n\r\n      <p class=\"tuprr-eyebrow\">Sc\u00e9nario de vente immobili\u00e8re entre les \u00c9tats-Unis et l'Allemagne<\/p>\r\n      <h1>R\u00e9sidence principale : Probl\u00e8mes fiscaux entre les \u00c9tats-Unis et l'Allemagne<\/h1>\r\n\r\n      <p class=\"tuprr-lead\">\r\n        Un logement qui sert de r\u00e9sidence principale aux \u00c9tats-Unis ou en Allemagne peut b\u00e9n\u00e9ficier d'un traitement fiscal favorable lors de sa vente, mais les deux pays appliquent des r\u00e8gles diff\u00e9rentes. Un d\u00e9m\u00e9nagement entre les \u00c9tats-Unis et l'Allemagne peut par cons\u00e9quent cr\u00e9er des d\u00e9calages dans les p\u00e9riodes de r\u00e9sidence, le calcul des plus-values, les exon\u00e9rations et l'all\u00e8gement du cr\u00e9dit d'imp\u00f4t \u00e9tranger.\r\n      <\/p>\r\n\r\n      <nav class=\"tuprr-jump-nav\" aria-label=\"Sections de page\">\r\n        <a class=\"tuprr-jump-link\" href=\"#overview\">Vue d'ensemble<\/a>\r\n        <a class=\"tuprr-jump-link\" href=\"#us-rules\">R\u00e8gles am\u00e9ricaines<\/a>\r\n        <a class=\"tuprr-jump-link\" href=\"#german-rules\">R\u00e8gles allemandes<\/a>\r\n        <a class=\"tuprr-jump-link\" href=\"#move\">Apr\u00e8s un d\u00e9m\u00e9nagement<\/a>\r\n        <a class=\"tuprr-jump-link\" href=\"#records\">Enregistrements<\/a>\r\n      <\/nav>\r\n    <\/div>\r\n  <\/section>\r\n\r\n  <section id=\"overview\" class=\"tuprr-section\">\r\n    <div class=\"tuprr-wrap\">\r\n      <div class=\"tuprr-two-col\">\r\n        <div class=\"tuprr-intro\">\r\n          <p class=\"tuprr-eyebrow\">Vue d'ensemble<\/p>\r\n          <h2>L'exon\u00e9ration de la r\u00e9sidence principale n'est pas identique aux \u00c9tats-Unis et en Allemagne.<\/h2>\r\n\r\n          <p class=\"tuprr-lead\">\r\n            Un bien immobilier peut \u00eatre qualifi\u00e9 de r\u00e9sidence principale selon les r\u00e8gles d'un pays tout en produisant un r\u00e9sultat diff\u00e9rent dans l'autre. Cela importe particuli\u00e8rement lorsque le bien est vendu apr\u00e8s un d\u00e9m\u00e9nagement.\r\n          <\/p>\r\n\r\n          <p>\r\n            L'analyse doit suivre la propri\u00e9t\u00e9, l'usage personnel, les p\u00e9riodes de location, les dates de d\u00e9m\u00e9nagement, la date de vente, la d\u00e9pr\u00e9ciation ant\u00e9rieure et le statut fiscal du vendeur dans les deux pays.\r\n          <\/p>\r\n        <\/div>\r\n\r\n        <aside class=\"tuprr-side-box\">\r\n          <h3>Questions \u00e0 r\u00e9soudre<\/h3>\r\n          <ul class=\"tuprr-side-list\">\r\n            <li>Quelle propri\u00e9t\u00e9 \u00e9tait la r\u00e9sidence principale ?<\/li>\r\n            <li>Combien de temps a-t-il \u00e9t\u00e9 poss\u00e9d\u00e9 et occup\u00e9 ?<\/li>\r\n            <li>A a-t-il \u00e9t\u00e9 lou\u00e9 avant ou apr\u00e8s le d\u00e9m\u00e9nagement ?<\/li>\r\n            <li>L'all\u00e8gement fiscal sur la vente de r\u00e9sidence principale aux \u00c9tats-Unis s'applique-t-il ?<\/li>\r\n            <li>Comment l'Allemagne traite-t-elle la vente ?<\/li>\r\n            <li>Comment la double imposition est-elle \u00e9limin\u00e9e ?<\/li>\r\n          <\/ul>\r\n        <\/aside>\r\n      <\/div>\r\n\r\n      <div class=\"tuprr-sister\">\r\n        <div>\r\n          <h3>Perspective fiscale allemande<\/h3>\r\n          <p>\r\n            Le correspondant fiscal allemand (TaxRep) se concentre sur le traitement fiscal en Allemagne des biens immobiliers occup\u00e9s par leur propri\u00e9taire, des r\u00e8gles relatives aux ventes priv\u00e9es et des cons\u00e9quences fiscales d'une vente apr\u00e8s un d\u00e9m\u00e9nagement vers ou depuis les \u00c9tats-Unis.