{"id":16168,"date":"2026-08-31T07:55:26","date_gmt":"2026-08-31T07:55:26","guid":{"rendered":"https:\/\/taxrep.us\/?page_id=16168"},"modified":"2026-08-31T08:26:09","modified_gmt":"2026-08-31T08:26:09","slug":"residence-fiscale-conventionnelle","status":"publish","type":"page","link":"https:\/\/taxrep.us\/fr\/united-states-germany\/treaty-residence\/","title":{"rendered":"r\u00e9sidence fiscale conventionnelle"},"content":{"rendered":"<div data-elementor-type=\"wp-page\" data-elementor-id=\"16168\" class=\"elementor elementor-16168\">\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-residency-moving,\r\n.taxrep-us-de-residency-moving * {\r\n  box-sizing: border-box;\r\n}\r\n\r\n.taxrep-us-de-residency-moving {\r\n  --turm-navy: #0e2942;\r\n  --turm-navy-light: #173c5d;\r\n  --turm-blue: #2b6f97;\r\n  --turm-blue-soft: #eaf3f8;\r\n  --turm-red: #d94141;\r\n  --turm-red-soft: #fbecec;\r\n  --turm-text: #1c2b38;\r\n  --turm-muted: #617181;\r\n  --turm-line: #dbe3e8;\r\n  --turm-soft: #f4f7f9;\r\n  --turm-white: #ffffff;\r\n  --turm-shadow: 0 16px 42px rgba(14, 41, 66, 0.10);\r\n  --turm-width: 1180px;\r\n\r\n  color: var(--turm-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-residency-moving a {\r\n  color: inherit;\r\n  text-decoration: none;\r\n}\r\n\r\n.turm-wrap {\r\n  width: min(calc(100% - 40px), var(--turm-width));\r\n  margin-inline: auto;\r\n}\r\n\r\n.turm-section {\r\n  padding: 82px 0;\r\n}\r\n\r\n.turm-section-soft {\r\n  background: var(--turm-soft);\r\n}\r\n\r\n.turm-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(--turm-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.turm-eyebrow::before {\r\n  content: \"\";\r\n  width: 28px;\r\n  height: 3px;\r\n  border-radius: 999px;\r\n  background: var(--turm-red);\r\n}\r\n\r\n.taxrep-us-de-residency-moving h1,\r\n.taxrep-us-de-residency-moving h2,\r\n.taxrep-us-de-residency-moving h3 {\r\n  margin-top: 0;\r\n  color: var(--turm-navy);\r\n  line-height: 1.14;\r\n  letter-spacing: -0.025em;\r\n}\r\n\r\n.taxrep-us-de-residency-moving 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-residency-moving h2 {\r\n  margin-bottom: 18px;\r\n  font-size: clamp(2rem, 3.2vw, 3rem);\r\n}\r\n\r\n.taxrep-us-de-residency-moving h3 {\r\n  margin-bottom: 11px;\r\n  font-size: 1.38rem;\r\n}\r\n\r\n.taxrep-us-de-residency-moving p {\r\n  margin: 0 0 18px;\r\n}\r\n\r\n.turm-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.turm-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.turm-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.turm-hero-content {\r\n  position: relative;\r\n  z-index: 1;\r\n}\r\n\r\n.turm-breadcrumb {\r\n  display: flex;\r\n  flex-wrap: wrap;\r\n  gap: 7px;\r\n  margin-bottom: 18px;\r\n  color: var(--turm-muted);\r\n  font-size: 0.9rem;\r\n}\r\n\r\n.turm-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.turm-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.turm-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(--turm-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.turm-jump-link:hover {\r\n  transform: translateY(-2px);\r\n  border-color: var(--turm-blue);\r\n  background: #fff;\r\n}\r\n\r\n\/* INTRO *\/\r\n\r\n.turm-intro {\r\n  max-width: 900px;\r\n}\r\n\r\n.turm-intro strong {\r\n  color: var(--turm-navy);\r\n}\r\n\r\n\/* TOPICS *\/\r\n\r\n.turm-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.turm-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(--turm-line);\r\n  border-radius: 20px;\r\n  background: var(--turm-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.turm-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(--turm-blue);\r\n}\r\n\r\n.turm-topic-card:nth-child(2n)::before {\r\n  background: var(--turm-red);\r\n}\r\n\r\n.turm-topic-card:nth-child(4n)::before {\r\n  background: var(--turm-navy);\r\n}\r\n\r\n.turm-topic-card:hover {\r\n  transform: translateY(-5px);\r\n  border-color: rgba(43, 111, 151, 0.42);\r\n  box-shadow: var(--turm-shadow);\r\n}\r\n\r\n.turm-topic-number {\r\n  margin-bottom: 13px;\r\n  color: var(--turm-blue);\r\n  font-size: 0.75rem;\r\n  font-weight: 850;\r\n  letter-spacing: 0.08em;\r\n}\r\n\r\n.turm-topic-card p {\r\n  margin-bottom: 24px;\r\n  color: var(--turm-muted);\r\n}\r\n\r\n.turm-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(--turm-navy);\r\n  font-weight: 780;\r\n}\r\n\r\n.turm-card-link::after {\r\n  content: \"\u2192\";\r\n  transition: transform 0.18s ease;\r\n}\r\n\r\n.turm-topic-card:hover .turm-card-link::after,\r\n.turm-situation-card:hover .turm-card-link::after,\r\n.turm-article-card:hover .turm-card-link::after {\r\n  transform: translateX(4px);\r\n}\r\n\r\n\/* SYSTEM *\/\r\n\r\n.turm-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(--turm-line);\r\n  border-radius: 20px;\r\n  background: var(--turm-white);\r\n}\r\n\r\n.turm-system-box p:last-child {\r\n  margin-bottom: 0;\r\n}\r\n\r\n.turm-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.turm-system-points li {\r\n  position: relative;\r\n  padding-left: 24px;\r\n  color: var(--turm-muted);\r\n}\r\n\r\n.turm-system-points li::before {\r\n  content: \"\u2713\";\r\n  position: absolute;\r\n  left: 0;\r\n  color: var(--turm-blue);\r\n  font-weight: 900;\r\n}\r\n\r\n\/* SITUATIONS *\/\r\n\r\n.turm-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.turm-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(--turm-line);\r\n  border-radius: 18px;\r\n  background: var(--turm-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.turm-situation-card:hover {\r\n  transform: translateY(-4px);\r\n  box-shadow: var(--turm-shadow);\r\n}\r\n\r\n.turm-situation-card p {\r\n  color: var(--turm-muted);\r\n}\r\n\r\n.turm-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.turm-tag {\r\n  display: inline-flex;\r\n  padding: 5px 9px;\r\n  border-radius: 999px;\r\n  background: var(--turm-blue-soft);\r\n  color: var(--turm-blue);\r\n  font-size: 0.73rem;\r\n  font-weight: 700;\r\n}\r\n\r\n\/* ARTICLES *\/\r\n\r\n.turm-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.turm-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(--turm-line);\r\n  border-radius: 18px;\r\n  background: var(--turm-white);\r\n  transition:\r\n    transform 0.2s ease,\r\n    box-shadow 0.2s