{"id":22630,"date":"2026-11-08T11:46:09","date_gmt":"2026-11-08T10:46:09","guid":{"rendered":"https:\/\/balmontconseil.com\/conventions-fiscales\/bangladesh\/dividendes\/"},"modified":"2026-11-08T23:29:16","modified_gmt":"2026-11-08T22:29:16","slug":"dividendes","status":"publish","type":"page","link":"https:\/\/balmontconseil.com\/en\/conventions-fiscales\/bangladesh\/dividendes\/","title":{"rendered":"Dividendes entre la France et le Bangladesh\u00a0: quelle retenue \u00e0 la source selon l\u2019article 10\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\":\"Quel est le taux maximal de retenue pour un particulier ?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"15 % du montant brut des dividendes (article 10, paragraphe 2, b). Le taux de 10 % est r\u00e9serv\u00e9 aux soci\u00e9t\u00e9s d\u00e9tenant directement au moins 10 % du capital.\"}},{\"@type\":\"Question\",\"name\":\"Le cr\u00e9dit d\u2019imp\u00f4t fran\u00e7ais peut-il d\u00e9passer la retenue r\u00e9ellement pay\u00e9e ?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"Oui : pour son calcul, l\u2019imp\u00f4t bangladais est r\u00e9put\u00e9 \u00e9gal \u00e0 la retenue effective major\u00e9e de 10 % du brut, sans d\u00e9passer 20 % du brut ni l\u2019imp\u00f4t fran\u00e7ais aff\u00e9rent (article 23, paragraphe 2, b et c).\"}},{\"@type\":\"Question\",\"name\":\"Comment le Bangladesh \u00e9vite-t-il la double imposition de ses r\u00e9sidents ?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"L\u2019imp\u00f4t pay\u00e9 en France ouvre droit \u00e0 un cr\u00e9dit sur l\u2019imp\u00f4t bangladais, sous r\u00e9serve de la l\u00e9gislation du Bangladesh (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\/bangladesh\/\">France\u2013Bangladesh<\/a> \u203a Article 10 \u00b7 Dividendes<\/div>\n<div class=\"grid\"><main class=\"main\">\n<div class=\"meta\"><span class=\"pill mono\">Convention France\u2013Bangladesh<\/span><span class=\"metaline\">Convention sign\u00e9e \u00e0 Dacca le 9 mars 1987 (avec un protocole)<\/span><\/div>\n<h1>Dividendes entre la France et le Bangladesh\u00a0: quelle retenue \u00e0 la source selon l\u2019article 10\u00a0?<\/h1>\n<p class=\"lead\">Les dividendes sont imposables dans le pays de r\u00e9sidence de l\u2019actionnaire, mais le pays de la soci\u00e9t\u00e9 peut pr\u00e9lever une retenue \u00e0 la source. Elle est plafonn\u00e9e \u00e0 15 % du brut, ou 10 % pour une soci\u00e9t\u00e9 d\u00e9tenant au moins 10 % du capital.<\/p>\n<div class=\"tags\"><a class=\"tag\" href=\"\/conventions-fiscales\/bangladesh\/residence-fiscale\/\">R\u00e9sidence fiscale<\/a><a class=\"tag\" href=\"\/conventions-fiscales\/bangladesh\/pensions-retraite\/\">Pensions de retraite<\/a><a class=\"tag\" href=\"\/conventions-fiscales\/bangladesh\/fonction-publique\/\">Fonction publique<\/a><a class=\"tag\" href=\"\/conventions-fiscales\/bangladesh\/revenus-immobiliers\/\">Revenus immobiliers<\/a><\/div>\n<div class=\"cover\"><img decoding=\"async\" src=\"https:\/\/balmontconseil.com\/wp-content\/uploads\/2026\/11\/convention-bangladesh.webp\" alt=\"Bisnakandi, Sylhet, Bangladesh\" loading=\"eager\"><div class=\"cap\"><span class=\"chip mono\">Article 10 \u00b7 Dividendes<\/span><b>Bisnakandi, Sylhet, Bangladesh<\/b><\/div><\/div><div style=\"height:26px\"><\/div>\n<div class=\"card bref\"><span class=\"mono\">En bref<\/span><ul><li>Les dividendes pay\u00e9s par une soci\u00e9t\u00e9 d\u2019un \u00c9tat \u00e0 un r\u00e9sident de l\u2019autre sont imposables dans l\u2019\u00c9tat de r\u00e9sidence (article 10, paragraphe 1).