{"id":22659,"date":"2026-11-08T11:48:51","date_gmt":"2026-11-08T10:48:51","guid":{"rendered":"https:\/\/balmontconseil.com\/conventions-fiscales\/bolivie\/interets\/"},"modified":"2026-11-08T23:32:31","modified_gmt":"2026-11-08T22:32:31","slug":"interets","status":"publish","type":"page","link":"https:\/\/balmontconseil.com\/en\/conventions-fiscales\/bolivie\/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 d\u2019imposition des int\u00e9r\u00eats dans l\u2019\u00c9tat d\u2019origine ?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"15 % du montant brut si la personne qui re\u00e7oit les int\u00e9r\u00eats en est le b\u00e9n\u00e9ficiaire effectif (article 11, paragraphe 1), sous r\u00e9serve du point 5 du protocole.\"}},{\"@type\":\"Question\",\"name\":\"Que faire si l\u2019imp\u00f4t bolivien d\u00e9passe l\u2019imp\u00f4t fran\u00e7ais ?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"Soumettre son cas \u00e0 l\u2019autorit\u00e9 comp\u00e9tente fran\u00e7aise, qui peut admettre l\u2019exc\u00e9dent en d\u00e9duction de l\u2019imp\u00f4t fran\u00e7ais sur d\u2019autres revenus de source \u00e9trang\u00e8re (article 23, paragraphe 1, b).\"}},{\"@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, ou de l\u2019\u00c9tat de l\u2019\u00e9tablissement stable ou de la base fixe qui supporte la dette (article 11, paragraphe 5).\"}}]}<\/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\/bolivie\/\">France\u2013Bolivie<\/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\u2013Bolivie<\/span><span class=\"metaline\">Convention sign\u00e9e \u00e0 La Paz le 15 d\u00e9cembre 1994 (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 d\u2019o\u00f9 ils proviennent, sans d\u00e9passer 15 % du montant brut pour le b\u00e9n\u00e9ficiaire effectif. Certains int\u00e9r\u00eats publics sont exon\u00e9r\u00e9s, et un recours existe en France lorsque l\u2019imp\u00f4t bolivien exc\u00e8de l\u2019imp\u00f4t fran\u00e7ais.<\/p>\n<div class=\"tags\"><a class=\"tag\" href=\"\/conventions-fiscales\/bolivie\/residence-fiscale\/\">R\u00e9sidence fiscale<\/a><a class=\"tag\" href=\"\/conventions-fiscales\/bolivie\/pensions-retraite\/\">Pensions de retraite<\/a><a class=\"tag\" href=\"\/conventions-fiscales\/bolivie\/fonction-publique\/\">Fonction publique<\/a><a class=\"tag\" href=\"\/conventions-fiscales\/bolivie\/revenus-immobiliers\/\">Revenus immobiliers<\/a><\/div>\n<div class=\"cover\"><img decoding=\"async\" src=\"https:\/\/balmontconseil.com\/wp-content\/uploads\/2026\/11\/convention-bolivie.webp\" alt=\"La Paz, Bolivie\" loading=\"eager\"><div class=\"cap\"><span class=\"chip mono\">Article 11 \u00b7 Int\u00e9r\u00eats<\/span><b>La Paz, Bolivie<\/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 une personne domicili\u00e9e dans l\u2019autre sont imposables dans l\u2019\u00c9tat d\u2019origine, sans d\u00e9passer 15 % du brut si cette personne en est le b\u00e9n\u00e9ficiaire effectif (article 11, paragraphe 1).<\/li><li>Les int\u00e9r\u00eats de source fran\u00e7aise pay\u00e9s \u00e0 l\u2019\u00c9tat bolivien, et ceux de source bolivienne pay\u00e9s aux collectivit\u00e9s ou institutions publiques fran\u00e7aises, sont exon\u00e9r\u00e9s (article 11, paragraphe 2).<\/li><li>Un domicili\u00e9 de France obtient un cr\u00e9dit \u00e9gal \u00e0 l\u2019imp\u00f4t bolivien, plafonn\u00e9 \u00e0 l\u2019imp\u00f4t fran\u00e7ais correspondant (article 23, paragraphe 1, a, ii).<\/li><li>Si l\u2019imp\u00f4t bolivien d\u00e9passe l\u2019imp\u00f4t fran\u00e7ais, il peut saisir l\u2019autorit\u00e9 comp\u00e9tente fran\u00e7aise, qui peut admettre l\u2019exc\u00e9dent en d\u00e9duction de l\u2019imp\u00f4t sur d\u2019autres revenus \u00e9trangers (article 23, paragraphe 1, b).