{"id":22470,"date":"2026-11-08T11:25:52","date_gmt":"2026-11-08T10:25:52","guid":{"rendered":"https:\/\/balmontconseil.com\/conventions-fiscales\/malaisie\/"},"modified":"2026-11-08T23:10:17","modified_gmt":"2026-11-08T22:10:17","slug":"malaisie","status":"publish","type":"page","link":"https:\/\/balmontconseil.com\/en\/conventions-fiscales\/malaisie\/","title":{"rendered":"Convention fiscale France\u2013Malaisie, 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\u2013Malaisie<\/div>\n<div class=\"meta\"><span class=\"pill mono\">Convention France\u2013Malaisie<\/span><span class=\"metaline\">Convention sign\u00e9e \u00e0 Paris le 24 avril 1975 (avec un protocole), modifi\u00e9e par les avenants du 31 janvier 1991 et du 12 novembre 2009 et par la Convention multilat\u00e9rale sign\u00e9e par la France le 7 juin 2017 et par la Malaisie le 24 janvier 2018<\/span><\/div>\n<h1>Convention fiscale France\u2013Malaisie, sujet par sujet<\/h1><p class=\"lead\">Qui impose quoi entre la France et la Malaisie : 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\/malaisie\/residence-fiscale\/\">Install\u00e9 \u00e0 Kuala Lumpur, \u00eates-vous encore r\u00e9sident fiscal de France\u00a0? L\u2019article 4 de la convention franco-malaisienne<\/a><small>Art. 4 \u00b7 R\u00e9sidence fiscale<\/small><\/div><\/li><li><div><a href=\"\/conventions-fiscales\/malaisie\/pensions-retraite\/\">Retrait\u00e9 en Malaisie\u00a0: votre pension fran\u00e7aise du priv\u00e9 est-elle impos\u00e9e en France\u00a0? L\u2019article 18 de la convention<\/a><small>Art. 18 \u00b7 Pensions de retraite<\/small><\/div><\/li><li><div><a href=\"\/conventions-fiscales\/malaisie\/fonction-publique\/\">Agent public ou retrait\u00e9 de la fonction publique en Malaisie\u00a0: qui impose votre traitement ou votre pension\u00a0? L\u2019article 19<\/a><small>Art. 19 \u00b7 Fonction publique<\/small><\/div><\/li><li><div><a href=\"\/conventions-fiscales\/malaisie\/revenus-immobiliers\/\">Expatri\u00e9 en Malaisie avec un bien lou\u00e9 en France\u00a0: o\u00f9 vos loyers sont-ils impos\u00e9s\u00a0? L\u2019article 6 de la convention<\/a><small>Art. 6 \u00b7 Revenus immobiliers<\/small><\/div><\/li><li><div><a href=\"\/conventions-fiscales\/malaisie\/plus-values\/\">Vendre un bien ou des titres en vivant en Malaisie\u00a0: quel \u00c9tat impose la plus-value\u00a0? L\u2019article 13 de la convention<\/a><small>Art. 13 \u00b7 Plus-values<\/small><\/div><\/li><li><div><a href=\"\/conventions-fiscales\/malaisie\/dividendes\/\">Dividendes entre la France et la Malaisie\u00a0: quel imp\u00f4t \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\/malaisie\/interets\/\">Placements g\u00e9n\u00e9rant des int\u00e9r\u00eats entre la France et la Malaisie\u00a0: qui impose\u00a0? L\u2019article 11 de la convention<\/a><small>Art. 11 \u00b7 Int\u00e9r\u00eats<\/small><\/div><\/li><li><div><a href=\"\/conventions-fiscales\/malaisie\/salaires\/\">Salari\u00e9 en mission ou expatri\u00e9 en Malaisie\u00a0: o\u00f9 votre salaire est-il impos\u00e9\u00a0? L\u2019article 14 et la r\u00e8gle des 183 jours<\/a><small>Art. 14 \u00b7 Salaires<\/small><\/div><\/li><li><div><a href=\"\/conventions-fiscales\/malaisie\/double-imposition\/\">Revenus en France et en Malaisie\u00a0: comment la convention \u00e9vite-t-elle de payer 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 Malaisie (1)<\/h2><ul class=\"list\"><li><a href=\"\/decisions\/resident-de-malaisie-affilie-a-la-securite-sociale-malaisienne-les-prelevements\/\">R\u00e9sident de Malaisie affili\u00e9 \u00e0 la s\u00e9curit\u00e9 sociale malaisienne\u00a0: les pr\u00e9l\u00e8vements sociaux sur ses revenus du patrimoine fran\u00e7ais ne sont ni discriminatoires ni contraires \u00e0 la libre circulation des capitaux<\/a><small>TA Montreuil, 18 juin 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\u2013Malaisie Convention France\u2013MalaisieConvention sign\u00e9e \u00e0 Paris le 24 avril 1975 (avec un protocole), modifi\u00e9e par les avenants du 31 janvier 1991 et du 12 novembre 2009 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-22470","page","type-page","status-publish","hentry"],"acf":[],"_links":{"self":[{"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/pages\/22470","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=22470"}],"version-history":[{"count":2,"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/pages\/22470\/revisions"}],"predecessor-version":[{"id":27891,"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/pages\/22470\/revisions\/27891"}],"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=22470"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}