\r\n          <\/p>\r\n        <\/div>\r\n        <a class=\"tuprr-button tuprr-button-alt\"\r\n           href=\"https:\/\/taxrep.de\/fachwissen\/deutschland-usa\/immobilien\/\">\r\n          Une perspective allemande ouverte\r\n        <\/a>\r\n      <\/div>\r\n    <\/div>\r\n  <\/section>\r\n\r\n  <section id=\"us-rules\" class=\"tuprr-section tuprr-section-soft\">\r\n    <div class=\"tuprr-wrap\">\r\n      <p class=\"tuprr-eyebrow\">R\u00e8gles relatives \u00e0 la vente de logements aux \u00c9tats-Unis<\/p>\r\n      <h2>L'historique de propri\u00e9t\u00e9 et d'utilisation peut affecter l'exemption des plus-values aux \u00c9tats-Unis.<\/h2>\r\n\r\n      <div class=\"tuprr-situation-grid\">\r\n\r\n        <article class=\"tuprr-situation-card\">\r\n          <h3>R\u00e9sidence principale<\/h3>\r\n          <p>\r\n            L'exon\u00e9ration fiscale sur la vente immobili\u00e8re aux \u00c9tats-Unis d\u00e9pend des conditions de propri\u00e9t\u00e9 et d'utilisation et doit \u00eatre examin\u00e9e en fonction de l'historique de r\u00e9sidence exact du vendeur.\r\n          <\/p>\r\n          <div class=\"tuprr-tags\"><span class=\"tuprr-tag\">R\u00e9sidence principale<\/span><span class=\"tuprr-tag\">Utiliser l'historique<\/span><\/div>\r\n        <\/article>\r\n\r\n        <article class=\"tuprr-situation-card\">\r\n          <h3>Location apr\u00e8s d\u00e9m\u00e9nagement<\/h3>\r\n          <p>\r\n            La conversion d'une ancienne r\u00e9sidence principale en bien locatif peut influer sur l'imposition ult\u00e9rieure de la plus-value et cr\u00e9e des ant\u00e9c\u00e9dents d'amortissement qui doivent \u00eatre suivis.\r\n          <\/p>\r\n          <div class=\"tuprr-tags\"><span class=\"tuprr-tag\">Conversion locative<\/span><span class=\"tuprr-tag\">Amortissement<\/span><\/div>\r\n        <\/article>\r\n\r\n        <article class=\"tuprr-situation-card\">\r\n          <h3>Vente de d\u00e9part \u00e0 l'\u00e9tranger<\/h3>\r\n          <p>\r\n            Une vente apr\u00e8s un d\u00e9m\u00e9nagement en Allemagne peut toujours n\u00e9cessiter une d\u00e9claration aux \u00c9tats-Unis et peut exiger une coordination avec la fiscalit\u00e9 du pays de r\u00e9sidence allemand.\r\n          <\/p>\r\n          <div class=\"tuprr-tags\"><span class=\"tuprr-tag\">Vente transfrontali\u00e8re<\/span><span class=\"tuprr-tag\">Allemagne<\/span><\/div>\r\n        <\/article>\r\n\r\n      <\/div>\r\n    <\/div>\r\n  <\/section>\r\n\r\n  <section id=\"german-rules\" class=\"tuprr-section\">\r\n    <div class=\"tuprr-wrap\">\r\n      <p class=\"tuprr-eyebrow\">Traitement allemand<\/p>\r\n      <h2>L'Allemagne applique ses propres r\u00e8gles en mati\u00e8re de propri\u00e9t\u00e9 priv\u00e9e et d'usage par le propri\u00e9taire<\/h2>\r\n\r\n      <div class=\"tuprr-question-grid\">\r\n\r\n        <div class=\"tuprr-question-card\">\r\n          <h3>Bien occup\u00e9 par son propri\u00e9taire<\/h3>\r\n          <p>\r\n            Le traitement fiscal allemand peut d\u00e9pendre du fait que le bien a \u00e9t\u00e9 utilis\u00e9 ou non aux fins d'habitation personnelle du propri\u00e9taire et du moment de cette utilisation.\r\n          <\/p>\r\n        <\/div>\r\n\r\n        <div class=\"tuprr-question-card\">\r\n          <h3>R\u00e8gles de vente priv\u00e9e<\/h3>\r\n          <p>\r\n            L'imposition des biens immobiliers d\u00e9tenus \u00e0 titre priv\u00e9 en Allemagne d\u00e9pend de l'historique d'acquisition et de vente ainsi que des exceptions applicables en mati\u00e8re d'occupation par le propri\u00e9taire.