<\/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>Domicili\u00e9 de France, int\u00e9r\u00eats d\u2019origine bolivienne<\/span><span class=\"etat \">Bolivie 15 % maximum, puis France avec cr\u00e9dit<\/span><span class=\"ref\">Art. 11 \u00a7 1 et 23 \u00a7 1 a ii<\/span><\/div><div class=\"r\"><span>Domicili\u00e9 de Bolivie, int\u00e9r\u00eats d\u2019origine fran\u00e7aise<\/span><span class=\"etat fr\">France 15 % maximum\u00a0; exclus de la base bolivienne<\/span><span class=\"ref\">Art. 11 \u00a7 1 et 23 \u00a7 2 a<\/span><\/div><div class=\"r\"><span>Int\u00e9r\u00eats boliviens pay\u00e9s \u00e0 une institution publique fran\u00e7aise<\/span><span class=\"etat \">Exon\u00e9r\u00e9s en Bolivie<\/span><span class=\"ref\">Art. 11 \u00a7 2 b<\/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 4<\/span><\/div><\/div><p class=\"note2\">Le plafond de 15 % peut \u00eatre remplac\u00e9 automatiquement par un taux plus faible consenti par la Bolivie \u00e0 un \u00c9tat membre de l\u2019OCDE (protocole, point 5).<\/p>\n<h2>Le texte de la convention<\/h2><div class=\"cit\"><div><span class=\"mono\">Article 11, paragraphe 1<\/span><p>\u00ab Les int\u00e9r\u00eats provenant d&#x27;un \u00c9tat et pay\u00e9s \u00e0 une personne domicili\u00e9e dans l&#x27;autre \u00c9tat sont imposables dans l&#x27;\u00c9tat d&#x27;o\u00f9 ils proviennent, et selon la l\u00e9gislation de cet \u00c9tat\u00a0; mais l&#x27;imp\u00f4t ainsi \u00e9tabli ne peut exc\u00e9der 15 pour cent du montant brut des int\u00e9r\u00eats si la personne qui les re\u00e7oit en est le b\u00e9n\u00e9ficiaire effectif. \u00bb<\/p><\/div><\/div><div class=\"cit\"><div><span class=\"mono\">Article 23, paragraphe 1, b<\/span><p>\u00ab En ce qui concerne l&#x27;application du a aux revenus vis\u00e9s aux articles 11 et 12, lorsque le montant de l&#x27;imp\u00f4t pay\u00e9 en Bolivie, conform\u00e9ment aux dispositions de ces articles, exc\u00e8de le montant de l&#x27;imp\u00f4t fran\u00e7ais correspondant \u00e0 ces revenus, la personne domicili\u00e9e en France qui b\u00e9n\u00e9ficie de ces revenus peut soumettre son cas \u00e0 l&#x27;autorit\u00e9 comp\u00e9tente fran\u00e7aise. \u00bb<\/p><\/div><\/div><p class=\"note2\">Texte publi\u00e9 par impots.gouv.fr.<\/p>\n<h2>Le parcours d\u2019un int\u00e9r\u00eat bolivien<\/h2><p>Pour un domicili\u00e9 de France qui per\u00e7oit des int\u00e9r\u00eats d\u2019un d\u00e9biteur bolivien\u00a0:<\/p><ol class=\"steps\"><li><span class=\"n\">1<\/span><div><b>Imp\u00f4t en Bolivie<\/b><span>Au plus 15 % du montant brut (article 11, paragraphe 1).<\/span><\/div><\/li><li><span class=\"n\">2<\/span><div><b>Imposition en France<\/b><span>Les int\u00e9r\u00eats sont pris en compte pour le calcul de l\u2019imp\u00f4t fran\u00e7ais (article 23, paragraphe 1, a).<\/span><\/div><\/li><li><span class=\"n\">3<\/span><div><b>Cr\u00e9dit d\u2019imp\u00f4t<\/b><span>\u00c9gal \u00e0 l\u2019imp\u00f4t bolivien, plafonn\u00e9 \u00e0 l\u2019imp\u00f4t fran\u00e7ais correspondant.<\/span><\/div><\/li><li><span class=\"n\">4<\/span><div><b>Exc\u00e9dent<\/b><span>Recours possible aupr\u00e8s de l\u2019autorit\u00e9 comp\u00e9tente fran\u00e7aise (article 23, paragraphe 1, b).<\/span><\/div><\/li><\/ol>\n\n<div class=\"dark\"><span class=\"mono\">Ce que cela change pour vous<\/span><p>L\u2019imp\u00f4t bolivien sur les int\u00e9r\u00eats porte sur le montant brut, alors que l\u2019imp\u00f4t fran\u00e7ais correspondant est calcul\u00e9 sur un revenu net\u00a0: le cr\u00e9dit peut donc ne pas suffire \u00e0 absorber l\u2019imp\u00f4t pay\u00e9 en Bolivie. La convention ouvre dans ce cas une d\u00e9marche aupr\u00e8s de l\u2019administration fran\u00e7aise, qui reste \u00e0 son appr\u00e9ciation. Conserver les justificatifs de l\u2019imp\u00f4t pay\u00e9 est indispensable.