{"id":22546,"date":"2026-11-08T11:33:10","date_gmt":"2026-11-08T10:33:10","guid":{"rendered":"https:\/\/balmontconseil.com\/conventions-fiscales\/algerie\/plus-values\/"},"modified":"2026-11-08T23:19:29","modified_gmt":"2026-11-08T22:19:29","slug":"plus-values","status":"publish","type":"page","link":"https:\/\/balmontconseil.com\/en\/conventions-fiscales\/algerie\/plus-values\/","title":{"rendered":"Vente d\u2019un bien ou de titres entre la France et l\u2019Alg\u00e9rie\u00a0: qui impose la plus-value\u00a0? L\u2019article 13"},"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 *)){all:revert;box-sizing:border-box}#bcv{--bg:#F6F5F1;--card:#FFFFFF;--border:#E4E2DA;--text:#111311;--muted:#5B615E;--dim:#8A908C;--lime:#C8F020;--dark:#0B1317;--limed:#E6FF2A;--dtext:#F2F5F4;--dmuted:#8FA3AD;--dborder:#2B3B45}#bcv *{box-sizing:border-box}#bcv{-webkit-text-size-adjust:100%}#bcv{margin:0;background:var(--bg);color:var(--text);font-family:Inter,system-ui,-apple-system,\"Segoe UI\",Helvetica,Arial,sans-serif;font-size:15px;line-height:1.55;-webkit-font-smoothing:antialiased}#bcv a{color:inherit}#bcv .mono{font-family:\"Geist 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16px;font-size:13px}#bcv{padding-bottom:64px}}#bcv{display:block;width:100vw;max-width:100vw;margin-left:calc(50% - 50vw);margin-right:calc(50% - 50vw);-webkit-text-fill-color:currentColor;text-align:left;padding-top:100px}@media(max-width:1239px){#bcv{padding-top:84px}}#bcv :where(*){-webkit-text-fill-color:currentColor}#bcv .btn.ghost{color:var(--dtext)!important;-webkit-text-fill-color:var(--dtext)!important}<\/style><script type=\"application\/ld+json\">{\"@context\":\"https:\/\/schema.org\",\"@type\":\"FAQPage\",\"mainEntity\":[{\"@type\":\"Question\",\"name\":\"Je vis en Alg\u00e9rie et je vends des actions d\u2019une soci\u00e9t\u00e9 fran\u00e7aise : qui impose ?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"Si l\u2019actif de la soci\u00e9t\u00e9 n\u2019est pas principalement immobilier et que les titres ne rel\u00e8vent pas d\u2019un \u00e9tablissement stable, le gain n\u2019est imposable qu\u2019en Alg\u00e9rie (article 13, paragraphe 4).\"}},{\"@type\":\"Question\",\"name\":\"Comment la France traite-t-elle la vente d\u2019un bien alg\u00e9rien par un r\u00e9sident de France ?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"Elle prend le gain en compte pour le calcul de l\u2019imp\u00f4t et accorde un cr\u00e9dit \u00e9gal \u00e0 l\u2019imp\u00f4t fran\u00e7ais correspondant (article 24, paragraphe 1, a, i).\"}},{\"@type\":\"Question\",\"name\":\"Les parts d\u2019une SCI suivent-elles la r\u00e8gle immobili\u00e8re ?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"Oui si l\u2019actif de la soci\u00e9t\u00e9 est principalement constitu\u00e9 d\u2019immeubles situ\u00e9s dans un pays : le gain est alors imposable dans ce pays (article 13, paragraphe 1, b).