{"id":22662,"date":"2026-11-08T11:49:10","date_gmt":"2026-11-08T10:49:10","guid":{"rendered":"https:\/\/balmontconseil.com\/conventions-fiscales\/bolivie\/residence-fiscale\/"},"modified":"2026-11-08T23:33:06","modified_gmt":"2026-11-08T22:33:06","slug":"residence-fiscale","status":"publish","type":"page","link":"https:\/\/balmontconseil.com\/en\/conventions-fiscales\/bolivie\/residence-fiscale\/","title":{"rendered":"Domicili\u00e9 en France ou en Bolivie\u00a0: comment l\u2019article 4 de la convention tranche-t-il\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\":\"Un logement conserv\u00e9 en France fait-il de moi un domicili\u00e9 de France ?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"Pas forc\u00e9ment. Si vous disposez aussi d\u2019un foyer permanent en Bolivie, la convention regarde o\u00f9 se trouvent vos liens personnels et \u00e9conomiques les plus \u00e9troits (article 4, paragraphe 2, a).\"}},{\"@type\":\"Question\",\"name\":\"Que se passe-t-il sans foyer permanent dans aucun des deux pays ?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"Vous \u00eates consid\u00e9r\u00e9 comme domicili\u00e9 dans l\u2019\u00c9tat o\u00f9 vous s\u00e9journez de fa\u00e7on habituelle (article 4, paragraphe 2, b).\"}},{\"@type\":\"Question\",\"name\":\"La nationalit\u00e9 joue-t-elle un r\u00f4le ?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"Seulement si le s\u00e9jour habituel ne permet pas de trancher ; en cas de double nationalit\u00e9 ou d\u2019aucune des deux, les administrations d\u00e9cident d\u2019un commun accord (article 4, paragraphe 2, c et d).\"}}]}<\/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 4 \u00b7 R\u00e9sidence fiscale<\/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>Domicili\u00e9 en France ou en Bolivie\u00a0: comment l\u2019article 4 de la convention tranche-t-il\u00a0?<\/h1>\n<p class=\"lead\">La convention avec la Bolivie parle de personnes domicili\u00e9es plut\u00f4t que de r\u00e9sidents. Si les deux pays vous consid\u00e8rent comme domicili\u00e9 chez eux, l\u2019article 4 d\u00e9signe un seul \u00c9tat selon une suite de crit\u00e8res, dont d\u00e9pend ensuite l\u2019imposition de vos revenus.<\/p>\n<div class=\"tags\"><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><a class=\"tag\" href=\"\/conventions-fiscales\/bolivie\/plus-values\/\">Plus-values<\/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 4 \u00b7 R\u00e9sidence<\/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>Une personne est domicili\u00e9e dans un \u00c9tat lorsqu\u2019elle y est assujettie \u00e0 l\u2019imp\u00f4t en raison de son domicile, de sa r\u00e9sidence, de son s\u00e9jour habituel, de son si\u00e8ge de direction ou d\u2019un crit\u00e8re analogue (article 4, paragraphe 1).<\/li><li>En cas de double domicile, les crit\u00e8res s\u2019appliquent dans l\u2019ordre\u00a0: foyer d\u2019habitation permanent, centre des int\u00e9r\u00eats vitaux, s\u00e9jour habituel, nationalit\u00e9, puis accord entre les administrations (article 4, paragraphe 2).<\/li><li>Une soci\u00e9t\u00e9 domicili\u00e9e dans les deux \u00c9tats est consid\u00e9r\u00e9e comme domicili\u00e9e dans celui de son si\u00e8ge de direction effective (article 4, paragraphe 3).<\/li><li>Le protocole rappelle que la France impose selon le domicile et le revenu mondial, et la Bolivie selon la source (protocole, point 1).