ease;\r\n\r\n  padding: 36px 34px;\r\n}\r\n\r\n.turm-article-card:hover {\r\n  transform: translateY(-4px);\r\n  box-shadow: var(--turm-shadow);\r\n}\r\n\r\n.turm-article-accent {\r\n  height: 6px;\r\n  background: var(--turm-blue);\r\n}\r\n\r\n.turm-article-card:nth-child(3n + 1) .turm-article-accent {\r\n  background: var(--turm-red);\r\n}\r\n\r\n.turm-article-card:nth-child(3n + 3) .turm-article-accent {\r\n  background: var(--turm-navy);\r\n}\r\n\r\n.turm-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.turm-article-meta {\r\n  margin-bottom: 11px;\r\n  color: var(--turm-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.turm-article-body p {\r\n  color: var(--turm-muted);\r\n}\r\n\r\n\/* SEARCH *\/\r\n\r\n.turm-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(--turm-line);\r\n  border-radius: 18px;\r\n  background: var(--turm-blue-soft);\r\n}\r\n\r\n.turm-search-box p {\r\n  margin-bottom: 0;\r\n  color: #506b7e;\r\n}\r\n\r\n\/* TOOLS *\/\r\n\r\n.turm-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(--turm-navy);\r\n  box-shadow: 0 22px 48px rgba(14, 41, 66, 0.22);\r\n}\r\n\r\n.turm-tool-box h2,\r\n.turm-tool-box p {\r\n  color: var(--turm-white);\r\n}\r\n\r\n.turm-tool-box p {\r\n  color: rgba(255, 255, 255, 0.76);\r\n}\r\n\r\n.turm-tool-links {\r\n  display: grid;\r\n  gap: 10px;\r\n}\r\n\r\n.turm-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(--turm-white);\r\n  font-weight: 720;\r\n}\r\n\r\n.turm-tool-link::after {\r\n  content: \"\u2192\";\r\n}\r\n\r\n\/* BUTTONS *\/\r\n\r\n.turm-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(--turm-navy);\r\n  color: var(--turm-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.turm-button-alt {\r\n  background: var(--turm-blue);\r\n}\r\n\r\n.turm-contact {\r\n  text-align: center;\r\n}\r\n\r\n.turm-contact p {\r\n  max-width: 760px;\r\n  margin-inline: auto;\r\n  color: var(--turm-muted);\r\n}\r\n\r\n\/* RESPONSIVE *\/\r\n\r\n@media (max-width: 1060px) {\r\n  .turm-topic-grid {\r\n    grid-template-columns: repeat(2, minmax(0, 1fr));\r\n  }\r\n\r\n  .turm-situation-grid,\r\n  .turm-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  .turm-system-box,\r\n  .turm-tool-box,\r\n  .turm-search-box {\r\n    grid-template-columns: 1fr;\r\n  }\r\n}\r\n\r\n@media (max-width: 680px) {\r\n  .turm-wrap {\r\n    width: min(calc(100% - 28px), var(--turm-width));\r\n  }\r\n\r\n  .turm-section {\r\n    padding: 62px 0;\r\n  }\r\n\r\n  .turm-hero {\r\n    padding: 68px 0 58px;\r\n  }\r\n\r\n  .turm-jump-link {\r\n    width: 100%;\r\n  }\r\n\r\n  .turm-topic-grid,\r\n  .turm-situation-grid,\r\n  .turm-article-grid {\r\n    grid-template-columns: 1fr;\r\n  }\r\n\r\n  .turm-system-box,\r\n  .turm-tool-box {\r\n    padding: 29px 24px;\r\n  }\r\n\r\n  .turm-button {\r\n    width: 100%;\r\n  }\r\n}\r\n<\/style>\r\n<style>\r\n.taxrep-us-de-residency-moving .turm-hero h1 {\r\n  max-width: 1020px;\r\n}\r\n\r\n.turm-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(--turm-blue-soft);\r\n  color: var(--turm-blue);\r\n  font-size: 0.78rem;\r\n  font-weight: 800;\r\n}\r\n\r\n.turm-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.turm-side-box {\r\n  padding: 28px;\r\n  border: 1px solid var(--turm-line);\r\n  border-radius: 18px;\r\n  background: var(--turm-white);\r\n  box-shadow: 0 8px 24px rgba(14,41,66,.045);\r\n}\r\n\r\n.turm-side-box h3 {\r\n  font-size: 1.22rem;\r\n}\r\n\r\n.turm-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.turm-side-list li {\r\n  position: relative;\r\n  padding-left: 23px;\r\n  color: var(--turm-muted);\r\n}\r\n\r\n.turm-side-list li::before {\r\n  content: \"\u2192\";\r\n  position: absolute;\r\n  left: 0;\r\n  color: var(--turm-blue);\r\n  font-weight: 900;\r\n}\r\n\r\n.turm-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.turm-step {\r\n  padding: 25px;\r\n  border: 1px solid var(--turm-line);\r\n  border-radius: 18px;\r\n  background: var(--turm-white);\r\n}\r\n\r\n.turm-step-no {\r\n  margin-bottom: 10px;\r\n  color: var(--turm-red);\r\n  font-size: .75rem;\r\n  font-weight: 850;\r\n  letter-spacing: .08em;\r\n}\r\n\r\n.turm-step p {\r\n  margin-bottom: 0;\r\n  color: var(--turm-muted);\r\n}\r\n\r\n.turm-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.turm-question-card {\r\n  padding: 24px 25px;\r\n  border: 1px solid var(--turm-line);\r\n  border-radius: 16px;\r\n  background: var(--turm-white);\r\n}\r\n\r\n.turm-question-card h3 {\r\n  font-size: 1.18rem;\r\n}\r\n\r\n.turm-question-card p {\r\n  margin-bottom: 0;\r\n  color: var(--turm-muted);\r\n}\r\n\r\n.turm-note {\r\n  margin-top: 34px;\r\n  padding: 24px 27px;\r\n  border-left: 5px solid var(--turm-blue);\r\n  border-radius: 0 14px 14px 0;\r\n  background: var(--turm-blue-soft);\r\n}\r\n\r\n.turm-note p:last-child {\r\n  margin-bottom: 0;\r\n}\r\n\r\n.turm-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(--turm-line);\r\n  border-radius: 18px;\r\n  background: var(--turm-white);\r\n}\r\n\r\n.turm-sister p {\r\n  margin-bottom: 0;\r\n  color: var(--turm-muted);\r\n}\r\n\r\n@media (max-width: 980px) {\r\n  .turm-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  .turm-two-col,\r\n  .turm-sister {\r\n    grid-template-columns: 1fr;\r\n  }\r\n}\r\n\r\n@media (max-width: 680px) {\r\n  .turm-step-grid,\r\n  .turm-question-grid {\r\n    grid-template-columns: 1fr;\r\n  }\r\n}\r\n\r\n\/* CROSS-BORDER PERSPECTIVE SPLIT *\/\r\n\r\n.turm-perspective-panel {\r\n  margin-top: 38px;\r\n  padding: 34px;\r\n  border: 1px solid var(--turm-line);\r\n  border-radius: 22px;\r\n  background: var(--turm-white);\r\n  box-shadow: 0 10px 30px rgba(14, 41, 66, 0.06);\r\n}\r\n\r\n.turm-perspective-head {\r\n  display: grid;\r\n  grid-template-columns: minmax(0, 1fr) auto;\r\n  gap: 26px;\r\n  align-items: end;\r\n  margin-bottom: 26px;\r\n}\r\n\r\n.turm-perspective-head p {\r\n  max-width: 760px;\r\n  margin-bottom: 0;\r\n  color: var(--turm-muted);\r\n}\r\n\r\n.turm-perspective-link {\r\n  display: inline-flex;\r\n  align-items: center;\r\n  gap: 8px;\r\n  min-height: 44px;\r\n  padding: 10px 17px;\r\n  border: 1px solid #b9c8d2;\r\n  border-radius: 999px;\r\n  color: var(--turm-navy);\r\n  font-size: 0.92rem;\r\n  font-weight: 780;\r\n  