\"}}]}<\/script><div id=\"bcv\" class=\"final\"><div class=\"wrap\">\n<div class=\"crumbs\"><a href=\"\/\">Accueil<\/a> \u203a <a href=\"\/conventions-fiscales\/\">Conventions fiscales<\/a> \u203a <a href=\"\/conventions-fiscales\/algerie\/\">France\u2013Alg\u00e9rie<\/a> \u203a Article 13 \u00b7 Plus-values<\/div>\n<div class=\"grid\"><main class=\"main\">\n<div class=\"meta\"><span class=\"pill mono\">Convention France\u2013Alg\u00e9rie<\/span><span class=\"metaline\">Convention sign\u00e9e \u00e0 Alger le 17 octobre 1999 (avec un protocole), qui couvre les imp\u00f4ts sur le revenu, sur la fortune et sur les successions<\/span><\/div>\n<h1>Vente d\u2019un bien ou de titres entre la France et l\u2019Alg\u00e9rie\u00a0: qui impose la plus-value\u00a0? L\u2019article 13<\/h1>\n<p class=\"lead\">La plus-value immobili\u00e8re est imposable dans le pays o\u00f9 se trouve le bien, comme celle sur des parts de soci\u00e9t\u00e9s dont l\u2019actif est principalement immobilier. Les autres gains, notamment sur des actions ordinaires, ne sont imposables que dans le pays de r\u00e9sidence du vendeur.<\/p>\n<div class=\"tags\"><a class=\"tag\" href=\"\/conventions-fiscales\/algerie\/residence-fiscale\/\">R\u00e9sidence fiscale<\/a><a class=\"tag\" href=\"\/conventions-fiscales\/algerie\/pensions-retraite\/\">Pensions de retraite<\/a><a class=\"tag\" href=\"\/conventions-fiscales\/algerie\/fonction-publique\/\">Fonction publique<\/a><a class=\"tag\" href=\"\/conventions-fiscales\/algerie\/revenus-immobiliers\/\">Revenus immobiliers<\/a><\/div>\n<div class=\"cover\"><img decoding=\"async\" src=\"https:\/\/balmontconseil.com\/wp-content\/uploads\/2026\/11\/convention-algerie.webp\" alt=\"Alger, Alg\u00e9rie\" loading=\"eager\"><div class=\"cap\"><span class=\"chip mono\">Article 13 \u00b7 Plus-values<\/span><b>Alger, Alg\u00e9rie<\/b><\/div><\/div><div style=\"height:26px\"><\/div>\n<div class=\"card bref\"><span class=\"mono\">En bref<\/span><ul><li>Les gains tir\u00e9s de la vente d\u2019un bien immobilier sont imposables dans le pays o\u00f9 il est situ\u00e9 (article 13, paragraphe 1, a).<\/li><li>Les gains sur des actions ou parts d\u2019une soci\u00e9t\u00e9 dont l\u2019actif est principalement constitu\u00e9 d\u2019immeubles situ\u00e9s dans un pays sont imposables dans ce pays (article 13, paragraphe 1, b).<\/li><li>Les biens d\u2019un \u00e9tablissement stable ou d\u2019une base fixe sont imposables dans le pays o\u00f9 ils se trouvent (article 13, paragraphe 2).<\/li><li>Tous les autres gains ne sont imposables que dans le pays de r\u00e9sidence du c\u00e9dant (article 13, paragraphe 4).<\/li><\/ul><\/div>\n<h2>Qui impose la plus-value\u00a0?<\/h2><div class=\"qt\"><div class=\"r h mono\"><span>Votre situation<\/span><span>Qui impose<\/span><span>Texte<\/span><\/div><div class=\"r\"><span>R\u00e9sident de France vendant un immeuble en Alg\u00e9rie<\/span><span class=\"etat \">Alg\u00e9rie\u00a0; France avec cr\u00e9dit \u00e9gal \u00e0 l\u2019imp\u00f4t fran\u00e7ais<\/span><span class=\"ref\">Art. 13 \u00a7 1 a et 24 \u00a7 1 a i<\/span><\/div><div class=\"r\"><span>R\u00e9sident d\u2019Alg\u00e9rie vendant un immeuble en France<\/span><span class=\"etat fr\">France\u00a0; Alg\u00e9rie avec d\u00e9duction<\/span><span class=\"ref\">Art. 13 \u00a7 1 a et 24 \u00a7 2 a<\/span><\/div><div class=\"r\"><span>Parts d\u2019une soci\u00e9t\u00e9 \u00e0 actif principalement immobilier en France<\/span><span class=\"etat fr\">France<\/span><span class=\"ref\">Art. 13 \u00a7 1 b<\/span><\/div><div class=\"r\"><span>Actions ordinaires, c\u00e9dant r\u00e9sident d\u2019Alg\u00e9rie<\/span><span class=\"etat \">Alg\u00e9rie seulement<\/span><span class=\"ref\">Art. 13 \u00a7 4<\/span><\/div><div class=\"r\"><span>Biens d\u2019un \u00e9tablissement stable<\/span><span class=\"etat \">Pays de l\u2019\u00e9tablissement<\/span><span class=\"ref\">Art. 13 \u00a7 2<\/span><\/div><\/div><p class=\"note2\">Pour appr\u00e9cier si l\u2019actif est principalement immobilier, ne sont pas pris en compte les immeubles que la soci\u00e9t\u00e9 affecte \u00e0 sa propre exploitation industrielle, commerciale ou agricole, ou \u00e0 une profession ind\u00e9pendante (article 13, paragraphe 1, b).