<\/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>Foyer d\u2019habitation permanent en Bolivie seulement<\/span><span class=\"etat \">Domicile en Bolivie<\/span><span class=\"ref\">Art. 4 \u00a7 2 a<\/span><\/div><div class=\"r\"><span>Foyer dans les deux pays, int\u00e9r\u00eats vitaux en France<\/span><span class=\"etat \">Domicile en France<\/span><span class=\"ref\">Art. 4 \u00a7 2 a<\/span><\/div><div class=\"r\"><span>Aucun foyer permanent, s\u00e9jour habituel en Bolivie<\/span><span class=\"etat \">Domicile en Bolivie<\/span><span class=\"ref\">Art. 4 \u00a7 2 b<\/span><\/div><div class=\"r\"><span>S\u00e9jour habituel dans les deux pays, nationalit\u00e9 fran\u00e7aise seulement<\/span><span class=\"etat \">Domicile en France<\/span><span class=\"ref\">Art. 4 \u00a7 2 c<\/span><\/div><div class=\"r\"><span>Double nationalit\u00e9, aucun crit\u00e8re d\u00e9cisif<\/span><span class=\"etat \">Accord entre les deux administrations<\/span><span class=\"ref\">Art. 4 \u00a7 2 d<\/span><\/div><div class=\"r\"><span>Soci\u00e9t\u00e9 domicili\u00e9e dans les deux \u00c9tats<\/span><span class=\"etat \">\u00c9tat du si\u00e8ge de direction effective<\/span><span class=\"ref\">Art. 4 \u00a7 3<\/span><\/div><\/div><div style=\"height:20px\"><\/div>\n<h2>Le texte de la convention<\/h2><div class=\"cit\"><div><span class=\"mono\">Article 4, paragraphe 1<\/span><p>\u00ab Au sens de la pr\u00e9sente Convention, une personne est domicili\u00e9e dans un \u00c9tat lorsque, en vertu de la l\u00e9gislation de cet \u00c9tat, elle est assujettie \u00e0 l&#x27;imp\u00f4t dans cet \u00c9tat, en raison de son domicile, de sa r\u00e9sidence, de son s\u00e9jour habituel, de son si\u00e8ge de direction ou de tout autre crit\u00e8re de nature analogue. \u00bb<\/p><\/div><\/div><div class=\"cit\"><div><span class=\"mono\">Article 4, paragraphe 2, a et b<\/span><p>\u00ab Cette personne est consid\u00e9r\u00e9e comme domicili\u00e9e dans l&#x27;\u00c9tat o\u00f9 elle dispose d&#x27;un foyer d&#x27;habitation permanent\u00a0; si elle dispose d&#x27;un foyer d&#x27;habitation permanent dans les deux \u00c9tats, elle est consid\u00e9r\u00e9e comme domicili\u00e9e dans l&#x27;\u00c9tat avec lequel ses liens personnels et \u00e9conomiques sont les plus \u00e9troits (centre des int\u00e9r\u00eats vitaux)\u00a0; b) Si l&#x27;\u00c9tat o\u00f9 cette personne a le centre de ses int\u00e9r\u00eats vitaux ne peut pas \u00eatre d\u00e9termin\u00e9, ou si elle ne dispose d&#x27;un foyer d&#x27;habitation permanent dans aucun des \u00c9tats, elle est consid\u00e9r\u00e9e comme domicili\u00e9e dans l&#x27;\u00c9tat o\u00f9 elle s\u00e9journe de fa\u00e7on habituelle\u00a0; \u00bb<\/p><\/div><\/div><p class=\"note2\">Texte publi\u00e9 par impots.gouv.fr.<\/p>\n<h2>L\u2019ordre des crit\u00e8res de d\u00e9partage<\/h2><p>Si la France et la Bolivie vous consid\u00e8rent toutes deux comme domicili\u00e9, l\u2019article 4, paragraphe 2, applique ces crit\u00e8res l\u2019un apr\u00e8s l\u2019autre\u00a0:<\/p><ol class=\"steps\"><li><span class=\"n\">1<\/span><div><b>Foyer d\u2019habitation permanent<\/b><span>Dans quel pays disposez-vous d\u2019un logement permanent\u00a0?<\/span><\/div><\/li><li><span class=\"n\">2<\/span><div><b>Centre des int\u00e9r\u00eats vitaux<\/b><span>Foyer dans les deux pays\u00a0: o\u00f9 sont vos liens personnels et \u00e9conomiques les plus \u00e9troits\u00a0?<\/span><\/div><\/li><li><span class=\"n\">3<\/span><div><b>S\u00e9jour habituel<\/b><span>Toujours ind\u00e9cis, ou aucun foyer\u00a0: o\u00f9 s\u00e9journez-vous de fa\u00e7on habituelle\u00a0?<\/span><\/div><\/li><li><span class=\"n\">4<\/span><div><b>Nationalit\u00e9<\/b><span>S\u00e9jour habituel dans les deux pays ou dans aucun\u00a0: l\u2019\u00c9tat dont vous avez la nationalit\u00e9.