white-space: nowrap;\r\n}\r\n\r\n.turm-other-grid {\r\n  display: grid;\r\n  grid-template-columns: repeat(3, minmax(0, 1fr));\r\n  gap: 16px;\r\n}\r\n\r\n.turm-other-card {\r\n  display: flex;\r\n  min-height: 100%;\r\n  flex-direction: column;\r\n  padding: 22px;\r\n  border: 1px solid var(--turm-line);\r\n  border-radius: 16px;\r\n  background: var(--turm-soft);\r\n}\r\n\r\n.turm-other-card h3 {\r\n  margin-bottom: 8px;\r\n  font-size: 1.15rem;\r\n}\r\n\r\n.turm-other-card p {\r\n  margin-bottom: 16px;\r\n  color: var(--turm-muted);\r\n  font-size: 0.93rem;\r\n}\r\n\r\n.turm-other-card .turm-card-link {\r\n  margin-top: auto;\r\n  font-size: 0.92rem;\r\n}\r\n\r\n@media (max-width: 860px) {\r\n  .turm-perspective-head {\r\n    grid-template-columns: 1fr;\r\n    align-items: start;\r\n  }\r\n  .turm-other-grid {\r\n    grid-template-columns: 1fr;\r\n  }\r\n}\r\n\r\n<\/style>\r\n<style>\r\n.taxrep-treaty-residence,.taxrep-treaty-residence *{box-sizing:border-box}\r\n.taxrep-treaty-residence{--tr-navy:#0e2942;--tr-blue:#2b6f97;--tr-red:#d94141;--tr-soft:#f4f7f9;--tr-line:#dbe3e8;--tr-muted:#617181;--tr-white:#fff;color:#1c2b38;font-family:Inter,ui-sans-serif,-apple-system,BlinkMacSystemFont,\"Segoe UI\",Roboto,Helvetica,Arial,sans-serif;line-height:1.65}\r\n.taxrep-treaty-residence a{text-decoration:none;color:inherit}\r\n.tr-wrap{width:min(calc(100% - 40px),1180px);margin-inline:auto}.tr-section{padding:82px 0}.tr-soft{background:var(--tr-soft)}\r\n.tr-eyebrow{display:inline-flex;align-items:center;gap:10px;margin:0 0 15px;color:var(--tr-blue);font-size:.82rem;font-weight:800;letter-spacing:.12em;text-transform:uppercase}.tr-eyebrow:before{content:\"\";width:28px;height:3px;border-radius:99px;background:var(--tr-red)}\r\n.taxrep-treaty-residence h1,.taxrep-treaty-residence h2,.taxrep-treaty-residence h3{margin-top:0;color:var(--tr-navy);line-height:1.14;letter-spacing:-.025em}.taxrep-treaty-residence h1{max-width:1000px;font-size:clamp(2.7rem,5vw,4.8rem);margin-bottom:22px}.taxrep-treaty-residence h2{font-size:clamp(2rem,3.2vw,3rem);margin-bottom:18px}.taxrep-treaty-residence h3{font-size:1.32rem;margin-bottom:10px}\r\n.taxrep-treaty-residence p{margin:0 0 18px}.tr-lead{max-width:920px;color:#42596e;font-size:clamp(1.08rem,1.8vw,1.28rem)}\r\n.tr-hero{position:relative;overflow:hidden;padding:94px 0 78px;background:radial-gradient(circle at 88% 17%,rgba(43,111,151,.18),transparent 24%),radial-gradient(circle at 75% 80%,rgba(217,65,65,.08),transparent 20%),linear-gradient(135deg,#fff 0%,#f4f8fb 68%,#edf4f7 100%)}.tr-hero:after{content:\"ART. 4\";position:absolute;right:2vw;bottom:-8px;color:rgba(14,41,66,.04);font-size:clamp(5rem,13vw,10.5rem);font-weight:900;line-height:1}\r\n.tr-breadcrumb{display:flex;flex-wrap:wrap;gap:7px;margin-bottom:18px;color:var(--tr-muted);font-size:.9rem}.tr-breadcrumb span:not(:last-child):after{content:\"\u203a\";margin-left:7px;color:#98a5af}\r\n.tr-jump{display:flex;flex-wrap:wrap;gap:10px;margin-top:31px}.tr-jump a{display:inline-flex;min-height:42px;align-items:center;padding:9px 16px;border:1px solid #b8c6d0;border-radius:999px;background:rgba(255,255,255,.86);color:var(--tr-navy)!important;font-size:.92rem;font-weight:730}\r\n.tr-grid3{display:grid;grid-template-columns:repeat(3,minmax(0,1fr));gap:22px;margin-top:38px}.tr-grid2{display:grid;grid-template-columns:repeat(2,minmax(0,1fr));gap:22px;margin-top:38px}\r\n.tr-card{display:flex;min-height:100%;flex-direction:column;padding:28px;border:1px solid var(--tr-line);border-radius:18px;background:#fff;box-shadow:0 8px 22px rgba(14,41,66,.045)}.tr-card p{color:var(--tr-muted)}.tr-link{display:inline-flex;margin-top:auto;color:var(--tr-blue)!important;font-weight:780}.tr-link:after{content:\" \u2192\"}\r\n.tr-steps{display:grid;grid-template-columns:repeat(5,minmax(0,1fr));gap:18px;margin-top:38px}.tr-step{padding:24px;border:1px solid var(--tr-line);border-radius:16px;background:#fff}.tr-no{margin-bottom:10px;color:var(--tr-red);font-size:.75rem;font-weight:850;letter-spacing:.08em}\r\n.tr-dark{padding:42px;border-radius:24px;background:var(--tr-navy);box-shadow:0 22px 48px rgba(14,41,66,.2)}.tr-dark h2,.tr-dark h3,.tr-dark p{color:#fff}.tr-dark p{color:rgba(255,255,255,.78)}\r\n.tr-note{margin-top:30px;padding:24px 27px;border-left:5px solid var(--tr-blue);border-radius:0 14px 14px 0;background:#eaf3f8}.tr-note strong{color:var(--tr-navy)}\r\n.tr-casegrid{display:grid;grid-template-columns:repeat(2,minmax(0,1fr));gap:22px;margin-top:38px}.tr-case{padding:28px;border:1px solid var(--tr-line);border-radius:18px;background:#fff}.tr-case p{color:var(--tr-muted)}.tr-pill{display:inline-flex;padding:5px 9px;border-radius:999px;background:#eaf3f8;color:var(--tr-blue);font-size:.73rem;font-weight:800;margin:0 6px 12px 0}\r\n.tr-related{display:grid;grid-template-columns:repeat(4,minmax(0,1fr));gap:18px;margin-top:36px}.tr-related a{padding:22px;border:1px solid var(--tr-line);border-radius:16px;background:#fff}.tr-related p{margin-bottom:0;color:var(--tr-muted);font-size:.94rem}\r\n.tr-faq{max-width:900px;margin:36px auto 0}.tr-faq details{margin-bottom:12px;border:1px solid var(--tr-line);border-radius:14px;background:#fff}.tr-faq summary{padding:20px 22px;color:var(--tr-navy);font-weight:780}.tr-answer{padding:0 22px 21px;color:var(--tr-muted)}\r\n.tr-contact{text-align:center}.tr-contact p{max-width:800px;margin-inline:auto;color:var(--tr-muted)}.tr-btn{display:inline-flex;align-items:center;justify-content:center;min-height:50px;padding:13px 23px;border-radius:999px;background:var(--tr-navy);color:#fff!important;font-weight:780}\r\n@media(max-width:980px){.tr-grid3,.tr-related{grid-template-columns:repeat(2,minmax(0,1fr))}.tr-steps{grid-template-columns:repeat(2,minmax(0,1fr))}}\r\n@media(max-width:760px){.tr-grid3,.tr-grid2,.tr-casegrid,.tr-related,.tr-steps{grid-template-columns:1fr}.tr-wrap{width:min(calc(100% - 28px),1180px)}.tr-section{padding:62px 0}.tr-hero{padding:68px 0 58px}.tr-jump a{width:100%}}\r\n<\/style>\r\n\r\n<div class=\"taxrep-treaty-residence\">\r\n\r\n<section class=\"tr-hero\"><div class=\"tr-wrap\">\r\n<div class=\"tr-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>R\u00e9sidence fiscale conventionnelle<\/span>\r\n<\/div>\r\n<p class=\"tr-eyebrow\">\u00c9tats-Unis - Allemagne \u00b7 Article 4<\/p>\r\n<h1>R\u00e9sidence et r\u00e8gles de d\u00e9partage (tie-breaker) de la convention fiscale entre les \u00c9tats-Unis et l'Allemagne<\/h1>\r\n<p class=\"tr-lead\">Une personne peut \u00eatre consid\u00e9r\u00e9e comme r\u00e9sidente fiscale des \u00c9tats-Unis en vertu de la l\u00e9gislation interne am\u00e9ricaine et, en m\u00eame temps, comme r\u00e9sidente fiscale allemande en vertu de la l\u00e9gislation interne allemande. L'article 4 de la convention fiscale entre les \u00c9tats-Unis et l'Allemagne r\u00e9sout ce conflit aux fins de la convention. Du point de vue am\u00e9ricain, l'analyse commence par la r\u00e9sidence am\u00e9ricaine selon le test de la carte verte ou le test de pr\u00e9sence substantielle, et ce n'est qu'ensuite qu'elle passe \u00e0 la r\u00e8gle de d\u00e9partage de la convention.