{"id":13048,"date":"2021-02-24T12:44:39","date_gmt":"2021-02-24T11:44:39","guid":{"rendered":"https:\/\/ftpa-new.eliott-markus.digital\/brexit-les-consequences-fiscales-pour-les-particuliers-depuis-la-fin-de-la-periode-de-transition\/"},"modified":"2021-06-11T12:46:52","modified_gmt":"2021-06-11T10:46:52","slug":"brexit-les-consequences-fiscales-pour-les-particuliers-depuis-la-fin-de-la-periode-de-transition","status":"publish","type":"post","link":"https:\/\/ftpa.com\/en\/brexit-les-consequences-fiscales-pour-les-particuliers-depuis-la-fin-de-la-periode-de-transition\/","title":{"rendered":"Brexit : les cons\u00e9quences fiscales pour les particuliers depuis la fin de la p\u00e9riode de transition"},"content":{"rendered":"<p>Article by <a href=\"https:\/\/ftpa.com\/en\/lequipe\/sophie-jouniaux\/\"><strong>Sophie Jouniaux<\/strong><\/a>, <span style=\"font-family: arial, sans-serif;\">partner,<\/span><span style=\"font-family: arial, sans-serif;\">\u00a0<\/span>about the tax consequences of brexit for individuals since the end of the transition period, in <a href=\"https:\/\/www.journaldunet.com\/patrimoine\/finances-personnelles\/1498103-brexit-les-consequences-fiscales-pour-les-particuliers-depuis-la-fin-de-la-periode-de-transition\/\"><strong>Journal du Net<\/strong><\/a>.<\/p>\n<p><b>Le retrait du Royaume-Uni de l&#8217;UE a fait l&#8217;objet d&#8217;un fastidieux processus de n\u00e9gociations. Le 23 juin 2016, 51,89% des Britanniques se pronon\u00e7aient en faveur de ce retrait et ent\u00e9rinaient la fin d&#8217;une relation particuli\u00e8rement complexe entre le Royaume-Uni et l&#8217;UE.<\/b><\/p>\n<p>Bien que la sortie officielle du Royaume-Uni ait \u00e9t\u00e9 act\u00e9e le 31 janvier 2020, le droit europ\u00e9en a continu\u00e9 de s\u2019appliquer au Royaume-Uni durant la p\u00e9riode de transition, qui s\u2019est achev\u00e9e le 31 d\u00e9cembre 2020 \u00e0 la suite de la conclusion d\u2019un Accord de sortie. Retour sur les principales cons\u00e9quences de la fin de cette p\u00e9riode sur la fiscalit\u00e9 des particuliers.<\/p>\n<p><b>Fin de l\u2019\u00e9ligibilit\u00e9 des titres britanniques d\u00e9tenus en PEA<\/b><\/p>\n<p>Les titres \u00e9mis par des soci\u00e9t\u00e9s britanniques ont cess\u00e9 depuis le 1er janvier 2021 d\u2019\u00eatre \u00e9ligibles aux plans d\u2019\u00e9pargne en actions (PEA) et aux PEA-PME. En effet, la condition de localisation du si\u00e8ge social de la soci\u00e9t\u00e9 \u00e9mettrice, qui doit se situer dans un Etat membre de l\u2019UE ou de l\u2019Espace Economique Europ\u00e9en (EEE), ayant au surplus conclu une convention fiscale avec la France, n\u2019est plus remplie depuis cette date.<\/p>\n<p>Afin d\u2019\u00e9viter une vente massive de ces titres, une p\u00e9riode de tol\u00e9rance de 9 mois a \u00e9t\u00e9 mise en place par des mesures r\u00e8glementaires. Jusqu\u2019au 30 septembre 2021, les titres souscrits ou acquis avant le 31 d\u00e9cembre 2020 dont l\u2019\u00e9metteur a son si\u00e8ge au Royaume-Uni pourront \u00eatre conserv\u00e9s au sein du PEA. Si ces titres ne sont pas vendus avant le 30 septembre, et pour \u00e9viter la cl\u00f4ture du plan, ils devront transf\u00e9r\u00e9s vers un compte titre ordinaire, d\u00e9sormais appel\u00e9 compte d\u2019instruments financiers (CIF).<\/p>\n<p>The full\u00a0article\u00a0is available on <strong><a href=\"https:\/\/www.journaldunet.com\/patrimoine\/finances-personnelles\/1498103-brexit-les-consequences-fiscales-pour-les-particuliers-depuis-la-fin-de-la-periode-de-transition\/\">Journal du Net<\/a> <\/strong>.