{"id":22334,"date":"2026-11-08T11:10:30","date_gmt":"2026-11-08T10:10:30","guid":{"rendered":"https:\/\/balmontconseil.com\/conventions-fiscales\/algerie\/"},"modified":"2026-11-08T23:02:47","modified_gmt":"2026-11-08T22:02:47","slug":"algerie","status":"publish","type":"page","link":"https:\/\/balmontconseil.com\/en\/conventions-fiscales\/algerie\/","title":{"rendered":"Convention fiscale France\u2013Alg\u00e9rie, sujet par sujet"},"content":{"rendered":"<style>@import url('https:\/\/fonts.googleapis.com\/css2?family=Inter:wght@400;500;600&family=Geist+Mono:wght@500&display=swap');#Content>.content_wrapper>.mfn-page-title{display:none!important}#Subheader{display:none!important}#Content{padding-top:0!important}#Content .section_wrapper{max-width:none;padding:0}html,body{overflow-x:clip}#bcv,#bcv :where(*:not(svg,svg 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.btn.ghost{color:var(--dtext)!important;-webkit-text-fill-color:var(--dtext)!important}<\/style><div id=\"bcv\" class=\"final\"><div class=\"wrap hub\"><div class=\"crumbs\"><a href=\"\/\">Accueil<\/a> \u203a <a href=\"\/conventions-fiscales\/\">Conventions fiscales<\/a> \u203a France\u2013Alg\u00e9rie<\/div>\n<div class=\"meta\"><span class=\"pill mono\">Convention France\u2013Alg\u00e9rie<\/span><span class=\"metaline\">Convention sign\u00e9e \u00e0 Alger le 17 octobre 1999 (avec un protocole), qui couvre les imp\u00f4ts sur le revenu, sur la fortune et sur les successions<\/span><\/div>\n<h1>Convention fiscale France\u2013Alg\u00e9rie, sujet par sujet<\/h1><p class=\"lead\">Qui impose quoi entre la France et l\u2019Alg\u00e9rie : le texte officiel, un tableau de lecture et les d\u00e9cisions des juges pour chaque situation.<\/p><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-int-dg-20-20-100\/\">BOI-INT-DG-20-20-100 \u00b7 \u00c9limination de la double imposition<\/a><a class=\"tag\" href=\"\/bofip-international\/boi-int-dg-20-20-90\/\">BOI-INT-DG-20-20-90 \u00b7 Successions et donations internationales<\/a><\/div><\/div>\n<ul class=\"list\"><li><div><a href=\"\/conventions-fiscales\/algerie\/residence-fiscale\/\">La France ou l\u2019Alg\u00e9rie\u00a0: quel pays vous consid\u00e8re comme r\u00e9sident\u00a0? L\u2019article 4 de la convention franco-alg\u00e9rienne<\/a><small>Art. 4 \u00b7 R\u00e9sidence fiscale<\/small><\/div><\/li><li><div><a href=\"\/conventions-fiscales\/algerie\/pensions-retraite\/\">Retraite en Alg\u00e9rie\u00a0: votre pension priv\u00e9e est-elle impos\u00e9e en France ou en Alg\u00e9rie\u00a0? L\u2019article 18<\/a><small>Art. 18 \u00b7 Pensions de retraite<\/small><\/div><\/li><li><div><a href=\"\/conventions-fiscales\/algerie\/fonction-publique\/\">Agent public ou retrait\u00e9 de la fonction publique entre la France et l\u2019Alg\u00e9rie\u00a0: qui impose\u00a0? L\u2019article 19<\/a><small>Art. 19 \u00b7 Fonction publique<\/small><\/div><\/li><li><div><a href=\"\/conventions-fiscales\/algerie\/revenus-immobiliers\/\">Un bien lou\u00e9 en Alg\u00e9rie ou en France\u00a0: quel pays impose les loyers\u00a0? L\u2019article 6 de la convention<\/a><small>Art. 6 \u00b7 Revenus immobiliers<\/small><\/div><\/li><li><div><a