<\/p>\r\n<nav class=\"tr-jump\">\r\n<a href=\"#situations\">Situations<\/a>\r\n<a href=\"#us-foundations\">Fondations am\u00e9ricaines<\/a>\r\n<a href=\"#treaty\">Coordination des trait\u00e9s<\/a>\r\n<a href=\"#effect\">Effet U.S.<\/a>\r\n<a href=\"#german-perspective\">Perspective allemande<\/a>\r\n<a href=\"#cases\">Cas<\/a>\r\n<a href=\"#faq\">FAQ<\/a>\r\n<\/nav>\r\n<\/div><\/section>\r\n\r\n<section id=\"situations\" class=\"tr-section tr-soft\"><div class=\"tr-wrap\">\r\n<p class=\"tr-eyebrow\">Situations typiques<\/p>\r\n<h2>Quand la r\u00e9sidence fiscale en vertu d'une convention devient-elle pertinente ?<\/h2>\r\n<p class=\"tr-lead\">La r\u00e8gle de d\u00e9partage de la convention n'intervient qu'apr\u00e8s que les deux pays ont d'abord appliqu\u00e9 leurs propres r\u00e8gles de r\u00e9sidence internes et que chacun revendique l'individu comme r\u00e9sident.<\/p>\r\n<div class=\"tr-grid3\">\r\n<article class=\"tr-card\">\r\n<h3>Titulaire d'une carte verte vivant en Allemagne<\/h3>\r\n<p>Un r\u00e9sident permanent l\u00e9gal peut conserver son statut d'\u00e9tranger r\u00e9sident aux \u00c9tats-Unis en vertu du droit interne tout en devenant \u00e9galement r\u00e9sident en Allemagne.<\/p>\r\n<a class=\"tr-link\" href=\"\/fr\/guide_fiscal\/guide-de-limpot-sur-le-revenu-des-etats-unis\/carte-verte\/\">Test de la carte verte<\/a>\r\n<\/article>\r\n<article class=\"tr-card\">\r\n<h3>R\u00e9sident de SPT avec une maison en Allemagne<\/h3>\r\n<p>Un citoyen non am\u00e9ricain peut satisfaire au test de pr\u00e9sence effective tout en conservant ou en \u00e9tablissant une r\u00e9sidence allemande en vertu du droit allemand.<\/p>\r\n<a class=\"tr-link\" href=\"\/fr\/guide_fiscal\/guide-de-limpot-sur-le-revenu-des-etats-unis\/test-de-presence-substantielle\/\">Test de pr\u00e9sence substantielle<\/a>\r\n<\/article>\r\n<article class=\"tr-card\">\r\n<h3>D\u00e9m\u00e9nager en cours d'ann\u00e9e<\/h3>\r\n<p>Un d\u00e9m\u00e9nagement peut cr\u00e9er des p\u00e9riodes de r\u00e9sidence nationale qui se chevauchent et n\u00e9cessiter une analyse au titre de l'article 4 pour une partie seulement de l'ann\u00e9e.<\/p>\r\n<a class=\"tr-link\" href=\"\/fr\/etats-unis-allemagne\/declaration-de-revenus-de-lannee-du-demenagement\/\">Guide de l'ann\u00e9e du d\u00e9m\u00e9nagement<\/a>\r\n<\/article>\r\n<\/div>\r\n<\/div><\/section>\r\n\r\n<section id=\"us-foundations\" class=\"tr-section\"><div class=\"tr-wrap\">\r\n<p class=\"tr-eyebrow\">La loi nationale des \u00c9tats-Unis d'abord<\/p>\r\n<h2>La r\u00e9sidence aux \u00c9tats-Unis doit \u00eatre d\u00e9termin\u00e9e avant que le trait\u00e9 ne soit appliqu\u00e9<\/h2>\r\n<p class=\"tr-lead\">Pour un non-citoyen am\u00e9ricain, les \u00c9tats-Unis d\u00e9terminent g\u00e9n\u00e9ralement le statut de r\u00e9sident \u00e9tranger en vertu de l'article 7701(b) du Code des imp\u00f4ts (IRC). Le trait\u00e9 ne remplace pas cette analyse de droit interne.<\/p>\r\n<div class=\"tr-grid3\">\r\n<article class=\"tr-card\">\r\n<h3>Test de la carte verte<\/h3>\r\n<p>Un r\u00e9sident permanent l\u00e9gal est g\u00e9n\u00e9ralement consid\u00e9r\u00e9 comme un \u00e9tranger r\u00e9sident aux \u00c9tats-Unis jusqu'\u00e0 ce que son statut de r\u00e9sident permanent prenne fin en vertu des r\u00e8gles applicables ou qu'un traitement conventionnel soit invoqu\u00e9 de mani\u00e8re appropri\u00e9e.<\/p>\r\n<a class=\"tr-link\" href=\"\/fr\/guide_fiscal\/guide-de-limpot-sur-le-revenu-des-etats-unis\/carte-verte\/\">Lire le guide de la carte verte<\/a>\r\n<\/article>\r\n<article class=\"tr-card\">\r\n<h3>Test de pr\u00e9sence substantielle<\/h3>\r\n<p>La pr\u00e9sence physique peut cr\u00e9er le statut de r\u00e9sident \u00e9tranger aux \u00c9tats-Unis par le biais du test des 31 jours et du test pond\u00e9r\u00e9 des 183 jours.<\/p>\r\n<a class=\"tr-link\" href=\"\/fr\/guide_fiscal\/guide-de-limpot-sur-le-revenu-des-etats-unis\/test-de-presence-substantielle\/\">Lire le guide SPT<\/a>\r\n<\/article>\r\n<article class=\"tr-card\">\r\n<h3>Date de d\u00e9but de r\u00e9sidence<\/h3>\r\n<p>Le premier jour exact de la r\u00e9sidence aux \u00c9tats-Unis d\u00e9termine quand l'imposition du revenu mondial commence en vertu du droit interne.<\/p>\r\n<a class=\"tr-link\" href=\"\/fr\/guide_fiscal\/guide-de-limpot-sur-le-revenu-des-etats-unis\/debut-de-la-residence\/\">Lire le guide des dates de d\u00e9but<\/a>\r\n<\/article>\r\n<\/div>\r\n\r\n<div class=\"tr-note\">\r\n<strong>Les citoyens am\u00e9ricains sont diff\u00e9rents.<\/strong>\r\nL'article 4 peut d\u00e9terminer la r\u00e9sidence fiscale selon la convention, mais la clause de sauvegarde de la convention pr\u00e9serve g\u00e9n\u00e9ralement l'imposition am\u00e9ricaine des citoyens am\u00e9ricains, sous r\u00e9serve d'exceptions sp\u00e9cifiques. Un citoyen am\u00e9ricain ne peut donc normalement pas utiliser la r\u00e8gle de d\u00e9partage de la m\u00eame mani\u00e8re qu'un \u00e9tranger r\u00e9sident non-citoyen am\u00e9ricain pour devenir un non-r\u00e9sident aux fins de l'imp\u00f4t sur le revenu des \u00c9tats-Unis.