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Article by Sophie Jouniaux, partner,\u00a0about the tax consequences of brexit for individuals since the end of the transition period, in Journal du Net. Le retrait du Royaume-Uni de l&#8217;UE a fait l&#8217;objet d&#8217;un fastidieux processus de n\u00e9gociations. Le 23 juin 2016, 51,89% des Britanniques se pronon\u00e7aient en faveur de ce retrait et ent\u00e9rinaient la fin [&hellip;]<\/p>\n","protected":false},"author":3,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"inline_featured_image":false,"footnotes":""},"categories":[28],"tags":[],"class_list":["post-13048","post","type-post","status-publish","format-standard","hentry","category-publications-en"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.3 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Brexit : les cons\u00e9quences fiscales pour les particuliers depuis la fin de la p\u00e9riode de transition<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/ftpa.com\/en\/brexit-les-consequences-fiscales-pour-les-particuliers-depuis-la-fin-de-la-periode-de-transition\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Brexit : les cons\u00e9quences fiscales pour les particuliers depuis la fin de la p\u00e9riode de transition\" \/>\n<meta property=\"og:description\" content=\"Article by Sophie Jouniaux, partner,\u00a0about the tax consequences of brexit for individuals since the end of the transition period, in Journal du Net. Le retrait du Royaume-Uni de l&#8217;UE a fait l&#8217;objet d&#8217;un fastidieux processus de n\u00e9gociations. Le 23 juin 2016, 51,89% des Britanniques se pronon\u00e7aient en faveur de ce retrait et ent\u00e9rinaient la fin [&hellip;]\" \/>\n<meta property=\"og:url\" content=\"https:\/\/ftpa.com\/en\/brexit-les-consequences-fiscales-pour-les-particuliers-depuis-la-fin-de-la-periode-de-transition\/\" \/>\n<meta property=\"og:site_name\" content=\"FTPA\" \/>\n<meta property=\"article:published_time\" content=\"2021-02-24T11:44:39+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2021-06-11T10:46:52+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/ftpa.com\/wp-content\/uploads\/2021\/06\/cropped-1519913117077.png\" \/>\n\t<meta property=\"og:image:width\" content=\"512\" \/>\n\t<meta property=\"og:image:height\" content=\"512\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/png\" \/>\n<meta name=\"author\" content=\"Eliott_Markus_Dev\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Written by\" \/>\n\t<meta name=\"twitter:data1\" content=\"Eliott_Markus_Dev\" \/>\n\t<meta name=\"twitter:label2\" content=\"Est. reading time\" \/>\n\t<meta name=\"twitter:data2\" content=\"2 minutes\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\\\/\\\/ftpa.com\\\/en\\\/brexit-les-consequences-fiscales-pour-les-particuliers-depuis-la-fin-de-la-periode-de-transition\\\/#article\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/ftpa.com\\\/en\\\/brexit-les-consequences-fiscales-pour-les-particuliers-depuis-la-fin-de-la-periode-de-transition\\\/\"},\"author\":{\"name\":\"Eliott_Markus_Dev\",\"@id\":\"https:\\\/\\\/ftpa.com\\\/#\\\/schema\\\/person\\\/a16a07d1360b3c390f81ae6fc87b9f0a\"},\"headline\":\"Brexit : les cons\u00e9quences fiscales pour les particuliers depuis la fin de la p\u00e9riode de