{"id":22560,"date":"2026-11-08T11:39:33","date_gmt":"2026-11-08T10:39:33","guid":{"rendered":"https:\/\/balmontconseil.com\/conventions-fiscales\/andorre\/double-imposition\/"},"modified":"2026-11-08T23:21:26","modified_gmt":"2026-11-08T22:21:26","slug":"double-imposition","status":"publish","type":"page","link":"https:\/\/balmontconseil.com\/en\/conventions-fiscales\/andorre\/double-imposition\/","title":{"rendered":"Comment la France et l\u2019Andorre \u00e9vitent-elles de vous imposer deux fois\u00a0? L\u2019article 21 de la convention"},"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\":\"Qu\u2019appelle-t-on \u00ab montant de l\u2019imp\u00f4t pay\u00e9 en Andorre \u00bb ?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"Le montant de l\u2019imp\u00f4t andorran effectivement support\u00e9 \u00e0 titre d\u00e9finitif sur ces revenus, conform\u00e9ment \u00e0 la convention, par le r\u00e9sident de France impos\u00e9 en France sur ces revenus (article 21, paragraphe 1, b, ii).\"}},{\"@type\":\"Question\",\"name\":\"L\u2019Andorre tient-elle compte des revenus qu\u2019elle exempte ?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"Elle peut en tenir compte pour calculer l\u2019imp\u00f4t d\u00fb sur les autres revenus du r\u00e9sident (article 21, paragraphe 2, b).\"}},{\"@type\":\"Question\",\"name\":\"Que faire si je suis impos\u00e9 \u00e0 tort dans les deux pays ?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"Vous pouvez soumettre votre cas \u00e0 l\u2019autorit\u00e9 comp\u00e9tente de la France ou d\u2019Andorre dans les trois ans qui suivent la premi\u00e8re notification de la mesure contest\u00e9e (article 23, paragraphe 1).\"}}]}<\/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\/andorre\/\">France\u2013Andorre<\/a> \u203a Article 21 \u00b7 Double imposition<\/div>\n<div class=\"grid\"><main class=\"main\">\n<div class=\"meta\"><span class=\"pill mono\">Convention France\u2013Andorre<\/span><span class=\"metaline\">Convention sign\u00e9e \u00e0 Paris le 2 avril 2013 (avec son protocole), modifi\u00e9e par la Convention multilat\u00e9rale sign\u00e9e par la France et par la Principaut\u00e9 d\u2019Andorre le 7 juin 2017<\/span><\/div>\n<h1>Comment la France et l\u2019Andorre \u00e9vitent-elles de vous imposer deux fois\u00a0? L\u2019article 21 de la convention<\/h1>\n<p class=\"lead\">La France prend en compte les revenus imposables en Andorre et accorde un cr\u00e9dit d\u2019imp\u00f4t\u00a0: \u00e9gal \u00e0 l\u2019imp\u00f4t fran\u00e7ais pour la plupart des revenus, \u00e0 condition d\u2019avoir \u00e9t\u00e9 soumis \u00e0 l\u2019imp\u00f4t andorran, ou \u00e0 l\u2019imp\u00f4t andorran pour les revenus de capitaux. L\u2019Andorre d\u00e9duit l\u2019imp\u00f4t pay\u00e9 en France.<\/p>\n<div class=\"tags\"><a class=\"tag\" href=\"\/conventions-fiscales\/andorre\/residence-fiscale\/\">R\u00e9sidence fiscale<\/a><a class=\"tag\" href=\"\/conventions-fiscales\/andorre\/pensions-retraite\/\">Pensions de retraite<\/a><a class=\"tag\" href=\"\/conventions-fiscales\/andorre\/fonction-publique\/\">Fonction publique<\/a><a class=\"tag\" href=\"\/conventions-fiscales\/andorre\/revenus-immobiliers\/\">Revenus immobiliers<\/a><\/div>\n<div class=\"cover\"><img decoding=\"async\" src=\"https:\/\/balmontconseil.com\/wp-content\/uploads\/2026\/11\/convention-andorre.webp\" alt=\"Andorre-la-Vieille, Andorre\" loading=\"eager\"><div class=\"cap\"><span class=\"chip mono\">Article 21 \u00b7 Double imposition<\/span><b>Andorre-la-Vieille, Andorre<\/b><\/div><\/div><div style=\"height:26px\"><\/div>\n<div class=\"card bref\"><span class=\"mono\">En bref<\/span><ul><li>Les revenus imposables en Andorre sont pris en compte pour le calcul de l\u2019imp\u00f4t fran\u00e7ais\u00a0; l\u2019imp\u00f4t andorran n\u2019est pas d\u00e9ductible mais ouvre droit \u00e0 un cr\u00e9dit (article 21, paragraphe 1, a).