<\/p>\n<h2>Le texte de la convention<\/h2><div class=\"cit\"><div><span class=\"mono\">Article 13, paragraphe 1, b<\/span><p>\u00ab Les gains provenant de l\u2019ali\u00e9nation d\u2019actions, parts ou autres droits dans une soci\u00e9t\u00e9 ou personne morale dont l\u2019actif est principalement constitu\u00e9, directement ou par l\u2019interposition d\u2019une ou plusieurs autres soci\u00e9t\u00e9s ou personnes morales, de biens immobiliers situ\u00e9s dans un Etat contractant ou de droits portant sur de tels biens sont imposables dans cet Etat. \u00bb<\/p><\/div><\/div><div class=\"cit\"><div><span class=\"mono\">Article 13, paragraphe 4<\/span><p>\u00ab Les gains provenant de l\u2019ali\u00e9nation de tous biens autres que ceux vis\u00e9s aux paragraphe 1, 2 et 3 ne sont imposables que dans l\u2019Etat contractant dont le c\u00e9dant est un r\u00e9sident. \u00bb<\/p><\/div><\/div><p class=\"note2\">Texte publi\u00e9 par impots.gouv.fr.<\/p>\n<h2>La plus-value immobili\u00e8re d\u2019un r\u00e9sident de France<\/h2><p>Pour un immeuble situ\u00e9 en Alg\u00e9rie et vendu par un r\u00e9sident de France\u00a0:<\/p><ol class=\"steps\"><li><span class=\"n\">1<\/span><div><b>Imposition alg\u00e9rienne<\/b><span>L\u2019Alg\u00e9rie peut imposer le gain (article 13, paragraphe 1, a).<\/span><\/div><\/li><li><span class=\"n\">2<\/span><div><b>D\u00e9claration en France<\/b><span>Le gain est pris en compte pour le calcul de l\u2019imp\u00f4t fran\u00e7ais (article 24, paragraphe 1, a).<\/span><\/div><\/li><li><span class=\"n\">3<\/span><div><b>Cr\u00e9dit d\u2019imp\u00f4t<\/b><span>Les plus-values ne figurant pas dans la liste du ii, le cr\u00e9dit est \u00e9gal \u00e0 l\u2019imp\u00f4t fran\u00e7ais correspondant (article 24, paragraphe 1, a, i).<\/span><\/div><\/li><\/ol>\n<h2>Ce qu\u2019ont jug\u00e9 les tribunaux<\/h2><div class=\"decs\"><a class=\"dec\" href=\"\/decisions\/contribuable-se-disant-resident-algerien-mais-dont-tous-les-revenus-sont\/\"><div class=\"h\"><span class=\"pill mono\">TA Toulouse<\/span><small>7 octobre 2024<\/small><\/div><p>Contribuable se disant r\u00e9sident alg\u00e9rien mais dont tous les revenus sont fran\u00e7ais\u00a0: domicile fiscal en France, mais d\u00e9charge pour 2013 faute de notification r\u00e9guli\u00e8re de la proposition de rectification \u00e0 son adresse d&#x27;Alger<\/p><i>Lire la d\u00e9cision \u2192<\/i><\/a><a class=\"dec\" href=\"\/decisions\/resident-francais-marie-en-algerie-dont-l-epouse-ne-le-rejoint-qu-en-octobre\/\"><div class=\"h\"><span class=\"pill mono\">TA Melun<\/span><small>7 octobre 2022<\/small><\/div><p>R\u00e9sident fran\u00e7ais mari\u00e9 en Alg\u00e9rie dont l&#x27;\u00e9pouse ne le rejoint qu&#x27;en octobre\u00a0: imposition s\u00e9par\u00e9e jusqu&#x27;\u00e0 son arriv\u00e9e, imposition commune \u00e0 deux parts ensuite<\/p><i>Lire la d\u00e9cision \u2192<\/i><\/a><a class=\"dec\" href=\"\/decisions\/contribuable-se-disant-resident-algerien-et-contestant-le-recouvrement-de\/\"><div class=\"h\"><span class=\"pill