transition\",\"datePublished\":\"2021-02-24T11:44:39+00:00\",\"dateModified\":\"2021-06-11T10:46:52+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\\\/\\\/ftpa.com\\\/en\\\/brexit-les-consequences-fiscales-pour-les-particuliers-depuis-la-fin-de-la-periode-de-transition\\\/\"},\"wordCount\":345,\"commentCount\":0,\"publisher\":{\"@id\":\"https:\\\/\\\/ftpa.com\\\/#organization\"},\"articleSection\":[\"Publications\"],\"inLanguage\":\"en-US\",\"potentialAction\":[{\"@type\":\"CommentAction\",\"name\":\"Comment\",\"target\":[\"https:\\\/\\\/ftpa.com\\\/en\\\/brexit-les-consequences-fiscales-pour-les-particuliers-depuis-la-fin-de-la-periode-de-transition\\\/#respond\"]}]},{\"@type\":\"WebPage\",\"@id\":\"https:\\\/\\\/ftpa.com\\\/en\\\/brexit-les-consequences-fiscales-pour-les-particuliers-depuis-la-fin-de-la-periode-de-transition\\\/\",\"url\":\"https:\\\/\\\/ftpa.com\\\/en\\\/brexit-les-consequences-fiscales-pour-les-particuliers-depuis-la-fin-de-la-periode-de-transition\\\/\",\"name\":\"Brexit : les cons\u00e9quences fiscales pour les particuliers depuis la fin de la p\u00e9riode de transition\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/ftpa.com\\\/#website\"},\"datePublished\":\"2021-02-24T11:44:39+00:00\",\"dateModified\":\"2021-06-11T10:46:52+00:00\",\"breadcrumb\":{\"@id\":\"https:\\\/\\\/ftpa.com\\\/en\\\/brexit-les-consequences-fiscales-pour-les-particuliers-depuis-la-fin-de-la-periode-de-transition\\\/#breadcrumb\"},\"inLanguage\":\"en-US\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\\\/\\\/ftpa.com\\\/en\\\/brexit-les-consequences-fiscales-pour-les-particuliers-depuis-la-fin-de-la-periode-de-transition\\\/\"]}]},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\\\/\\\/ftpa.com\\\/en\\\/brexit-les-consequences-fiscales-pour-les-particuliers-depuis-la-fin-de-la-periode-de-transition\\\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Accueil\",\"item\":\"https:\\\/\\\/ftpa.com\\\/en\\\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"Brexit : les cons\u00e9quences fiscales pour les particuliers depuis la fin de la p\u00e9riode de transition\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\\\/\\\/ftpa.com\\\/#website\",\"url\":\"https:\\\/\\\/ftpa.com\\\/\",\"name\":\"FTPA\",\"description\":\"Accompagnement juridique et strat\u00e9gique inventif au service de nos clients\",\"publisher\":{\"@id\":\"https:\\\/\\\/ftpa.com\\\/#organization\"},\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\\\/\\\/ftpa.com\\\/?s={search_term_string}\"},\"query-input\":{\"@type\":\"PropertyValueSpecification\",\"valueRequired\":true,\"valueName\":\"search_term_string\"}}],\"inLanguage\":\"en-US\"},{\"@type\":\"Organization\",\"@id\":\"https:\\\/\\\/ftpa.com\\\/#organization\",\"name\":\"FTPA\",\"url\":\"https:\\\/\\\/ftpa.com\\\/\",\"logo\":{\"@type\":\"ImageObject\",\"inLanguage\":\"en-US\",\"@id\":\"https:\\\/\\\/ftpa.com\\\/#\\\/schema\\\/logo\\\/image\\\/\",\"url\":\"https:\\\/\\\/ftpa.com\\\/wp-content\\\/uploads\\\/2021\\\/06\\\/cropped-1519913117077.png\",\"contentUrl\":\"https:\\\/\\\/ftpa.com\\\/wp-content\\\/uploads\\\/2021\\\/06\\\/cropped-1519913117077.png\",\"width\":512,\"height\":512,\"caption\":\"FTPA\"},\"image\":{\"@id\":\"https:\\\/\\\/ftpa.com\\\/#\\\/schema\\\/logo\\\/image\\\/\"},\"sameAs\":[\"https:\\\/\\\/fr.linkedin.com\\\/company\\\/ftpa\"]},{\"@type\":\"Person\",\"@id\":\"https:\\\/\\\/ftpa.com\\\/#\\\/schema\\\/person\\\/a16a07d1360b3c390f81ae6fc87b9f0a\",\"name\":\"Eliott_Markus_Dev\",\"image\":{\"@type\":\"ImageObject\",\"inLanguage\":\"en-US\",\"@id\":\"https:\\\/\\\/secure.gravatar.com\\\/avatar\\\/e82a1c875af1d10692c1bb24d4aa42c9c59dd307bec1ee5f88b9145de9873f1b?s=96&d=mm&r=g\",\"url\":\"https:\\\/\\\/secure.gravatar.com\\\/avatar\\\/e82a1c875af1d10692c1bb24d4aa42c9c59dd307bec1ee5f88b9145de9873f1b?s=96&d=mm&r=g\",\"contentUrl\":\"https:\\\/\\\/secure.gravatar.com\\\/avatar\\\/e82a1c875af1d10692c1bb24d4aa42c9c59dd307bec1ee5f88b9145de9873f1b?s=96&d=mm&r=g\",\"caption\":\"Eliott_Markus_Dev\"}}]}<\/script>\n<!