\r\n<\/div>\r\n<\/div><\/section>\r\n\r\n<section id=\"treaty\" class=\"tr-section tr-soft\"><div class=\"tr-wrap\">\r\n<p class=\"tr-eyebrow\">Article 4 \u00b7 D\u00e9partage des conflits de r\u00e9sidence pr\u00e9vus par la convention<\/p>\r\n<h2>Comment le trait\u00e9 entre les \u00c9tats-Unis et l'Allemagne r\u00e9sout la double r\u00e9sidence<\/h2>\r\n<p class=\"tr-lead\">Si une personne est r\u00e9sidente dans les deux pays en vertu de leur l\u00e9gislation interne, l'article 4 applique les crit\u00e8res d\u00e9partageants dans l'ordre. L'analyse s'arr\u00eate d\u00e8s qu'un crit\u00e8re r\u00e9sout le conflit de r\u00e9sidence.<\/p>\r\n\r\n<div class=\"tr-steps\">\r\n<article class=\"tr-step\"><div class=\"tr-no\">01<\/div><h3>R\u00e9sidence permanente<\/h3><p>Si un foyer permanent n'est disponible que dans un seul \u00c9tat, cet \u00c9tat devient g\u00e9n\u00e9ralement l'\u00c9tat de r\u00e9sidence fiscale au sens de la convention.<\/p><\/article>\r\n<article class=\"tr-step\"><div class=\"tr-no\">02<\/div><h3>Centre des int\u00e9r\u00eats vitaux<\/h3><p>Si un foyer permanent est disponible dans les deux pays, les relations personnelles et \u00e9conomiques sont compar\u00e9es.<\/p><\/article>\r\n<article class=\"tr-step\"><div class=\"tr-no\">03<\/div><h3>R\u00e9sidence habituelle<\/h3><p>Si le centre des int\u00e9r\u00eats vitaux ne peut pas \u00eatre d\u00e9termin\u00e9, on examine le profil de la pr\u00e9sence habituelle dans les deux pays.<\/p><\/article>\r\n<article class=\"tr-step\"><div class=\"tr-no\">04<\/div><h3>Nationalit\u00e9<\/h3><p>Si la r\u00e9sidence habituelle ne r\u00e9sout pas la question, la nationalit\u00e9 devient pertinente.<\/p><\/article>\r\n<article class=\"tr-step\"><div class=\"tr-no\">05<\/div><h3>Accord mutuel<\/h3><p>Si les crit\u00e8res pr\u00e9c\u00e9dents ne permettent pas de d\u00e9terminer la r\u00e9sidence, les autorit\u00e9s comp\u00e9tentes doivent trancher la question d'un commun accord.<\/p><\/article>\r\n<\/div>\r\n<\/div><\/section>\r\n\r\n<section class=\"tr-section\"><div class=\"tr-wrap\">\r\n<div class=\"tr-dark\">\r\n<p class=\"tr-eyebrow\" style=\"color:#9fd0e8\">R\u00e9sidence permanente<\/p>\r\n<h2>Le premier crit\u00e8re de d\u00e9partage n'est pas le m\u00eame que le domicile aux \u00c9tats-Unis<\/h2>\r\n<p>L'article 4 pose la question de savoir si un foyer permanent est \u00e0 la disposition de l'individu. Il s'agit d'un concept conventionnel. Il est plus large que la notion de propri\u00e9t\u00e9 et ne se confond pas avec le domicile au sens du droit interne. Un appartement lou\u00e9 peut suffire ; la seule propri\u00e9t\u00e9 ne signifie pas n\u00e9cessairement qu'un foyer est disponible si l'individu ne peut pas l'utiliser.<\/p>\r\n<p>Si un foyer permanent est disponible \u00e0 la fois aux \u00c9tats-Unis et en Allemagne, l'analyse passe au centre des int\u00e9r\u00eats vitaux.<\/p>\r\n<\/div>\r\n<\/div><\/section>\r\n\r\n<section class=\"tr-section tr-soft\"><div class=\"tr-wrap\">\r\n<p class=\"tr-eyebrow\">Centre des int\u00e9r\u00eats vitaux<\/p>\r\n<h2>Les relations personnelles et \u00e9conomiques sont \u00e9valu\u00e9es ensemble<\/h2>\r\n<div class=\"tr-grid2\">\r\n<article class=\"tr-card\">\r\n<h3>Relations personnelles<\/h3>\r\n<p>Les faits pertinents peuvent inclure le conjoint et les enfants, les relations sociales, les activit\u00e9s personnelles et le lieu de la vie priv\u00e9e ordinaire de l'individu.<\/p>\r\n<\/article>\r\n<article class=\"tr-card\">\r\n<h3>Relations \u00e9conomiques<\/h3>\r\n<p>L'emploi, les activit\u00e9s professionnelles, les fonctions de gestion, les investissements et d'autres liens \u00e9conomiques peuvent \u00e9galement \u00eatre pertinents.<\/p>\r\n<\/article>\r\n<\/div>\r\n<div class=\"tr-note\">\r\n<strong>Aucun fait unique ne d\u00e9termine automatiquement.<\/strong>\r\nL'analyse du trait\u00e9 est globale. Une maison familiale allemande ne neutralise pas m\u00e9caniquement des liens \u00e9conomiques et personnels substantiels aux \u00c9tats-Unis, et vice versa.\r\n<\/div>\r\n<\/div><\/section>\r\n\r\n<section class=\"tr-section\"><div class=\"tr-wrap\">\r\n<p class=\"tr-eyebrow\">R\u00e9sidence habituelle<\/p>\r\n<h2>O\u00f9 l'individu vit-il habituellement ?<\/h2>\r\n<p class=\"tr-lead\">Si le centre des int\u00e9r\u00eats vitaux ne peut pas \u00eatre d\u00e9termin\u00e9, l'article 4 prend en compte le s\u00e9jour habituel. Il ne s'agit pas simplement d'un test de 183 jours. La fr\u00e9quence globale, la dur\u00e9e et la r\u00e9gularit\u00e9 des s\u00e9jours dans chaque pays sont pertinentes.<\/p>\r\n<div class=\"tr-grid2\">\r\n<article class=\"tr-card\"><h3>Les deux pays<\/h3><p>Le profil des s\u00e9jours dans les deux pays doit \u00eatre compar\u00e9 sur une p\u00e9riode significative.<\/p><\/article>\r\n<article class=\"tr-card\"><h3>Aucun pays<\/h3><p>S'il n'y a de r\u00e9sidence habituelle dans aucun des deux \u00c9tats, la convention s'en remet \u00e0 la nationalit\u00e9.<\/p><\/article>\r\n<\/div>\r\n<\/div><\/section>\r\n\r\n<section id=\"effect\" class=\"tr-section tr-soft\"><div class=\"tr-wrap\">\r\n<p class=\"tr-eyebrow\">Effet fiscal am\u00e9ricain<\/p>\r\n<h2>Que se passe-t-il si l'article 4 attribue la r\u00e9sidence fiscale \u00e0 l'Allemagne ?<\/h2>\r\n<p class=\"tr-lead\">Pour un non-citoyen am\u00e9ricain qui est un r\u00e9sident \u00e9tranger des \u00c9tats-Unis selon le droit interne, mais r\u00e9sident fiscal en Allemagne en vertu d'une convention, le \u00a7 301.7701(b)-7 du r\u00e8glement du Tr\u00e9sor permet \u00e0 cet individu de calculer son imp\u00f4t sur le revenu am\u00e9ricain en tant que non-r\u00e9sident si la position conventionnelle est ad\u00e9quatement revendiqu\u00e9e. L'IRS exige une d\u00e9claration en temps utile au moyen du formulaire 1040-NR et du formulaire 8833.<\/p>\r\n<div class=\"tr-grid3\">\r\n<article class=\"tr-card\">\r\n<h3>Formulaire 1040-NR<\/h3>\r\n<p>L'individu calcule g\u00e9n\u00e9ralement l'imp\u00f4t sur le revenu am\u00e9ricain en tant qu'\u00e9tranger non-r\u00e9sident pour la p\u00e9riode pour laquelle la r\u00e9sidence fiscale allemande est revendiqu\u00e9e.<\/p>\r\n<\/article>\r\n<article class=\"tr-card\">\r\n<h3>Formulaire 8833<\/h3>\r\n<p>La position fiscale fond\u00e9e sur un trait\u00e9 doit g\u00e9n\u00e9ralement \u00eatre d\u00e9clar\u00e9e en vertu de l'article 301.7701(b)-7 du R\u00e8glement du Tr\u00e9sor.