{"id":22469,"date":"2026-11-08T11:25:47","date_gmt":"2026-11-08T10:25:47","guid":{"rendered":"https:\/\/balmontconseil.com\/conventions-fiscales\/madagascar\/"},"modified":"2026-11-08T23:10:11","modified_gmt":"2026-11-08T22:10:11","slug":"madagascar","status":"publish","type":"page","link":"https:\/\/balmontconseil.com\/en\/conventions-fiscales\/madagascar\/","title":{"rendered":"Convention fiscale France\u2013Madagascar, 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\u2013Madagascar<\/div>\n<div class=\"meta\"><span class=\"pill mono\">Convention France\u2013Madagascar<\/span><span class=\"metaline\">Convention sign\u00e9e \u00e0 Tananarive le 22 juillet 1983, avec deux \u00e9changes de lettres du m\u00eame jour<\/span><\/div>\n<h1>Convention fiscale France\u2013Madagascar, sujet par sujet<\/h1><p class=\"lead\">Qui impose quoi entre la France et Madagascar : 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\/madagascar\/residence-fiscale\/\">Install\u00e9 \u00e0 Madagascar, \u00eates-vous encore r\u00e9sident fiscal fran\u00e7ais\u00a0? L\u2019article 4 de la convention franco-malgache<\/a><small>Art. 4 \u00b7 R\u00e9sidence fiscale<\/small><\/div><\/li><li><div><a href=\"\/conventions-fiscales\/madagascar\/pensions-retraite\/\">Retrait\u00e9 \u00e0 Madagascar\u00a0: qui impose votre pension priv\u00e9e\u00a0? L\u2019article 18 de la convention franco-malgache<\/a><small>Art. 18 \u00b7 Pensions de retraite<\/small><\/div><\/li><li><div><a href=\"\/conventions-fiscales\/madagascar\/fonction-publique\/\">Agent public ou retrait\u00e9 de la fonction publique \u00e0 Madagascar\u00a0: qui vous impose\u00a0? L\u2019article 19 de la convention franco-malgache<\/a><small>Art. 19 \u00b7 Fonction publique<\/small><\/div><\/li><li><div><a href=\"\/conventions-fiscales\/madagascar\/revenus-immobiliers\/\">Vous louez un bien \u00e0 Madagascar ou en France\u00a0: quel pays impose les loyers\u00a0? L\u2019article 6 de la convention franco-malgache<\/a><small>Art. 6 \u00b7 Revenus immobiliers<\/small><\/div><\/li><li><div><a href=\"\/conventions-fiscales\/madagascar\/plus-values\/\">Vous vendez un bien ou des titres en lien avec Madagascar\u00a0: qui impose le gain\u00a0? L\u2019article 13 de la convention franco-malgache<\/a><small>Art. 13 \u00b7 Plus-values<\/small><\/div><\/li><li><div><a href=\"\/conventions-fiscales\/madagascar\/dividendes\/\">Dividendes entre la France et Madagascar\u00a0: quelle retenue \u00e0 la source\u00a0? L\u2019article 10 de la convention franco-malgache<\/a><small>Art. 10 \u00b7 Dividendes<\/small><\/div><\/li><li><div><a href=\"\/conventions-fiscales\/madagascar\/interets\/\">Vos int\u00e9r\u00eats de placements entre la France et Madagascar\u00a0: qui les impose\u00a0? L\u2019article 11 de la convention franco-malgache<\/a><small>Art. 11 \u00b7 Int\u00e9r\u00eats<\/small><\/div><\/li><li><div><a href=\"\/conventions-fiscales\/madagascar\/salaires\/\">Salari\u00e9 \u00e0 Madagascar ou en mission\u00a0: quel pays impose votre salaire\u00a0? L\u2019article 15 de la convention franco-malgache<\/a><small>Art. 15 \u00b7 Salaires<\/small><\/div><\/li><li><div><a href=\"\/conventions-fiscales\/madagascar\/double-imposition\/\">Comment la convention franco-malgache \u00e9vite-t-elle la double imposition\u00a0? L\u2019article 22 expliqu\u00e9<\/a><small>Art. 22 \u00b7 Double imposition<\/small><\/div><\/li><\/ul>\n<h2 id=\"decisions\">Les d\u00e9cisions qui concernent Madagascar (5)<\/h2><ul class=\"list\"><li><a href=\"\/decisions\/francais-retraite-a-madagascar-vendant-un-bien-a-nantes-pas-d-exoneration-de-la\/\">Fran\u00e7ais retrait\u00e9 \u00e0 Madagascar vendant un bien \u00e0 Nantes\u00a0: pas d&#x27;exon\u00e9ration de la plus-value r\u00e9serv\u00e9e aux r\u00e9sidents ni de tol\u00e9rance pour les non-r\u00e9sidents ressortissants d&#x27;\u00c9tats tiers<\/a><small>TA Nantes, 17 mars 2023<\/small><\/li><li><a href=\"\/decisions\/installe-a-madagascar-mais-fille-scolarisee-en-france-residence-francaise\/\">Install\u00e9 \u00e0 Madagascar mais fille scolaris\u00e9e en France\u00a0: r\u00e9sidence fran\u00e7aise confirm\u00e9e, mais la plus-value en sursis sur des titres annul\u00e9s apr\u00e8s faillite n&#x27;est pas imposable faute de valeur<\/a><small>CAA Paris, 20 janvier 2026<\/small><\/li><li><a href=\"\/decisions\/resident-de-madagascar-cedant-des-parts-de-sci-a-strasbourg-et-la-jaille-yvon\/\">R\u00e9sident de Madagascar c\u00e9dant des parts de SCI \u00e0 Strasbourg et La Jaille-Yvon\u00a0: plus-value imposable en France, m\u00eame si l&#x27;une des soci\u00e9t\u00e9s d\u00e9tient des immeubles en cr\u00e9dit-bail<\/a><small>TA Montreuil, 28 mars 2024<\/small><\/li><li><a href=\"\/decisions\/dirigeant-installe-a-madagascar-epouse-et-enfant-en-france-residence-fiscale\/\">Dirigeant install\u00e9 \u00e0 Madagascar, \u00e9pouse et enfant en France\u00a0: r\u00e9sidence fiscale fran\u00e7aise et imposition des plus-values sur les titres Madarail et Vecturis encaiss\u00e9es \u00e0 Maurice<\/a><small>CAA Toulouse, 5 juin 2025<\/small><\/li><li><a href=\"\/decisions\/medecin-salarie-d-hopitaux-francais-se-disant-resident-malgache-domicilie-en\/\">M\u00e9decin salari\u00e9 d&#x27;h\u00f4pitaux fran\u00e7ais se disant r\u00e9sident malgache\u00a0: domicili\u00e9 en France par son activit\u00e9 principale, il est impos\u00e9 sur ses salaires et doit la majoration de 40 %<\/a><small>CAA Versailles, 3 avril 2025<\/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\u2013Madagascar Convention France\u2013MadagascarConvention sign\u00e9e \u00e0 Tananarive le 22 juillet 1983, avec deux \u00e9changes de lettres du m\u00eame jour Convention fiscale France\u2013Madagascar, sujet par sujet Qui impose quoi<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-22469","page","type-page","status-publish","hentry"],"acf":[],"_links":{"self":[{"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/pages\/22469","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=22469"}],"version-history":[{"count":2,"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/pages\/22469\/revisions"}],"predecessor-version":[{"id":27890,"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/pages\/22469\/revisions\/27890"}],"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=22469"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}