Maître Lyes KACI

Avocat au barreau de Paris

Compétences : Droit fiscal et droit douanier, Fusions et acquisitions

Barreau : Paris

Adresse : 87 AVENUE KLEBER 75116 PARIS

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Publié le 18/02/2026

Situation fiscale des travailleurs expatriés du secteur pétrolier

Article juridique - Droit fiscal et droit douanier

Par Me Lyes KACI

Situation fiscale des travailleurs expatriés du secteur pétrolier

CAA Bordeaux, 15 janv. 2026, 23BX01098

Un chef de chantier dans le domaine de l'extraction pétrolière entendait bénéficier du régime favorable des expatriés (81 A CGI) à raison des activités menées sur des sites étrangers (Kenya).

Son employeur formel était une société du groupe français SMP, établie aux îles Vierges britanniques et disposant d’un établissement stable immatriculé en France. L’administration a refusé d’appliquer le régime au motif que l’employeur n’était pas établi en France/UE/EEE.

Le salarié soutenait que son employeur réel était français (l’établissement stable de la BVI qui était imposable en France sur les activités kenyanes ou, à défaut, l’entité mère française du groupe SMP qui supportait la charge des rémunérations en vertu d'un contrat de mise à disposition).

Dans le secteur du pétrole, une réponse ministérielle indique que la qualité d’employeur doit s'apprécier en recherchant l’entité qui recrute, supporte les coûts, définit les missions et exerce un pouvoir hiérarchique. Peu importe qu'un contrat de travail soit formellement conclu avec une autre entité.

Au cas particulier, malgré un faisceau d’indice non nul et la réalité du secteur, la CAA confirme le redressement en retenant l'absence de subordination prouvée avec l’établissement stable français de la BVI ou avec la tête de groupe SMP France.