href=\"\/conventions-fiscales\/algerie\/plus-values\/\">Vente d\u2019un bien ou de titres entre la France et l\u2019Alg\u00e9rie\u00a0: qui impose la plus-value\u00a0? L\u2019article 13<\/a><small>Art. 13 \u00b7 Plus-values<\/small><\/div><\/li><li><div><a href=\"\/conventions-fiscales\/algerie\/dividendes\/\">Dividendes entre la France et l\u2019Alg\u00e9rie\u00a0: quelle retenue \u00e0 la source\u00a0? L\u2019article 10 de la convention<\/a><small>Art. 10 \u00b7 Dividendes<\/small><\/div><\/li><li><div><a href=\"\/conventions-fiscales\/algerie\/interets\/\">Int\u00e9r\u00eats per\u00e7us entre la France et l\u2019Alg\u00e9rie\u00a0: quelle retenue \u00e0 la source\u00a0? L\u2019article 11 de la convention<\/a><small>Art. 11 \u00b7 Int\u00e9r\u00eats<\/small><\/div><\/li><li><div><a href=\"\/conventions-fiscales\/algerie\/salaires\/\">Travailler en Alg\u00e9rie\u00a0: o\u00f9 est impos\u00e9 votre salaire\u00a0? L\u2019article 15 et la r\u00e8gle des 183 jours<\/a><small>Art. 15 \u00b7 Salaires<\/small><\/div><\/li><li><div><a href=\"\/conventions-fiscales\/algerie\/double-imposition\/\">Revenus impos\u00e9s en France et en Alg\u00e9rie\u00a0: comment \u00e9viter de payer deux fois\u00a0? L\u2019article 24 de la convention<\/a><small>Art. 24 \u00b7 Double imposition<\/small><\/div><\/li><\/ul>\n<h2 id=\"decisions\">Les d\u00e9cisions qui concernent l\u2019Alg\u00e9rie (9)<\/h2><ul class=\"list\"><li><a href=\"\/decisions\/couple-franco-algerien-se-disant-resident-en-algerie-foyer-et-liens-les-plus\/\">Couple franco-alg\u00e9rien se disant r\u00e9sident en Alg\u00e9rie\u00a0: foyer et liens les plus \u00e9troits en France, virement de 400\u00a0000\u00a0\u20ac depuis un compte suisse non d\u00e9clar\u00e9 impos\u00e9<\/a><small>TA Montreuil, 24 mars 2025<\/small><\/li><li><a href=\"\/decisions\/contribuable-se-disant-resident-algerien-mais-dont-tous-les-revenus-sont\/\">Contribuable se disant r\u00e9sident alg\u00e9rien mais dont tous les revenus sont fran\u00e7ais\u00a0: domicile fiscal en France, mais d\u00e9charge pour 2013 faute de notification r\u00e9guli\u00e8re de la proposition de rectification \u00e0 son adresse d&#x27;Alger<\/a><small>TA Toulouse, 7 octobre 2024<\/small><\/li><li><a href=\"\/decisions\/resident-francais-marie-en-algerie-dont-l-epouse-ne-le-rejoint-qu-en-octobre\/\">R\u00e9sident fran\u00e7ais mari\u00e9 en Alg\u00e9rie dont l&#x27;\u00e9pouse ne le rejoint qu&#x27;en octobre\u00a0: imposition s\u00e9par\u00e9e jusqu&#x27;\u00e0 son arriv\u00e9e, imposition commune \u00e0 deux parts ensuite<\/a><small>TA Melun, 7 octobre 2022<\/small><\/li><li><a href=\"\/decisions\/gerant-d-une-societe-algerienne-loge-a-paris-et-entoure-de-sa-famille-en-france\/\">G\u00e9rant d&#x27;une soci\u00e9t\u00e9 alg\u00e9rienne log\u00e9 \u00e0 Paris et entour\u00e9 de sa famille en France\u00a0: r\u00e9sident fran\u00e7ais malgr\u00e9 un certificat de r\u00e9sidence fiscale alg\u00e9rien, ses commissions non d\u00e9clar\u00e9es rel\u00e8vent de l&#x27;activit\u00e9 occulte<\/a><small>CAA Paris, 1er mars 2024<\/small><\/li><li><a href=\"\/decisions\/contribuable-algerien-proprietaire-a-paris-et-a-neuilly-sur-seine-un-certificat\/\">Contribuable alg\u00e9rien