{"id":22349,"date":"2026-11-08T11:11:53","date_gmt":"2026-11-08T10:11:53","guid":{"rendered":"https:\/\/balmontconseil.com\/conventions-fiscales\/botswana\/"},"modified":"2026-11-08T23:04:23","modified_gmt":"2026-11-08T22:04:23","slug":"botswana","status":"publish","type":"page","link":"https:\/\/balmontconseil.com\/en\/conventions-fiscales\/botswana\/","title":{"rendered":"Convention fiscale France\u2013Botswana, 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\u2013Botswana<\/div>\n<div class=\"meta\"><span class=\"pill mono\">Convention France\u2013Botswana<\/span><span class=\"metaline\">Convention sign\u00e9e \u00e0 Gaborone le 15 avril 1999, modifi\u00e9e par l\u2019avenant sign\u00e9 \u00e0 Gaborone le 27 juillet 2017<\/span><\/div>\n<h1>Convention fiscale France\u2013Botswana, sujet par sujet<\/h1><p class=\"lead\">Qui impose quoi entre la France et le Botswana : 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\/botswana\/residence-fiscale\/\">France ou Botswana\u00a0: de quel pays \u00eates-vous r\u00e9sident fiscal\u00a0? L\u2019article 4 de la convention<\/a><small>Art. 4 \u00b7 R\u00e9sidence fiscale<\/small><\/div><\/li><li><div><a href=\"\/conventions-fiscales\/botswana\/pensions-retraite\/\">Retrait\u00e9 au Botswana\u00a0: qui impose votre pension priv\u00e9e et votre retraite de base\u00a0? L\u2019article 18<\/a><small>Art. 18 \u00b7 Pensions de retraite<\/small><\/div><\/li><li><div><a href=\"\/conventions-fiscales\/botswana\/fonction-publique\/\">Agent public ou retrait\u00e9 de l\u2019\u00c9tat au Botswana\u00a0: qui impose vos revenus\u00a0? L\u2019article 19 de la convention<\/a><small>Art. 19 \u00b7 Fonction publique<\/small><\/div><\/li><li><div><a href=\"\/conventions-fiscales\/botswana\/revenus-immobiliers\/\">Vous louez un bien en France ou au Botswana\u00a0: o\u00f9 sont impos\u00e9s 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\/botswana\/plus-values\/\">Vente d\u2019un immeuble ou de titres entre la France et le Botswana\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\/botswana\/dividendes\/\">Dividendes entre la France et le Botswana\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\/botswana\/interets\/\">Int\u00e9r\u00eats per\u00e7us entre la France et le Botswana\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\/botswana\/salaires\/\">Salari\u00e9 au Botswana ou en mission\u00a0: o\u00f9 sont impos\u00e9s vos salaires\u00a0? L\u2019article 15 et les 183 jours<\/a><small>Art. 15 \u00b7 Salaires<\/small><\/div><\/li><li><div><a href=\"\/conventions-fiscales\/botswana\/double-imposition\/\">Comment la convention France\u2013Botswana \u00e9vite-t-elle la double imposition\u00a0? L\u2019article 23 expliqu\u00e9<\/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\u2013Botswana Convention France\u2013BotswanaConvention sign\u00e9e \u00e0 Gaborone le 15 avril 1999, modifi\u00e9e par l\u2019avenant sign\u00e9 \u00e0 Gaborone le 27 juillet 2017 Convention fiscale France\u2013Botswana, sujet par sujet Qui<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-22349","page","type-page","status-publish","hentry"],"acf":[],"_links":{"self":[{"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/pages\/22349","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=22349"}],"version-history":[{"count":3,"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/pages\/22349\/revisions"}],"predecessor-version":[{"id":27839,"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/pages\/22349\/revisions\/27839"}],"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=22349"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}