{"id":22517,"date":"2026-11-08T11:30:30","date_gmt":"2026-11-08T10:30:30","guid":{"rendered":"https:\/\/balmontconseil.com\/conventions-fiscales\/turquie\/"},"modified":"2026-11-08T23:16:20","modified_gmt":"2026-11-08T22:16:20","slug":"turquie","status":"publish","type":"page","link":"https:\/\/balmontconseil.com\/en\/conventions-fiscales\/turquie\/","title":{"rendered":"Convention fiscale France\u2013Turquie, 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\u2013Turquie<\/div>\n<div class=\"meta\"><span class=\"pill mono\">Convention France\u2013Turquie<\/span><span class=\"metaline\">Convention sign\u00e9e \u00e0 Paris le 18 f\u00e9vrier 1987, avec son protocole<\/span><\/div>\n<h1>Convention fiscale France\u2013Turquie, sujet par sujet<\/h1><p class=\"lead\">Qui impose quoi entre la France et la Turquie : 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\/turquie\/residence-fiscale\/\">Install\u00e9 en Turquie, \u00eates-vous encore r\u00e9sident fiscal fran\u00e7ais\u00a0? L\u2019article 4 de la convention franco-turque<\/a><small>Art. 4 \u00b7 R\u00e9sidence fiscale<\/small><\/div><\/li><li><div><a href=\"\/conventions-fiscales\/turquie\/pensions-retraite\/\">Retraite en Turquie\u00a0: qui impose votre pension du priv\u00e9\u00a0? L\u2019article 18 de la convention franco-turque<\/a><small>Art. 18 \u00b7 Pensions de retraite<\/small><\/div><\/li><li><div><a href=\"\/conventions-fiscales\/turquie\/fonction-publique\/\">Agent public ou retrait\u00e9 de l\u2019\u00c9tat install\u00e9 en Turquie\u00a0: qui impose votre traitement ou votre pension\u00a0? L\u2019article 19<\/a><small>Art. 19 \u00b7 Fonction publique<\/small><\/div><\/li><li><div><a href=\"\/conventions-fiscales\/turquie\/revenus-immobiliers\/\">Vous louez un bien en Turquie ou en France\u00a0: qui impose les loyers\u00a0? L\u2019article 6 de la convention franco-turque<\/a><small>Art. 6 \u00b7 Revenus immobiliers<\/small><\/div><\/li><li><div><a href=\"\/conventions-fiscales\/turquie\/plus-values\/\">Vous vendez un bien ou des titres entre la France et la Turquie\u00a0: qui impose la plus-value\u00a0? L\u2019article 13<\/a><small>Art. 13 \u00b7 Plus-values<\/small><\/div><\/li><li><div><a href=\"\/conventions-fiscales\/turquie\/dividendes\/\">Vous touchez des dividendes de France ou de Turquie\u00a0: quelle retenue \u00e0 la source\u00a0? L\u2019article 10 de la convention<\/a><small>Art. 10 \u00b7 Dividendes<\/small><\/div><\/li><li><div><a href=\"\/conventions-fiscales\/turquie\/interets\/\">Placements entre la France et la Turquie\u00a0: qui impose vos int\u00e9r\u00eats\u00a0? L\u2019article 11 de la convention franco-turque<\/a><small>Art. 11 \u00b7 Int\u00e9r\u00eats<\/small><\/div><\/li><li><div><a href=\"\/conventions-fiscales\/turquie\/salaires\/\">Vous travaillez en Turquie ou y \u00eates d\u00e9tach\u00e9\u00a0: o\u00f9 votre salaire est-il impos\u00e9\u00a0? L\u2019article 15 et la r\u00e8gle des 183 jours<\/a><small>Art. 15 \u00b7 Salaires<\/small><\/div><\/li><li><div><a href=\"\/conventions-fiscales\/turquie\/double-imposition\/\">Impos\u00e9 en Turquie et en France\u00a0: comment \u00e9viter de payer deux fois\u00a0? L\u2019article 23 de la convention franco-turque<\/a><small>Art. 23 \u00b7 Double imposition<\/small><\/div><\/li><\/ul>\n<h2 id=\"decisions\">Les d\u00e9cisions qui concernent la Turquie (3)<\/h2><ul class=\"list\"><li><a href=\"\/decisions\/enseignant-chercheur-recrute-par-la-mission-de-cooperation-educative-francaise\/\">Enseignant chercheur recrut\u00e9 par la mission de coop\u00e9ration \u00e9ducative fran\u00e7aise en Turquie\u00a0: agent de l&#x27;\u00c9tat non impos\u00e9 localement, il doit \u00eatre impos\u00e9 comme domicili\u00e9 en France<\/a><small>TA Montreuil, 17 septembre 2026<\/small><\/li><li><a href=\"\/decisions\/consultant-resident-francais-facturant-ses-missions-en-france-par-une-societe\/\">Consultant r\u00e9sident fran\u00e7ais facturant ses missions en France par une soci\u00e9t\u00e9 suisse\u00a0: imposable \u00e0 son nom sur le fondement de l&#x27;article 155 A, majoration de 80 % confirm\u00e9e<\/a><small>TA Cergy-Pontoise, 13 mai 2025<\/small><\/li><li><a href=\"\/decisions\/credit-bancaire-presente-comme-un-pret-venu-d-un-compte-turc-sans-justificatif\/\">Cr\u00e9dit bancaire pr\u00e9sent\u00e9 comme un pr\u00eat venu d&#x27;un compte turc\u00a0: sans justificatif, il reste tax\u00e9 d&#x27;office comme revenu d&#x27;origine ind\u00e9termin\u00e9e, mais sans majoration pour manquement d\u00e9lib\u00e9r\u00e9<\/a><small>CAA Versailles, 26 juillet 2022<\/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\u2013Turquie Convention France\u2013TurquieConvention sign\u00e9e \u00e0 Paris le 18 f\u00e9vrier 1987, avec son protocole Convention fiscale France\u2013Turquie, sujet par sujet Qui impose quoi entre la France et la<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-22517","page","type-page","status-publish","hentry"],"acf":[],"_links":{"self":[{"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/pages\/22517","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=22517"}],"version-history":[{"count":2,"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/pages\/22517\/revisions"}],"predecessor-version":[{"id":27938,"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/pages\/22517\/revisions\/27938"}],"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=22517"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}