propri\u00e9taire \u00e0 Paris et \u00e0 Neuilly-sur-Seine\u00a0: un certificat fiscal alg\u00e9rien mentionnant des b\u00e9n\u00e9fices ne prouve pas la r\u00e9sidence en Alg\u00e9rie<\/a><small>CAA Paris, 5 juin 2024<\/small><\/li><li><a href=\"\/decisions\/retraite-chef-de-chantier-en-algerie-via-une-societe-de-portage-honoraires\/\">Retrait\u00e9 chef de chantier en Alg\u00e9rie via une soci\u00e9t\u00e9 de portage\u00a0: honoraires impos\u00e9s en BNC, d\u00e9p\u00f4ts en esp\u00e8ces sur un livret alg\u00e9rien non d\u00e9clar\u00e9 tax\u00e9s et majoration de 80 % pour activit\u00e9 occulte<\/a><small>TA Lyon, 27 janvier 2026<\/small><\/li><li><a href=\"\/decisions\/juriste-du-consulat-d-algerie-a-lyon-franco-algerienne-residente-de-france-son\/\">Juriste du consulat d&#x27;Alg\u00e9rie \u00e0 Lyon, franco-alg\u00e9rienne r\u00e9sidente de France\u00a0: son salaire public, imposable en Alg\u00e9rie, entre dans le calcul de l&#x27;imp\u00f4t fran\u00e7ais avec un cr\u00e9dit d&#x27;imp\u00f4t \u00e9gal \u00e0 l&#x27;imp\u00f4t fran\u00e7ais<\/a><small>TA Lyon, 31 mars 2026<\/small><\/li><li><a href=\"\/decisions\/consultant-resident-francais-facturant-ses-missions-en-algerie-par-une-societe\/\">Consultant r\u00e9sident fran\u00e7ais facturant ses missions en Alg\u00e9rie par une soci\u00e9t\u00e9 \u00e9tablie dans un \u00c9tat \u00e0 fiscalit\u00e9 privil\u00e9gi\u00e9e\u00a0: impos\u00e9 en France par l&#x27;article 155 A, sans exon\u00e9ration de l&#x27;article 81 A<\/a><small>CAA Paris, 17 f\u00e9vrier 2023<\/small><\/li><li><a href=\"\/decisions\/contribuable-se-disant-resident-algerien-et-contestant-le-recouvrement-de\/\">Contribuable se disant r\u00e9sident alg\u00e9rien et contestant le recouvrement de redressements confirm\u00e9s en appel\u00a0: la proc\u00e9dure amiable engag\u00e9e sous la convention franco-alg\u00e9rienne ne suspend pas le paiement<\/a><small>TA Nantes, 30 d\u00e9cembre 2022<\/small><\/li><\/ul>\n<\/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\u2013Alg\u00e9rie Convention France\u2013Alg\u00e9rieConvention sign\u00e9e \u00e0 Alger le 17 octobre 1999 (avec un protocole), qui couvre les imp\u00f4ts sur le revenu, sur la fortune et sur les successions<span 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[\u2026]<\/span><\/p>\n","protected":false},"author":5,"featured_media":0,"parent":22198,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"_acf_changed":false,"mfn-post-hide-title":"","footnotes":""},"class_list":["post-22334","page","type-page","status-publish","hentry"],"acf":[],"_links":{"self":[{"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/pages\/22334","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=22334"}],"version-history":[{"count":3,"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/pages\/22334\/revisions"}],"predecessor-version":[{"id":27824,"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/pages\/22334\/revisions\/27824"}],"up":[{"embeddable":true,"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/pages\/22198"}],"wp:attachment":[{"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/media?parent=22334"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}