{"id":22648,"date":"2026-11-08T11:47:50","date_gmt":"2026-11-08T10:47:50","guid":{"rendered":"https:\/\/balmontconseil.com\/conventions-fiscales\/benin\/dividendes\/"},"modified":"2026-11-08T23:31:13","modified_gmt":"2026-11-08T22:31:13","slug":"dividendes","status":"publish","type":"page","link":"https:\/\/balmontconseil.com\/en\/conventions-fiscales\/benin\/dividendes\/","title":{"rendered":"Dividendes d\u2019une soci\u00e9t\u00e9 b\u00e9ninoise ou fran\u00e7aise\u00a0: qui les impose selon l\u2019article XIII\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\":\"La convention plafonne-t-elle la retenue \u00e0 la source sur les dividendes ?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"Non : elle ne fixe pas de taux maximal, mais limite l\u2019imp\u00f4t applicable \u00e0 l\u2019imp\u00f4t sur le revenu des capitaux mobiliers au B\u00e9nin et \u00e0 la retenue \u00e0 la source en France (article XXVI, paragraphe 2).\"}},{\"@type\":\"Question\",\"name\":\"Comment la France \u00e9vite-t-elle la double imposition des dividendes b\u00e9ninois ?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"Par une d\u00e9duction sur l\u2019imp\u00f4t fran\u00e7ais, fix\u00e9e \u00e0 25 % par le texte pour les dividendes, dans la limite de l\u2019imp\u00f4t fran\u00e7ais exigible (article XXVI, paragraphe 3).\"}},{\"@type\":\"Question\",\"name\":\"Comment est impos\u00e9 au B\u00e9nin un domicili\u00e9 b\u00e9ninois qui re\u00e7oit des dividendes fran\u00e7ais ?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"Une personne physique ne peut y \u00eatre soumise qu\u2019\u00e0 l\u2019imp\u00f4t g\u00e9n\u00e9ral sur le revenu, une soci\u00e9t\u00e9 qu\u2019\u00e0 l\u2019imp\u00f4t sur les b\u00e9n\u00e9fices industriels et commerciaux (article XXVI, paragraphe 4).\"}}]}<\/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\/benin\/\">France\u2013B\u00e9nin<\/a> \u203a Article XIII \u00b7 Dividendes<\/div>\n<div class=\"grid\"><main class=\"main\">\n<div class=\"meta\"><span class=\"pill mono\">Convention France\u2013B\u00e9nin<\/span><span class=\"metaline\">Convention sign\u00e9e \u00e0 Cotonou le 27 f\u00e9vrier 1975 avec la R\u00e9publique du Dahomey (aujourd\u2019hui le B\u00e9nin), qui a mis fin \u00e0 la convention du 21 octobre 1965<\/span><\/div>\n<h1>Dividendes d\u2019une soci\u00e9t\u00e9 b\u00e9ninoise ou fran\u00e7aise\u00a0: qui les impose selon l\u2019article XIII\u00a0?<\/h1>\n<p class=\"lead\">Les produits d\u2019actions pay\u00e9s par une soci\u00e9t\u00e9 domicili\u00e9e dans un \u00c9tat sont imposables dans cet \u00c9tat. Un domicili\u00e9 de France qui re\u00e7oit des dividendes b\u00e9ninois les d\u00e9clare en France pour leur montant brut et b\u00e9n\u00e9ficie d\u2019une d\u00e9duction que la convention fixe \u00e0 25 %.<\/p>\n<div class=\"tags\"><a class=\"tag\" href=\"\/conventions-fiscales\/benin\/residence-fiscale\/\">R\u00e9sidence fiscale<\/a><a class=\"tag\" href=\"\/conventions-fiscales\/benin\/pensions-retraite\/\">Pensions de retraite<\/a><a class=\"tag\" href=\"\/conventions-fiscales\/benin\/fonction-publique\/\">Fonction publique<\/a><a class=\"tag\" href=\"\/conventions-fiscales\/benin\/revenus-immobiliers\/\">Revenus immobiliers<\/a><\/div>\n<div class=\"cover\"><img decoding=\"async\" src=\"https:\/\/balmontconseil.com\/wp-content\/uploads\/2026\/11\/convention-benin.webp\" alt=\"Porto-Novo, B\u00e9nin\" loading=\"eager\"><div class=\"cap\"><span class=\"chip mono\">Article XIII \u00b7 Dividendes<\/span><b>Porto-Novo, B\u00e9nin<\/b><\/div><\/div><div style=\"height:26px\"><\/div>\n<div class=\"card bref\"><span class=\"mono\">En bref<\/span><ul><li>Les revenus de valeurs mobili\u00e8res, dont les produits d\u2019actions, pay\u00e9s par une soci\u00e9t\u00e9 domicili\u00e9e dans un \u00c9tat sont imposables dans cet \u00c9tat (article XIII).