{"id":22653,"date":"2026-11-08T11:48:18","date_gmt":"2026-11-08T10:48:18","guid":{"rendered":"https:\/\/balmontconseil.com\/conventions-fiscales\/benin\/residence-fiscale\/"},"modified":"2026-11-08T23:31:46","modified_gmt":"2026-11-08T22:31:46","slug":"residence-fiscale","status":"publish","type":"page","link":"https:\/\/balmontconseil.com\/en\/conventions-fiscales\/benin\/residence-fiscale\/","title":{"rendered":"Domicili\u00e9 en France ou au B\u00e9nin\u00a0: comment l\u2019article II de la convention fixe-t-il votre domicile fiscal\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\":\"Qu\u2019est-ce que le foyer permanent d\u2019habitation pour cette convention ?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"Le centre des int\u00e9r\u00eats vitaux, c\u2019est-\u00e0-dire le lieu avec lequel les relations personnelles sont les plus \u00e9troites (article II, paragraphe 1).\"}},{\"@type\":\"Question\",\"name\":\"Que se passe-t-il si mon foyer ne peut pas \u00eatre d\u00e9termin\u00e9 ?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"Vous \u00eates r\u00e9put\u00e9 domicili\u00e9 dans l\u2019\u00c9tat o\u00f9 vous s\u00e9journez le plus longtemps ; \u00e0 dur\u00e9e \u00e9gale, dans celui dont vous \u00eates ressortissant (article II, paragraphe 1).\"}},{\"@type\":\"Question\",\"name\":\"O\u00f9 est domicili\u00e9e une soci\u00e9t\u00e9 ?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"Au lieu de son si\u00e8ge social statutaire ; un groupement sans personnalit\u00e9 morale, au si\u00e8ge de sa direction effective (article II, paragraphe 2).\"}}]}<\/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 II \u00b7 R\u00e9sidence fiscale<\/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>Domicili\u00e9 en France ou au B\u00e9nin\u00a0: comment l\u2019article II de la convention fixe-t-il votre domicile fiscal\u00a0?<\/h1>\n<p class=\"lead\">La convention avec le B\u00e9nin ne parle pas de r\u00e9sidence mais de domicile fiscal. Il se situe au foyer permanent d\u2019habitation, d\u00e9fini comme le centre des int\u00e9r\u00eats vitaux\u00a0; \u00e0 d\u00e9faut, la dur\u00e9e du s\u00e9jour, puis la nationalit\u00e9, d\u00e9partagent.<\/p>\n<div class=\"tags\"><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><a class=\"tag\" href=\"\/conventions-fiscales\/benin\/dividendes\/\">Dividendes<\/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 II \u00b7 R\u00e9sidence<\/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>Une personne physique est domicili\u00e9e l\u00e0 o\u00f9 elle a son foyer permanent d\u2019habitation, c\u2019est-\u00e0-dire le lieu avec lequel ses relations personnelles sont les plus \u00e9troites (article II, paragraphe 1).<\/li><li>Si ce crit\u00e8re ne permet pas de conclure, elle est domicili\u00e9e dans l\u2019\u00c9tat o\u00f9 elle s\u00e9journe le plus longtemps (article II, paragraphe 1).<\/li><li>\u00c0 dur\u00e9e de s\u00e9jour \u00e9gale, la nationalit\u00e9 tranche\u00a0; sinon, les autorit\u00e9s des deux \u00c9tats d\u00e9cident d\u2019un commun accord (article II, paragraphe 1).<\/li><li>Une soci\u00e9t\u00e9 est domicili\u00e9e au lieu de son si\u00e8ge social statutaire (article II, paragraphe 2).<\/li><\/ul><\/div>\n<h2>O\u00f9 \u00eates-vous domicili\u00e9 au sens de la convention\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>Relations personnelles les plus \u00e9troites au B\u00e9nin<\/span><span class=\"etat \">Domicile au B\u00e9nin<\/span><span class=\"ref\">Art. II \u00a7 1<\/span><\/div><div class=\"r\"><span>Foyer ind\u00e9terminable, s\u00e9jour plus long en France<\/span><span class=\"etat \">Domicile en France<\/span><span class=\"ref\">Art. II \u00a7 1<\/span><\/div><div class=\"r\"><span>S\u00e9jours d\u2019\u00e9gale dur\u00e9e, nationalit\u00e9 b\u00e9ninoise seulement<\/span><span class=\"etat \">Domicile au B\u00e9nin<\/span><span class=\"ref\">Art. II \u00a7 1<\/span><\/div><div class=\"r\"><span>S\u00e9jours \u00e9gaux, ressortissant d\u2019aucun des deux \u00c9tats<\/span><span class=\"etat \">Accord entre les administrations<\/span><span class=\"ref\">Art. II \u00a7 1<\/span><\/div><div class=\"r\"><span>Soci\u00e9t\u00e9<\/span><span class=\"etat \">Lieu du si\u00e8ge social statutaire<\/span><span class=\"ref\">Art. II \u00a7 2<\/span><\/div><\/div><p class=\"note2\">Le domicile fiscal d\u00e9termin\u00e9 selon l\u2019article II commande l\u2019application de toutes les r\u00e8gles de la convention relatives aux imp\u00f4ts sur le revenu (article VIII, paragraphe 2).<\/p>\n<h2>Le texte de la convention<\/h2><div class=\"cit\"><div><span class=\"mono\">Article II, paragraphe 1<\/span><p>\u00ab Une personne physique est domicili\u00e9e, au sens de la pr\u00e9sente Convention, au lieu o\u00f9 elle a son &quot; foyer permanent d&#x27;habitation &quot;, cette expression d\u00e9signant le centre des int\u00e9r\u00eats vitaux, c&#x27;est-\u00e0-dire le lieu avec lequel les relations personnelles sont les plus \u00e9troites. Lorsqu&#x27;il n&#x27;est pas possible de d\u00e9terminer le domicile d&#x27;apr\u00e8s l&#x27;alin\u00e9a qui pr\u00e9c\u00e8de, la personne physique est r\u00e9put\u00e9e poss\u00e9der son domicile dans celui des Etats contractants o\u00f9 elle s\u00e9journe le plus longtemps. En cas de s\u00e9jour d&#x27;\u00e9gale dur\u00e9e dans les deux Etats, elle est r\u00e9put\u00e9e avoir son domicile dans celui dont elle est ressortissante. Si elle n&#x27;est ressortissante d&#x27;aucun d&#x27;eux, les autorit\u00e9s administratives sup\u00e9rieures des Etats trancheront la difficult\u00e9 d&#x27;un commun accord. \u00bb<\/p><\/div><\/div><p class=\"note2\">Texte publi\u00e9 par impots.gouv.fr.