<\/p>\r\n<\/article>\r\n<article class=\"tr-card\">\r\n<h3>Toujours r\u00e9sident am\u00e9ricain \u00e0 d'autres fins<\/h3>\r\n<p>La position d\u00e9coulant d'une convention fiscale modifie g\u00e9n\u00e9ralement le calcul de l'imp\u00f4t sur le revenu, mais l'int\u00e9ress\u00e9 peut tout de m\u00eame \u00eatre consid\u00e9r\u00e9 comme un r\u00e9sident des \u00c9tats-Unis pour l'application d'autres dispositions du Code. L'explication technique du Tr\u00e9sor donne l'attribution relative aux soci\u00e9t\u00e9s \u00e9trang\u00e8res contr\u00f4l\u00e9es (CFC) comme exemple.<\/p>\r\n<\/article>\r\n<\/div>\r\n<\/div><\/section>\r\n\r\n<section class=\"tr-section\"><div class=\"tr-wrap\">\r\n<p class=\"tr-eyebrow\">Titulaires de la carte verte<\/p>\r\n<h2>La r\u00e9sidence fiscale peut avoir des cons\u00e9quences suppl\u00e9mentaires pour les r\u00e9sidents de longue dur\u00e9e<\/h2>\r\n<div class=\"tr-grid2\">\r\n<article class=\"tr-card\">\r\n<h3>Article 7701(b)(6) de l'IRC<\/h3>\r\n<p>Un r\u00e9sident permanent l\u00e9gal qui revendique le statut de r\u00e9sident fiscal en Allemagne et en avise l'IRS peut cesser d'\u00eatre trait\u00e9 comme tel \u00e0 certaines fins fiscales f\u00e9d\u00e9rales.<\/p>\r\n<\/article>\r\n<article class=\"tr-card\">\r\n<h3>Cons\u00e9quences possibles d'une expatriation<\/h3>\r\n<p>Le formulaire 8833 avertit lui-m\u00eame qu'un contribuable ayant une double r\u00e9sidence qui est \u00e9galement un r\u00e9sident de longue dur\u00e9e peut \u00eatre r\u00e9put\u00e9 avoir expatri\u00e9 lors de l'exercice d'une option de r\u00e9sidence fiscale \u00e0 l'\u00e9tranger en vertu d'une convention.<\/p>\r\n<\/article>\r\n<\/div>\r\n<\/div><\/section>\r\n\r\n<section id=\"german-perspective\" class=\"tr-section tr-soft\"><div class=\"tr-wrap\">\r\n<p class=\"tr-eyebrow\">L'autre c\u00f4t\u00e9 de l'affaire<\/p>\r\n<h2>Perspective fiscale allemande<\/h2>\r\n<p class=\"tr-lead\">L'Allemagne d\u00e9termine s\u00e9par\u00e9ment la r\u00e9sidence en vertu des \u00a7\u00a7 8 et 9 de l'AO et l'assujettissement illimit\u00e9 \u00e0 l'imp\u00f4t en vertu du \u00a7 1 de l'EStG. La d\u00e9termination en vertu du droit interne allemand intervient avant que la m\u00eame r\u00e8gle de d\u00e9partage de l'article 4 ne soit appliqu\u00e9e du c\u00f4t\u00e9 allemand.<\/p>\r\n<div class=\"tr-grid3\">\r\n<article class=\"tr-card\"><h3>R\u00e9sidence selon l'article 8 du Code fiscal allemand (AO)<\/h3><p>Si un logement en Allemagne est occup\u00e9 dans des circonstances indiquant qu'il sera conserv\u00e9 et utilis\u00e9.<\/p><a class=\"tr-link\" href=\"https:\/\/taxrep.de\/en\/fachwissen\/deutschland\/wohnsitz\/\">R\u00e9sidence allemande<\/a><\/article>\r\n<article class=\"tr-card\"><h3>R\u00e9sidence habituelle selon l\u2019article 9 du Code fiscal allemand (AO)<\/h3><p>La seule pr\u00e9sence physique effective en Allemagne peut cr\u00e9er ind\u00e9pendamment une obligation fiscale illimit\u00e9e en Allemagne.<\/p><a class=\"tr-link\" href=\"https:\/\/taxrep.de\/en\/fachwissen\/deutschland\/gewoehnlicher-aufenthalt\/\">r\u00e9sidence habituelle en Allemagne<\/a><\/article>\r\n<article class=\"tr-card\"><h3>Guide de r\u00e9sidence par trait\u00e9 allemand<\/h3><p>La page de contrepartie explique l'article 4 du point de vue fiscal allemand.<\/p><a class=\"tr-link\" href=\"https:\/\/taxrep.de\/en\/fachwissen\/deutschland-usa\/dba-ansaessigkeit-deutschland-usa\/\">Lire sur taxrep.de<\/a><\/article>\r\n<\/div>\r\n<\/div><\/section>\r\n\r\n<section id=\"cases\" class=\"tr-section\"><div class=\"tr-wrap\">\r\n<p class=\"tr-eyebrow\">Jurisprudence am\u00e9ricaine pertinente<\/p>\r\n<h2>D\u00e9cisions concernant la r\u00e9sidence fiscale dans le cadre du trait\u00e9 entre les \u00c9tats-Unis et l'Allemagne<\/h2>\r\n<div class=\"tr-casegrid\">\r\n<article class=\"tr-case\">\r\n<span class=\"tr-pill\">Tribunal fiscal \u00b7 2014<\/span><span class=\"tr-pill\">Topsnik c. Commissaire<\/span>\r\n<h3>L'assujettissement fiscal restreint en Allemagne n'\u00e9tait pas suffisant<\/h3>\r\n<p>Le tribunal fiscal a examin\u00e9 le cas d'un titulaire de carte verte qui soutenait qu'il \u00e9tait r\u00e9sident fiscal en Allemagne en vertu de la convention. Le tribunal a jug\u00e9 que son obligation fiscale limit\u00e9e en Allemagne ne faisait pas de lui un r\u00e9sident allemand aux fins de l'article 4.<\/p>\r\n<p><strong>Port\u00e9e pratique :<\/strong> L'imposition \u00e0 la source en Allemagne ne constitue pas \u00e0 elle seule une r\u00e9sidence fiscale au sens d'une convention. Le contribuable doit effectivement \u00eatre assujetti \u00e0 l'imp\u00f4t allemand en raison de sa r\u00e9sidence ou d'un autre lien personnel qualifi\u00e9.<\/p>\r\n<\/article>\r\n<article class=\"tr-case\">\r\n<span class=\"tr-pill\">Circuit de D.C. \u00b7 2017<\/span><span class=\"tr-pill\">Topsnik a affirm\u00e9<\/span>\r\n<h3>La cour d'appel a confirm\u00e9 le r\u00e9sultat<\/h3>\r\n<p>La Cour d'appel du circuit de Washington a confirm\u00e9 le rejet par la Cour fiscale de la position du contribuable fond\u00e9e sur le trait\u00e9 entre les \u00c9tats-Unis et l'Allemagne.<\/p>\r\n<p><strong>Port\u00e9e pratique :<\/strong> L'article 4 doit \u00eatre appliqu\u00e9 au statut fiscal juridique r\u00e9el du contribuable dans chaque pays, et non pas simplement \u00e0 sa pr\u00e9sence physique ou \u00e0 sa pr\u00e9f\u00e9rence personnelle.<\/p>\r\n<\/article>\r\n<article class=\"tr-case\">\r\n<span class=\"tr-pill\">S.D. Cal. \u00b7 2023<\/span><span class=\"tr-pill\">Aroeste<\/span>\r\n<h3>Coordination des trait\u00e9s modernes pour un r\u00e9sident permanent l\u00e9gal<\/h3>\r\n<p>L'affaire Aroeste concernait le trait\u00e9 entre les \u00c9tats-Unis et le Mexique, et non l'Allemagne, mais elle illustre comment la r\u00e9sidence fiscale selon un trait\u00e9 et l'article 7701(b)(6) peuvent influer sur le traitement fiscal f\u00e9d\u00e9ral d'un titulaire de carte verte lorsque la position de r\u00e9sident \u00e0 l'\u00e9tranger est invoqu\u00e9e \u00e0 bon droit.<\/p>\r\n<p><strong>Port\u00e9e pratique :<\/strong> La r\u00e9sidence fiscale peut avoir des cons\u00e9quences au-del\u00e0 du calcul de l'imp\u00f4t sur le revenu annuel, en particulier pour les r\u00e9sidents de longue dur\u00e9e.