-- \/ Yoast SEO plugin. -->","yoast_head_json":{"title":"Brexit : les cons\u00e9quences fiscales pour les particuliers depuis la fin de la p\u00e9riode de transition","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:\/\/ftpa.com\/en\/brexit-les-consequences-fiscales-pour-les-particuliers-depuis-la-fin-de-la-periode-de-transition\/","og_locale":"en_US","og_type":"article","og_title":"Brexit : les cons\u00e9quences fiscales pour les particuliers depuis la fin de la p\u00e9riode de transition","og_description":"Article by Sophie Jouniaux, partner,\u00a0about the tax consequences of brexit for individuals since the end of the transition period, in Journal du Net. Le retrait du Royaume-Uni de l&#8217;UE a fait l&#8217;objet d&#8217;un fastidieux processus de n\u00e9gociations. Le 23 juin 2016, 51,89% des Britanniques se pronon\u00e7aient en faveur de ce retrait et ent\u00e9rinaient la fin [&hellip;]","og_url":"https:\/\/ftpa.com\/en\/brexit-les-consequences-fiscales-pour-les-particuliers-depuis-la-fin-de-la-periode-de-transition\/","og_site_name":"FTPA","article_published_time":"2021-02-24T11:44:39+00:00","article_modified_time":"2021-06-11T10:46:52+00:00","og_image":[{"width":512,"height":512,"url":"https:\/\/ftpa.com\/wp-content\/uploads\/2021\/06\/cropped-1519913117077.png","type":"image\/png"}],"author":"Eliott_Markus_Dev","twitter_card":"summary_large_image","twitter_misc":{"Written by":"Eliott_Markus_Dev","Est. reading time":"2 minutes"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"Article","@id":"https:\/\/ftpa.com\/en\/brexit-les-consequences-fiscales-pour-les-particuliers-depuis-la-fin-de-la-periode-de-transition\/#article","isPartOf":{"@id":"https:\/\/ftpa.com\/en\/brexit-les-consequences-fiscales-pour-les-particuliers-depuis-la-fin-de-la-periode-de-transition\/"},"author":{"name":"Eliott_Markus_Dev","@id":"https:\/\/ftpa.com\/#\/schema\/person\/a16a07d1360b3c390f81ae6fc87b9f0a"},"headline":"Brexit : les cons\u00e9quences fiscales pour les particuliers depuis la fin de la p\u00e9riode de transition","datePublished":"2021-02-24T11:44:39+00:00","dateModified":"2021-06-11T10:46:52+00:00","mainEntityOfPage":{"@id":"https:\/\/ftpa.com\/en\/brexit-les-consequences-fiscales-pour-les-particuliers-depuis-la-fin-de-la-periode-de-transition\/"},"wordCount":345,"commentCount":0,"publisher":{"@id":"https:\/\/ftpa.com\/#organization"},"articleSection":["Publications"],"inLanguage":"en-US","potentialAction":[{"@type":"CommentAction","name":"Comment","target":["https:\/\/ftpa.com\/en\/brexit-les-consequences-fiscales-pour-les-particuliers-depuis-la-fin-de-la-periode-de-transition\/#respond"]}]},{"@type":"WebPage","@id":"https:\/\/ftpa.com\/en\/brexit-les-consequences-fiscales-pour-les-particuliers-depuis-la-fin-de-la-periode-de-transition\/","url":"https:\/\/ftpa.com\/en\/brexit-les-consequences-fiscales-pour-les-particuliers-depuis-la-fin-de-la-periode-de-transition\/","name":"Brexit : les cons\u00e9quences fiscales pour les particuliers depuis la fin de la p\u00e9riode de