<\/li><li>Pour un domicili\u00e9 de France, le B\u00e9nin ne peut appliquer que son imp\u00f4t sur le revenu des capitaux mobiliers\u00a0; pour un domicili\u00e9 du B\u00e9nin, la France ne peut appliquer que la retenue \u00e0 la source (article XXVI, paragraphe 2).<\/li><li>Un domicili\u00e9 de France inclut ces dividendes dans ses bases pour leur montant brut (article XXVI, paragraphe 3).<\/li><li>Il b\u00e9n\u00e9ficie d\u2019une d\u00e9duction sur l\u2019imp\u00f4t fran\u00e7ais, dans la limite de celui-ci, que le texte fixe \u00e0 25 % pour les dividendes (article XXVI, paragraphe 3).<\/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>Domicili\u00e9 de France, dividendes d\u2019une soci\u00e9t\u00e9 b\u00e9ninoise<\/span><span class=\"etat \">B\u00e9nin (capitaux mobiliers), puis France avec d\u00e9duction<\/span><span class=\"ref\">Art. XIII et XXVI \u00a7 2 et 3<\/span><\/div><div class=\"r\"><span>Domicili\u00e9 du B\u00e9nin, dividendes d\u2019une soci\u00e9t\u00e9 fran\u00e7aise<\/span><span class=\"etat fr\">France (retenue \u00e0 la source), puis B\u00e9nin<\/span><span class=\"ref\">Art. XIII et XXVI \u00a7 2 et 4<\/span><\/div><div class=\"r\"><span>Jetons de pr\u00e9sence d\u2019administrateur<\/span><span class=\"etat \">\u00c9tat du domicile fiscal de la soci\u00e9t\u00e9<\/span><span class=\"ref\">Art. XVIII<\/span><\/div><\/div><p class=\"note2\">La convention ne fixe pas de taux maximal pour l\u2019imp\u00f4t pr\u00e9lev\u00e9 dans l\u2019\u00c9tat de la soci\u00e9t\u00e9\u00a0; elle limite seulement la nature de l\u2019imp\u00f4t applicable (article XXVI, paragraphe 2).<\/p>\n<h2>Le texte de la convention<\/h2><div class=\"cit\"><div><span class=\"mono\">Article XIII<\/span><p>\u00ab Sous r\u00e9serve des dispositions des articles XV \u00e0 XVII ci-apr\u00e8s, les revenus des valeurs mobili\u00e8res et les revenus assimil\u00e9s (produits d&#x27;actions, de parts de fondateur, de parts d&#x27;int\u00e9r\u00eat et de commandites, int\u00e9r\u00eats d&#x27;obligations ou de tous autres titres d&#x27;emprunts n\u00e9gociables) pay\u00e9s par des soci\u00e9t\u00e9s ou des collectivit\u00e9s publiques ou priv\u00e9es ayant leur domicile fiscal sur le territoire de l&#x27;un des Etats contractants sont imposables dans cet Etat. \u00bb<\/p><\/div><\/div><div class=\"cit\"><div><span class=\"mono\">Article XXVI, paragraphe 3<\/span><p>\u00ab Lesdits revenus, lorsqu&#x27;ils sont soumis \u00e0 l&#x27;imp\u00f4t dahom\u00e9en sur le revenu des capitaux mobiliers par application du paragraphe 2 du pr\u00e9sent article, ouvrent droit \u00e0 une d\u00e9duction applicable aux imp\u00f4ts exigibles en France sur les m\u00eames revenus et dans la limite de ces imp\u00f4ts. Cette d\u00e9duction est \u00e9gale au montant r\u00e9el de l&#x27;imp\u00f4t support\u00e9 au Dahomey sur justification de ce montant. Toutefois, en ce qui concerne les dividendes, la d\u00e9duction correspondant \u00e0 l&#x27;imp\u00f4t effectivement pay\u00e9 au Dahomey sera \u00e9gale \u00e0 25 p. cent. \u00bb<\/p><\/div><\/div><p class=\"note2\">Texte publi\u00e9 par impots.gouv.fr.