{"id":22617,"date":"2026-11-08T11:44:55","date_gmt":"2026-11-08T10:44:55","guid":{"rendered":"https:\/\/balmontconseil.com\/conventions-fiscales\/azerbaidjan\/plus-values\/"},"modified":"2026-11-08T16:36:26","modified_gmt":"2026-11-08T15:36:26","slug":"plus-values","status":"publish","type":"page","link":"https:\/\/balmontconseil.com\/en\/conventions-fiscales\/azerbaidjan\/plus-values\/","title":{"rendered":"Vente d\u2019un bien ou de titres\u00a0: quel pays impose la plus-value selon l\u2019article 13\u00a0?"},"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><script type=\"application\/ld+json\">{\"@context\":\"https:\/\/schema.org\",\"@type\":\"FAQPage\",\"mainEntity\":[{\"@type\":\"Question\",\"name\":\"Une SCI d\u00e9tenant un immeuble en France est-elle concern\u00e9e ?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"Oui si plus de 50 % de la valeur de ses actifs provient d\u2019immeubles situ\u00e9s en France : le gain sur ses parts est imposable en France (article 13, paragraphe 1, b).\"}},{\"@type\":\"Question\",\"name\":\"Mes actions de soci\u00e9t\u00e9s cot\u00e9es sont-elles impos\u00e9es en France apr\u00e8s mon d\u00e9part ?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"Au regard de l\u2019article 13, paragraphe 4, les gains sur titres non immobiliers ne sont imposables que dans l\u2019\u00c9tat de r\u00e9sidence du c\u00e9dant.\"}},{\"@type\":\"Question\",\"name\":\"Comment la France \u00e9vite-t-elle la double imposition d\u2019une plus-value immobili\u00e8re azerba\u00efdjanaise ?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"Par un cr\u00e9dit d\u2019imp\u00f4t \u00e9gal \u00e0 l\u2019imp\u00f4t pay\u00e9 en Azerba\u00efdjan, sans d\u00e9passer l\u2019imp\u00f4t fran\u00e7ais correspondant (article 23, paragraphe 1, a, ii).\"}}]}<\/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\/azerbaidjan\/\">France\u2013Azerba\u00efdjan<\/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\u2013Azerba\u00efdjan<\/span><span class=\"metaline\">Convention sign\u00e9e \u00e0 Paris le 20 d\u00e9cembre 2001 (avec un protocole), modifi\u00e9e par la Convention multilat\u00e9rale sign\u00e9e par la France le 7 juin 2017 et par l\u2019Azerba\u00efdjan le 20 novembre 2023<\/span><\/div>\n<h1>Vente d\u2019un bien ou de titres\u00a0: quel pays impose la plus-value selon l\u2019article 13\u00a0?<\/h1>\n<p class=\"lead\">La plus-value sur un immeuble est imposable dans le pays o\u00f9 il se trouve, de m\u00eame que celle sur des parts de soci\u00e9t\u00e9s majoritairement immobili\u00e8res. Les gains sur les autres titres ne sont imposables que dans le pays de r\u00e9sidence du vendeur.<\/p>\n<div class=\"tags\"><a class=\"tag\" href=\"\/conventions-fiscales\/azerbaidjan\/residence-fiscale\/\">R\u00e9sidence fiscale<\/a><a class=\"tag\" href=\"\/conventions-fiscales\/azerbaidjan\/pensions-retraite\/\">Pensions de retraite<\/a><a class=\"tag\" href=\"\/conventions-fiscales\/azerbaidjan\/fonction-publique\/\">Fonction publique<\/a><a class=\"tag\" href=\"\/conventions-fiscales\/azerbaidjan\/revenus-immobiliers\/\">Revenus immobiliers<\/a><\/div>\n<div class=\"cover\"><img decoding=\"async\" src=\"https:\/\/balmontconseil.com\/wp-content\/uploads\/2026\/11\/convention-azerbaidjan.webp\" alt=\"Bakou, Azerba\u00efdjan\" loading=\"eager\"><div class=\"cap\"><span class=\"chip mono\">Article 13 \u00b7 Plus-values<\/span><b>Bakou, Azerba\u00efdjan<\/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 de biens immobiliers sont imposables dans l\u2019\u00c9tat o\u00f9 ils sont situ\u00e9s (article 13, paragraphe 1, a).