{"id":22494,"date":"2026-11-08T11:28:16","date_gmt":"2026-11-08T10:28:16","guid":{"rendered":"https:\/\/balmontconseil.com\/conventions-fiscales\/polynesie-francaise\/"},"modified":"2026-11-08T23:13:01","modified_gmt":"2026-11-08T22:13:01","slug":"polynesie-francaise","status":"publish","type":"page","link":"https:\/\/balmontconseil.com\/en\/conventions-fiscales\/polynesie-francaise\/","title":{"rendered":"Convention fiscale France\u2013Polyn\u00e9sie fran\u00e7aise, 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\u2013Polyn\u00e9sie fran\u00e7aise<\/div>\n<div class=\"meta\"><span class=\"pill mono\">Convention France\u2013Polyn\u00e9sie fran\u00e7aise<\/span><span class=\"metaline\">Convention entre l\u2019\u00c9tat et le territoire de la Polyn\u00e9sie fran\u00e7aise, conclue avec le gouvernement des \u00c9tablissements fran\u00e7ais de l\u2019Oc\u00e9anie, sign\u00e9e \u00e0 Paris et \u00e0 Papeete les 28 mars 1957 et 28 mai 1957, publi\u00e9e par le d\u00e9cret du 1er ao\u00fbt 1957<\/span><\/div>\n<h1>Convention fiscale France\u2013Polyn\u00e9sie fran\u00e7aise, sujet par sujet<\/h1><p class=\"lead\">Qui impose quoi entre la France et la Polyn\u00e9sie fran\u00e7aise : 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\/polynesie-francaise\/dividendes\/\">Dividendes entre la France m\u00e9tropolitaine et la Polyn\u00e9sie fran\u00e7aise\u00a0: qui les impose\u00a0? Les articles 8 et 11 de la convention<\/a><small>Art. 8 \u00b7 Dividendes<\/small><\/div><\/li><li><div><a href=\"\/conventions-fiscales\/polynesie-francaise\/interets\/\">Int\u00e9r\u00eats de pr\u00eats, d\u00e9p\u00f4ts et obligations entre la France et la Polyn\u00e9sie fran\u00e7aise\u00a0: qui les impose\u00a0? Les articles 8, 10 et 11<\/a><small>Art. 10 \u00b7 Int\u00e9r\u00eats<\/small><\/div><\/li><li><div><a href=\"\/conventions-fiscales\/polynesie-francaise\/double-imposition\/\">Comment la double imposition est-elle \u00e9vit\u00e9e entre la France et la Polyn\u00e9sie fran\u00e7aise\u00a0? La convention de 1957<\/a><small>Art. 5 \u00b7 Double imposition<\/small><\/div><\/li><\/ul>\n<h2 id=\"decisions\">Les d\u00e9cisions qui concernent la Polyn\u00e9sie fran\u00e7aise (2)<\/h2><ul class=\"list\"><li><a href=\"\/decisions\/couple-proprietaire-en-polynesie-francaise-mais-declarant-ses-revenus-a-paris\/\">Couple propri\u00e9taire en Polyn\u00e9sie fran\u00e7aise mais d\u00e9clarant ses revenus \u00e0 Paris\u00a0: domicile fiscal en France, la convention franco-polyn\u00e9sienne de 1957 ne d\u00e9finissant pas la r\u00e9sidence<\/a><small>TA Cergy-Pontoise, 8 novembre 2024<\/small><\/li><li><a href=\"\/decisions\/residente-de-polynesie-francaise-vendant-un-bien-en-france-la-plus-value\/\">R\u00e9sidente de Polyn\u00e9sie fran\u00e7aise vendant un bien en France\u00a0: la plus-value supporte les pr\u00e9l\u00e8vements sociaux, le r\u00e8glement europ\u00e9en de s\u00e9curit\u00e9 sociale ne s&#x27;appliquant pas aux pays et territoires d&#x27;outre-mer<\/a><small>CAA Toulouse, 6 juillet 2023<\/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\u2013Polyn\u00e9sie fran\u00e7aise Convention France\u2013Polyn\u00e9sie fran\u00e7aiseConvention entre l\u2019\u00c9tat et le territoire de la Polyn\u00e9sie fran\u00e7aise, conclue avec le gouvernement des \u00c9tablissements fran\u00e7ais de l\u2019Oc\u00e9anie, sign\u00e9e \u00e0 Paris 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-22494","page","type-page","status-publish","hentry"],"acf":[],"_links":{"self":[{"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/pages\/22494","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=22494"}],"version-history":[{"count":2,"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/pages\/22494\/revisions"}],"predecessor-version":[{"id":27915,"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/pages\/22494\/revisions\/27915"}],"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=22494"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}