<\/li><li>L\u2019\u00c9tat de la soci\u00e9t\u00e9 peut aussi les imposer, dans la limite de 10 % du brut pour une soci\u00e9t\u00e9 d\u00e9tenant directement au moins 10 % du capital, et de 15 % dans les autres cas (article 10, paragraphe 2).<\/li><li>Un r\u00e9sident de France est impos\u00e9 en France sur le montant brut des dividendes bangladais, avec un cr\u00e9dit \u00e9gal \u00e0 l\u2019imp\u00f4t bangladais, plafonn\u00e9 \u00e0 l\u2019imp\u00f4t fran\u00e7ais (article 23, paragraphe 2, b).<\/li><li>Pour ce cr\u00e9dit, l\u2019imp\u00f4t bangladais est r\u00e9put\u00e9 \u00e9gal \u00e0 la retenue effective major\u00e9e de 10 % du brut, sans d\u00e9passer 20 % du brut (article 23, paragraphe 2, c).<\/li><\/ul><\/div>\n<h2>Qui impose vos dividendes\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>Particulier r\u00e9sident de France, dividendes bangladais<\/span><span class=\"etat \">Bangladesh 15 % maximum, puis France avec cr\u00e9dit<\/span><span class=\"ref\">Art. 10 \u00a7 2 b et 23 \u00a7 2 b<\/span><\/div><div class=\"r\"><span>Soci\u00e9t\u00e9 r\u00e9sidente de France d\u00e9tenant au moins 10 % d\u2019une soci\u00e9t\u00e9 bangladaise<\/span><span class=\"etat \">Bangladesh 10 % maximum, puis France<\/span><span class=\"ref\">Art. 10 \u00a7 2 a<\/span><\/div><div class=\"r\"><span>Particulier r\u00e9sident du Bangladesh, dividendes fran\u00e7ais<\/span><span class=\"etat fr\">France 15 % maximum, puis cr\u00e9dit au Bangladesh<\/span><span class=\"ref\">Art. 10 \u00a7 2 b et 23 \u00a7 1<\/span><\/div><div class=\"r\"><span>Participation rattach\u00e9e \u00e0 un \u00e9tablissement stable dans l\u2019\u00c9tat de la soci\u00e9t\u00e9<\/span><span class=\"etat \">R\u00e8gles des b\u00e9n\u00e9fices des entreprises<\/span><span class=\"ref\">Art. 10 \u00a7 4<\/span><\/div><\/div><div style=\"height:20px\"><\/div>\n<h2>Le texte de la convention<\/h2><div class=\"cit\"><div><span class=\"mono\">Article 10, paragraphe 2<\/span><p>\u00ab Toutefois, ces dividendes sont aussi imposables dans l&#x27;Etat dont la soci\u00e9t\u00e9 qui paie les dividendes est un r\u00e9sident, et selon la l\u00e9gislation de cet Etat, mais si la personne qui re\u00e7oit les dividendes en est le b\u00e9n\u00e9ficiaire effectif, l&#x27;imp\u00f4t ainsi \u00e9tabli ne peut exc\u00e9der\u00a0: a) 10 p. cent du montant brut des dividendes si le b\u00e9n\u00e9ficiaire effectif est une soci\u00e9t\u00e9 (autre qu&#x27;une soci\u00e9t\u00e9 de personnes) qui d\u00e9tient directement au moins 10 p. cent du capital de la soci\u00e9t\u00e9 qui paie les dividendes\u00a0; b) 15 p. cent du montant brut des dividendes, dans tous les autres cas. \u00bb<\/p><\/div><\/div><div class=\"cit\"><div><span class=\"mono\">Article 23, paragraphe 2, c<\/span><p>\u00ab Pour l&#x27;application des dispositions de l&#x27;alin\u00e9a b et en ce qui concerne les \u00e9l\u00e9ments de revenus trait\u00e9s dans les articles 10, 11 et 12, le montant de l&#x27;imp\u00f4t bengalais per\u00e7u est consid\u00e9r\u00e9 comme \u00e9tant \u00e9gal au montant de l&#x27;imp\u00f4t effectivement pr\u00e9lev\u00e9 \u00e0 la source au Bangladesh, major\u00e9 de 10 p. cent du montant brut du revenu, mais ne peut en aucun cas exc\u00e9der 20 p. cent du montant brut du revenu. \u00bb<\/p><\/div><\/div><p class=\"note2\">Texte publi\u00e9 par impots.gouv.fr.