{"id":22201,"date":"2026-11-08T10:44:28","date_gmt":"2026-11-08T09:44:28","guid":{"rendered":"https:\/\/balmontconseil.com\/conventions-fiscales\/centrafrique\/residence-fiscale\/"},"modified":"2026-11-08T23:41:37","modified_gmt":"2026-11-08T22:41:37","slug":"residence-fiscale","status":"publish","type":"page","link":"https:\/\/balmontconseil.com\/en\/conventions-fiscales\/centrafrique\/residence-fiscale\/","title":{"rendered":"France ou Centrafrique\u00a0: o\u00f9 est votre domicile fiscal\u00a0? 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?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"Le domicile est fix\u00e9 dans l\u2019\u00c9tat o\u00f9 la personne s\u00e9journe le plus longtemps, puis, \u00e0 dur\u00e9e \u00e9gale, dans l\u2019\u00c9tat dont elle est ressortissante (article 2, paragraphe 1).\"}},{\"@type\":\"Question\",\"name\":\"Qui tranche si la personne n\u2019est ressortissante d\u2019aucun des deux \u00c9tats ?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"Les autorit\u00e9s administratives sup\u00e9rieures des deux \u00c9tats, d\u2019un commun accord (article 2, paragraphe 1).\"}}]}<\/script><div id=\"bcv\" class=\"final\"><div class=\"wrap\">\n<div class=\"crumbs\"><a href=\"\/\">Accueil<\/a> \u203a <a href=\"\/conventions-fiscales\/\">Conventions fiscales<\/a> \u203a <a href=\"\/conventions-fiscales\/centrafrique\/\">France\u2013Centrafrique<\/a> \u203a Article 2 \u00b7 R\u00e9sidence fiscale<\/div>\n<div class=\"grid\"><main class=\"main\">\n<div class=\"meta\"><span class=\"pill mono\">Convention France\u2013Centrafrique<\/span><span class=\"metaline\">Convention sign\u00e9e \u00e0 Bangui le 13 d\u00e9cembre 1969 avec la R\u00e9publique centrafricaine (avec un protocole et un \u00e9change de lettres des 13 et 16 d\u00e9cembre 1969)<\/span><\/div>\n<h1>France ou Centrafrique\u00a0: o\u00f9 est votre domicile fiscal\u00a0? L\u2019article 2 de la convention franco-centrafricaine<\/h1>\n<p class=\"lead\">La convention avec la Centrafrique raisonne en termes de domicile. Il se situe d\u2019abord au foyer permanent d\u2019habitation, d\u00e9fini comme le centre des int\u00e9r\u00eats vitaux\u00a0; \u00e0 d\u00e9faut, la dur\u00e9e de s\u00e9jour puis la nationalit\u00e9 d\u00e9partagent.<\/p>\n<div class=\"tags\"><a class=\"tag\" href=\"\/conventions-fiscales\/centrafrique\/pensions-retraite\/\">Pensions de retraite<\/a><a class=\"tag\" href=\"\/conventions-fiscales\/centrafrique\/fonction-publique\/\">Fonction publique<\/a><a class=\"tag\" href=\"\/conventions-fiscales\/centrafrique\/revenus-immobiliers\/\">Revenus immobiliers<\/a><a class=\"tag\" href=\"\/conventions-fiscales\/centrafrique\/plus-values\/\">Plus-values<\/a><\/div>\n<div class=\"cover typo\"><div class=\"cap\"><span class=\"chip mono\">R\u00e9sidence<\/span><b>Convention France\u2013Centrafrique<\/b><div class=\"facts\"><span>Sign\u00e9e le<b>13 d\u00e9cembre 1969<\/b><\/span><span>Statut<b>En vigueur depuis le 1er mars 1971<\/b><\/span><span>Sujet<b>R\u00e9sidence fiscale<\/b><\/span><\/div><\/div><span class=\"big\"><small>Article<\/small>2<\/span><\/div><div style=\"height:26px\"><\/div>\n<div class=\"card bref\"><span class=\"mono\">En bref<\/span><ul><li>Une personne physique est domicili\u00e9e au lieu de son foyer permanent d\u2019habitation, c\u2019est-\u00e0-dire le centre de ses int\u00e9r\u00eats vitaux, le lieu de ses relations personnelles les plus \u00e9troites (article 2, paragraphe 1).