<\/span><\/div><\/li><li><span class=\"n\">5<\/span><div><b>Accord des administrations<\/b><span>Double nationalit\u00e9 ou aucune des deux\u00a0: les autorit\u00e9s comp\u00e9tentes 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>S\u2019installer \u00e0 La Paz ou \u00e0 Santa Cruz ne suffit pas toujours \u00e0 cesser d\u2019\u00eatre domicili\u00e9 en France au sens de la convention\u00a0: un logement conserv\u00e9, une famille ou des int\u00e9r\u00eats \u00e9conomiques rest\u00e9s en France peuvent faire pencher le d\u00e9partage. Comme la France impose selon le domicile et le revenu mondial, la preuve du domicile bolivien conditionne tout le reste. Elle se pr\u00e9pare et se documente avant le d\u00e9part.<\/p><a class=\"btn\" href=\"https:\/\/app.balmontconseil.com\/rdv?utm_source=site&#038;utm_medium=convention&#038;utm_content=bolivie-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 vous installez en Bolivie en gardant un logement ou des attaches en France\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-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\/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\/plus-values\/\">Plus-values<\/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\/\" class=\"cur\"><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\/\"><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-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>Un logement conserv\u00e9 en France fait-il de moi un domicili\u00e9 de France\u00a0?<\/summary><p>Pas forc\u00e9ment. Si vous disposez aussi d\u2019un foyer permanent en Bolivie, la convention regarde o\u00f9 se trouvent vos liens personnels et \u00e9conomiques les plus \u00e9troits (article 4, paragraphe 2, a).<\/p><\/details><details><summary>Que se passe-t-il sans foyer permanent dans aucun des deux pays\u00a0?<\/summary><p>Vous \u00eates consid\u00e9r\u00e9 comme domicili\u00e9 dans l\u2019\u00c9tat o\u00f9 vous s\u00e9journez de fa\u00e7on habituelle (article 4, paragraphe 2, b).<\/p><\/details><details><summary>La nationalit\u00e9 joue-t-elle un r\u00f4le\u00a0?<\/summary><p>Seulement si le s\u00e9jour habituel ne permet pas de trancher\u00a0; en cas de double nationalit\u00e9 ou d\u2019aucune des deux, les administrations d\u00e9cident d\u2019un commun accord (article 4, paragraphe 2, c et d).<\/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 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=bolivie-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\/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-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\u2013Bolivie \u203a Article 4 \u00b7 R\u00e9sidence fiscale Convention France\u2013BolivieConvention sign\u00e9e \u00e0 La Paz le 15 d\u00e9cembre 1994 (avec un protocole) Domicili\u00e9 en France ou en Bolivie\u00a0: comment<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-22662","page","type-page","status-publish","hentry"],"acf":[],"_links":{"self":[{"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/pages\/22662","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=22662"}],"version-history":[{"count":2,"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/pages\/22662\/revisions"}],"predecessor-version":[{"id":28083,"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/pages\/22662\/revisions\/28083"}],"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=22662"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}