<\/p>\n<h2>Le parcours d\u2019un dividende bangladais<\/h2><p>Pour un r\u00e9sident de France qui re\u00e7oit un dividende d\u2019une soci\u00e9t\u00e9 du Bangladesh\u00a0:<\/p><ol class=\"steps\"><li><span class=\"n\">1<\/span><div><b>Retenue au Bangladesh<\/b><span>Au plus 15 % du brut, ou 10 % pour une soci\u00e9t\u00e9 d\u00e9tenant directement au moins 10 % du capital.<\/span><\/div><\/li><li><span class=\"n\">2<\/span><div><b>Imposition en France<\/b><span>Le dividende est imposable en France pour son montant brut (article 23, paragraphe 2, b).<\/span><\/div><\/li><li><span class=\"n\">3<\/span><div><b>Cr\u00e9dit d\u2019imp\u00f4t<\/b><span>\u00c9gal \u00e0 l\u2019imp\u00f4t bangladais, sans d\u00e9passer l\u2019imp\u00f4t fran\u00e7ais aff\u00e9rent \u00e0 ce revenu.<\/span><\/div><\/li><li><span class=\"n\">4<\/span><div><b>Cr\u00e9dit major\u00e9<\/b><span>L\u2019imp\u00f4t bangladais est r\u00e9put\u00e9 \u00e9gal \u00e0 la retenue effective plus 10 % du brut, dans la limite de 20 % du brut (article 23, paragraphe 2, c).<\/span><\/div><\/li><\/ol>\n\n<div class=\"dark\"><span class=\"mono\">Ce que cela change pour vous<\/span><p>Pour un r\u00e9sident de France, le cr\u00e9dit d\u2019imp\u00f4t attach\u00e9 aux dividendes bangladais peut d\u00e9passer la retenue r\u00e9ellement subie\u00a0: l\u2019article 23 la majore de 10 % du brut, dans la limite de 20 % du brut et de l\u2019imp\u00f4t fran\u00e7ais correspondant. Ce m\u00e9canisme m\u00e9rite d\u2019\u00eatre pris en compte dans le rendement net d\u2019une participation au Bangladesh, en v\u00e9rifiant la retenue effectivement pr\u00e9lev\u00e9e.<\/p><a class=\"btn\" href=\"https:\/\/app.balmontconseil.com\/rdv?utm_source=site&#038;utm_medium=convention&#038;utm_content=bangladesh-dividendes-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>Optimiser la d\u00e9tention de mes titres<\/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 percevez des dividendes de soci\u00e9t\u00e9s fran\u00e7aises ou bangladaises\u00a0?<\/h3><div class=\"yn\"><a class=\"oui\" href=\"https:\/\/app.balmontconseil.com\/rdv?utm_source=site&#038;utm_medium=convention&#038;utm_content=bangladesh-dividendes-oui\">Oui<\/a><button type=\"button\" onclick=\"document.getElementById('cv').classList.add('open')\">Non<\/button><\/div><div class=\"non\"><a href=\"\/conventions-fiscales\/bangladesh\/residence-fiscale\/\">R\u00e9sidence fiscale<\/a><a href=\"\/conventions-fiscales\/bangladesh\/pensions-retraite\/\">Pensions de retraite<\/a><a href=\"\/conventions-fiscales\/bangladesh\/fonction-publique\/\">Fonction publique<\/a><a href=\"\/conventions-fiscales\/bangladesh\/revenus-immobiliers\/\">Revenus immobiliers<\/a><a href=\"\/conventions-fiscales\/bangladesh\/\">Convention France\u2013Bangladesh : 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\/bangladesh\/residence-fiscale\/\"><small>Art. 4<\/small><b>R\u00e9sidence fiscale<\/b><\/a><a href=\"\/conventions-fiscales\/bangladesh\/pensions-retraite\/\"><small>Art. 18<\/small><b>Pensions de retraite<\/b><\/a><a href=\"\/conventions-fiscales\/bangladesh\/fonction-publique\/\"><small>Art. 19<\/small><b>Fonction publique<\/b><\/a><a href=\"\/conventions-fiscales\/bangladesh\/revenus-immobiliers\/\"><small>Art. 6<\/small><b>Revenus immobiliers<\/b><\/a><a href=\"\/conventions-fiscales\/bangladesh\/plus-values\/\"><small>Art. 13<\/small><b>Plus-values<\/b><\/a><a href=\"\/conventions-fiscales\/bangladesh\/dividendes\/\" class=\"cur\"><small>Art. 10<\/small><b>Dividendes<\/b><\/a><a href=\"\/conventions-fiscales\/bangladesh\/interets\/\"><small>Art. 