<\/p>\n<h2>Le parcours d\u2019un dividende b\u00e9ninois<\/h2><p>Pour un domicili\u00e9 de France qui re\u00e7oit un dividende d\u2019une soci\u00e9t\u00e9 domicili\u00e9e au B\u00e9nin\u00a0:<\/p><ol class=\"steps\"><li><span class=\"n\">1<\/span><div><b>Imp\u00f4t au B\u00e9nin<\/b><span>Seul l\u2019imp\u00f4t sur le revenu des capitaux mobiliers peut s\u2019appliquer (article XXVI, paragraphe 2).<\/span><\/div><\/li><li><span class=\"n\">2<\/span><div><b>D\u00e9claration en France<\/b><span>Le dividende est compris dans les bases pour son montant brut (article XXVI, paragraphe 3).<\/span><\/div><\/li><li><span class=\"n\">3<\/span><div><b>D\u00e9duction<\/b><span>Fix\u00e9e \u00e0 25 % par le texte pour les dividendes.<\/span><\/div><\/li><li><span class=\"n\">4<\/span><div><b>Plafond<\/b><span>La d\u00e9duction ne peut exc\u00e9der l\u2019imp\u00f4t fran\u00e7ais exigible sur les m\u00eames revenus.<\/span><\/div><\/li><\/ol>\n\n<div class=\"dark\"><span class=\"mono\">Ce que cela change pour vous<\/span><p>Pour les dividendes b\u00e9ninois, la convention fixe la d\u00e9duction \u00e0 25 % au lieu de retenir l\u2019imp\u00f4t r\u00e9ellement pay\u00e9, ce qui peut rendre l\u2019op\u00e9ration plus ou moins favorable selon le pr\u00e9l\u00e8vement subi au B\u00e9nin. Dans tous les cas, la d\u00e9duction ne peut d\u00e9passer l\u2019imp\u00f4t fran\u00e7ais correspondant. Le calcul m\u00e9rite d\u2019\u00eatre fait avant d\u2019investir ou de distribuer.<\/p><a class=\"btn\" href=\"https:\/\/app.balmontconseil.com\/rdv?utm_source=site&#038;utm_medium=convention&#038;utm_content=benin-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 b\u00e9ninoises ou fran\u00e7aises\u00a0?<\/h3><div class=\"yn\"><a class=\"oui\" href=\"https:\/\/app.balmontconseil.com\/rdv?utm_source=site&#038;utm_medium=convention&#038;utm_content=benin-dividendes-oui\">Oui<\/a><button type=\"button\" onclick=\"document.getElementById('cv').classList.add('open')\">Non<\/button><\/div><div class=\"non\"><a href=\"\/conventions-fiscales\/benin\/residence-fiscale\/\">R\u00e9sidence fiscale<\/a><a href=\"\/conventions-fiscales\/benin\/pensions-retraite\/\">Pensions de retraite<\/a><a href=\"\/conventions-fiscales\/benin\/fonction-publique\/\">Fonction publique<\/a><a href=\"\/conventions-fiscales\/benin\/revenus-immobiliers\/\">Revenus immobiliers<\/a><a href=\"\/conventions-fiscales\/benin\/\">Convention France\u2013B\u00e9nin : 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\/benin\/residence-fiscale\/\"><small>Art. II<\/small><b>R\u00e9sidence fiscale<\/b><\/a><a href=\"\/conventions-fiscales\/benin\/pensions-retraite\/\"><small>Art. XXI<\/small><b>Pensions de retraite<\/b><\/a><a href=\"\/conventions-fiscales\/benin\/fonction-publique\/\"><small>Art. XXII<\/small><b>Fonction publique<\/b><\/a><a href=\"\/conventions-fiscales\/benin\/revenus-immobiliers\/\"><small>Art. IX<\/small><b>Revenus immobiliers<\/b><\/a><a href=\"\/conventions-fiscales\/benin\/dividendes\/\" class=\"cur\"><small>Art. XIII<\/small><b>Dividendes<\/b><\/a><a href=\"\/conventions-fiscales\/benin\/interets\/\"><small>Art. XIX<\/small><b>Int\u00e9r\u00eats<\/b><\/a><a href=\"\/conventions-fiscales\/benin\/salaires\/\"><small>Art. XXII<\/small><b>Salaires<\/b><\/a><a href=\"\/conventions-fiscales\/benin\/double-imposition\/\"><small>Art. XXVI<\/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>La convention plafonne-t-elle la retenue \u00e0 la source sur les dividendes\u00a0?