<\/li><li>Les gains sur actions ou parts d\u2019une soci\u00e9t\u00e9, d\u2019une entit\u00e9 transparente ou d\u2019une fiducie dont plus de 50 % de la valeur provient d\u2019immeubles situ\u00e9s dans un \u00c9tat sont imposables dans cet \u00c9tat (article 13, paragraphe 1, b).<\/li><li>Les gains sur les autres biens, notamment les titres de soci\u00e9t\u00e9s non immobili\u00e8res, ne sont imposables que dans l\u2019\u00c9tat de r\u00e9sidence du c\u00e9dant (article 13, paragraphe 4).<\/li><li>Un r\u00e9sident de France impos\u00e9 en Azerba\u00efdjan sur une plus-value immobili\u00e8re obtient en France un cr\u00e9dit \u00e9gal \u00e0 l\u2019imp\u00f4t azerba\u00efdjanais, plafonn\u00e9 \u00e0 l\u2019imp\u00f4t fran\u00e7ais correspondant (article 23, paragraphe 1, a, ii).<\/li><\/ul><\/div>\n<h2>Qui impose votre 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 d\u2019Azerba\u00efdjan vendant un immeuble en France<\/span><span class=\"etat fr\">France<\/span><span class=\"ref\">Art. 13 \u00a7 1 a<\/span><\/div><div class=\"r\"><span>R\u00e9sident de France vendant un immeuble en Azerba\u00efdjan<\/span><span class=\"etat \">Azerba\u00efdjan, puis cr\u00e9dit d\u2019imp\u00f4t en France<\/span><span class=\"ref\">Art. 13 \u00a7 1 a et 23 \u00a7 1 a ii<\/span><\/div><div class=\"r\"><span>Parts d\u2019une soci\u00e9t\u00e9 dont plus de 50 % de la valeur vient d\u2019immeubles en France<\/span><span class=\"etat fr\">France<\/span><span class=\"ref\">Art. 13 \u00a7 1 b<\/span><\/div><div class=\"r\"><span>Actions d\u2019une soci\u00e9t\u00e9 non immobili\u00e8re, vendeur r\u00e9sident d\u2019Azerba\u00efdjan<\/span><span class=\"etat \">Azerba\u00efdjan seulement<\/span><span class=\"ref\">Art. 13 \u00a7 4<\/span><\/div><div class=\"r\"><span>Biens d\u2019un \u00e9tablissement stable<\/span><span class=\"etat \">\u00c9tat de l\u2019\u00e9tablissement stable<\/span><span class=\"ref\">Art. 13 \u00a7 2<\/span><\/div><\/div><div style=\"height:20px\"><\/div>\n<h2>Le texte de la convention<\/h2><div class=\"cit\"><div><span class=\"mono\">Article 13, paragraphe 1<\/span><p>\u00ab a) Les gains provenant de l&#x27;ali\u00e9nation de biens immobiliers sont imposables dans l&#x27;Etat contractant o\u00f9 ces biens immobiliers sont situ\u00e9s. b) Les gains provenant de l&#x27;ali\u00e9nation d&#x27;actions, parts ou autres droits dans une soci\u00e9t\u00e9, une entit\u00e9 transparente (\u00ab\u00a0partnership\u00a0\u00bb), une fiducie ou une institution comparable, dont l&#x27;actif ou les biens sont constitu\u00e9s pour plus de 50 % de leur valeur ou tirent plus de 50 % de leur valeur &#8211; directement ou indirectement par l&#x27;interposition d&#x27;une ou plusieurs autres soci\u00e9t\u00e9s, entit\u00e9s transparentes (\u00ab\u00a0partnerships\u00a0\u00bb), fiducies ou institutions comparables &#8211; 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&#x27;ali\u00e9nation de tous biens autres que ceux qui sont vis\u00e9s aux paragraphes 1, 2 et 3 du pr\u00e9sent article ne sont imposables que dans l&#x27;Etat 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>Classer le bien vendu<\/h2><p>L\u2019article 13 r\u00e9partit le droit d\u2019imposer selon la nature du bien c\u00e9d\u00e9\u00a0:<\/p><ol class=\"steps\"><li><span class=\"n\">1<\/span><div><b>Immeuble<\/b><span>Imposable dans l\u2019\u00c9tat o\u00f9 il est situ\u00e9 (paragraphe 1, a).