{"id":22633,"date":"2026-11-08T11:46:26","date_gmt":"2026-11-08T10:46:26","guid":{"rendered":"https:\/\/balmontconseil.com\/conventions-fiscales\/bangladesh\/interets\/"},"modified":"2026-11-08T23:29:35","modified_gmt":"2026-11-08T22:29:35","slug":"interets","status":"publish","type":"page","link":"https:\/\/balmontconseil.com\/en\/conventions-fiscales\/bangladesh\/interets\/","title":{"rendered":"Placements, pr\u00eats, obligations\u00a0: quel pays impose vos int\u00e9r\u00eats selon l\u2019article 11\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 sur les int\u00e9r\u00eats ?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"10 % du montant brut, si la personne qui re\u00e7oit les int\u00e9r\u00eats en est le b\u00e9n\u00e9ficiaire effectif (article 11, paragraphe 2).\"}},{\"@type\":\"Question\",\"name\":\"Certains int\u00e9r\u00eats sont-ils totalement exon\u00e9r\u00e9s dans l\u2019\u00c9tat d\u2019origine ?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"Oui : ceux re\u00e7us par un \u00c9tat ou sa banque centrale, et ceux de pr\u00eats financ\u00e9s ou garantis par un organisme public de financement du commerce ext\u00e9rieur (article 11, paragraphe 3).\"}},{\"@type\":\"Question\",\"name\":\"D\u2019o\u00f9 proviennent les int\u00e9r\u00eats au sens de la convention ?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"De l\u2019\u00c9tat du d\u00e9biteur (\u00c9tat, collectivit\u00e9, personne publique ou r\u00e9sident), ou de l\u2019\u00c9tat de l\u2019\u00e9tablissement stable qui supporte la dette (article 11, paragraphe 6).\"}}]}<\/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 11 \u00b7 Int\u00e9r\u00eats<\/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>Placements, pr\u00eats, obligations\u00a0: quel pays impose vos int\u00e9r\u00eats selon l\u2019article 11\u00a0?<\/h1>\n<p class=\"lead\">Les int\u00e9r\u00eats sont imposables dans le pays de r\u00e9sidence du b\u00e9n\u00e9ficiaire. Le pays d\u2019o\u00f9 ils proviennent peut pr\u00e9lever une retenue limit\u00e9e \u00e0 10 % du brut\u00a0; certains int\u00e9r\u00eats publics ou li\u00e9s au financement du commerce ext\u00e9rieur en sont exon\u00e9r\u00e9s.<\/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 11 \u00b7 Int\u00e9r\u00eats<\/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 int\u00e9r\u00eats provenant d\u2019un \u00c9tat et pay\u00e9s \u00e0 un r\u00e9sident de l\u2019autre sont imposables dans l\u2019\u00c9tat de r\u00e9sidence (article 11, paragraphe 1).<\/li><li>L\u2019\u00c9tat d\u2019origine peut aussi les imposer, sans d\u00e9passer 10 % du brut si le b\u00e9n\u00e9ficiaire en est le b\u00e9n\u00e9ficiaire effectif (article 11, paragraphe 2).<\/li><li>Les int\u00e9r\u00eats re\u00e7us par un \u00c9tat ou sa banque centrale, ou li\u00e9s \u00e0 des pr\u00eats financ\u00e9s ou garantis par un organisme public de financement du commerce ext\u00e9rieur, sont exon\u00e9r\u00e9s dans l\u2019autre \u00c9tat (article 11, paragraphe 3).<\/li><li>Un r\u00e9sident de France obtient un cr\u00e9dit \u00e9gal \u00e0 l\u2019imp\u00f4t bangladais, r\u00e9put\u00e9 \u00e9gal \u00e0 la retenue effective major\u00e9e de 10 % du brut dans la limite de 20 % du brut (article 23, paragraphe 2, b et c).<\/li><\/ul><\/div>\n<h2>Qui impose vos int\u00e9r\u00eats\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, int\u00e9r\u00eats d\u2019origine bangladaise<\/span><span class=\"etat \">Bangladesh 10 % maximum, puis France avec cr\u00e9dit<\/span><span class=\"ref\">Art. 11 \u00a7 2 et 23 \u00a7 2 b<\/span><\/div><div class=\"r\"><span>R\u00e9sident du Bangladesh, int\u00e9r\u00eats d\u2019origine fran\u00e7aise<\/span><span class=\"etat fr\">France 10 % maximum, puis cr\u00e9dit au Bangladesh<\/span><span class=\"ref\">Art. 11 \u00a7 2 et 23 \u00a7 1<\/span><\/div><div class=\"r\"><span>Int\u00e9r\u00eats re\u00e7us par un \u00c9tat ou sa banque centrale<\/span><span class=\"etat \">Exon\u00e9r\u00e9s dans l\u2019\u00c9tat d\u2019origine<\/span><span class=\"ref\">Art. 11 \u00a7 3<\/span><\/div><div class=\"r\"><span>Cr\u00e9ance rattach\u00e9e \u00e0 un \u00e9tablissement stable dans l\u2019\u00c9tat d\u2019origine<\/span><span class=\"etat \">R\u00e8gles des b\u00e9n\u00e9fices des entreprises<\/span><span class=\"ref\">Art. 11 \u00a7 5<\/span><\/div><\/div><p class=\"note2\">Les p\u00e9nalit\u00e9s pour paiement tardif ne sont pas des int\u00e9r\u00eats au sens de l\u2019article 11 (article 11, paragraphe 4).