<\/summary><p>Non\u00a0: elle ne fixe pas de taux maximal, mais limite l\u2019imp\u00f4t applicable \u00e0 l\u2019imp\u00f4t sur le revenu des capitaux mobiliers au B\u00e9nin et \u00e0 la retenue \u00e0 la source en France (article XXVI, paragraphe 2).<\/p><\/details><details><summary>Comment la France \u00e9vite-t-elle la double imposition des dividendes b\u00e9ninois\u00a0?<\/summary><p>Par une d\u00e9duction sur l\u2019imp\u00f4t fran\u00e7ais, fix\u00e9e \u00e0 25 % par le texte pour les dividendes, dans la limite de l\u2019imp\u00f4t fran\u00e7ais exigible (article XXVI, paragraphe 3).<\/p><\/details><details><summary>Comment est impos\u00e9 au B\u00e9nin un domicili\u00e9 b\u00e9ninois qui re\u00e7oit des dividendes fran\u00e7ais\u00a0?<\/summary><p>Une personne physique ne peut y \u00eatre soumise qu\u2019\u00e0 l\u2019imp\u00f4t g\u00e9n\u00e9ral sur le revenu, une soci\u00e9t\u00e9 qu\u2019\u00e0 l\u2019imp\u00f4t sur les b\u00e9n\u00e9fices industriels et commerciaux (article XXVI, paragraphe 4).<\/p><\/details><\/div>\n<p class=\"source\">Source : Convention sign\u00e9e \u00e0 Cotonou le 27 f\u00e9vrier 1975 avec la R\u00e9publique du Dahomey (aujourd\u2019hui le B\u00e9nin), qui a mis fin \u00e0 la convention du 21 octobre 1965 \u2014 Convention avec le B\u00e9nin (impots.gouv.fr). Statut : En vigueur depuis le 8 novembre 1977. 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 B\u00e9nin ?<\/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=benin-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\/benin\/\">Convention France\u2013B\u00e9nin : 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 B\u00e9nin ?<\/span><a href=\"https:\/\/app.balmontconseil.com\/rdv?utm_source=site&#038;utm_medium=convention&#038;utm_content=benin-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\u2013B\u00e9nin \u203a Article XIII \u00b7 Dividendes Convention France\u2013B\u00e9ninConvention sign\u00e9e \u00e0 Cotonou le 27 f\u00e9vrier 1975 avec la R\u00e9publique du Dahomey (aujourd\u2019hui le B\u00e9nin), qui a mis fin<span class=\"excerpt-hellip\"> [\u2026]<\/span><\/p>\n","protected":false},"author":5,"featured_media":0,"parent":22346,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"_acf_changed":false,"mfn-post-hide-title":"","footnotes":""},"class_list":["post-22648","page","type-page","status-publish","hentry"],"acf":[],"_links":{"self":[{"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/pages\/22648","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=22648"}],"version-history":[{"count":2,"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/pages\/22648\/revisions"}],"predecessor-version":[{"id":28069,"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/pages\/22648\/revisions\/28069"}],"up":[{"embeddable":true,"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/pages\/22346"}],"wp:attachment":[{"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/media?parent=22648"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}