{"id":22475,"date":"2026-11-08T11:26:24","date_gmt":"2026-11-08T10:26:24","guid":{"rendered":"https:\/\/balmontconseil.com\/conventions-fiscales\/mauritanie\/"},"modified":"2026-11-08T23:10:50","modified_gmt":"2026-11-08T22:10:50","slug":"mauritanie","status":"publish","type":"page","link":"https:\/\/balmontconseil.com\/en\/conventions-fiscales\/mauritanie\/","title":{"rendered":"Convention fiscale France\u2013Mauritanie, 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\u2013Mauritanie<\/div>\n<div class=\"meta\"><span class=\"pill mono\">Convention France\u2013Mauritanie<\/span><span class=\"metaline\">Convention sign\u00e9e \u00e0 Nouakchott le 15 novembre 1967, avec son protocole et l\u2019\u00e9change de lettres du m\u00eame jour<\/span><\/div>\n<h1>Convention fiscale France\u2013Mauritanie, sujet par sujet<\/h1><p class=\"lead\">Qui impose quoi entre la France et la Mauritanie : 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\/mauritanie\/residence-fiscale\/\">Install\u00e9 en Mauritanie, \u00eates-vous encore domicili\u00e9 en France pour l\u2019imp\u00f4t\u00a0? L\u2019article 2 de la convention<\/a><small>Art. 2 \u00b7 R\u00e9sidence fiscale<\/small><\/div><\/li><li><div><a href=\"\/conventions-fiscales\/mauritanie\/pensions-retraite\/\">Retraite en Mauritanie\u00a0: qui impose votre pension\u00a0? L\u2019article 21 de la convention France\u2013Mauritanie<\/a><small>Art. 21 \u00b7 Pensions de retraite<\/small><\/div><\/li><li><div><a href=\"\/conventions-fiscales\/mauritanie\/fonction-publique\/\">Fonctionnaire ou retrait\u00e9 de l\u2019\u00c9tat en Mauritanie\u00a0: qui impose votre traitement ou votre pension\u00a0?<\/a><small>Art. 22 \u00b7 Fonction publique<\/small><\/div><\/li><li><div><a href=\"\/conventions-fiscales\/mauritanie\/revenus-immobiliers\/\">Vous louez un bien en Mauritanie ou en France\u00a0: quel \u00c9tat impose vos loyers\u00a0? L\u2019article 9 de la convention<\/a><small>Art. 9 \u00b7 Revenus immobiliers<\/small><\/div><\/li><li><div><a href=\"\/conventions-fiscales\/mauritanie\/plus-values\/\">Vente d\u2019un bien ou de titres entre la France et la Mauritanie\u00a0: qui impose la plus-value\u00a0?<\/a><small>Art. 25 \u00b7 Plus-values<\/small><\/div><\/li><li><div><a href=\"\/conventions-fiscales\/mauritanie\/dividendes\/\">Dividendes entre la France et la Mauritanie\u00a0: qui impose, et avec quelle d\u00e9duction\u00a0? Les articles 13 et 26<\/a><small>Art. 13 \u00b7 Dividendes<\/small><\/div><\/li><li><div><a href=\"\/conventions-fiscales\/mauritanie\/interets\/\">Int\u00e9r\u00eats per\u00e7us entre la France et la Mauritanie\u00a0: o\u00f9 sont-ils impos\u00e9s\u00a0? L\u2019article 19 de la convention<\/a><small>Art. 19 \u00b7 Int\u00e9r\u00eats<\/small><\/div><\/li><li><div><a href=\"\/conventions-fiscales\/mauritanie\/salaires\/\">Salari\u00e9 en Mauritanie ou en mission\u00a0: o\u00f9 payez-vous l\u2019imp\u00f4t sur votre salaire\u00a0? L\u2019article 22 de la convention<\/a><small>Art. 22 \u00b7 Salaires<\/small><\/div><\/li><li><div><a href=\"\/conventions-fiscales\/mauritanie\/double-imposition\/\">Comment la France et la Mauritanie \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 la Mauritanie (1)<\/h2><ul class=\"list\"><li><a href=\"\/decisions\/dirigeant-installe-en-mauritanie-redresse-sur-les-prestations-de-sa-societe-de\/\">Dirigeant install\u00e9 en Mauritanie redress\u00e9 sur les prestations de sa soci\u00e9t\u00e9 de Gibraltar\u00a0: faute de r\u00e9clamation dans le d\u00e9lai ouvert par la connaissance des avis, la requ\u00eate est irrecevable<\/a><small>TA Cergy-Pontoise, 14 avril 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\u2013Mauritanie Convention France\u2013MauritanieConvention sign\u00e9e \u00e0 Nouakchott le 15 novembre 1967, avec son protocole et l\u2019\u00e9change de lettres du m\u00eame jour Convention fiscale France\u2013Mauritanie, sujet par sujet Qui<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-22475","page","type-page","status-publish","hentry"],"acf":[],"_links":{"self":[{"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/pages\/22475","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=22475"}],"version-history":[{"count":2,"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/pages\/22475\/revisions"}],"predecessor-version":[{"id":27896,"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/pages\/22475\/revisions\/27896"}],"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=22475"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}