{"id":22504,"date":"2026-11-08T11:29:16","date_gmt":"2026-11-08T10:29:16","guid":{"rendered":"https:\/\/balmontconseil.com\/conventions-fiscales\/senegal\/"},"modified":"2026-11-08T16:21:45","modified_gmt":"2026-11-08T15:21:45","slug":"senegal","status":"publish","type":"page","link":"https:\/\/balmontconseil.com\/en\/conventions-fiscales\/senegal\/","title":{"rendered":"Convention fiscale France\u2013S\u00e9n\u00e9gal, 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\u2013S\u00e9n\u00e9gal<\/div>\n<div class=\"meta\"><span class=\"pill mono\">Convention France\u2013S\u00e9n\u00e9gal<\/span><span class=\"metaline\">Convention sign\u00e9e \u00e0 Paris le 29 mars 1974, modifi\u00e9e par l\u2019avenant sign\u00e9 \u00e0 Dakar le 16 juillet 1984 (avec son protocole), par l\u2019avenant sign\u00e9 \u00e0 Dakar le 10 janvier 1991 et par la Convention multilat\u00e9rale sign\u00e9e par la France et le S\u00e9n\u00e9gal le 7 juin 2017<\/span><\/div>\n<h1>Convention fiscale France\u2013S\u00e9n\u00e9gal, sujet par sujet<\/h1><p class=\"lead\">Qui impose quoi entre la France et le S\u00e9n\u00e9gal : le texte officiel, un tableau de lecture et les d\u00e9cisions des juges pour chaque situation.<\/p>\n<ul class=\"list\"><li><div><a href=\"\/conventions-fiscales\/senegal\/residence-fiscale\/\">Install\u00e9 au S\u00e9n\u00e9gal, \u00eates-vous encore domicili\u00e9 en France pour l\u2019imp\u00f4t\u00a0? L\u2019article 2 de la convention franco-s\u00e9n\u00e9galaise<\/a><small>Art. 2 \u00b7 R\u00e9sidence fiscale<\/small><\/div><\/li><li><div><a href=\"\/conventions-fiscales\/senegal\/pensions-retraite\/\">Retrait\u00e9 install\u00e9 au S\u00e9n\u00e9gal\u00a0: o\u00f9 votre pension est-elle impos\u00e9e\u00a0? L\u2019article 21 de la convention franco-s\u00e9n\u00e9galaise<\/a><small>Art. 21 \u00b7 Pensions de retraite<\/small><\/div><\/li><li><div><a href=\"\/conventions-fiscales\/senegal\/fonction-publique\/\">Agent public au S\u00e9n\u00e9gal\u00a0: qui impose votre r\u00e9mun\u00e9ration\u00a0? L\u2019article 17 de la convention franco-s\u00e9n\u00e9galaise<\/a><small>Art. 17 \u00b7 Fonction publique<\/small><\/div><\/li><li><div><a href=\"\/conventions-fiscales\/senegal\/revenus-immobiliers\/\">Vous louez un bien en France ou au S\u00e9n\u00e9gal\u00a0: quel pays impose les loyers\u00a0? L\u2019article 9 de la convention<\/a><small>Art. 9 \u00b7 Revenus immobiliers<\/small><\/div><\/li><li><div><a href=\"\/conventions-fiscales\/senegal\/plus-values\/\">Vente d\u2019un bien ou de titres en partant au S\u00e9n\u00e9gal\u00a0: qui impose la plus-value\u00a0? L\u2019article 16 de la convention<\/a><small>Art. 16 \u00b7 Plus-values<\/small><\/div><\/li><li><div><a href=\"\/conventions-fiscales\/senegal\/dividendes\/\">Vous percevez des dividendes entre la France et le S\u00e9n\u00e9gal\u00a0: quelle retenue \u00e0 la source\u00a0? L\u2019article 13 de la convention<\/a><small>Art. 13 \u00b7 Dividendes<\/small><\/div><\/li><li><div><a href=\"\/conventions-fiscales\/senegal\/interets\/\">Placements et pr\u00eats entre la France et le S\u00e9n\u00e9gal\u00a0: qui impose les int\u00e9r\u00eats\u00a0? L\u2019article 15 de la convention<\/a><small>Art. 15 \u00b7 Int\u00e9r\u00eats<\/small><\/div><\/li><li><div><a href=\"\/conventions-fiscales\/senegal\/salaires\/\">Salari\u00e9 entre la France et le S\u00e9n\u00e9gal\u00a0: o\u00f9 votre salaire est-il impos\u00e9\u00a0? L\u2019article 22 et la r\u00e8gle des 183 jours<\/a><small>Art. 22 \u00b7 Salaires<\/small><\/div><\/li><li><div><a href=\"\/conventions-fiscales\/senegal\/double-imposition\/\">Comment la France et le S\u00e9n\u00e9gal \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 le S\u00e9n\u00e9gal (3)<\/h2><ul class=\"list\"><li><a href=\"\/decisions\/retraites-se-disant-domicilies-au-senegal-mais-gardant-leur-maison-d-anglet\/\">Retrait\u00e9s se disant domicili\u00e9s au S\u00e9n\u00e9gal mais gardant leur maison d&#x27;Anglet\u00a0: impos\u00e9s en France, ils r\u00e9cup\u00e8rent toutefois les 271\u00a0318 \u20ac de retenue \u00e0 la source pr\u00e9lev\u00e9s sur un boni de liquidation<\/a><small>TA Pau, 7 octobre 2024<\/small><\/li><li><a href=\"\/decisions\/depart-au-senegal-apres-un-divorce-sans-date-ni-preuve-le-gerant-qui-verse-3\/\">D\u00e9part au S\u00e9n\u00e9gal apr\u00e8s un divorce, sans date ni preuve\u00a0: le g\u00e9rant qui verse 3\u00a0000 \u20ac par mois pour son fils \u00e0 Paris et tire ses revenus d&#x27;une soci\u00e9t\u00e9 fran\u00e7aise reste r\u00e9sident fiscal fran\u00e7ais<\/a><small>CAA Paris, 10 avril 2024<\/small><\/li><li><a href=\"\/decisions\/retraite-partageant-sa-vie-entre-la-france-et-le-senegal-a-partir-de-2015-ses\/\">Retrait\u00e9 partageant sa vie entre la France et le S\u00e9n\u00e9gal\u00a0: \u00e0 partir de 2015, ses s\u00e9jours au S\u00e9n\u00e9gal y fixent son domicile conventionnel et ses pensions fran\u00e7aises n&#x27;y sont imposables qu&#x27;au S\u00e9n\u00e9gal<\/a><small>CAA Toulouse, 4 juillet 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\u2013S\u00e9n\u00e9gal Convention France\u2013S\u00e9n\u00e9galConvention sign\u00e9e \u00e0 Paris le 29 mars 1974, modifi\u00e9e par l\u2019avenant sign\u00e9 \u00e0 Dakar le 16 juillet 1984 (avec son protocole), par l\u2019avenant sign\u00e9 \u00e0<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-22504","page","type-page","status-publish","hentry"],"acf":[],"_links":{"self":[{"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/pages\/22504","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=22504"}],"version-history":[{"count":1,"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/pages\/22504\/revisions"}],"predecessor-version":[{"id":24521,"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/pages\/22504\/revisions\/24521"}],"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=22504"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}