{"id":22365,"date":"2026-11-08T11:13:23","date_gmt":"2026-11-08T10:13:23","guid":{"rendered":"https:\/\/balmontconseil.com\/conventions-fiscales\/egypte\/"},"modified":"2026-11-08T16:14:07","modified_gmt":"2026-11-08T15:14:07","slug":"egypte","status":"publish","type":"page","link":"https:\/\/balmontconseil.com\/en\/conventions-fiscales\/egypte\/","title":{"rendered":"Convention fiscale France\u2013\u00c9gypte, 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\u2013\u00c9gypte<\/div>\n<div class=\"meta\"><span class=\"pill mono\">Convention France\u2013\u00c9gypte<\/span><span class=\"metaline\">Convention sign\u00e9e \u00e0 Paris le 19 juin 1980 (avec un protocole), modifi\u00e9e par l\u2019avenant sign\u00e9 au Caire le 1er mai 1999 et par la Convention multilat\u00e9rale sign\u00e9e par la France et l\u2019\u00c9gypte le 7 juin 2017<\/span><\/div>\n<h1>Convention fiscale France\u2013\u00c9gypte, sujet par sujet<\/h1><p class=\"lead\">Qui impose quoi entre la France et l\u2019\u00c9gypte : 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\/egypte\/residence-fiscale\/\">La France ou l\u2019\u00c9gypte\u00a0: quel pays vous consid\u00e8re comme r\u00e9sident\u00a0? L\u2019article 4 de la convention franco-\u00e9gyptienne<\/a><small>Art. 4 \u00b7 R\u00e9sidence fiscale<\/small><\/div><\/li><li><div><a href=\"\/conventions-fiscales\/egypte\/pensions-retraite\/\">Retraite en \u00c9gypte\u00a0: votre pension est-elle impos\u00e9e en France ou en \u00c9gypte\u00a0? L\u2019article 18 de la convention<\/a><small>Art. 18 \u00b7 Pensions de retraite<\/small><\/div><\/li><li><div><a href=\"\/conventions-fiscales\/egypte\/fonction-publique\/\">Fonctionnaire ou retrait\u00e9 de la fonction publique en \u00c9gypte\u00a0: quel pays vous impose\u00a0? L\u2019article 19<\/a><small>Art. 19 \u00b7 Fonction publique<\/small><\/div><\/li><li><div><a href=\"\/conventions-fiscales\/egypte\/revenus-immobiliers\/\">Un bien lou\u00e9 en \u00c9gypte 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\/egypte\/plus-values\/\">Vente d\u2019un bien ou de titres entre la France et l\u2019\u00c9gypte\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\/egypte\/dividendes\/\">Dividendes entre la France et l\u2019\u00c9gypte\u00a0: quel pays les impose\u00a0? L\u2019article 10 de la convention franco-\u00e9gyptienne<\/a><small>Art. 10 \u00b7 Dividendes<\/small><\/div><\/li><li><div><a href=\"\/conventions-fiscales\/egypte\/interets\/\">Int\u00e9r\u00eats per\u00e7us entre la France et l\u2019\u00c9gypte\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\/egypte\/salaires\/\">Travailler en \u00c9gypte\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\/egypte\/double-imposition\/\">Revenus impos\u00e9s en France et en \u00c9gypte\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\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\u2013\u00c9gypte Convention France\u2013\u00c9gypteConvention sign\u00e9e \u00e0 Paris le 19 juin 1980 (avec un protocole), modifi\u00e9e par l\u2019avenant sign\u00e9 au Caire le 1er mai 1999 et par la Convention<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-22365","page","type-page","status-publish","hentry"],"acf":[],"_links":{"self":[{"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/pages\/22365","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=22365"}],"version-history":[{"count":2,"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/pages\/22365\/revisions"}],"predecessor-version":[{"id":24451,"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/pages\/22365\/revisions\/24451"}],"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=22365"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}