<\/li><li>Pour la plupart des revenus, le cr\u00e9dit est \u00e9gal \u00e0 l\u2019imp\u00f4t fran\u00e7ais correspondant, \u00e0 condition que le r\u00e9sident de France soit soumis \u00e0 l\u2019imp\u00f4t andorran sur ces revenus (article 21, paragraphe 1, a, i).<\/li><li>Pour les dividendes, int\u00e9r\u00eats, redevances, plus-values immobili\u00e8res, jetons de pr\u00e9sence et revenus d\u2019artistes, le cr\u00e9dit est \u00e9gal \u00e0 l\u2019imp\u00f4t andorran, plafonn\u00e9 \u00e0 l\u2019imp\u00f4t fran\u00e7ais (article 21, paragraphe 1, a, ii).<\/li><li>C\u00f4t\u00e9 andorran, une d\u00e9duction \u00e9gale \u00e0 l\u2019imp\u00f4t pay\u00e9 en France est accord\u00e9e, dans la limite de l\u2019imp\u00f4t andorran correspondant (article 21, paragraphe 2).<\/li><\/ul><\/div>\n<h2>Quel m\u00e9canisme pour quel revenu\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\u00a0: salaires, loyers, pensions imposables en Andorre<\/span><span class=\"etat \">Cr\u00e9dit \u00e9gal \u00e0 l\u2019imp\u00f4t fran\u00e7ais, si soumis \u00e0 l\u2019imp\u00f4t andorran<\/span><span class=\"ref\">Art. 21 \u00a7 1 a i<\/span><\/div><div class=\"r\"><span>R\u00e9sident de France\u00a0: dividendes, int\u00e9r\u00eats, redevances, plus-values immobili\u00e8res<\/span><span class=\"etat \">Cr\u00e9dit \u00e9gal \u00e0 l\u2019imp\u00f4t andorran, plafonn\u00e9<\/span><span class=\"ref\">Art. 21 \u00a7 1 a ii<\/span><\/div><div class=\"r\"><span>R\u00e9sident d\u2019Andorre\u00a0: revenus aussi imposables en France<\/span><span class=\"etat \">D\u00e9duction de l\u2019imp\u00f4t fran\u00e7ais, plafonn\u00e9e<\/span><span class=\"ref\">Art. 21 \u00a7 2 a<\/span><\/div><div class=\"r\"><span>R\u00e9sident d\u2019Andorre\u00a0: revenus exempt\u00e9s en Andorre<\/span><span class=\"etat \">Pris en compte pour le taux<\/span><span class=\"ref\">Art. 21 \u00a7 2 b<\/span><\/div><\/div><div style=\"height:20px\"><\/div>\n<h2>Le texte de la convention<\/h2><div class=\"cit\"><div><span class=\"mono\">Article 21, paragraphe 1, a<\/span><p>\u00ab Nonobstant toute autre disposition de la pr\u00e9sente Convention, les revenus qui sont imposables ou ne sont imposables qu&#x27;en Principaut\u00e9 d&#x27;Andorre conform\u00e9ment aux dispositions de la Convention sont pris en compte pour le calcul de l&#x27;imp\u00f4t fran\u00e7ais lorsqu&#x27;ils ne sont pas exempt\u00e9s de l&#x27;imp\u00f4t sur les soci\u00e9t\u00e9s en application de la l\u00e9gislation interne fran\u00e7aise. Dans ce cas, l&#x27;imp\u00f4t andorran n&#x27;est pas d\u00e9ductible de ces revenus, mais le r\u00e9sident de France a droit, sous r\u00e9serve des conditions et limites pr\u00e9vues aux i) et ii), \u00e0 un cr\u00e9dit d&#x27;imp\u00f4t imputable sur l&#x27;imp\u00f4t fran\u00e7ais. \u00bb<\/p><\/div><\/div><div class=\"cit\"><div><span class=\"mono\">Article 21, paragraphe 1, a, i<\/span><p>\u00ab i) pour les revenus non mentionn\u00e9s au ii), au montant de l&#x27;imp\u00f4t fran\u00e7ais correspondant \u00e0 ces revenus \u00e0 condition que le b\u00e9n\u00e9ficiaire r\u00e9sident de France soit soumis \u00e0 l&#x27;imp\u00f4t andorran \u00e0 raison de ces revenus\u00a0; \u00bb<\/p><\/div><\/div><div class=\"cit\"><div><span class=\"mono\">Article 21, paragraphe 2, a<\/span><p>\u00ab Lorsqu&#x27;un r\u00e9sident d&#x27;Andorre re\u00e7oit des revenus qui, conform\u00e9ment aux dispositions de la pr\u00e9sente Convention sont aussi imposables en France, l&#x27;Andorre accorde sur l&#x27;imp\u00f4t qu&#x27;elle per\u00e7oit de ce r\u00e9sident, une d\u00e9duction d&#x27;un montant \u00e9gal \u00e0 l&#x27;imp\u00f4t sur le revenu pay\u00e9 en France. Cette d\u00e9duction ne peut toutefois exc\u00e9der la fraction de l&#x27;imp\u00f4t andorran, calcul\u00e9 avant d\u00e9duction, correspondant aux revenus imposables en France. \u00bb<\/p><\/div><\/div><p class=\"note2\">Texte publi\u00e9 par impots.gouv.fr.<\/p>\n<h2>Le calcul c\u00f4t\u00e9 fran\u00e7ais, \u00e9tape par \u00e9tape<\/h2><p>Pour un r\u00e9sident de France qui per\u00e7oit des revenus imposables en Andorre\u00a0:<\/p><ol class=\"steps\"><li><span class=\"n\">1<\/span><div><b>Int\u00e9gration<\/b><span>Le revenu est pris en compte pour le calcul de l\u2019imp\u00f4t fran\u00e7ais\u00a0; l\u2019imp\u00f4t andorran n\u2019est pas d\u00e9ductible du revenu.<\/span><\/div><\/li><li><span class=\"n\">2<\/span><div><b>Revenus courants<\/b><span>Cr\u00e9dit \u00e9gal \u00e0 l\u2019imp\u00f4t fran\u00e7ais correspondant, \u00e0 condition d\u2019avoir \u00e9t\u00e9 soumis \u00e0 l\u2019imp\u00f4t andorran sur ces revenus.<\/span><\/div><\/li><li><span class=\"n\">3<\/span><div><b>Revenus de capitaux et assimil\u00e9s<\/b><span>Cr\u00e9dit \u00e9gal \u00e0 l\u2019imp\u00f4t andorran effectivement support\u00e9 \u00e0 titre d\u00e9finitif, sans d\u00e9passer l\u2019imp\u00f4t fran\u00e7ais correspondant.<\/span><\/div><\/li><li><span class=\"n\">4<\/span><div><b>Taux retenu<\/b><span>L\u2019imp\u00f4t fran\u00e7ais correspondant se calcule au taux effectivement appliqu\u00e9 ou au taux moyen du revenu global (article 21, paragraphe 1, b).<\/span><\/div><\/li><\/ol>\n<h2>Ce qu\u2019ont jug\u00e9 les tribunaux<\/h2><div class=\"decs\"><a class=\"dec\" href=\"\/decisions\/pilote-de-motocross-installe-en-andorre-et-proprietaire-d-une-maison-en-france\/\"><div class=\"h\"><span class=\"pill mono\">CAA Bordeaux<\/span><small>9 novembre 2022<\/small><\/div><p>Pilote de motocross install\u00e9 en Andorre et propri\u00e9taire d&#x27;une maison en France\u00a0: faute de preuve d&#x27;une occupation r\u00e9guli\u00e8re de cette maison, l&#x27;administration ne d\u00e9montre pas son foyer en France<\/p><i>Lire la d\u00e9cision \u2192<\/i><\/a><a class=\"dec\" href=\"\/decisions\/associe-d-une-societe-de-fait-d-edition-de-sites-internet-se-disant-installe-en\/\"><div class=\"h\"><span class=\"pill mono\">CAA Toulouse<\/span><small>30 mars 2023<\/small><\/div><p>Associ\u00e9 d&#x27;une soci\u00e9t\u00e9 de fait d&#x27;\u00e9dition de sites internet se disant install\u00e9 en Andorre d\u00e8s f\u00e9vrier 2015\u00a0: dix jours par mois sur place selon sa carte bancaire, il reste domicili\u00e9 en France jusqu&#x27;en juillet<\/p><i>Lire la d\u00e9cision \u2192<\/i><\/a><a class=\"dec\" href=\"\/decisions\/domicilie-en-andorre-mais-resident-de-france-au-sens-de-la-convention-franco\/\"><div class=\"h\"><span class=\"pill mono\">TA Clermont-Ferrand<\/span><small>10 