<\/li><li>Si ce crit\u00e8re ne permet pas de conclure, elle est domicili\u00e9e dans l\u2019\u00c9tat o\u00f9 elle s\u00e9journe le plus longtemps (article 2, paragraphe 1).<\/li><li>En cas de s\u00e9jour d\u2019\u00e9gale dur\u00e9e, le domicile est dans l\u2019\u00c9tat dont elle est ressortissante\u00a0; sinon, les autorit\u00e9s des deux \u00c9tats tranchent d\u2019un commun accord (article 2, paragraphe 1).<\/li><li>Le domicile des personnes morales est au lieu de leur si\u00e8ge social statutaire (article 2, paragraphe 2).<\/li><\/ul><\/div>\n<h2>O\u00f9 se situe votre domicile\u00a0?<\/h2><div class=\"qt\"><div class=\"r h mono\"><span>Votre situation<\/span><span>Qui impose<\/span><span>Texte<\/span><\/div><div class=\"r\"><span>Foyer permanent d\u2019habitation identifiable dans un pays<\/span><span class=\"etat \">Ce pays<\/span><span class=\"ref\">Art. 2 \u00a7 1, al. 1<\/span><\/div><div class=\"r\"><span>Foyer non d\u00e9terminable<\/span><span class=\"etat \">Pays du s\u00e9jour le plus long<\/span><span class=\"ref\">Art. 2 \u00a7 1, al. 2<\/span><\/div><div class=\"r\"><span>S\u00e9jours d\u2019\u00e9gale dur\u00e9e<\/span><span class=\"etat \">Pays dont la personne est ressortissante<\/span><span class=\"ref\">Art. 2 \u00a7 1, al. 2<\/span><\/div><div class=\"r\"><span>Ressortissante d\u2019aucun des deux pays<\/span><span class=\"etat \">Accord entre les autorit\u00e9s des deux \u00c9tats<\/span><span class=\"ref\">Art. 2 \u00a7 1, al. 2<\/span><\/div><\/div><p class=\"note2\">Les groupements de personnes physiques sans personnalit\u00e9 morale sont domicili\u00e9s au si\u00e8ge de leur direction effective (article 2, paragraphe 2).<\/p>\n<h2>Le texte de la convention<\/h2><div class=\"cit\"><div><span class=\"mono\">Article 2, paragraphe 1<\/span><p>\u00ab Une personne physique est domicili\u00e9e, au sens de la pr\u00e9sente Convention, au lieu o\u00f9 elle a son &quot; foyer permanent d&#x27;habitation &quot;, cette expression d\u00e9signant le centre des int\u00e9r\u00eats vitaux, c&#x27;est-\u00e0-dire le lieu avec lequel les relations personnelles sont les plus \u00e9troites. Lorsqu&#x27;il n&#x27;est pas possible de d\u00e9terminer le domicile d&#x27;apr\u00e8s l&#x27;alin\u00e9a qui pr\u00e9c\u00e8de, la personne physique est r\u00e9put\u00e9e poss\u00e9der son domicile dans celui des Etats contractants o\u00f9 elle s\u00e9journe le plus longtemps. En cas de s\u00e9jour d&#x27;\u00e9gale dur\u00e9e dans les deux Etats, elle est r\u00e9put\u00e9e avoir son domicile dans celui dont elle est ressortissante. Si elle n&#x27;est ressortissante d&#x27;aucun d&#x27;eux, les autorit\u00e9s administratives sup\u00e9rieures des Etats trancheront la difficult\u00e9 d&#x27;un commun accord. \u00bb<\/p><\/div><\/div><p class=\"note2\">Texte publi\u00e9 par impots.gouv.fr.<\/p>\n<h2>Trois \u00e9tapes successives<\/h2><p>L\u2019article 2 ne conna\u00eet que trois crit\u00e8res, appliqu\u00e9s dans cet ordre\u00a0:<\/p><ol class=\"steps\"><li><span class=\"n\">1<\/span><div><b>Foyer permanent d\u2019habitation<\/b><span>Entendu comme le centre des int\u00e9r\u00eats vitaux\u00a0: le lieu des relations personnelles les plus \u00e9troites.