{"id":22394,"date":"2026-11-08T11:16:09","date_gmt":"2026-11-08T10:16:09","guid":{"rendered":"https:\/\/balmontconseil.com\/conventions-fiscales\/lettonie\/"},"modified":"2026-11-08T23:09:31","modified_gmt":"2026-11-08T22:09:31","slug":"lettonie","status":"publish","type":"page","link":"https:\/\/balmontconseil.com\/en\/conventions-fiscales\/lettonie\/","title":{"rendered":"Convention fiscale France\u2013Lettonie, 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\u2013Lettonie<\/div>\n<div class=\"meta\"><span class=\"pill mono\">Convention France\u2013Lettonie<\/span><span class=\"metaline\">Convention sign\u00e9e \u00e0 Paris le 14 avril 1997 (avec un protocole), modifi\u00e9e par la Convention multilat\u00e9rale (CML) sign\u00e9e le 7 juin 2017\u00a0; articles 11 et 12 modifi\u00e9s par l\u2019activation des clauses de la nation la plus favoris\u00e9e du protocole, \u00e0 la suite de la convention sign\u00e9e par la Lettonie avec le Japon le 18 janvier 2017<\/span><\/div>\n<h1>Convention fiscale France\u2013Lettonie, sujet par sujet<\/h1><p class=\"lead\">Qui impose quoi entre la France et la Lettonie : 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\/lettonie\/residence-fiscale\/\">Install\u00e9 en Lettonie, \u00eates-vous encore r\u00e9sident fiscal fran\u00e7ais\u00a0? L\u2019article 4 de la convention franco-lettone<\/a><small>Art. 4 \u00b7 R\u00e9sidence fiscale<\/small><\/div><\/li><li><div><a href=\"\/conventions-fiscales\/lettonie\/pensions-retraite\/\">Retrait\u00e9 en Lettonie\u00a0: quel pays impose votre pension priv\u00e9e\u00a0? L\u2019article 18 de la convention franco-lettone<\/a><small>Art. 18 \u00b7 Pensions de retraite<\/small><\/div><\/li><li><div><a href=\"\/conventions-fiscales\/lettonie\/fonction-publique\/\">Agent public ou retrait\u00e9 de la fonction publique en Lettonie\u00a0: quel pays vous impose\u00a0? L\u2019article 19 de la convention<\/a><small>Art. 19 \u00b7 Fonction publique<\/small><\/div><\/li><li><div><a href=\"\/conventions-fiscales\/lettonie\/revenus-immobiliers\/\">Vous louez un bien en Lettonie 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\/lettonie\/plus-values\/\">Vous vendez un bien ou des titres entre la France et la Lettonie\u00a0: quel pays impose la plus-value\u00a0? L\u2019article 13<\/a><small>Art. 13 \u00b7 Plus-values<\/small><\/div><\/li><li><div><a href=\"\/conventions-fiscales\/lettonie\/dividendes\/\">Vous touchez des dividendes fran\u00e7ais ou lettons\u00a0: quel pays impose et \u00e0 quel taux\u00a0? L\u2019article 10 de la convention<\/a><small>Art. 10 \u00b7 Dividendes<\/small><\/div><\/li><li><div><a href=\"\/conventions-fiscales\/lettonie\/interets\/\">Vous percevez des int\u00e9r\u00eats entre la France et la Lettonie\u00a0: quel pays les impose et \u00e0 quel taux\u00a0? L\u2019article 11<\/a><small>Art. 11 \u00b7 Int\u00e9r\u00eats<\/small><\/div><\/li><li><div><a href=\"\/conventions-fiscales\/lettonie\/salaires\/\">Vous travaillez en Lettonie ou en France\u00a0: quel pays impose 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\/lettonie\/double-imposition\/\">Comment la convention France\u2013Lettonie \u00e9vite-t-elle de vous imposer deux fois\u00a0? L\u2019article 23<\/a><small>Art. 23 \u00b7 Double imposition<\/small><\/div><\/li><\/ul>\n<h2 id=\"decisions\">Les d\u00e9cisions qui concernent la Lettonie (10)<\/h2><ul class=\"list\"><li><a href=\"\/decisions\/chauffeur-vtc-letton-vivant-a-villeneuve-loubet-un-certificat-de-residence\/\">Chauffeur VTC letton vivant \u00e0 Villeneuve-Loubet\u00a0: un certificat de r\u00e9sidence letton ne suffit pas, son foyer et son activit\u00e9 en France le rendent imposable en France<\/a><small>TA Nice, 8 mars 2023<\/small><\/li><li><a href=\"\/decisions\/procuration-generale-sur-une-societe-de-gibraltar-et-compte-en-lettonie-le\/\">Procuration g\u00e9n\u00e9rale sur une soci\u00e9t\u00e9 de Gibraltar et compte en Lettonie\u00a0: le mandataire \u00ab\u00a0utilise\u00a0\u00bb le compte, doit le d\u00e9clarer, et ses relev\u00e9s peuvent \u00eatre exploit\u00e9s sans examen de situation fiscale<\/a><small>CAA