<\/span><\/div><\/li><li><span class=\"n\">2<\/span><div><b>Soci\u00e9t\u00e9 \u00e0 pr\u00e9pond\u00e9rance immobili\u00e8re<\/b><span>Plus de 50 % de la valeur tir\u00e9e d\u2019immeubles d\u2019un \u00c9tat\u00a0: imposable dans cet \u00c9tat (paragraphe 1, b).<\/span><\/div><\/li><li><span class=\"n\">3<\/span><div><b>Actif d\u2019un \u00e9tablissement stable<\/b><span>Imposable dans l\u2019\u00c9tat de l\u2019\u00e9tablissement stable (paragraphe 2).<\/span><\/div><\/li><li><span class=\"n\">4<\/span><div><b>Autres titres et biens<\/b><span>Imposables seulement dans l\u2019\u00c9tat de r\u00e9sidence du vendeur (paragraphe 4).<\/span><\/div><\/li><\/ol>\n\n<div class=\"dark\"><span class=\"mono\">Ce que cela change pour vous<\/span><p>Pour un r\u00e9sident d\u2019Azerba\u00efdjan, la vente d\u2019actions de soci\u00e9t\u00e9s non immobili\u00e8res \u00e9chappe \u00e0 l\u2019imposition fran\u00e7aise au regard de l\u2019article 13, paragraphe 4, ce qui rend la date du changement de r\u00e9sidence d\u00e9terminante. En revanche, la vente d\u2019un immeuble en France ou de parts d\u2019une soci\u00e9t\u00e9 \u00e0 pr\u00e9pond\u00e9rance immobili\u00e8re fran\u00e7aise reste imposable en France, quelle que soit la r\u00e9sidence du vendeur.<\/p><a class=\"btn\" href=\"https:\/\/app.balmontconseil.com\/rdv?utm_source=site&#038;utm_medium=convention&#038;utm_content=azerbaidjan-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>Pr\u00e9parer la cession avant mon d\u00e9part<\/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 immeuble ou des titres en lien avec l\u2019Azerba\u00efdjan\u00a0?<\/h3><div class=\"yn\"><a class=\"oui\" href=\"https:\/\/app.balmontconseil.com\/rdv?utm_source=site&#038;utm_medium=convention&#038;utm_content=azerbaidjan-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\/azerbaidjan\/residence-fiscale\/\">R\u00e9sidence fiscale<\/a><a href=\"\/conventions-fiscales\/azerbaidjan\/pensions-retraite\/\">Pensions de retraite<\/a><a href=\"\/conventions-fiscales\/azerbaidjan\/fonction-publique\/\">Fonction publique<\/a><a href=\"\/conventions-fiscales\/azerbaidjan\/revenus-immobiliers\/\">Revenus immobiliers<\/a><a href=\"\/conventions-fiscales\/azerbaidjan\/\">Convention France\u2013Azerba\u00efdjan : 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\/azerbaidjan\/residence-fiscale\/\"><small>Art. 4<\/small><b>R\u00e9sidence fiscale<\/b><\/a><a href=\"\/conventions-fiscales\/azerbaidjan\/pensions-retraite\/\"><small>Art. 18<\/small><b>Pensions de retraite<\/b><\/a><a href=\"\/conventions-fiscales\/azerbaidjan\/fonction-publique\/\"><small>Art. 19<\/small><b>Fonction publique<\/b><\/a><a href=\"\/conventions-fiscales\/azerbaidjan\/revenus-immobiliers\/\"><small>Art. 6<\/small><b>Revenus immobiliers<\/b><\/a><a href=\"\/conventions-fiscales\/azerbaidjan\/plus-values\/\" class=\"cur\"><small>Art. 13<\/small><b>Plus-values<\/b><\/a><a href=\"\/conventions-fiscales\/azerbaidjan\/dividendes\/\"><small>Art. 10<\/small><b>Dividendes<\/b><\/a><a href=\"\/conventions-fiscales\/azerbaidjan\/interets\/\"><small>Art. 11<\/small><b>Int\u00e9r\u00eats<\/b><\/a><a href=\"\/conventions-fiscales\/azerbaidjan\/salaires\/\"><small>Art. 15<\/small><b>Salaires<\/b><\/a><a href=\"\/conventions-fiscales\/azerbaidjan\/double-imposition\/\"><small>Art. 23<\/small><b>Double imposition<\/b><\/a><\/div>\n<h2>Questions fr\u00e9quentes<\/h2><div class=\"faq\"><details open><summary>Une SCI d\u00e9tenant un immeuble en France est-elle concern\u00e9e\u00a0?