\r\n          <\/p>\r\n        <\/div>\r\n\r\n        <div class=\"tuprr-question-card\">\r\n          <h3>P\u00e9riodes de location<\/h3>\r\n          <p>\r\n            L'utilisation locative avant la vente peut influer sur l'analyse allemande et doit \u00eatre document\u00e9e s\u00e9par\u00e9ment des p\u00e9riodes d'utilisation personnelle.\r\n          <\/p>\r\n        <\/div>\r\n\r\n        <div class=\"tuprr-question-card\">\r\n          <h3>Imposition dans le pays de r\u00e9sidence<\/h3>\r\n          <p>\r\n            Un r\u00e9sident allemand qui vend un bien immobilier am\u00e9ricain peut \u00eatre soumis \u00e0 une obligation de d\u00e9claration en Allemagne, m\u00eame si le bien est physiquement situ\u00e9 aux \u00c9tats-Unis.\r\n          <\/p>\r\n        <\/div>\r\n\r\n      <\/div>\r\n    <\/div>\r\n  <\/section>\r\n\r\n  <section id=\"move\" class=\"tuprr-section tuprr-section-soft\">\r\n    <div class=\"tuprr-wrap\">\r\n      <p class=\"tuprr-eyebrow\">Apr\u00e8s un d\u00e9m\u00e9nagement<\/p>\r\n      <h2>Le moment de la d\u00e9cision peut modifier le r\u00e9sultat fiscal<\/h2>\r\n\r\n      <div class=\"tuprr-article-grid\">\r\n\r\n        <article class=\"tuprr-article-card\"><div class=\"tuprr-article-accent\"><\/div><div class=\"tuprr-article-body\">\r\n          <div class=\"tuprr-article-meta\">Maison am\u00e9ricaine<\/div>\r\n          <h3>Conserver un bien immobilier aux \u00c9tats-Unis apr\u00e8s son d\u00e9m\u00e9nagement en Allemagne<\/h3>\r\n          <p>L'usage personnel, la location ult\u00e9rieure et la vente \u00e9ventuelle doivent \u00eatre planifi\u00e9s ensemble.<\/p>\r\n          <a class=\"tuprr-card-link\" href=\"\/fr\/etats-unis-allemagne\/chez-nous-apres-avoir-demenage-en-allemagne\/\">Guide ouvert<\/a>\r\n        <\/div><\/article>\r\n\r\n        <article class=\"tuprr-article-card\"><div class=\"tuprr-article-accent\"><\/div><div class=\"tuprr-article-body\">\r\n          <div class=\"tuprr-article-meta\">Maison allemande<\/div>\r\n          <h3>Garder une maison en Allemagne apr\u00e8s avoir d\u00e9m\u00e9nag\u00e9 aux \u00c9tats-Unis.<\/h3>\r\n          <p>La conservation de biens immobiliers en Allemagne peut rester pertinente pour la fiscalit\u00e9 allemande et les d\u00e9clarations aux \u00c9tats-Unis.<\/p>\r\n          <a class=\"tuprr-card-link\" href=\"\/fr\/etats-unis-allemagne\/foyer-allemand-apres-nous-avoir-demenages\/\">Guide ouvert<\/a>\r\n        <\/div><\/article>\r\n\r\n        <article class=\"tuprr-article-card\"><div class=\"tuprr-article-accent\"><\/div><div class=\"tuprr-article-body\">\r\n          <div class=\"tuprr-article-meta\">Solde aux \u00c9.-U.<\/div>\r\n          <h3>Vente de biens immobiliers am\u00e9ricains par un r\u00e9sident allemand<\/h3>\r\n          <p>Les gains am\u00e9ricains, les gains allemands et les cr\u00e9dits d'imp\u00f4t \u00e9trangers peuvent tous n\u00e9cessiter des calculs distincts.<\/p>\r\n          <a class=\"tuprr-card-link\" href=\"\/fr\/etats-unis-allemagne\/vente-immobiliere-aux-etats-unis-par-un-resident-allemand\/\">Guide ouvert<\/a>\r\n        <\/div><\/article>\r\n\r\n        <article class=\"tuprr-article-card\"><div class=\"tuprr-article-accent\"><\/div><div class=\"tuprr-article-body\">\r\n          <div class=\"tuprr-article-meta\">Cr\u00e9dits pour imp\u00f4t \u00e9tranger<\/div>\r\n          <h3>All\u00e9gement de la double imposition<\/h3>\r\n          <p>Si les deux pays imposent la vente, la coordination entre la convention fiscale et le cr\u00e9dit d'imp\u00f4t \u00e9tranger devient essentielle.