novembre 2023<\/small><\/div><p>Domicili\u00e9 en Andorre mais r\u00e9sident de France au sens de la convention franco-andorrane\u00a0: liens personnels les plus \u00e9troits en France et soci\u00e9t\u00e9s dirig\u00e9es depuis la France<\/p><i>Lire la d\u00e9cision \u2192<\/i><\/a><\/div><a class=\"lnk\" href=\"\/conventions-fiscales\/andorre\/#decisions\">Voir les 5 d\u00e9cisions qui concernent l\u2019Andorre \u2192<\/a>\n<div class=\"dark\"><span class=\"mono\">Ce que cela change pour vous<\/span><p>La condition d\u2019assujettissement \u00e0 l\u2019imp\u00f4t andorran est propre \u00e0 cette convention\u00a0: un revenu attribu\u00e9 \u00e0 l\u2019Andorre mais qui n\u2019y est pas soumis \u00e0 l\u2019imp\u00f4t ne donne pas droit au cr\u00e9dit \u00e9gal \u00e0 l\u2019imp\u00f4t fran\u00e7ais. Combin\u00e9e avec l\u2019article 25, elle limite les situations de non-imposition. Les justificatifs d\u2019imp\u00f4t andorran sont donc \u00e0 conserver pour chaque revenu concern\u00e9.<\/p><a class=\"btn\" href=\"https:\/\/app.balmontconseil.com\/rdv?utm_source=site&#038;utm_medium=convention&#038;utm_content=andorre-double-imposition-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 v\u00e9rifier ma double imposition<\/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 \u00eates r\u00e9sident de France et percevez des revenus imposables en Andorre, ou l\u2019inverse\u00a0?<\/h3><div class=\"yn\"><a class=\"oui\" href=\"https:\/\/app.balmontconseil.com\/rdv?utm_source=site&#038;utm_medium=convention&#038;utm_content=andorre-double-imposition-oui\">Oui<\/a><button type=\"button\" onclick=\"document.getElementById('cv').classList.add('open')\">Non<\/button><\/div><div class=\"non\"><a href=\"\/conventions-fiscales\/andorre\/residence-fiscale\/\">R\u00e9sidence fiscale<\/a><a href=\"\/conventions-fiscales\/andorre\/pensions-retraite\/\">Pensions de retraite<\/a><a href=\"\/conventions-fiscales\/andorre\/fonction-publique\/\">Fonction publique<\/a><a href=\"\/conventions-fiscales\/andorre\/revenus-immobiliers\/\">Revenus immobiliers<\/a><a href=\"\/conventions-fiscales\/andorre\/\">Convention France\u2013Andorre : 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\/andorre\/residence-fiscale\/\"><small>Art. 4<\/small><b>R\u00e9sidence fiscale<\/b><\/a><a href=\"\/conventions-fiscales\/andorre\/pensions-retraite\/\"><small>Art. 17<\/small><b>Pensions de retraite<\/b><\/a><a href=\"\/conventions-fiscales\/andorre\/fonction-publique\/\"><small>Art. 18<\/small><b>Fonction publique<\/b><\/a><a href=\"\/conventions-fiscales\/andorre\/revenus-immobiliers\/\"><small>Art. 6<\/small><b>Revenus immobiliers<\/b><\/a><a href=\"\/conventions-fiscales\/andorre\/plus-values\/\"><small>Art. 13<\/small><b>Plus-values<\/b><\/a><a href=\"\/conventions-fiscales\/andorre\/dividendes\/\"><small>Art. 10<\/small><b>Dividendes<\/b><\/a><a href=\"\/conventions-fiscales\/andorre\/interets\/\"><small>Art. 11<\/small><b>Int\u00e9r\u00eats<\/b><\/a><a href=\"\/conventions-fiscales\/andorre\/salaires\/\"><small>Art. 14<\/small><b>Salaires<\/b><\/a><a href=\"\/conventions-fiscales\/andorre\/double-imposition\/\" class=\"cur\"><small>Art. 21<\/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-20-20-100\/\">BOI-INT-DG-20-20-100 \u00b7 \u00c9limination de la double imposition<\/a><\/div><\/div><h2>Questions fr\u00e9quentes<\/h2><div class=\"faq\"><details open><summary>Qu\u2019appelle-t-on \u00ab\u00a0montant de l\u2019imp\u00f4t pay\u00e9 en Andorre\u00a0\u00bb\u00a0?