<\/span><\/div><\/li><li><span class=\"n\">2<\/span><div><b>Dur\u00e9e de s\u00e9jour<\/b><span>Si le foyer ne peut \u00eatre d\u00e9termin\u00e9\u00a0: l\u2019\u00c9tat o\u00f9 la personne s\u00e9journe le plus longtemps.<\/span><\/div><\/li><li><span class=\"n\">3<\/span><div><b>Nationalit\u00e9<\/b><span>\u00c0 dur\u00e9e \u00e9gale\u00a0: l\u2019\u00c9tat dont elle est ressortissante\u00a0; \u00e0 d\u00e9faut, accord des autorit\u00e9s.<\/span><\/div><\/li><\/ol>\n\n<div class=\"dark\"><span class=\"mono\">Ce que cela change pour vous<\/span><p>Le domicile au sens de la convention commande l\u2019imposition des pensions, des salaires et de la plupart des revenus. Le foyer permanent d\u2019habitation y est assimil\u00e9 au centre des int\u00e9r\u00eats vitaux, appr\u00e9ci\u00e9 \u00e0 partir des relations personnelles\u00a0: la famille et le cadre de vie p\u00e8sent lourd. Une installation en Centrafrique qui laisse le conjoint et les enfants en France m\u00e9rite une analyse pr\u00e9alable.<\/p><a class=\"btn\" href=\"https:\/\/app.balmontconseil.com\/rdv?utm_source=site&#038;utm_medium=convention&#038;utm_content=centrafrique-residence-fiscale-portee\"><svg viewBox=\"0 0 16 16\" fill=\"none\" stroke=\"currentColor\" stroke-width=\"1.5\"><rect x=\"2\" y=\"3\" width=\"12\" height=\"11\" rx=\"2\"\/><path d=\"M2 7h12M5 1.5v3M11 1.5v3\"\/><\/svg>Faire v\u00e9rifier mon domicile fiscal<\/a><span class=\"note\">Visio \u00b7 30 min \u00b7 sans engagement<\/span><\/div>\n<div class=\"card cv\" id=\"cv\"><span class=\"mono\" style=\"color:var(--muted);display:block;margin-bottom:12px\">Cela vous concerne ?<\/span><h3>Vous partagez votre vie entre la France et la Centrafrique\u00a0?<\/h3><div class=\"yn\"><a class=\"oui\" href=\"https:\/\/app.balmontconseil.com\/rdv?utm_source=site&#038;utm_medium=convention&#038;utm_content=centrafrique-residence-fiscale-oui\">Oui<\/a><button type=\"button\" onclick=\"document.getElementById('cv').classList.add('open')\">Non<\/button><\/div><div class=\"non\"><a href=\"\/conventions-fiscales\/centrafrique\/pensions-retraite\/\">Pensions de retraite<\/a><a href=\"\/conventions-fiscales\/centrafrique\/fonction-publique\/\">Fonction publique<\/a><a href=\"\/conventions-fiscales\/centrafrique\/revenus-immobiliers\/\">Revenus immobiliers<\/a><a href=\"\/conventions-fiscales\/centrafrique\/plus-values\/\">Plus-values<\/a><a href=\"\/conventions-fiscales\/centrafrique\/\">Convention France\u2013Centrafrique : tous les sujets<\/a><a href=\"\/decisions\/\">Jurisprudence fiscale internationale<\/a><\/div><\/div>\n<h2>Les autres sujets de la convention<\/h2><div class=\"agrid\"><a href=\"\/conventions-fiscales\/centrafrique\/residence-fiscale\/\" class=\"cur\"><small>Art. 2<\/small><b>R\u00e9sidence fiscale<\/b><\/a><a href=\"\/conventions-fiscales\/centrafrique\/pensions-retraite\/\"><small>Art. 21<\/small><b>Pensions de retraite<\/b><\/a><a href=\"\/conventions-fiscales\/centrafrique\/fonction-publique\/\"><small>Art. 21<\/small><b>Fonction publique<\/b><\/a><a href=\"\/conventions-fiscales\/centrafrique\/revenus-immobiliers\/\"><small>Art. 9<\/small><b>Revenus immobiliers<\/b><\/a><a href=\"\/conventions-fiscales\/centrafrique\/plus-values\/\"><small>Art. 25<\/small><b>Plus-values<\/b><\/a><a href=\"\/conventions-fiscales\/centrafrique\/dividendes\/\"><small>Art. 13<\/small><b>Dividendes<\/b><\/a><a