<\/p>\r\n<\/article>\r\n<article class=\"tr-case\">\r\n<span class=\"tr-pill\">Point de planification<\/span><span class=\"tr-pill\">Preuve<\/span>\r\n<h3>Le match de d\u00e9partage d\u00e9pend des faits<\/h3>\r\n<p>Les r\u00e9sidences permanentes, l'emplacement de la famille, l'emploi, les entreprises, les habitudes de voyage et la situation fiscale r\u00e9elle dans chaque pays doivent \u00eatre document\u00e9s de mani\u00e8re coh\u00e9rente.<\/p>\r\n<p><strong>Port\u00e9e pratique :<\/strong> Une position conventionnelle doit \u00eatre \u00e9labor\u00e9e \u00e0 partir des dossiers de droit interne des deux pays plut\u00f4t que d'un seul tableau de calcul des \u201c jours pass\u00e9s dans le pays \u201d.<\/p>\r\n<\/article>\r\n<\/div>\r\n<\/div><\/section>\r\n\r\n<section class=\"tr-section tr-soft\"><div class=\"tr-wrap\">\r\n<p class=\"tr-eyebrow\">Sujets connexes<\/p>\r\n<h2>R\u00e9sidence et d\u00e9m\u00e9nagement entre les \u00c9tats-Unis et l'Allemagne<\/h2>\r\n<div class=\"tr-related\">\r\n<a href=\"\/fr\/guide_fiscal\/guide-de-limpot-sur-le-revenu-des-etats-unis\/carte-verte\/\"><h3>Test de la carte verte<\/h3><p>Statut de r\u00e9sident \u00e9tranger pour les r\u00e9sidents permanents l\u00e9gaux.<\/p><\/a>\r\n<a href=\"\/fr\/guide_fiscal\/guide-de-limpot-sur-le-revenu-des-etats-unis\/test-de-presence-substantielle\/\"><h3>Test de pr\u00e9sence substantielle<\/h3><p>Test de pr\u00e9sence physique en vertu de l'article 7701(b) du Code des imp\u00f4ts am\u00e9ricain (IRC).<\/p><\/a>\r\n<a href=\"\/fr\/guide_fiscal\/guide-de-limpot-sur-le-revenu-des-etats-unis\/debut-de-la-residence\/\"><h3>Date de d\u00e9but de r\u00e9sidence<\/h3><p>Date du d\u00e9but de l'assujettissement \u00e0 l'imp\u00f4t des r\u00e9sidents non-citoyens des \u00c9tats-Unis.<\/p><\/a>\r\n<a href=\"\/fr\/guide_fiscal\/guide-de-limpot-sur-le-revenu-des-etats-unis\/double-statut\/\"><h3>Ann\u00e9e \u00e0 double statut<\/h3><p>P\u00e9riodes de r\u00e9sident et de non-r\u00e9sident au cours d'une m\u00eame ann\u00e9e.<\/p><\/a>\r\n<a href=\"\/fr\/etats-unis-allemagne\/demenagement-de-residence\/\"><h3>Centre de r\u00e9sidence et de d\u00e9m\u00e9nagement<\/h3><p>Aper\u00e7u des questions de r\u00e9sidence et de d\u00e9m\u00e9nagement entre les \u00c9tats-Unis et l'Allemagne.<\/p><\/a>\r\n<a href=\"\/fr\/etats-unis-allemagne\/declaration-de-revenus-de-lannee-du-demenagement\/\"><h3>D\u00e9claration de l'ann\u00e9e du d\u00e9m\u00e9nagement<\/h3><p>D\u00e9claration transfrontali\u00e8re l'ann\u00e9e d'un d\u00e9m\u00e9nagement.<\/p><\/a>\r\n<a href=\"\/fr\/etats-unis-allemagne\/citoyen-americain-vivant-en-allemagne\/\"><h3>Citoyen am\u00e9ricain en Allemagne<\/h3><p>Clause de sauvegarde, revenu mondial et all\u00e8gement de la double imposition.<\/p><\/a>\r\n<a href=\"https:\/\/taxrep.de\/en\/fachwissen\/deutschland-usa\/dba-ansaessigkeit-deutschland-usa\/\"><h3>Perspective allemande<\/h3><p>L'analyse correspondante de l'article 4 sur taxrep.de.<\/p><\/a>\r\n<\/div>\r\n<\/div><\/section>\r\n\r\n<section id=\"faq\" class=\"tr-section\"><div class=\"tr-wrap\">\r\n<p class=\"tr-eyebrow\">Questions fr\u00e9quemment pos\u00e9es<\/p>\r\n<h2 style=\"text-align:center\">R\u00e9sidence fiscale dans le cadre du trait\u00e9 entre les \u00c9tats-Unis et l'Allemagne<\/h2>\r\n<div class=\"tr-faq\">\r\n<details><summary>Quand les r\u00e8gles de d\u00e9partage des trait\u00e9s s'appliquent-elles ?<\/summary><div class=\"tr-answer\">Seulement lorsque la personne physique r\u00e9side \u00e0 la fois aux \u00c9tats-Unis et en Allemagne selon le droit interne de chaque pays.<\/div><\/details>\r\n<details><summary>Le test du foyer permanent est-il le m\u00eame que le test de la carte verte am\u00e9ricaine ?<\/summary><div class=\"tr-answer\">Non. Le test de la carte verte d\u00e9termine le statut de r\u00e9sident-\u00e9tranger aux fins de l'imp\u00f4t am\u00e9ricain. Le foyer permanent est le premier crit\u00e8re d\u00e9partageur d'une convention fiscale en vertu de l'article 4.<\/div><\/details>\r\n<details><summary>Est-ce que passer plus de 183 jours dans un pays d\u00e9termine la r\u00e9sidence fiscale selon les conventions ?<\/summary><div class=\"tr-answer\">Non. L'article 4 applique le foyer d'habitation permanent, le centre des int\u00e9r\u00eats vitaux, le s\u00e9jour habituel, la nationalit\u00e9 et la proc\u00e9dure amiable dans cet ordre. Il n'existe pas de r\u00e8gle de r\u00e9sidence conventionnelle autonome fond\u00e9e simplement sur 183 jours.<\/div><\/details>\r\n<details><summary>Si l'Allemagne remporte le match de barrage, dois-je d\u00e9poser le formulaire 1040-NR ?<\/summary><div class=\"tr-answer\">Un \u00e9tranger r\u00e9sident aux \u00c9tats-Unis qui n'est pas citoyen am\u00e9ricain et qui revendique valablement sa r\u00e9sidence fiscale en Allemagne en vertu d'une convention calcule g\u00e9n\u00e9ralement son imp\u00f4t sur le revenu am\u00e9ricain en tant qu'\u00e9tranger non-r\u00e9sident et d\u00e9pose le formulaire 1040-NR accompagn\u00e9 du formulaire 8833.<\/div><\/details>\r\n<details><summary>Un citoyen am\u00e9ricain peut-il utiliser l'article 4 pour ne plus \u00eatre impos\u00e9 par les \u00c9tats-Unis ?<\/summary><div class=\"tr-answer\">G\u00e9n\u00e9ralement non. La clause de sauvegarde du trait\u00e9 pr\u00e9serve l'imposition am\u00e9ricaine des citoyens am\u00e9ricains, sous r\u00e9serve d'exceptions sp\u00e9cifiques.<\/div><\/details>\r\n<details><summary>Un titulaire de carte verte peut-il revendiquer l'Allemagne comme r\u00e9sidence fiscale au titre d'une convention ?<\/summary><div class=\"tr-answer\">Potentiellement oui si l'individu est effectivement un r\u00e9sident fiscal allemand au sens du trait\u00e9 et que la r\u00e8gle de d\u00e9partage de l'article 4 attribue la r\u00e9sidence \u00e0 l'Allemagne. Cette situation requiert une d\u00e9claration minutieuse et peut avoir des cons\u00e9quences en mati\u00e8re d'expatriation pour les r\u00e9sidents de longue dur\u00e9e.<\/div><\/details>\r\n<\/div>\r\n<\/div><\/section>\r\n\r\n<section class=\"tr-section tr-soft\"><div class=\"tr-wrap tr-contact\">\r\n<p class=\"tr-eyebrow\">Conseils fiscaux \u00c9tats-Unis \u2013 Allemagne<\/p>\r\n<h2>R\u00e9sident \u00e0 la fois selon le droit fiscal am\u00e9ricain et allemand ?