Paris, 2 avril 2026<\/small><\/li><li><a href=\"\/decisions\/societe-des-iles-vierges-britanniques-et-compte-en-lettonie-les-benefices-sont\/\">Soci\u00e9t\u00e9 des \u00eeles Vierges britanniques et compte en Lettonie\u00a0: les b\u00e9n\u00e9fices sont impos\u00e9s au r\u00e9sident fran\u00e7ais qui en est le seul b\u00e9n\u00e9ficiaire \u00e9conomique, avec un d\u00e9lai de reprise de dix ans et 80 % de p\u00e9nalit\u00e9s<\/a><small>CAA Versailles, 5 novembre 2026<\/small><\/li><li><a href=\"\/decisions\/commissions-d-intermediaire-encaissees-par-une-societe-de-gibraltar-sur-un\/\">Commissions d&#x27;interm\u00e9diaire encaiss\u00e9es par une soci\u00e9t\u00e9 de Gibraltar sur un compte letton\u00a0: impos\u00e9es au r\u00e9sident fran\u00e7ais qui a rendu les services (article 155 A), avec un d\u00e9lai de reprise de dix ans<\/a><small>CAA Paris, 10 juin 2022<\/small><\/li><li><a href=\"\/decisions\/couple-domicilie-en-france-et-salarie-d-une-societe-lettone-dirigee-par-le-mari\/\">Couple domicili\u00e9 en France et salari\u00e9 d&#x27;une soci\u00e9t\u00e9 lettone dirig\u00e9e par le mari\u00a0: salaires imposables en France faute de travail exerc\u00e9 en Lettonie, et esp\u00e8ces non justifi\u00e9es tax\u00e9es d&#x27;office<\/a><small>CAA Lyon, 9 mai 2025<\/small><\/li><li><a href=\"\/decisions\/compte-bancaire-letton-d-une-societe-chypriote-le-dirigeant-francais-qui-l\/\">Compte bancaire letton d&#x27;une soci\u00e9t\u00e9 chypriote\u00a0: le dirigeant fran\u00e7ais qui l&#x27;utilise doit le d\u00e9clarer, et les sommes non justifi\u00e9es sont imposables<\/a><small>CE, 8 mars 2023<\/small><\/li><li><a href=\"\/decisions\/informaticien-facturant-par-sa-societe-lettone-ses-prestations-a-des-clients\/\">Informaticien facturant par sa soci\u00e9t\u00e9 lettone ses prestations \u00e0 des clients fran\u00e7ais\u00a0: r\u00e9mun\u00e9rations impos\u00e9es \u00e0 son nom en BNC (article 155 A), sans protection de la convention franco-lettone<\/a><small>CAA Paris, 21 mai 2025<\/small><\/li><li><a href=\"\/decisions\/consultante-facturant-par-une-societe-ecran-de-gibraltar-et-un-compte-en\/\">Consultante facturant par une soci\u00e9t\u00e9 \u00e9cran de Gibraltar et un compte en Lettonie\u00a0: honoraires impos\u00e9s en France, d\u00e9lai de reprise prolong\u00e9 par la proc\u00e9dure p\u00e9nale et majoration de 80\u00a0%<\/a><small>CAA Versailles, 15 mai 2025<\/small><\/li><li><a href=\"\/decisions\/consultant-exercant-en-france-sous-couvert-de-societes-de-gibraltar-payees-sur\/\">Consultant exer\u00e7ant en France sous couvert de soci\u00e9t\u00e9s de Gibraltar pay\u00e9es sur des comptes lettons\u00a0: activit\u00e9 occulte, reprise sur dix ans et majoration de 80 % confirm\u00e9es<\/a><small>CAA Douai, 2 mars 2023<\/small><\/li><li><a href=\"\/decisions\/compte-en-lettonie-non-declare-l-amende-de-1-500-reste-due-malgre-de-faibles\/\">Compte en Lettonie non d\u00e9clar\u00e9\u00a0: l&#x27;amende de 1\u00a0500 \u20ac reste due malgr\u00e9 de faibles montants, un d\u00e9gr\u00e8vement technique suivi d&#x27;une nouvelle mise en recouvrement et des difficult\u00e9s financi\u00e8res all\u00e9gu\u00e9es sans preuve<\/a><small>TA Bastia, 20 mars 2026<\/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\u2013Lettonie Convention France\u2013LettonieConvention sign\u00e9e \u00e0 Paris le 14 avril 1997 (avec un protocole), modifi\u00e9e par la Convention multilat\u00e9rale (CML) sign\u00e9e le 7 juin 2017\u00a0; articles 11 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-22394","page","type-page","status-publish","hentry"],"acf":[],"_links":{"self":[{"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/pages\/22394","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=22394"}],"version-history":[{"count":3,"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/pages\/22394\/revisions"}],"predecessor-version":[{"id":27884,"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/pages\/22394\/revisions\/27884"}],"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=22394"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}