href=\"\/conventions-fiscales\/centrafrique\/interets\/\"><small>Art. 19<\/small><b>Int\u00e9r\u00eats<\/b><\/a><a href=\"\/conventions-fiscales\/centrafrique\/salaires\/\"><small>Art. 22<\/small><b>Salaires<\/b><\/a><a href=\"\/conventions-fiscales\/centrafrique\/double-imposition\/\"><small>Art. 26<\/small><b>Double imposition<\/b><\/a><\/div>\n<div class=\"card bm-bofip\" style=\"margin:28px 0\"><span class=\"mono\" style=\"display:block;margin-bottom:12px\">Ce qu\u2019en dit l\u2019administration (BOFiP)<\/span><div style=\"display:flex;flex-wrap:wrap;gap:8px\"><a class=\"tag\" href=\"\/bofip-international\/boi-int-dg-20-10-10\/\">BOI-INT-DG-20-10-10 \u00b7 Domicile fiscal et r\u00e9sidence conventionnelle<\/a><a class=\"tag\" href=\"\/bofip-international\/boi-ir-champ-10\/\">BOI-IR-CHAMP-10 \u00b7 Domicile fiscal (art. 4 B)<\/a><\/div><\/div><h2>Questions fr\u00e9quentes<\/h2><div class=\"faq\"><details open><summary>La convention parle-t-elle de r\u00e9sidence fiscale\u00a0?<\/summary><p>Elle emploie la notion de domicile, d\u00e9finie \u00e0 l\u2019article 2\u00a0: le foyer permanent d\u2019habitation, c\u2019est-\u00e0-dire le centre des int\u00e9r\u00eats vitaux.<\/p><\/details><details><summary>Que se passe-t-il si le foyer est impossible \u00e0 situer\u00a0?<\/summary><p>Le domicile est fix\u00e9 dans l\u2019\u00c9tat o\u00f9 la personne s\u00e9journe le plus longtemps, puis, \u00e0 dur\u00e9e \u00e9gale, dans l\u2019\u00c9tat dont elle est ressortissante (article 2, paragraphe 1).<\/p><\/details><details><summary>Qui tranche si la personne n\u2019est ressortissante d\u2019aucun des deux \u00c9tats\u00a0?<\/summary><p>Les autorit\u00e9s administratives sup\u00e9rieures des deux \u00c9tats, d\u2019un commun accord (article 2, paragraphe 1).<\/p><\/details><\/div>\n<p class=\"source\">Source : Convention sign\u00e9e \u00e0 Bangui le 13 d\u00e9cembre 1969 avec la R\u00e9publique centrafricaine (avec un protocole et un \u00e9change de lettres des 13 et 16 d\u00e9cembre 1969) \u2014 Convention avec la R\u00e9publique Centrafricaine (impots.gouv.fr). Statut : En vigueur depuis le 1er mars 1971. Ce document ne se substitue pas aux textes qui font foi. Analyse : Balmont Conseil, mise \u00e0 jour le 8 novembre 2026. Information g\u00e9n\u00e9rale, pas un conseil personnalis\u00e9.<\/p>\n<\/main>\n<aside class=\"side\">\n<div class=\"ctacard\"><span class=\"mono\">Vous partez en Centrafrique ?<\/span><h3>Faire v\u00e9rifier mon domicile fiscal\u00a0: un bilan de 30 minutes avec le cabinet.<\/h3>\n<div class=\"who\"><img decoding=\"async\" src=\"https:\/\/balmontconseil.com\/wp-content\/uploads\/2026\/11\/alexis-sagnier-carre.webp\" alt=\"Alexis Sagnier\" width=\"44\" height=\"44\" loading=\"lazy\"><div><b>Alexis Sagnier<\/b><span>Conseil en gestion de patrimoine \u00b7 ORIAS n\u00b0 13003497 \u00b7 ANACOFI-CIF<\/span><\/div><\/div>\n<a class=\"btn\" href=\"https:\/\/app.balmontconseil.com\/rdv?utm_source=site&#038;utm_medium=convention&#038;utm_content=centrafrique-residence-fiscale-side\"><svg viewBox=\"0 0 16 16\" fill=\"none\" stroke=\"currentColor\" stroke-width=\"1.5\"><rect x=\"2\" y=\"3\" width=\"12\" height=\"11\" rx=\"2\"\/><path d=\"M2 7h12M5 1.5v3M11 1.5v3\"\/><\/svg>R\u00e9server un bilan de 30 min<\/a>\n<a class=\"btn ghost\" href=\"https:\/\/wa.me\/33601773296\" target=\"_blank\" rel=\"noopener\"><svg viewBox=\"0 0 16 16\" fill=\"none\" stroke=\"currentColor\" stroke-width=\"1.5\"><path d=\"M8 14.5a6.5 6.5 0 1 0-5.6-3.2L1.5 14.5l3.3-.9A6.5 6.5 0 0 0 8 14.5Z\"\/><\/svg>\u00c9crire sur WhatsApp<\/a>\n<p class=\"trust\">Depuis 2013 \u00e0 Lyon \u00b7 Expatriation et patrimoines internationaux<\/p><\/div>\n<a class=\"diag\" href=\"\/diagnostic\/\"><div><b>Diagnostic express en 30 secondes<\/b><span>Cinq questions, la marche \u00e0 suivre pour votre situation.