11<\/small><b>Int\u00e9r\u00eats<\/b><\/a><a href=\"\/conventions-fiscales\/bangladesh\/salaires\/\"><small>Art. 15<\/small><b>Salaires<\/b><\/a><a href=\"\/conventions-fiscales\/bangladesh\/double-imposition\/\"><small>Art. 23<\/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-ir-domic-10-10\/\">BOI-IR-DOMIC-10-10 \u00b7 Revenus de source fran\u00e7aise (art. 164 B)<\/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><\/div><\/div><h2>Questions fr\u00e9quentes<\/h2><div class=\"faq\"><details open><summary>Quel est le taux maximal de retenue pour un particulier\u00a0?<\/summary><p>15 % du montant brut des dividendes (article 10, paragraphe 2, b). Le taux de 10 % est r\u00e9serv\u00e9 aux soci\u00e9t\u00e9s d\u00e9tenant directement au moins 10 % du capital.<\/p><\/details><details><summary>Le cr\u00e9dit d\u2019imp\u00f4t fran\u00e7ais peut-il d\u00e9passer la retenue r\u00e9ellement pay\u00e9e\u00a0?<\/summary><p>Oui\u00a0: pour son calcul, l\u2019imp\u00f4t bangladais est r\u00e9put\u00e9 \u00e9gal \u00e0 la retenue effective major\u00e9e de 10 % du brut, sans d\u00e9passer 20 % du brut ni l\u2019imp\u00f4t fran\u00e7ais aff\u00e9rent (article 23, paragraphe 2, b et c).<\/p><\/details><details><summary>Comment le Bangladesh \u00e9vite-t-il la double imposition de ses r\u00e9sidents\u00a0?<\/summary><p>L\u2019imp\u00f4t pay\u00e9 en France ouvre droit \u00e0 un cr\u00e9dit sur l\u2019imp\u00f4t bangladais, sous r\u00e9serve de la l\u00e9gislation du Bangladesh (article 23, paragraphe 1).<\/p><\/details><\/div>\n<p class=\"source\">Source : Convention sign\u00e9e \u00e0 Dacca le 9 mars 1987 (avec un protocole) \u2014 Convention avec le Bangladesh (impots.gouv.fr). Statut : En vigueur depuis le 1er septembre 1988. 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 au Bangladesh ?<\/span><h3>Optimiser la d\u00e9tention de mes titres\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=bangladesh-dividendes-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\/bangladesh\/\">Convention France\u2013Bangladesh : 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 au Bangladesh ?<\/span><a href=\"https:\/\/app.balmontconseil.com\/rdv?utm_source=site&#038;utm_medium=convention&#038;utm_content=bangladesh-dividendes-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\u2013Bangladesh \u203a Article 10 \u00b7 Dividendes Convention France\u2013BangladeshConvention sign\u00e9e \u00e0 Dacca le 9 mars 1987 (avec un protocole) Dividendes entre la France et le Bangladesh\u00a0: quelle retenue<span class=\"excerpt-hellip\"> [\u2026]<\/span><\/p>\n","protected":false},"author":5,"featured_media":0,"parent":22344,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"_acf_changed":false,"mfn-post-hide-title":"","footnotes":""},"class_list":["post-22630","page","type-page","status-publish","hentry"],"acf":[],"_links":{"self":[{"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/pages\/22630","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=22630"}],"version-history":[{"count":2,"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/pages\/22630\/revisions"}],"predecessor-version":[{"id":28051,"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/pages\/22630\/revisions\/28051"}],"up":[{"embeddable":true,"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/pages\/22344"}],"wp:attachment":[{"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/media?parent=22630"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}