<\/p>\n<h2>Le texte de la convention<\/h2><div class=\"cit\"><div><span class=\"mono\">Article 11, paragraphes 1 et 2<\/span><p>\u00ab Les int\u00e9r\u00eats provenant d&#x27;un Etat et pay\u00e9s \u00e0 un r\u00e9sident de l&#x27;autre Etat sont imposables dans cet autre Etat. 2. Toutefois, ces int\u00e9r\u00eats sont aussi imposables dans l&#x27;Etat d&#x27;o\u00f9 ils proviennent et selon la l\u00e9gislation de cet Etat, mais si la personne qui re\u00e7oit les int\u00e9r\u00eats en est le b\u00e9n\u00e9ficiaire effectif, l&#x27;imp\u00f4t ainsi \u00e9tabli ne peut exc\u00e9der 10 p. cent du montant brut des int\u00e9r\u00eats. \u00bb<\/p><\/div><\/div><div class=\"cit\"><div><span class=\"mono\">Article 11, paragraphe 3<\/span><p>\u00ab Nonobstant les dispositions des paragraphes 1 et 2, les int\u00e9r\u00eats re\u00e7us par un Etat ou sa banque centrale, ou les int\u00e9r\u00eats se rattachant \u00e0 des pr\u00eats financ\u00e9s ou garantis directement ou indirectement par un organisme public de cet Etat charg\u00e9 du financement du commerce ext\u00e9rieur, sont exon\u00e9r\u00e9s d&#x27;imp\u00f4t dans l&#x27;autre Etat. \u00bb<\/p><\/div><\/div><p class=\"note2\">Texte publi\u00e9 par impots.gouv.fr.<\/p>\n<h2>Le parcours d\u2019un int\u00e9r\u00eat bangladais<\/h2><p>Pour un r\u00e9sident de France qui per\u00e7oit des int\u00e9r\u00eats d\u2019un d\u00e9biteur du Bangladesh\u00a0:<\/p><ol class=\"steps\"><li><span class=\"n\">1<\/span><div><b>Retenue au Bangladesh<\/b><span>Au plus 10 % du montant brut (article 11, paragraphe 2).<\/span><\/div><\/li><li><span class=\"n\">2<\/span><div><b>Imposition en France<\/b><span>Les int\u00e9r\u00eats sont imposables en France pour leur 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, plafonn\u00e9 \u00e0 l\u2019imp\u00f4t fran\u00e7ais aff\u00e9rent \u00e0 ces int\u00e9r\u00eats.<\/span><\/div><\/li><li><span class=\"n\">4<\/span><div><b>Cr\u00e9dit major\u00e9<\/b><span>Retenue effective major\u00e9e de 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>Un r\u00e9sident de France qui place des fonds au Bangladesh supporte une retenue limit\u00e9e \u00e0 10 %, puis d\u00e9clare les int\u00e9r\u00eats bruts en France. Le cr\u00e9dit d\u2019imp\u00f4t peut d\u00e9passer la retenue r\u00e9elle, gr\u00e2ce \u00e0 la majoration pr\u00e9vue \u00e0 l\u2019article 23, dans la limite de 20 % du brut et de l\u2019imp\u00f4t fran\u00e7ais correspondant. Un r\u00e9sident du Bangladesh qui per\u00e7oit des int\u00e9r\u00eats fran\u00e7ais obtient, lui, un cr\u00e9dit sur l\u2019imp\u00f4t bangladais.<\/p><a class=\"btn\" href=\"https:\/\/app.balmontconseil.com\/rdv?utm_source=site&#038;utm_medium=convention&#038;utm_content=bangladesh-interets-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 le point sur mes placements<\/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 int\u00e9r\u00eats d\u2019un compte, d\u2019un pr\u00eat ou d\u2019obligations dans l\u2019autre pays\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-interets-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\/\"><small>Art. 10<\/small><b>Dividendes<\/b><\/a><a href=\"\/conventions-fiscales\/bangladesh\/interets\/\" class=\"cur\"><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 sur les int\u00e9r\u00eats\u00a0?<\/summary><p>10 % du montant brut, si la personne qui re\u00e7oit les int\u00e9r\u00eats en est le b\u00e9n\u00e9ficiaire effectif (article 11, paragraphe 2).<\/p><\/details><details><summary>Certains int\u00e9r\u00eats sont-ils totalement exon\u00e9r\u00e9s dans l\u2019\u00c9tat d\u2019origine\u00a0?<\/summary><p>Oui\u00a0: ceux re\u00e7us par un \u00c9tat ou sa banque centrale, et ceux de pr\u00eats financ\u00e9s ou garantis par un organisme public de financement du commerce ext\u00e9rieur (article 11, paragraphe 3).<\/p><\/details><details><summary>D\u2019o\u00f9 proviennent les int\u00e9r\u00eats au sens de la convention\u00a0?<\/summary><p>De l\u2019\u00c9tat du d\u00e9biteur (\u00c9tat, collectivit\u00e9, personne publique ou r\u00e9sident), ou de l\u2019\u00c9tat de l\u2019\u00e9tablissement stable qui supporte la dette (article 11, paragraphe 6).<\/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>Faire le point sur mes placements\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-interets-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-interets-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 11 \u00b7 Int\u00e9r\u00eats Convention France\u2013BangladeshConvention sign\u00e9e \u00e0 Dacca le 9 mars 1987 (avec un protocole) Placements, pr\u00eats, obligations\u00a0: quel pays impose vos int\u00e9r\u00eats selon<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-22633","page","type-page","status-publish","hentry"],"acf":[],"_links":{"self":[{"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/pages\/22633","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=22633"}],"version-history":[{"count":2,"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/pages\/22633\/revisions"}],"predecessor-version":[{"id":28054,"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/pages\/22633\/revisions\/28054"}],"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=22633"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}