{"id":22347,"date":"2026-11-08T11:11:42","date_gmt":"2026-11-08T10:11:42","guid":{"rendered":"https:\/\/balmontconseil.com\/conventions-fiscales\/bolivie\/"},"modified":"2026-11-08T16:12:05","modified_gmt":"2026-11-08T15:12:05","slug":"bolivie","status":"publish","type":"page","link":"https:\/\/balmontconseil.com\/en\/conventions-fiscales\/bolivie\/","title":{"rendered":"Convention fiscale France\u2013Bolivie, 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\u2013Bolivie<\/div>\n<div class=\"meta\"><span class=\"pill mono\">Convention France\u2013Bolivie<\/span><span class=\"metaline\">Convention sign\u00e9e \u00e0 La Paz le 15 d\u00e9cembre 1994 (avec un protocole)<\/span><\/div>\n<h1>Convention fiscale France\u2013Bolivie, sujet par sujet<\/h1><p class=\"lead\">Qui impose quoi entre la France et la Bolivie : le texte officiel, un tableau de lecture et les d\u00e9cisions des juges pour chaque situation.<\/p>\n<ul class=\"list\"><li><div><a href=\"\/conventions-fiscales\/bolivie\/residence-fiscale\/\">Domicili\u00e9 en France ou en Bolivie\u00a0: comment l\u2019article 4 de la convention tranche-t-il\u00a0?<\/a><small>Art. 4 \u00b7 R\u00e9sidence fiscale<\/small><\/div><\/li><li><div><a href=\"\/conventions-fiscales\/bolivie\/pensions-retraite\/\">Retrait\u00e9 install\u00e9 en Bolivie\u00a0: qui impose votre pension priv\u00e9e et votre retraite de s\u00e9curit\u00e9 sociale (article 18)\u00a0?<\/a><small>Art. 18 \u00b7 Pensions de retraite<\/small><\/div><\/li><li><div><a href=\"\/conventions-fiscales\/bolivie\/fonction-publique\/\">Agent public ou retrait\u00e9 de la fonction publique en Bolivie\u00a0: qui impose selon l\u2019article 19\u00a0?<\/a><small>Art. 19 \u00b7 Fonction publique<\/small><\/div><\/li><li><div><a href=\"\/conventions-fiscales\/bolivie\/revenus-immobiliers\/\">Vous louez un bien en France ou en Bolivie\u00a0: quel pays impose les loyers selon l\u2019article 6\u00a0?<\/a><small>Art. 6 \u00b7 Revenus immobiliers<\/small><\/div><\/li><li><div><a href=\"\/conventions-fiscales\/bolivie\/plus-values\/\">Vente d\u2019un immeuble ou de titres\u00a0: quel pays impose la plus-value selon l\u2019article 13\u00a0?<\/a><small>Art. 13 \u00b7 Plus-values<\/small><\/div><\/li><li><div><a href=\"\/conventions-fiscales\/bolivie\/dividendes\/\">Dividendes entre la France et la Bolivie\u00a0: quelle retenue \u00e0 la source selon l\u2019article 10\u00a0?<\/a><small>Art. 10 \u00b7 Dividendes<\/small><\/div><\/li><li><div><a href=\"\/conventions-fiscales\/bolivie\/interets\/\">Placements, pr\u00eats, obligations\u00a0: quel pays impose vos int\u00e9r\u00eats selon l\u2019article 11\u00a0?<\/a><small>Art. 11 \u00b7 Int\u00e9r\u00eats<\/small><\/div><\/li><li><div><a href=\"\/conventions-fiscales\/bolivie\/salaires\/\">Salari\u00e9 en mission ou expatri\u00e9 en Bolivie\u00a0: o\u00f9 payer l\u2019imp\u00f4t sur votre salaire selon l\u2019article 15\u00a0?<\/a><small>Art. 15 \u00b7 Salaires<\/small><\/div><\/li><li><div><a href=\"\/conventions-fiscales\/bolivie\/double-imposition\/\">Revenus impos\u00e9s dans les deux pays\u00a0: comment l\u2019article 23 de la convention France\u2013Bolivie vous prot\u00e8ge-t-il\u00a0?<\/a><small>Art. 23 \u00b7 Double imposition<\/small><\/div><\/li><\/ul>\n\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\u2013Bolivie Convention France\u2013BolivieConvention sign\u00e9e \u00e0 La Paz le 15 d\u00e9cembre 1994 (avec un protocole) Convention fiscale France\u2013Bolivie, sujet par sujet Qui impose quoi entre la France et<span class=\"excerpt-hellip\"> [\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-22347","page","type-page","status-publish","hentry"],"acf":[],"_links":{"self":[{"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/pages\/22347","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=22347"}],"version-history":[{"count":2,"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/pages\/22347\/revisions"}],"predecessor-version":[{"id":24433,"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/pages\/22347\/revisions\/24433"}],"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=22347"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}