mono\">TA Nantes<\/span><small>30 d\u00e9cembre 2022<\/small><\/div><p>Contribuable se disant r\u00e9sident alg\u00e9rien et contestant le recouvrement de redressements confirm\u00e9s en appel\u00a0: la proc\u00e9dure amiable engag\u00e9e sous la convention franco-alg\u00e9rienne ne suspend pas le paiement<\/p><i>Lire la d\u00e9cision \u2192<\/i><\/a><\/div><a class=\"lnk\" href=\"\/conventions-fiscales\/algerie\/#decisions\">Voir les 9 d\u00e9cisions qui concernent l\u2019Alg\u00e9rie \u2192<\/a>\n<div class=\"dark\"><span class=\"mono\">Ce que cela change pour vous<\/span><p>La convention ne pr\u00e9voit pas de r\u00e8gle propre aux participations importantes dans une soci\u00e9t\u00e9 ordinaire\u00a0: hors actif principalement immobilier et \u00e9tablissement stable, le gain n\u2019est imposable que dans le pays de r\u00e9sidence du vendeur. La date de la cession au regard d\u2019un changement de r\u00e9sidence, et la composition de l\u2019actif des soci\u00e9t\u00e9s d\u00e9tenues, sont donc \u00e0 examiner avant de vendre.<\/p><a class=\"btn\" href=\"https:\/\/app.balmontconseil.com\/rdv?utm_source=site&#038;utm_medium=convention&#038;utm_content=algerie-plus-values-portee\"><svg viewBox=\"0 0 16 16\" fill=\"none\" stroke=\"currentColor\" stroke-width=\"1.5\"><rect x=\"2\" y=\"3\" width=\"12\" height=\"11\" rx=\"2\"\/><path d=\"M2 7h12M5 1.5v3M11 1.5v3\"\/><\/svg>Faire \u00e9tudier ma cession<\/a><span class=\"note\">Visio \u00b7 30 min \u00b7 sans engagement<\/span><\/div>\n<div class=\"card cv\" id=\"cv\"><span class=\"mono\" style=\"color:var(--muted);display:block;margin-bottom:12px\">Cela vous concerne ?<\/span><h3>Vous envisagez de vendre un bien immobilier ou des titres en lien avec l\u2019Alg\u00e9rie\u00a0?<\/h3><div class=\"yn\"><a class=\"oui\" href=\"https:\/\/app.balmontconseil.com\/rdv?utm_source=site&#038;utm_medium=convention&#038;utm_content=algerie-plus-values-oui\">Oui<\/a><button type=\"button\" onclick=\"document.getElementById('cv').classList.add('open')\">Non<\/button><\/div><div class=\"non\"><a href=\"\/conventions-fiscales\/algerie\/residence-fiscale\/\">R\u00e9sidence fiscale<\/a><a href=\"\/conventions-fiscales\/algerie\/pensions-retraite\/\">Pensions de retraite<\/a><a href=\"\/conventions-fiscales\/algerie\/fonction-publique\/\">Fonction publique<\/a><a href=\"\/conventions-fiscales\/algerie\/revenus-immobiliers\/\">Revenus immobiliers<\/a><a href=\"\/conventions-fiscales\/algerie\/\">Convention France\u2013Alg\u00e9rie : tous les sujets<\/a><a href=\"\/decisions\/\">Jurisprudence fiscale internationale<\/a><\/div><\/div>\n<h2>Les autres sujets de la convention<\/h2><div class=\"agrid\"><a href=\"\/conventions-fiscales\/algerie\/residence-fiscale\/\"><small>Art. 4<\/small><b>R\u00e9sidence fiscale<\/b><\/a><a href=\"\/conventions-fiscales\/algerie\/pensions-retraite\/\"><small>Art. 18<\/small><b>Pensions de retraite<\/b><\/a><a href=\"\/conventions-fiscales\/algerie\/fonction-publique\/\"><small>Art. 19<\/small><b>Fonction publique<\/b><\/a><a href=\"\/conventions-fiscales\/algerie\/revenus-immobiliers\/\"><small>Art. 6<\/small><b>Revenus immobiliers<\/b><\/a><a href=\"\/conventions-fiscales\/algerie\/plus-values\/\" class=\"cur\"><small>Art. 13<\/small><b>Plus-values<\/b><\/a><a href=\"\/conventions-fiscales\/algerie\/dividendes\/\"><small>Art. 10<\/small><b>Dividendes<\/b><\/a><a