<\/summary><p>Le montant de l\u2019imp\u00f4t andorran effectivement support\u00e9 \u00e0 titre d\u00e9finitif sur ces revenus, conform\u00e9ment \u00e0 la convention, par le r\u00e9sident de France impos\u00e9 en France sur ces revenus (article 21, paragraphe 1, b, ii).<\/p><\/details><details><summary>L\u2019Andorre tient-elle compte des revenus qu\u2019elle exempte\u00a0?<\/summary><p>Elle peut en tenir compte pour calculer l\u2019imp\u00f4t d\u00fb sur les autres revenus du r\u00e9sident (article 21, paragraphe 2, b).<\/p><\/details><details><summary>Que faire si je suis impos\u00e9 \u00e0 tort dans les deux pays\u00a0?<\/summary><p>Vous pouvez soumettre votre cas \u00e0 l\u2019autorit\u00e9 comp\u00e9tente de la France ou d\u2019Andorre dans les trois ans qui suivent la premi\u00e8re notification de la mesure contest\u00e9e (article 23, paragraphe 1).<\/p><\/details><\/div>\n<p class=\"source\">Source : Convention sign\u00e9e \u00e0 Paris le 2 avril 2013 (avec son protocole), modifi\u00e9e par la Convention multilat\u00e9rale sign\u00e9e par la France et par la Principaut\u00e9 d\u2019Andorre le 7 juin 2017 \u2014 Version consolid\u00e9e de la convention avec Andorre modifi\u00e9e par la convention multilat\u00e9rale (impots.gouv.fr). Statut : En vigueur depuis le 1er juillet 2015\u00a0; Convention multilat\u00e9rale entr\u00e9e en vigueur le 1er janvier 2019 pour la France et le 1er janvier 2022 pour la Principaut\u00e9 d\u2019Andorre. 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 Andorre ?<\/span><h3>Faire v\u00e9rifier ma double imposition\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=andorre-double-imposition-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 Andorre<\/span><div class=\"rel\"><a href=\"\/decisions\/depart-en-andorre-non-etabli-un-bail-et-un-compte-andorrans-ne-suffisent-pas\/\">D\u00e9part en Andorre non \u00e9tabli\u00a0: un bail et un compte andorrans ne suffisent pas face aux d\u00e9penses courantes en France, l&#x27;associ\u00e9 reste imposable sur tous ses revenus jusqu&#x27;\u00e0 la cr\u00e9ation de sa soci\u00e9t\u00e9 andorrane<small>CAA Toulouse, 24 octobre 2024<\/small><\/a><a href=\"\/decisions\/commissions-d-un-agent-commercial-versees-a-des-societes-andorrane-et-espagnole\/\">Commissions d&#x27;un agent commercial vers\u00e9es \u00e0 des soci\u00e9t\u00e9s andorrane et espagnole sans existence r\u00e9elle\u00a0: imposition en France sur le fondement de l&#x27;article 155 A et majoration de 80 % pour activit\u00e9 occulte<small>TA Paris, 17 d\u00e9cembre 2024<\/small><\/a><\/div><\/div>\n<div class=\"card\"><span class=\"mono\">Aller plus loin<\/span><div class=\"more\"><a href=\"\/conventions-fiscales\/andorre\/\">Convention France\u2013Andorre : 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 Andorre ?<\/span><a href=\"https:\/\/app.balmontconseil.com\/rdv?utm_source=site&#038;utm_medium=convention&#038;utm_content=andorre-double-imposition-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 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\u2013Andorre \u203a Article 21 \u00b7 Double imposition Convention France\u2013AndorreConvention sign\u00e9e \u00e0 Paris le 2 avril 2013 (avec son protocole), modifi\u00e9e par la Convention multilat\u00e9rale sign\u00e9e par la<span class=\"excerpt-hellip\"> 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