<\/p><a class=\"btn\" href=\"https:\/\/app.balmontconseil.com\/rdv?utm_source=site&#038;utm_medium=convention&#038;utm_content=bolivie-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=bolivie-interets-oui\">Oui<\/a><button type=\"button\" onclick=\"document.getElementById('cv').classList.add('open')\">Non<\/button><\/div><div class=\"non\"><a href=\"\/conventions-fiscales\/bolivie\/residence-fiscale\/\">R\u00e9sidence fiscale<\/a><a href=\"\/conventions-fiscales\/bolivie\/pensions-retraite\/\">Pensions de retraite<\/a><a href=\"\/conventions-fiscales\/bolivie\/fonction-publique\/\">Fonction publique<\/a><a href=\"\/conventions-fiscales\/bolivie\/revenus-immobiliers\/\">Revenus immobiliers<\/a><a href=\"\/conventions-fiscales\/bolivie\/\">Convention France\u2013Bolivie : 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\/bolivie\/residence-fiscale\/\"><small>Art. 4<\/small><b>R\u00e9sidence fiscale<\/b><\/a><a href=\"\/conventions-fiscales\/bolivie\/pensions-retraite\/\"><small>Art. 18<\/small><b>Pensions de retraite<\/b><\/a><a href=\"\/conventions-fiscales\/bolivie\/fonction-publique\/\"><small>Art. 19<\/small><b>Fonction publique<\/b><\/a><a href=\"\/conventions-fiscales\/bolivie\/revenus-immobiliers\/\"><small>Art. 6<\/small><b>Revenus immobiliers<\/b><\/a><a href=\"\/conventions-fiscales\/bolivie\/plus-values\/\"><small>Art. 13<\/small><b>Plus-values<\/b><\/a><a href=\"\/conventions-fiscales\/bolivie\/dividendes\/\"><small>Art. 10<\/small><b>Dividendes<\/b><\/a><a href=\"\/conventions-fiscales\/bolivie\/interets\/\" class=\"cur\"><small>Art. 11<\/small><b>Int\u00e9r\u00eats<\/b><\/a><a href=\"\/conventions-fiscales\/bolivie\/salaires\/\"><small>Art. 15<\/small><b>Salaires<\/b><\/a><a href=\"\/conventions-fiscales\/bolivie\/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 d\u2019imposition des int\u00e9r\u00eats dans l\u2019\u00c9tat d\u2019origine\u00a0?<\/summary><p>15 % du montant brut si la personne qui re\u00e7oit les int\u00e9r\u00eats en est le b\u00e9n\u00e9ficiaire effectif (article 11, paragraphe 1), sous r\u00e9serve du point 5 du protocole.<\/p><\/details><details><summary>Que faire si l\u2019imp\u00f4t bolivien d\u00e9passe l\u2019imp\u00f4t fran\u00e7ais\u00a0?<\/summary><p>Soumettre son cas \u00e0 l\u2019autorit\u00e9 comp\u00e9tente fran\u00e7aise, qui peut admettre l\u2019exc\u00e9dent en d\u00e9duction de l\u2019imp\u00f4t fran\u00e7ais sur d\u2019autres revenus de source \u00e9trang\u00e8re (article 23, paragraphe 1, b).<\/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, ou de l\u2019\u00c9tat de l\u2019\u00e9tablissement stable ou de la base fixe qui supporte la dette (article 11, paragraphe 5).<\/p><\/details><\/div>\n<p class=\"source\">Source : Convention sign\u00e9e \u00e0 La Paz le 15 d\u00e9cembre 1994 (avec un protocole) \u2014 Convention avec la Bolivie (impots.gouv.fr). Statut : En vigueur depuis le 1er novembre 1996. 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 Bolivie ?<\/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=bolivie-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\/bolivie\/\">Convention France\u2013Bolivie : 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 Bolivie ?<\/span><a href=\"https:\/\/app.balmontconseil.com\/rdv?utm_source=site&#038;utm_medium=convention&#038;utm_content=bolivie-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\u2013Bolivie \u203a Article 11 \u00b7 Int\u00e9r\u00eats Convention France\u2013BolivieConvention sign\u00e9e \u00e0 La Paz le 15 d\u00e9cembre 1994 (avec un protocole) Placements, pr\u00eats, obligations\u00a0: quel pays impose vos int\u00e9r\u00eats<span class=\"excerpt-hellip\"> [\u2026]<\/span><\/p>\n","protected":false},"author":5,"featured_media":0,"parent":22347,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"_acf_changed":false,"mfn-post-hide-title":"","footnotes":""},"class_list":["post-22659","page","type-page","status-publish","hentry"],"acf":[],"_links":{"self":[{"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/pages\/22659","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=22659"}],"version-history":[{"count":2,"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/pages\/22659\/revisions"}],"predecessor-version":[{"id":28080,"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/pages\/22659\/revisions\/28080"}],"up":[{"embeddable":true,"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/pages\/22347"}],"wp:attachment":[{"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/media?parent=22659"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}