href=\"\/conventions-fiscales\/algerie\/interets\/\"><small>Art. 11<\/small><b>Int\u00e9r\u00eats<\/b><\/a><a href=\"\/conventions-fiscales\/algerie\/salaires\/\"><small>Art. 15<\/small><b>Salaires<\/b><\/a><a href=\"\/conventions-fiscales\/algerie\/double-imposition\/\"><small>Art. 24<\/small><b>Double imposition<\/b><\/a><\/div>\n<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-20-20-40\/\">BOI-INT-DG-20-20-40 \u00b7 Revenus immobiliers, plus-values, salaires<\/a><a class=\"tag\" href=\"\/bofip-international\/boi-rfpi-pvinr-10-10\/\">BOI-RFPI-PVINR-10-10 \u00b7 Personnes concern\u00e9es (art. 244 bis A)<\/a><a class=\"tag\" href=\"\/bofip-international\/boi-rfpi-pvinr-20-20\/\">BOI-RFPI-PVINR-20-20 \u00b7 Taux du pr\u00e9l\u00e8vement (art. 244 bis A)<\/a><\/div><\/div><h2>Questions fr\u00e9quentes<\/h2><div class=\"faq\"><details open><summary>Je vis en Alg\u00e9rie et je vends des actions d\u2019une soci\u00e9t\u00e9 fran\u00e7aise\u00a0: qui impose\u00a0?<\/summary><p>Si l\u2019actif de la soci\u00e9t\u00e9 n\u2019est pas principalement immobilier et que les titres ne rel\u00e8vent pas d\u2019un \u00e9tablissement stable, le gain n\u2019est imposable qu\u2019en Alg\u00e9rie (article 13, paragraphe 4).<\/p><\/details><details><summary>Comment la France traite-t-elle la vente d\u2019un bien alg\u00e9rien par un r\u00e9sident de France\u00a0?<\/summary><p>Elle prend le gain en compte pour le calcul de l\u2019imp\u00f4t et accorde un cr\u00e9dit \u00e9gal \u00e0 l\u2019imp\u00f4t fran\u00e7ais correspondant (article 24, paragraphe 1, a, i).<\/p><\/details><details><summary>Les parts d\u2019une SCI suivent-elles la r\u00e8gle immobili\u00e8re\u00a0?<\/summary><p>Oui si l\u2019actif de la soci\u00e9t\u00e9 est principalement constitu\u00e9 d\u2019immeubles situ\u00e9s dans un pays\u00a0: le gain est alors imposable dans ce pays (article 13, paragraphe 1, b).<\/p><\/details><\/div>\n<p class=\"source\">Source : Convention sign\u00e9e \u00e0 Alger le 17 octobre 1999 (avec un protocole), qui couvre les imp\u00f4ts sur le revenu, sur la fortune et sur les successions \u2014 Convention avec l&#x27;Alg\u00e9rie (impots.gouv.fr). Statut : En vigueur depuis le 1er d\u00e9cembre 2002. Ce document ne se substitue pas aux textes qui font foi. Analyse : Balmont Conseil, mise \u00e0 jour le 8 novembre 2026. Information g\u00e9n\u00e9rale, pas un conseil personnalis\u00e9.<\/p>\n<\/main>\n<aside class=\"side\">\n<div class=\"ctacard\"><span class=\"mono\">Vous partez en Alg\u00e9rie ?<\/span><h3>Faire \u00e9tudier ma cession\u00a0: un bilan de 30 minutes avec le cabinet.<\/h3>\n<div class=\"who\"><img decoding=\"async\" src=\"https:\/\/balmontconseil.com\/wp-content\/uploads\/2026\/11\/alexis-sagnier-carre.webp\" alt=\"Alexis Sagnier\" width=\"44\" height=\"44\" loading=\"lazy\"><div><b>Alexis Sagnier<\/b><span>Conseil en gestion de patrimoine \u00b7 ORIAS n\u00b0 13003497 \u00b7 ANACOFI-CIF<\/span><\/div><\/div>\n<a class=\"btn\" href=\"https:\/\/app.balmontconseil.com\/rdv?utm_source=site&#038;utm_medium=convention&#038;utm_content=algerie-plus-values-side\"><svg viewBox=\"0 0 16 16\" fill=\"none\" stroke=\"currentColor\" stroke-width=\"1.5\"><rect x=\"2\" y=\"3\" width=\"12\" height=\"11\" rx=\"2\"\/><path d=\"M2 7h12M5 1.5v3M11 1.5v3\"\/><\/svg>R\u00e9server un bilan de 30 min<\/a>\n<a class=\"btn ghost\" href=\"https:\/\/wa.me\/33601773296\" target=\"_blank\" rel=\"noopener\"><svg viewBox=\"0 0 16 16\" fill=\"none\" stroke=\"currentColor\" stroke-width=\"1.5\"><path d=\"M8 14.5a6.5 6.5 0 1 0-5.6-3.2L1.5 14.5l3.3-.9A6.5 6.5 0 0 0 8 14.5Z\"\/><\/svg>\u00c9crire sur WhatsApp<\/a>\n<p class=\"trust\">Depuis 2013 \u00e0 Lyon \u00b7 Expatriation et patrimoines internationaux<\/p><\/div>\n<a class=\"diag\" href=\"\/diagnostic\/\"><div><b>Diagnostic express en 30 secondes<\/b><span>Cinq questions, la marche \u00e0 suivre pour votre situation.