<\/summary><p>Oui si plus de 50 % de la valeur de ses actifs provient d\u2019immeubles situ\u00e9s en France\u00a0: le gain sur ses parts est imposable en France (article 13, paragraphe 1, b).<\/p><\/details><details><summary>Mes actions de soci\u00e9t\u00e9s cot\u00e9es sont-elles impos\u00e9es en France apr\u00e8s mon d\u00e9part\u00a0?<\/summary><p>Au regard de l\u2019article 13, paragraphe 4, les gains sur titres non immobiliers ne sont imposables que dans l\u2019\u00c9tat de r\u00e9sidence du c\u00e9dant.<\/p><\/details><details><summary>Comment la France \u00e9vite-t-elle la double imposition d\u2019une plus-value immobili\u00e8re azerba\u00efdjanaise\u00a0?<\/summary><p>Par un cr\u00e9dit d\u2019imp\u00f4t \u00e9gal \u00e0 l\u2019imp\u00f4t pay\u00e9 en Azerba\u00efdjan, sans d\u00e9passer l\u2019imp\u00f4t fran\u00e7ais correspondant (article 23, paragraphe 1, a, ii).<\/p><\/details><\/div>\n<p class=\"source\">Source : Convention sign\u00e9e \u00e0 Paris le 20 d\u00e9cembre 2001 (avec un protocole), modifi\u00e9e par la Convention multilat\u00e9rale sign\u00e9e par la France le 7 juin 2017 et par l\u2019Azerba\u00efdjan le 20 novembre 2023 \u2014 Version consolid\u00e9e de la convention avec l\u2019Azerba\u00efdjan modifi\u00e9e par la convention multilat\u00e9rale &#8211; Imp\u00f4ts sur le revenu et la fortune (impots.gouv.fr). Statut : En vigueur depuis le 1er octobre 2005\u00a0; Convention multilat\u00e9rale entr\u00e9e en vigueur le 1er janvier 2019 pour la France et le 1er janvier 2025 pour l\u2019Azerba\u00efdjan. 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 Azerba\u00efdjan ?<\/span><h3>Pr\u00e9parer la cession avant mon d\u00e9part\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=azerbaidjan-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\n<div class=\"card\"><span class=\"mono\">Aller plus loin<\/span><div class=\"more\"><a href=\"\/conventions-fiscales\/azerbaidjan\/\">Convention France\u2013Azerba\u00efdjan : 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 Azerba\u00efdjan ?<\/span><a href=\"https:\/\/app.balmontconseil.com\/rdv?utm_source=site&#038;utm_medium=convention&#038;utm_content=azerbaidjan-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 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\u2013Azerba\u00efdjan \u203a Article 13 \u00b7 Plus-values Convention France\u2013Azerba\u00efdjanConvention sign\u00e9e \u00e0 Paris le 20 d\u00e9cembre 2001 (avec un protocole), modifi\u00e9e par la Convention multilat\u00e9rale sign\u00e9e par la France<span class=\"excerpt-hellip\"> [\u2026]<\/span><\/p>\n","protected":false},"author":5,"featured_media":0,"parent":22342,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"_acf_changed":false,"mfn-post-hide-title":"","footnotes":""},"class_list":["post-22617","page","type-page","status-publish","hentry"],"acf":[],"_links":{"self":[{"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/pages\/22617","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=22617"}],"version-history":[{"count":1,"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/pages\/22617\/revisions"}],"predecessor-version":[{"id":24634,"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/pages\/22617\/revisions\/24634"}],"up":[{"embeddable":true,"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/pages\/22342"}],"wp:attachment":[{"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/media?parent=22617"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}