transition","isPartOf":{"@id":"https:\/\/ftpa.com\/#website"},"datePublished":"2021-02-24T11:44:39+00:00","dateModified":"2021-06-11T10:46:52+00:00","breadcrumb":{"@id":"https:\/\/ftpa.com\/en\/brexit-les-consequences-fiscales-pour-les-particuliers-depuis-la-fin-de-la-periode-de-transition\/#breadcrumb"},"inLanguage":"en-US","potentialAction":[{"@type":"ReadAction","target":["https:\/\/ftpa.com\/en\/brexit-les-consequences-fiscales-pour-les-particuliers-depuis-la-fin-de-la-periode-de-transition\/"]}]},{"@type":"BreadcrumbList","@id":"https:\/\/ftpa.com\/en\/brexit-les-consequences-fiscales-pour-les-particuliers-depuis-la-fin-de-la-periode-de-transition\/#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Accueil","item":"https:\/\/ftpa.com\/en\/"},{"@type":"ListItem","position":2,"name":"Brexit : les cons\u00e9quences fiscales pour les particuliers depuis la fin de la p\u00e9riode de transition"}]},{"@type":"WebSite","@id":"https:\/\/ftpa.com\/#website","url":"https:\/\/ftpa.com\/","name":"FTPA","description":"Accompagnement juridique et strat\u00e9gique inventif au service de nos clients","publisher":{"@id":"https:\/\/ftpa.com\/#organization"},"potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/ftpa.com\/?s={search_term_string}"},"query-input":{"@type":"PropertyValueSpecification","valueRequired":true,"valueName":"search_term_string"}}],"inLanguage":"en-US"},{"@type":"Organization","@id":"https:\/\/ftpa.com\/#organization","name":"FTPA","url":"https:\/\/ftpa.com\/","logo":{"@type":"ImageObject","inLanguage":"en-US","@id":"https:\/\/ftpa.com\/#\/schema\/logo\/image\/","url":"https:\/\/ftpa.com\/wp-content\/uploads\/2021\/06\/cropped-1519913117077.png","contentUrl":"https:\/\/ftpa.com\/wp-content\/uploads\/2021\/06\/cropped-1519913117077.png","width":512,"height":512,"caption":"FTPA"},"image":{"@id":"https:\/\/ftpa.com\/#\/schema\/logo\/image\/"},"sameAs":["https:\/\/fr.linkedin.com\/company\/ftpa"]},{"@type":"Person","@id":"https:\/\/ftpa.com\/#\/schema\/person\/a16a07d1360b3c390f81ae6fc87b9f0a","name":"Eliott_Markus_Dev","image":{"@type":"ImageObject","inLanguage":"en-US","@id":"https:\/\/secure.gravatar.com\/avatar\/e82a1c875af1d10692c1bb24d4aa42c9c59dd307bec1ee5f88b9145de9873f1b?s=96&d=mm&r=g","url":"https:\/\/secure.gravatar.com\/avatar\/e82a1c875af1d10692c1bb24d4aa42c9c59dd307bec1ee5f88b9145de9873f1b?s=96&d=mm&r=g","contentUrl":"https:\/\/secure.gravatar.com\/avatar\/e82a1c875af1d10692c1bb24d4aa42c9c59dd307bec1ee5f88b9145de9873f1b?s=96&d=mm&r=g","caption":"Eliott_Markus_Dev"}}]}},"_links":{"self":[{"href":"https:\/\/ftpa.com\/en\/wp-json\/wp\/v2\/posts\/13048","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/ftpa.com\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/ftpa.com\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/ftpa.com\/en\/wp-json\/wp\/v2\/users\/3"}],"replies":[{"embeddable":true,"href":"https:\/\/ftpa.com\/en\/wp-json\/wp\/v2\/comments?post=13048"}],"version-history":[{"count":1,"href":"https:\/\/ftpa.com\/en\/wp-json\/wp\/v2\/posts\/13048\/revisions"}],"predecessor-version":[{"id":14157,"href":"https:\/\/ftpa.com\/en\/wp-json\/wp\/v2\/posts\/13048\/revisions\/14157"}],"wp:attachment":[{"href":"https:\/\/ftpa.com\/en\/wp-json\/wp\/v2\/media?parent=13048"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/ftpa.com\/en\/wp-json\/wp\/v2\/categories?post=13048"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/ftpa.com\/en\/wp-json\/wp\/v2\/tags?post=13048"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}