<\/p>\r\n          <a class=\"tuprr-card-link\" href=\"\/fr\/etats-unis-allemagne\/foreign-tax-credit-real-estate\/\">Guide ouvert<\/a>\r\n        <\/div><\/article>\r\n\r\n      <\/div>\r\n    <\/div>\r\n  <\/section>\r\n\r\n  <section id=\"records\" class=\"tuprr-section\">\r\n    <div class=\"tuprr-wrap\">\r\n      <p class=\"tuprr-eyebrow\">Documentation<\/p>\r\n      <h2>Conserver un historique complet de propri\u00e9t\u00e9 et d'utilisation<\/h2>\r\n\r\n      <div class=\"tuprr-question-grid\">\r\n        <div class=\"tuprr-question-card\"><h3>Date d'achat<\/h3><p>Conservez le contrat d'acquisition et les dossiers de cl\u00f4ture.<\/p><\/div>\r\n        <div class=\"tuprr-question-card\"><h3>Dates d'emm\u00e9nagement et de d\u00e9m\u00e9nagement<\/h3><p>Documenter les p\u00e9riodes pendant lesquelles la propri\u00e9t\u00e9 a r\u00e9ellement servi de r\u00e9sidence principale.<\/p><\/div>\r\n        <div class=\"tuprr-question-card\"><h3>P\u00e9riodes de location<\/h3><p>Suivez la date \u00e0 laquelle le bien a \u00e9t\u00e9 lou\u00e9 et l'amortissement r\u00e9clam\u00e9 au cours de ces ann\u00e9es.<\/p><\/div>\r\n        <div class=\"tuprr-question-card\"><h3>Am\u00e9liorations capitales<\/h3><p>Conservez les justificatifs des r\u00e9novations et am\u00e9liorations susceptibles d'affecter le prix de revient.<\/p><\/div>\r\n        <div class=\"tuprr-question-card\"><h3>D\u00e9m\u00e9nager entre les pays<\/h3><p>Documenter la date de d\u00e9but ou de fin de la r\u00e9sidence aux \u00c9tats-Unis ou en Allemagne.<\/p><\/div>\r\n        <div class=\"tuprr-question-card\"><h3>Documents de vente<\/h3><p>Conservez le contrat de vente, le d\u00e9compte de cl\u00f4ture et les avis d'imposition des deux pays.<\/p><\/div>\r\n      <\/div>\r\n    <\/div>\r\n  <\/section>\r\n\r\n  <section class=\"tuprr-section tuprr-section-soft\">\r\n    <div class=\"tuprr-wrap\">\r\n      <p class=\"tuprr-eyebrow\">Guides connexes \u00c9tats-Unis-Allemagne<\/p>\r\n      <h2>Continuez avec les probl\u00e8mes pertinents li\u00e9s \u00e0 l'immobilier et au d\u00e9m\u00e9nagement<\/h2>\r\n\r\n      <div class=\"tuprr-topic-grid\">\r\n        <a class=\"tuprr-topic-card\" href=\"\/fr\/etats-unis-allemagne\/immobilier\/\">\r\n          <div class=\"tuprr-topic-number\">05<\/div>\r\n          <h3>Immobilier<\/h3>\r\n          <p>Location immobili\u00e8re transfrontali\u00e8re, ventes de logements et questions de propri\u00e9t\u00e9.<\/p>\r\n          <span class=\"tuprr-card-link\">Explorer l'immobilier<\/span>\r\n        <\/a>\r\n\r\n        <a class=\"tuprr-topic-card\" href=\"\/fr\/etats-unis-allemagne\/demenagement-de-residence\/\">\r\n          <div class=\"tuprr-topic-number\">01<\/div>\r\n          <h3>R\u00e9sidence et d\u00e9m\u00e9nagement<\/h3>\r\n          <p>Les changements de r\u00e9sidence peuvent influer sur le moment et le lieu de l'imposition de la vente d'un bien immobilier.<\/p>\r\n          <span class=\"tuprr-card-link\">Explorer la r\u00e9sidence<\/span>\r\n        <\/a>\r\n\r\n        <a class=\"tuprr-topic-card\" href=\"\/fr\/etats-unis-allemagne\/chez-nous-apres-avoir-demenage-en-allemagne\/\">\r\n          <div class=\"tuprr-topic-number\">\u00c9TATS-UNIS<\/div>\r\n          <h3>Maison am\u00e9ricaine apr\u00e8s un d\u00e9m\u00e9nagement en Allemagne<\/h3>\r\n          <p>Garder, louer ou vendre une maison am\u00e9ricaine apr\u00e8s un d\u00e9m\u00e9nagement.