<\/p>\n<h2>L\u2019ordre des crit\u00e8res<\/h2><p>L\u2019article II, paragraphe 1, applique ces crit\u00e8res l\u2019un apr\u00e8s l\u2019autre\u00a0:<\/p><ol class=\"steps\"><li><span class=\"n\">1<\/span><div><b>Foyer permanent d\u2019habitation<\/b><span>Le centre des int\u00e9r\u00eats vitaux\u00a0: le lieu des relations personnelles les plus \u00e9troites.<\/span><\/div><\/li><li><span class=\"n\">2<\/span><div><b>S\u00e9jour le plus long<\/b><span>Si le foyer ne peut \u00eatre d\u00e9termin\u00e9\u00a0: l\u2019\u00c9tat o\u00f9 vous s\u00e9journez le plus longtemps.<\/span><\/div><\/li><li><span class=\"n\">3<\/span><div><b>Nationalit\u00e9<\/b><span>\u00c0 dur\u00e9e de s\u00e9jour \u00e9gale\u00a0: l\u2019\u00c9tat dont vous \u00eates ressortissant.<\/span><\/div><\/li><li><span class=\"n\">4<\/span><div><b>Accord des administrations<\/b><span>Ressortissant d\u2019aucun des deux\u00a0: les autorit\u00e9s tranchent d\u2019un commun accord.<\/span><\/div><\/li><\/ol>\n\n<div class=\"dark\"><span class=\"mono\">Ce que cela change pour vous<\/span><p>Le texte met l\u2019accent sur les relations personnelles\u00a0: famille, conjoint, enfants scolaris\u00e9s. Une personne qui travaille au B\u00e9nin mais dont la famille est rest\u00e9e en France peut donc rester domicili\u00e9e en France au sens de la convention. Avant un d\u00e9part, il est utile de documenter o\u00f9 se situe le foyer et de tenir un relev\u00e9 pr\u00e9cis des jours pass\u00e9s dans chaque pays, crit\u00e8re subsidiaire pr\u00e9vu par l\u2019article II.<\/p><a class=\"btn\" href=\"https:\/\/app.balmontconseil.com\/rdv?utm_source=site&#038;utm_medium=convention&#038;utm_content=benin-residence-fiscale-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 mon domicile avant le 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 partagez votre vie entre la France et le B\u00e9nin\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-residence-fiscale-oui\">Oui<\/a><button type=\"button\" onclick=\"document.getElementById('cv').classList.add('open')\">Non<\/button><\/div><div class=\"non\"><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\/dividendes\/\">Dividendes<\/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\/\" class=\"cur\"><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\/\"><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-int-dg-20-10-10\/\">BOI-INT-DG-20-10-10 \u00b7 Domicile fiscal et r\u00e9sidence conventionnelle<\/a><a class=\"tag\" href=\"\/bofip-international\/boi-ir-champ-10\/\">BOI-IR-CHAMP-10 \u00b7 Domicile fiscal (art. 4 B)<\/a><\/div><\/div><h2>Questions fr\u00e9quentes<\/h2><div class=\"faq\"><details open><summary>Qu\u2019est-ce que le foyer permanent d\u2019habitation pour cette convention\u00a0?<\/summary><p>Le centre des int\u00e9r\u00eats vitaux, c\u2019est-\u00e0-dire le lieu avec lequel les relations personnelles sont les plus \u00e9troites (article II, paragraphe 1).<\/p><\/details><details><summary>Que se passe-t-il si mon foyer ne peut pas \u00eatre d\u00e9termin\u00e9\u00a0?<\/summary><p>Vous \u00eates r\u00e9put\u00e9 domicili\u00e9 dans l\u2019\u00c9tat o\u00f9 vous s\u00e9journez le plus longtemps\u00a0; \u00e0 dur\u00e9e \u00e9gale, dans celui dont vous \u00eates ressortissant (article II, paragraphe 1).<\/p><\/details><details><summary>O\u00f9 est domicili\u00e9e une soci\u00e9t\u00e9\u00a0?<\/summary><p>Au lieu de son si\u00e8ge social statutaire\u00a0; un groupement sans personnalit\u00e9 morale, au si\u00e8ge de sa direction effective (article II, paragraphe 2).<\/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>Faire v\u00e9rifier mon domicile avant le 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=benin-residence-fiscale-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-residence-fiscale-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 II \u00b7 R\u00e9sidence fiscale 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<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-22653","page","type-page","status-publish","hentry"],"acf":[],"_links":{"self":[{"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/pages\/22653","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=22653"}],"version-history":[{"count":2,"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/pages\/22653\/revisions"}],"predecessor-version":[{"id":28074,"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/pages\/22653\/revisions\/28074"}],"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=22653"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}