{"id":22353,"date":"2026-11-08T11:12:16","date_gmt":"2026-11-08T10:12:16","guid":{"rendered":"https:\/\/balmontconseil.com\/conventions-fiscales\/cameroun\/"},"modified":"2026-11-08T23:04:50","modified_gmt":"2026-11-08T22:04:50","slug":"cameroun","status":"publish","type":"page","link":"https:\/\/balmontconseil.com\/en\/conventions-fiscales\/cameroun\/","title":{"rendered":"Convention fiscale France\u2013Cameroun, 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\u2013Cameroun<\/div>\n<div class=\"meta\"><span class=\"pill mono\">Convention France\u2013Cameroun<\/span><span class=\"metaline\">Convention sign\u00e9e \u00e0 Yaound\u00e9 le 21 octobre 1976, modifi\u00e9e par les avenants sign\u00e9s \u00e0 Yaound\u00e9 le 31 mars 1994 et le 28 octobre 1999, et par la Convention multilat\u00e9rale sign\u00e9e par la France le 7 juin 2017 et par le Cameroun le 11 juillet 2017<\/span><\/div>\n<h1>Convention fiscale France\u2013Cameroun, sujet par sujet<\/h1><p class=\"lead\">Qui impose quoi entre la France et le Cameroun : 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\/cameroun\/residence-fiscale\/\">Install\u00e9 au Cameroun, \u00eates-vous encore domicili\u00e9 en France pour l\u2019imp\u00f4t\u00a0? L\u2019article 2 de la convention franco-camerounaise<\/a><small>Art. 2 \u00b7 R\u00e9sidence fiscale<\/small><\/div><\/li><li><div><a href=\"\/conventions-fiscales\/cameroun\/pensions-retraite\/\">Retrait\u00e9 install\u00e9 au Cameroun\u00a0: o\u00f9 votre pension priv\u00e9e est-elle impos\u00e9e\u00a0? L\u2019article 21 de la convention franco-camerounaise<\/a><small>Art. 21 \u00b7 Pensions de retraite<\/small><\/div><\/li><li><div><a href=\"\/conventions-fiscales\/cameroun\/fonction-publique\/\">Agent public ou retrait\u00e9 de la fonction publique au Cameroun\u00a0: qui impose\u00a0? L\u2019article 17 de la convention franco-camerounaise<\/a><small>Art. 17 \u00b7 Fonction publique<\/small><\/div><\/li><li><div><a href=\"\/conventions-fiscales\/cameroun\/revenus-immobiliers\/\">Vous louez un bien au Cameroun ou en France\u00a0: o\u00f9 les loyers sont-ils impos\u00e9s\u00a0? L\u2019article 9 de la convention<\/a><small>Art. 9 \u00b7 Revenus immobiliers<\/small><\/div><\/li><li><div><a href=\"\/conventions-fiscales\/cameroun\/plus-values\/\">Vous vendez un bien ou des titres entre la France et le Cameroun\u00a0: qui impose la plus-value\u00a0? L\u2019article 16 de la convention<\/a><small>Art. 16 \u00b7 Plus-values<\/small><\/div><\/li><li><div><a href=\"\/conventions-fiscales\/cameroun\/dividendes\/\">Vous percevez des dividendes entre la France et le Cameroun\u00a0: quelle retenue \u00e0 la source\u00a0? L\u2019article 13 de la convention<\/a><small>Art. 13 \u00b7 Dividendes<\/small><\/div><\/li><li><div><a href=\"\/conventions-fiscales\/cameroun\/interets\/\">Vous percevez des int\u00e9r\u00eats entre la France et le Cameroun\u00a0: quelle retenue s\u2019applique\u00a0? L\u2019article 15 de la convention<\/a><small>Art. 15 \u00b7 Int\u00e9r\u00eats<\/small><\/div><\/li><li><div><a href=\"\/conventions-fiscales\/cameroun\/salaires\/\">Salari\u00e9 au Cameroun ou en mission\u00a0: o\u00f9 votre salaire est-il impos\u00e9\u00a0? L\u2019article 22 de la convention franco-camerounaise<\/a><small>Art. 22 \u00b7 Salaires<\/small><\/div><\/li><li><div><a href=\"\/conventions-fiscales\/cameroun\/double-imposition\/\">Comment la France et le Cameroun \u00e9vitent-ils de vous imposer deux fois\u00a0? L\u2019article 26 de la convention<\/a><small>Art. 26 \u00b7 Double imposition<\/small><\/div><\/li><\/ul>\n<h2 id=\"decisions\">Les d\u00e9cisions qui concernent le Cameroun (1)<\/h2><ul class=\"list\"><li><a href=\"\/decisions\/compte-belge-non-declare-d-un-dirigeant-les-credits-inexpliques-sont-des\/\">Compte belge non d\u00e9clar\u00e9 d&#x27;un dirigeant\u00a0: les cr\u00e9dits inexpliqu\u00e9s sont des revenus d&#x27;origine ind\u00e9termin\u00e9e, et la majoration de 80\u00a0% pour comptes \u00e9trangers ne m\u00e9conna\u00eet pas la libre circulation des capitaux<\/a><small>CAA Paris, 28 octobre 2024<\/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\u2013Cameroun Convention France\u2013CamerounConvention sign\u00e9e \u00e0 Yaound\u00e9 le 21 octobre 1976, modifi\u00e9e par les avenants sign\u00e9s \u00e0 Yaound\u00e9 le 31 mars 1994 et le 28 octobre 1999, 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-22353","page","type-page","status-publish","hentry"],"acf":[],"_links":{"self":[{"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/pages\/22353","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=22353"}],"version-history":[{"count":3,"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/pages\/22353\/revisions"}],"predecessor-version":[{"id":27843,"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/pages\/22353\/revisions\/27843"}],"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=22353"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}