{"id":22478,"date":"2026-11-08T11:26:42","date_gmt":"2026-11-08T10:26:42","guid":{"rendered":"https:\/\/balmontconseil.com\/conventions-fiscales\/moldavie\/"},"modified":"2026-11-08T23:11:16","modified_gmt":"2026-11-08T22:11:16","slug":"moldavie","status":"publish","type":"page","link":"https:\/\/balmontconseil.com\/en\/conventions-fiscales\/moldavie\/","title":{"rendered":"Convention fiscale France\u2013Moldavie, 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\u2013Moldavie<\/div>\n<div class=\"meta\"><span class=\"pill mono\">Convention France\u2013Moldavie<\/span><span class=\"metaline\">Convention sign\u00e9e \u00e0 Chisinau le 15 juin 2022 entre le Gouvernement de la R\u00e9publique fran\u00e7aise et le Gouvernement de la R\u00e9publique de Moldavie, avec son annexe sign\u00e9e le m\u00eame jour<\/span><\/div>\n<h1>Convention fiscale France\u2013Moldavie, sujet par sujet<\/h1><p class=\"lead\">Qui impose quoi entre la France et la Moldavie : 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\/moldavie\/residence-fiscale\/\">R\u00e9sident de France ou de Moldavie\u00a0: comment l\u2019article 4 de la convention d\u00e9partage-t-il\u00a0?<\/a><small>Art. 4 \u00b7 R\u00e9sidence fiscale<\/small><\/div><\/li><li><div><a href=\"\/conventions-fiscales\/moldavie\/pensions-retraite\/\">Retraite en Moldavie\u00a0: qui impose votre pension priv\u00e9e\u00a0? L\u2019article 17 de la convention franco-moldave<\/a><small>Art. 17 \u00b7 Pensions de retraite<\/small><\/div><\/li><li><div><a href=\"\/conventions-fiscales\/moldavie\/fonction-publique\/\">Agent public ou retrait\u00e9 de la fonction publique en Moldavie\u00a0: qui vous impose selon l\u2019article 18\u00a0?<\/a><small>Art. 18 \u00b7 Fonction publique<\/small><\/div><\/li><li><div><a href=\"\/conventions-fiscales\/moldavie\/revenus-immobiliers\/\">Vous louez un bien en France ou en Moldavie\u00a0: o\u00f9 sont impos\u00e9s les loyers selon l\u2019article 6\u00a0?<\/a><small>Art. 6 \u00b7 Revenus immobiliers<\/small><\/div><\/li><li><div><a href=\"\/conventions-fiscales\/moldavie\/plus-values\/\">Vente d\u2019un immeuble ou de titres entre la France et la Moldavie\u00a0: qui impose la plus-value (article 13)\u00a0?<\/a><small>Art. 13 \u00b7 Plus-values<\/small><\/div><\/li><li><div><a href=\"\/conventions-fiscales\/moldavie\/dividendes\/\">Vous touchez des dividendes de France ou de Moldavie\u00a0: quelle retenue maximale selon l\u2019article 10\u00a0?<\/a><small>Art. 10 \u00b7 Dividendes<\/small><\/div><\/li><li><div><a href=\"\/conventions-fiscales\/moldavie\/interets\/\">Placements et pr\u00eats entre la France et la Moldavie\u00a0: comment sont impos\u00e9s les int\u00e9r\u00eats selon l\u2019article 11\u00a0?<\/a><small>Art. 11 \u00b7 Int\u00e9r\u00eats<\/small><\/div><\/li><li><div><a href=\"\/conventions-fiscales\/moldavie\/salaires\/\">Salari\u00e9 entre la France et la Moldavie\u00a0: o\u00f9 est impos\u00e9 votre salaire et quand joue la r\u00e8gle des 183 jours\u00a0?<\/a><small>Art. 14 \u00b7 Salaires<\/small><\/div><\/li><li><div><a href=\"\/conventions-fiscales\/moldavie\/double-imposition\/\">Revenus de Moldavie ou de France\u00a0: comment l\u2019article 21 \u00e9vite-t-il de payer l\u2019imp\u00f4t deux fois\u00a0?<\/a><small>Art. 21 \u00b7 Double imposition<\/small><\/div><\/li><\/ul>\n<h2 id=\"decisions\">Les d\u00e9cisions qui concernent la Moldavie (1)<\/h2><ul class=\"list\"><li><a href=\"\/decisions\/compte-non-declare-en-moldavie-l-adhesion-de-ce-pays-a-la-convention-d\/\">Compte non d\u00e9clar\u00e9 en Moldavie\u00a0: l&#x27;adh\u00e9sion de ce pays \u00e0 la convention d&#x27;assistance administrative de l&#x27;OCDE ne fait pas \u00e9chapper \u00e0 l&#x27;amende major\u00e9e de 10\u00a0000 \u20ac<\/a><small>TA Cergy-Pontoise, 30 ao\u00fbt 2024<\/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\u2013Moldavie Convention France\u2013MoldavieConvention sign\u00e9e \u00e0 Chisinau le 15 juin 2022 entre le Gouvernement de la R\u00e9publique fran\u00e7aise et le Gouvernement de la R\u00e9publique de Moldavie, avec son<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-22478","page","type-page","status-publish","hentry"],"acf":[],"_links":{"self":[{"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/pages\/22478","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=22478"}],"version-history":[{"count":2,"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/pages\/22478\/revisions"}],"predecessor-version":[{"id":27899,"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/pages\/22478\/revisions\/27899"}],"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=22478"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}