{"id":22514,"date":"2026-11-08T11:30:13","date_gmt":"2026-11-08T10:30:13","guid":{"rendered":"https:\/\/balmontconseil.com\/conventions-fiscales\/togo\/"},"modified":"2026-11-08T23:15:46","modified_gmt":"2026-11-08T22:15:46","slug":"togo","status":"publish","type":"page","link":"https:\/\/balmontconseil.com\/en\/conventions-fiscales\/togo\/","title":{"rendered":"Convention fiscale France\u2013Togo, 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\u2013Togo<\/div>\n<div class=\"meta\"><span class=\"pill mono\">Convention France\u2013Togo<\/span><span class=\"metaline\">Convention sign\u00e9e \u00e0 Lom\u00e9 le 24 novembre 1971, avec un protocole et un \u00e9change de lettres des 25 et 26 novembre 1971<\/span><\/div>\n<h1>Convention fiscale France\u2013Togo, sujet par sujet<\/h1><p class=\"lead\">Qui impose quoi entre la France et le Togo : 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\/togo\/residence-fiscale\/\">Domicili\u00e9 en France ou au Togo\u00a0: comment l\u2019article 2 de la convention fixe-t-il votre domicile fiscal\u00a0?<\/a><small>Art. 2 \u00b7 R\u00e9sidence fiscale<\/small><\/div><\/li><li><div><a href=\"\/conventions-fiscales\/togo\/pensions-retraite\/\">Retrait\u00e9 install\u00e9 au Togo\u00a0: quel pays impose votre pension selon l\u2019article 21 de la convention\u00a0?<\/a><small>Art. 21 \u00b7 Pensions de retraite<\/small><\/div><\/li><li><div><a href=\"\/conventions-fiscales\/togo\/fonction-publique\/\">Agent public ou retrait\u00e9 de la fonction publique au Togo\u00a0: quelles r\u00e8gles de la convention s\u2019appliquent\u00a0?<\/a><small>Art. 22 \u00b7 Fonction publique<\/small><\/div><\/li><li><div><a href=\"\/conventions-fiscales\/togo\/revenus-immobiliers\/\">Vous louez un bien en France ou au Togo\u00a0: quel pays impose les loyers selon l\u2019article 9\u00a0?<\/a><small>Art. 9 \u00b7 Revenus immobiliers<\/small><\/div><\/li><li><div><a href=\"\/conventions-fiscales\/togo\/plus-values\/\">Vente d\u2019un bien ou de titres entre la France et le Togo\u00a0: qui impose la plus-value\u00a0?<\/a><small>Art. 25 \u00b7 Plus-values<\/small><\/div><\/li><li><div><a href=\"\/conventions-fiscales\/togo\/dividendes\/\">Dividendes d\u2019une soci\u00e9t\u00e9 togolaise ou fran\u00e7aise\u00a0: qui les impose selon les articles 13 et 26\u00a0?<\/a><small>Art. 13 \u00b7 Dividendes<\/small><\/div><\/li><li><div><a href=\"\/conventions-fiscales\/togo\/interets\/\">Comptes, pr\u00eats, obligations\u00a0: quel pays impose vos int\u00e9r\u00eats selon les articles 13 et 19\u00a0?<\/a><small>Art. 19 \u00b7 Int\u00e9r\u00eats<\/small><\/div><\/li><li><div><a href=\"\/conventions-fiscales\/togo\/salaires\/\">Salari\u00e9 en mission ou expatri\u00e9 au Togo\u00a0: o\u00f9 payer l\u2019imp\u00f4t sur votre salaire selon l\u2019article 22\u00a0?<\/a><small>Art. 22 \u00b7 Salaires<\/small><\/div><\/li><li><div><a href=\"\/conventions-fiscales\/togo\/double-imposition\/\">Revenus impos\u00e9s dans les deux pays\u00a0: comment l\u2019article 26 de la convention France\u2013Togo vous prot\u00e8ge-t-il\u00a0?<\/a><small>Art. 26 \u00b7 Double imposition<\/small><\/div><\/li><\/ul>\n<h2 id=\"decisions\">Les d\u00e9cisions qui concernent le Togo (4)<\/h2><ul class=\"list\"><li><a href=\"\/decisions\/credit-d-impot-sur-dividendes-togolais-un-formulaire-et-sa-notice-peuvent\/\">Cr\u00e9dit d&#x27;imp\u00f4t sur dividendes togolais\u00a0: un formulaire et sa notice peuvent engager l&#x27;administration<\/a><small>CE, 20 juin 2023<\/small><\/li><li><a href=\"\/decisions\/dividendes-togolais-de-zone-franche-le-credit-d-impot-conventionnel-ne-suppose\/\">Dividendes togolais de zone franche\u00a0: le cr\u00e9dit d&#x27;imp\u00f4t conventionnel ne suppose pas une imposition effective au Togo, et la notice de d\u00e9claration mentionnant la \u00ab\u00a0d\u00e9cote africaine\u00a0\u00bb est opposable au fisc<\/a><small>CAA Versailles, 26 mars 2024<\/small><\/li><li><a href=\"\/decisions\/salarie-porte-envoye-au-mali-et-au-togo-par-une-societe-de-guernesey-pas-d\/\">Salari\u00e9 port\u00e9 envoy\u00e9 au Mali et au Togo par une soci\u00e9t\u00e9 de Guernesey\u00a0: pas d&#x27;exon\u00e9ration de l&#x27;article 81 A, l&#x27;employeur n&#x27;\u00e9tant \u00e9tabli ni en France ni dans l&#x27;Union europ\u00e9enne ou l&#x27;EEE<\/a><small>CAA Marseille, 5 mai 2022<\/small><\/li><li><a href=\"\/decisions\/contribuable-passe-par-le-togo-puis-revenu-en-france-prescription-du\/\">Contribuable pass\u00e9 par le Togo puis revenu en France\u00a0: prescription du recouvrement suspendue par ses r\u00e9clamations avec sursis et interrompue par un avis \u00e0 tiers d\u00e9tenteur re\u00e7u malgr\u00e9 une adresse p\u00e9rim\u00e9e<\/a><small>CAA Paris, 17 mars 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 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[\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-22514","page","type-page","status-publish","hentry"],"acf":[],"_links":{"self":[{"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/pages\/22514","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=22514"}],"version-history":[{"count":2,"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/pages\/22514\/revisions"}],"predecessor-version":[{"id":27935,"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/pages\/22514\/revisions\/27935"}],"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=22514"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}