<\/span><\/div><i>\u2192<\/i><\/a>\n<div class=\"card\"><span class=\"mono\">D\u00e9cisions \u00b7 Alg\u00e9rie<\/span><div class=\"rel\"><a href=\"\/decisions\/consultant-resident-francais-facturant-ses-missions-en-algerie-par-une-societe\/\">Consultant r\u00e9sident fran\u00e7ais facturant ses missions en Alg\u00e9rie par une soci\u00e9t\u00e9 \u00e9tablie dans un \u00c9tat \u00e0 fiscalit\u00e9 privil\u00e9gi\u00e9e\u00a0: impos\u00e9 en France par l&#x27;article 155 A, sans exon\u00e9ration de l&#x27;article 81 A<small>CAA Paris, 17 f\u00e9vrier 2023<\/small><\/a><a href=\"\/decisions\/gerant-d-une-societe-algerienne-loge-a-paris-et-entoure-de-sa-famille-en-france\/\">G\u00e9rant d&#x27;une soci\u00e9t\u00e9 alg\u00e9rienne log\u00e9 \u00e0 Paris et entour\u00e9 de sa famille en France\u00a0: r\u00e9sident fran\u00e7ais malgr\u00e9 un certificat de r\u00e9sidence fiscale alg\u00e9rien, ses commissions non d\u00e9clar\u00e9es rel\u00e8vent de l&#x27;activit\u00e9 occulte<small>CAA Paris, 1er mars 2024<\/small><\/a><a href=\"\/decisions\/contribuable-algerien-proprietaire-a-paris-et-a-neuilly-sur-seine-un-certificat\/\">Contribuable alg\u00e9rien propri\u00e9taire \u00e0 Paris et \u00e0 Neuilly-sur-Seine\u00a0: un certificat fiscal alg\u00e9rien mentionnant des b\u00e9n\u00e9fices ne prouve pas la r\u00e9sidence en Alg\u00e9rie<small>CAA Paris, 5 juin 2024<\/small><\/a><\/div><\/div>\n<div class=\"card\"><span class=\"mono\">Aller plus loin<\/span><div class=\"more\"><a href=\"\/conventions-fiscales\/algerie\/\">Convention France\u2013Alg\u00e9rie : tous les sujets<\/a><a href=\"\/conventions-fiscales\/\">Toutes les conventions fiscales<\/a><a href=\"\/diagnostic\/\">Diagnostic express : o\u00f9 en est votre projet ?<\/a><\/div><\/div>\n<\/aside>\n<\/div><\/div>\n<div class=\"sticky\"><span>Vous partez en Alg\u00e9rie ?<\/span><a href=\"https:\/\/app.balmontconseil.com\/rdv?utm_source=site&#038;utm_medium=convention&#038;utm_content=algerie-plus-values-sticky\">Bilan de 30 min<\/a><\/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":22334,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"_acf_changed":false,"mfn-post-hide-title":"","footnotes":""},"class_list":["post-22546","page","type-page","status-publish","hentry"],"acf":[],"_links":{"self":[{"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/pages\/22546","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=22546"}],"version-history":[{"count":2,"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/pages\/22546\/revisions"}],"predecessor-version":[{"id":27967,"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/pages\/22546\/revisions\/27967"}],"up":[{"embeddable":true,"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/pages\/22334"}],"wp:attachment":[{"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/media?parent=22546"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}