<\/p>\r\n          <span class=\"tuprr-card-link\">Explorez le sc\u00e9nario<\/span>\r\n        <\/a>\r\n\r\n        <a class=\"tuprr-topic-card\" href=\"\/fr\/etats-unis-allemagne\/foyer-allemand-apres-nous-avoir-demenages\/\">\r\n          <div class=\"tuprr-topic-number\">DE<\/div>\r\n          <h3>Un foyer allemand apr\u00e8s avoir d\u00e9m\u00e9nag\u00e9 aux \u00c9tats-Unis.<\/h3>\r\n          <p>Propri\u00e9t\u00e9 allemande apr\u00e8s un d\u00e9m\u00e9nagement aux \u00c9tats-Unis.<\/p>\r\n          <span class=\"tuprr-card-link\">Explorez le sc\u00e9nario<\/span>\r\n        <\/a>\r\n      <\/div>\r\n    <\/div>\r\n  <\/section>\r\n\r\n  <section class=\"tuprr-section\">\r\n    <div class=\"tuprr-wrap tuprr-contact\">\r\n      <p class=\"tuprr-eyebrow\">Imp\u00f4t sur la r\u00e9sidence principale \u00c9tats-Unis\u2013Allemagne<\/p>\r\n      <h2>Vente d'une ancienne ou actuelle r\u00e9sidence principale de part et d'autre de la fronti\u00e8re entre les \u00c9tats-Unis et l'Allemagne ?<\/h2>\r\n      <p>\r\n        Nous pouvons coordonner le traitement des ventes de r\u00e9sidences aux \u00c9tats-Unis et en Allemagne, l'historique de propri\u00e9t\u00e9 et d'utilisation, les p\u00e9riodes de location ant\u00e9rieures, les calculs de plus-values et les cr\u00e9dits d'imp\u00f4t \u00e9trangers.\r\n      <\/p>\r\n      <a class=\"tuprr-button\" href=\"\/fr\/contact\/\">Discutez de la vente de votre bien immobilier<\/a>\r\n    <\/div>\r\n  <\/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 Real Estate Primary Residence: U.S.\u2013Germany U.S.\u2013Germany Home Sale Scenario Primary Residence: U.S.\u2013Germany Tax Issues A home that serves as a principal residence in the United States or Germany can receive favorable tax treatment on sale, but the two countries use different rules. A move between the U.S. and Germany can therefore create [&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-15962","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 Primary Residence | Home Sale Tax Guide<\/title>\n<meta name=\"description\" content=\"Tax guidance on primary residences in the U.S. and Germany, including home sales, personal use, rental periods and foreign tax credits.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/taxrep.us\/fr\/etats-unis-allemagne\/residence-principale-etats-unis-allemagne\/\" \/>\n<meta property=\"og:locale\" content=\"fr_FR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"primary-residence-us-germany\" \/>\n<meta property=\"og:description\" content=\"Tax guidance on primary residences in the U.S. and Germany, including home sales, personal use, rental periods and foreign tax credits.\" \/>\n<meta property=\"og:url\" content=\"https:\/\/taxrep.us\/fr\/etats-unis-allemagne\/residence-principale-etats-unis-allemagne\/\" \/>\n<meta property=\"og:site_name\" content=\"TaxRep\" \/>\n<meta property=\"article:modified_time\" content=\"2026-08-27T13:05:18+00:00\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Dur\u00e9e de lecture estim\u00e9e\" \/>\n\t<meta name=\"twitter:data1\" content=\"4 minutes\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@graph\":[{\"@type\":\"WebPage\",\"@id\":\"https:\\\/\\\/taxrep.us\\\/united-states-germany\\\/primary-residence-us-germany\\\/\",\"url\":\"https:\\\/\\\/taxrep.us\\\/united-states-germany\\\/primary-residence-us-germany\\\/\",\"name\":\"U.S.