<\/span><\/div><i>\u2192<\/i><\/a>\n\n<div class=\"card\"><span class=\"mono\">Aller plus loin<\/span><div class=\"more\"><a href=\"\/conventions-fiscales\/centrafrique\/\">Convention France\u2013Centrafrique : tous les sujets<\/a><a href=\"\/conventions-fiscales\/\">Toutes les conventions fiscales<\/a><a href=\"\/diagnostic\/\">Diagnostic express : o\u00f9 en est votre projet ?<\/a><\/div><\/div>\n<\/aside>\n<\/div><\/div>\n<div class=\"sticky\"><span>Vous partez en Centrafrique ?<\/span><a href=\"https:\/\/app.balmontconseil.com\/rdv?utm_source=site&#038;utm_medium=convention&#038;utm_content=centrafrique-residence-fiscale-sticky\">Bilan de 30 min<\/a><\/div><\/div><script>(function(){var r=document.getElementById('bcv');if(!r)return;function clean(){r.removeAttribute('data-bml-bg');r.removeAttribute('data-bml-t');var l=r.querySelectorAll('[data-bml-bg],[data-bml-t]');for(var i=0;i<l.length;i++){l[i].removeAttribute('data-bml-bg');l[i].removeAttribute('data-bml-t');}}clean();new MutationObserver(function(m){for(var i=0;i<m.length;i++){if(\/^data-bml-\/.test(m[i].attributeName||'')){clean();break;}}}).observe(r,{attributes:true,subtree:true,attributeFilter:['data-bml-bg','data-bml-t']});window.addEventListener('load',function(){clean();setTimeout(clean,1300);setTimeout(clean,2500);});})();<\/script>","protected":false},"excerpt":{"rendered":"<p>Accueil \u203a Conventions fiscales \u203a France\u2013Centrafrique \u203a Article 2 \u00b7 R\u00e9sidence fiscale Convention France\u2013CentrafriqueConvention sign\u00e9e \u00e0 Bangui le 13 d\u00e9cembre 1969 avec la R\u00e9publique centrafricaine (avec un protocole et un \u00e9change de<span class=\"excerpt-hellip\"> [\u2026]<\/span><\/p>\n","protected":false},"author":5,"featured_media":0,"parent":22199,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"_acf_changed":false,"mfn-post-hide-title":"","footnotes":""},"class_list":["post-22201","page","type-page","status-publish","hentry"],"acf":[],"_links":{"self":[{"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/pages\/22201","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/pages"}],"about":[{"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/types\/page"}],"author":[{"embeddable":true,"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/users\/5"}],"replies":[{"embeddable":true,"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/comments?post=22201"}],"version-history":[{"count":5,"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/pages\/22201\/revisions"}],"predecessor-version":[{"id":28155,"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/pages\/22201\/revisions\/28155"}],"up":[{"embeddable":true,"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/pages\/22199"}],"wp:attachment":[{"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/media?parent=22201"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}