<\/h2>\r\n<p>Nous d\u00e9terminons la r\u00e9sidence fiscale dans les deux pays, appliquons l'article 4 de la convention fiscale entre les \u00c9tats-Unis et l'Allemagne, documentons l'analyse des crit\u00e8res de d\u00e9partage (tie-breaker) et coordonnons le formulaire 1040-NR, le formulaire 8833 ainsi que la situation fiscale allemande.<\/p>\r\n<a class=\"tr-btn\" href=\"\/fr\/contact\/\">Planifier une consultation initiale<\/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 Tax Treaty Residence United States\u2013Germany \u00b7 Article 4 U.S.\u2013Germany Tax Treaty Residence and Tie-Breaker Rules A person can be treated as a U.S. tax resident under U.S. domestic law and at the same time as a German tax resident under German domestic law. Article 4 of the U.S.\u2013Germany income tax treaty resolves [&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-16168","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 Treaty Residence &amp; Tie-Breaker Rules | TaxRep<\/title>\n<meta name=\"description\" content=\"U.S.\u2013Germany treaty residence: Article 4, permanent home, center of vital interests, habitual abode and tie-breaker rules.\" \/>\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-fiscale-conventionnelle\/\" \/>\n<meta property=\"og:locale\" content=\"fr_FR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"treaty residence\" \/>\n<meta property=\"og:description\" content=\"U.S.\u2013Germany treaty residence: Article 4, permanent home, center of vital interests, habitual abode and tie-breaker rules.\" \/>\n<meta property=\"og:url\" content=\"https:\/\/taxrep.us\/fr\/etats-unis-allemagne\/residence-fiscale-conventionnelle\/\" \/>\n<meta property=\"og:site_name\" content=\"TaxRep\" \/>\n<meta property=\"article:modified_time\" content=\"2026-08-31T08:26:09+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=\"8 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\\\/treaty-residence\\\/\",\"url\":\"https:\\\/\\\/taxrep.us\\\/united-states-germany\\\/treaty-residence\\\/\",\"name\":\"U.S.\u2013Germany Treaty Residence & Tie-Breaker Rules | TaxRep\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/taxrep.us\\\/#website\"},\"datePublished\":\"2026-08-31T07:55:26+00:00\",\"dateModified\":\"2026-08-31T08:26:09+00:00\",\"description\":\"U.S.\u2013Germany treaty residence: Article 4, permanent home, center of vital interests, habitual abode and tie-breaker rules.\",\"breadcrumb\":{\"@id\":\"https:\\\/\\\/taxrep.us\\\/united-states-germany\\\/treaty-residence\\\/#breadcrumb\"},\"inLanguage\":\"fr-FR\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\\\/\\\/taxrep.us\\\/united-states-germany\\\/treaty-residence\\\/\"]}]},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\\\/\\\/taxrep.us\\\/united-states-germany\\\/treaty-residence\\\/#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\":\"treaty residence\"}]},{\"@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":"R\u00e9sidence fiscale et r\u00e8gles subsidiaires (\u00ab tie-breaker \u00bb) de la convention \u00c9tats-Unis \u2013 Allemagne | TaxRep","description":"R\u00e9sidence fiscale selon le trait\u00e9 \u00c9tats-Unis\u2013Allemagne : article 4, foyer permanent, centre des int\u00e9r\u00eats vitaux, s\u00e9jour habituel et r\u00e8gles subsidiaires (tie-breaker rules).","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-fiscale-conventionnelle\/","og_locale":"fr_FR","og_type":"article","og_title":"treaty residence","og_description":"U.S.\u2013Germany treaty residence: Article 4, permanent home, center of vital interests, habitual abode and tie-breaker rules.","og_url":"https:\/\/taxrep.us\/fr\/etats-unis-allemagne\/residence-fiscale-conventionnelle\/","og_site_name":"TaxRep","article_modified_time":"2026-08-31T08:26:09+00:00","twitter_card":"summary_large_image","twitter_misc":{"Dur\u00e9e de lecture estim\u00e9e":"8 minutes"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"WebPage","@id":"https:\/\/taxrep.us\/united-states-germany\/treaty-residence\/","url":"https:\/\/taxrep.us\/united-states-germany\/treaty-residence\/","name":"R\u00e9sidence fiscale et r\u00e8gles subsidiaires (\u00ab tie-breaker \u00bb) de la convention \u00c9tats-Unis \u2013 Allemagne | TaxRep","isPartOf":{"@id":"https:\/\/taxrep.us\/#website"},"datePublished":"2026-08-31T07:55:26+00:00","dateModified":"2026-08-31T08:26:09+00:00","description":"R\u00e9sidence fiscale selon le trait\u00e9 \u00c9tats-Unis\u2013Allemagne : article 4, foyer permanent, centre des int\u00e9r\u00eats vitaux, s\u00e9jour habituel et r\u00e8gles subsidiaires (tie-breaker rules).","breadcrumb":{"@id":"https:\/\/taxrep.us\/united-states-germany\/treaty-residence\/#breadcrumb"},"inLanguage":"fr-FR","potentialAction":[{"@type":"ReadAction","target":["https:\/\/taxrep.us\/united-states-germany\/treaty-residence\/"]}]},{"@type":"BreadcrumbList","@id":"https:\/\/taxrep.us\/united-states-germany\/treaty-residence\/#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":"treaty residence"}]},{"@type":"WebSite","@id":"https:\/\/taxrep.us\/#website","url":"https:\/\/taxrep.us\/","name":"TaxRep","description":"Services fiscaux","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\/"}}]}},"_links":{"self":[{"href":"https:\/\/taxrep.us\/fr\/wp-json\/wp\/v2\/pages\/16168","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/taxrep.us\/fr\/wp-json\/wp\/v2\/pages"}],"about":[{"href":"https:\/\/taxrep.us\/fr\/wp-json\/wp\/v2\/types\/page"}],"author":[{"embeddable":true,"href":"https:\/\/taxrep.us\/fr\/wp-json\/wp\/v2\/users\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/taxrep.us\/fr\/wp-json\/wp\/v2\/comments?post=16168"}],"version-history":[{"count":7,"href":"https:\/\/taxrep.us\/fr\/wp-json\/wp\/v2\/pages\/16168\/revisions"}],"predecessor-version":[{"id":16175,"href":"https:\/\/taxrep.us\/fr\/wp-json\/wp\/v2\/pages\/16168\/revisions\/16175"}],"up":[{"embeddable":true,"href":"https:\/\/taxrep.us\/fr\/wp-json\/wp\/v2\/pages\/15689"}],"wp:attachment":[{"href":"https:\/\/taxrep.us\/fr\/wp-json\/wp\/v2\/media?parent=16168"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}