\u2013Germany Primary Residence | Home Sale Tax Guide\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/taxrep.us\\\/#website\"},\"datePublished\":\"2026-08-27T13:03:49+00:00\",\"dateModified\":\"2026-08-27T13:05:18+00:00\",\"description\":\"Tax guidance on primary residences in the U.S. and Germany, including home sales, personal use, rental periods and foreign tax credits.\",\"breadcrumb\":{\"@id\":\"https:\\\/\\\/taxrep.us\\\/united-states-germany\\\/primary-residence-us-germany\\\/#breadcrumb\"},\"inLanguage\":\"fr-FR\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\\\/\\\/taxrep.us\\\/united-states-germany\\\/primary-residence-us-germany\\\/\"]}]},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\\\/\\\/taxrep.us\\\/united-states-germany\\\/primary-residence-us-germany\\\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Home\",\"item\":\"https:\\\/\\\/taxrep.us\\\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"united-states-germany\",\"item\":\"https:\\\/\\\/taxrep.us\\\/united-states-germany\\\/\"},{\"@type\":\"ListItem\",\"position\":3,\"name\":\"primary-residence-us-germany\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\\\/\\\/taxrep.us\\\/#website\",\"url\":\"https:\\\/\\\/taxrep.us\\\/\",\"name\":\"TaxRep\",\"description\":\"Tax Services\",\"publisher\":{\"@id\":\"https:\\\/\\\/taxrep.us\\\/#organization\"},\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\\\/\\\/taxrep.us\\\/?s={search_term_string}\"},\"query-input\":{\"@type\":\"PropertyValueSpecification\",\"valueRequired\":true,\"valueName\":\"search_term_string\"}}],\"inLanguage\":\"fr-FR\"},{\"@type\":\"Organization\",\"@id\":\"https:\\\/\\\/taxrep.us\\\/#organization\",\"name\":\"Sesch USA LLC\",\"url\":\"https:\\\/\\\/taxrep.us\\\/\",\"logo\":{\"@type\":\"ImageObject\",\"inLanguage\":\"fr-FR\",\"@id\":\"https:\\\/\\\/taxrep.us\\\/#\\\/schema\\\/logo\\\/image\\\/\",\"url\":\"https:\\\/\\\/taxrep.us\\\/wp-content\\\/uploads\\\/2023\\\/09\\\/TaxRep-Logo-scaled.jpg\",\"contentUrl\":\"https:\\\/\\\/taxrep.us\\\/wp-content\\\/uploads\\\/2023\\\/09\\\/TaxRep-Logo-scaled.jpg\",\"width\":2560,\"height\":708,\"caption\":\"Sesch USA LLC\"},\"image\":{\"@id\":\"https:\\\/\\\/taxrep.us\\\/#\\\/schema\\\/logo\\\/image\\\/\"}}]}<\/script>\n<!-- \/ Yoast SEO Premium plugin. -->","yoast_head_json":{"title":"\u00c9tats-Unis - Allemagne : R\u00e9sidence principale | Guide fiscal de vente immobili\u00e8re","description":"Conseils fiscaux concernant les r\u00e9sidences principales aux \u00c9tats-Unis et en Allemagne, y compris la vente de biens immobiliers, l'usage personnel, les p\u00e9riodes de location et les cr\u00e9dits d'imp\u00f4t \u00e9trangers.","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/taxrep.us\/fr\/etats-unis-allemagne\/residence-principale-etats-unis-allemagne\/","og_locale":"fr_FR","og_type":"article","og_title":"primary-residence-us-germany","og_description":"Tax guidance on primary residences in the U.S. and Germany, including home sales, personal use, rental periods and foreign tax credits.","og_url":"https:\/\/taxrep.us\/fr\/etats-unis-allemagne\/residence-principale-etats-unis-allemagne\/","og_site_name":"TaxRep","article_modified_time":"2026-08-27T13:05:18+00:00","twitter_card":"summary_large_image","twitter_misc":{"Dur\u00e9e de lecture estim\u00e9e":"4 minutes"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"WebPage","@id":"https:\/\/taxrep.us\/united-states-germany\/primary-residence-us-germany\/","url":"https:\/\/taxrep.us\/united-states-germany\/primary-residence-us-germany\/","name":"\u00c9tats-Unis - 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