{"id":22668,"date":"2026-11-08T11:49:43","date_gmt":"2026-11-08T10:49:43","guid":{"rendered":"https:\/\/balmontconseil.com\/conventions-fiscales\/bosnie-herzegovine\/interets\/"},"modified":"2026-11-08T23:33:48","modified_gmt":"2026-11-08T22:33:48","slug":"interets","status":"publish","type":"page","link":"https:\/\/balmontconseil.com\/en\/conventions-fiscales\/bosnie-herzegovine\/interets\/","title":{"rendered":"Int\u00e9r\u00eats per\u00e7us entre la France et la Bosnie-Herz\u00e9govine\u00a0: qui les impose\u00a0? L\u2019article 11 de la convention"},"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 *)){all:revert;box-sizing:border-box}#bcv{--bg:#F6F5F1;--card:#FFFFFF;--border:#E4E2DA;--text:#111311;--muted:#5B615E;--dim:#8A908C;--lime:#C8F020;--dark:#0B1317;--limed:#E6FF2A;--dtext:#F2F5F4;--dmuted:#8FA3AD;--dborder:#2B3B45}#bcv *{box-sizing:border-box}#bcv{-webkit-text-size-adjust:100%}#bcv{margin:0;background:var(--bg);color:var(--text);font-family:Inter,system-ui,-apple-system,\"Segoe UI\",Helvetica,Arial,sans-serif;font-size:15px;line-height:1.55;-webkit-font-smoothing:antialiased}#bcv a{color:inherit}#bcv .mono{font-family:\"Geist 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16px;font-size:13px}#bcv{padding-bottom:64px}}#bcv{display:block;width:100vw;max-width:100vw;margin-left:calc(50% - 50vw);margin-right:calc(50% - 50vw);-webkit-text-fill-color:currentColor;text-align:left;padding-top:100px}@media(max-width:1239px){#bcv{padding-top:84px}}#bcv :where(*){-webkit-text-fill-color:currentColor}#bcv .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 Bosnie-Herz\u00e9govine peut-elle pr\u00e9lever une retenue sur mes int\u00e9r\u00eats ?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"Non au regard de la convention : les int\u00e9r\u00eats ne sont imposables que dans l\u2019\u00c9tat de r\u00e9sidence du b\u00e9n\u00e9ficiaire (article 11, paragraphe 1).\"}},{\"@type\":\"Question\",\"name\":\"Les obligations d\u2019\u00c9tat sont-elles concern\u00e9es ?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"Oui. Les revenus des fonds publics et des obligations d\u2019emprunts font partie des int\u00e9r\u00eats (article 11, paragraphe 2).\"}},{\"@type\":\"Question\",\"name\":\"Existe-t-il une exception ?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"Oui, lorsque la cr\u00e9ance se rattache effectivement \u00e0 un \u00e9tablissement stable que le b\u00e9n\u00e9ficiaire poss\u00e8de dans l\u2019\u00c9tat d\u2019o\u00f9 proviennent les int\u00e9r\u00eats (article 11, paragraphe 3).\"}}]}<\/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\/bosnie-herzegovine\/\">France\u2013Bosnie-Herz\u00e9govine<\/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\u2013Bosnie-Herz\u00e9govine<\/span><span class=\"metaline\">Convention sign\u00e9e \u00e0 Paris le 28 mars 1974 avec la Yougoslavie, applicable entre la France et la Bosnie-Herz\u00e9govine, modifi\u00e9e par la Convention multilat\u00e9rale sign\u00e9e par la France le 7 juin 2017 et par la Bosnie-Herz\u00e9govine le 30 octobre 2019<\/span><\/div>\n<h1>Int\u00e9r\u00eats per\u00e7us entre la France et la Bosnie-Herz\u00e9govine\u00a0: qui les impose\u00a0? L\u2019article 11 de la convention<\/h1>\n<p class=\"lead\">Les int\u00e9r\u00eats vers\u00e9s d\u2019un pays \u00e0 un r\u00e9sident de l\u2019autre ne sont imposables que dans l\u2019\u00c9tat de r\u00e9sidence du b\u00e9n\u00e9ficiaire. La convention ne pr\u00e9voit aucune retenue dans le pays d\u2019o\u00f9 ils proviennent, sauf rattachement \u00e0 un \u00e9tablissement stable.<\/p>\n<div class=\"tags\"><a class=\"tag\" href=\"\/conventions-fiscales\/bosnie-herzegovine\/residence-fiscale\/\">R\u00e9sidence fiscale<\/a><a class=\"tag\" href=\"\/conventions-fiscales\/bosnie-herzegovine\/pensions-retraite\/\">Pensions de retraite<\/a><a class=\"tag\" href=\"\/conventions-fiscales\/bosnie-herzegovine\/fonction-publique\/\">Fonction publique<\/a><a class=\"tag\" href=\"\/conventions-fiscales\/bosnie-herzegovine\/revenus-immobiliers\/\">Revenus immobiliers<\/a><\/div>\n<div class=\"cover\"><img decoding=\"async\" src=\"https:\/\/balmontconseil.com\/wp-content\/uploads\/2026\/11\/convention-bosnie-herzegovine.webp\" alt=\"Mostar, Bosnie-Herz\u00e9govine\" loading=\"eager\"><div class=\"cap\"><span class=\"chip mono\">Article 11 \u00b7 Int\u00e9r\u00eats<\/span><b>Mostar, Bosnie-Herz\u00e9govine<\/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 ne sont imposables que dans cet autre \u00c9tat (article 11, paragraphe 1).<\/li><li>Sont vis\u00e9s les revenus des fonds publics, obligations, d\u00e9p\u00f4ts et cr\u00e9ances de toute nature (article 11, paragraphe 2).<\/li><li>La r\u00e8gle ne s\u2019applique pas si la cr\u00e9ance se rattache effectivement \u00e0 un \u00e9tablissement stable dans l\u2019\u00c9tat d\u2019o\u00f9 proviennent les int\u00e9r\u00eats (article 11, paragraphe 3).<\/li><li>En cas d\u2019int\u00e9r\u00eats excessifs entre parties li\u00e9es, seule la part normale b\u00e9n\u00e9ficie de l\u2019article 11 (article 11, paragraphe 5).<\/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 de source bosnienne<\/span><span class=\"etat fr\">France seulement<\/span><span class=\"ref\">Art. 11 \u00a7 1<\/span><\/div><div class=\"r\"><span>R\u00e9sident de Bosnie-Herz\u00e9govine, int\u00e9r\u00eats de source fran\u00e7aise<\/span><span class=\"etat \">Bosnie-Herz\u00e9govine seulement<\/span><span class=\"ref\">Art. 11 \u00a7 1<\/span><\/div><div class=\"r\"><span>Cr\u00e9ance rattach\u00e9e \u00e0 un \u00e9tablissement stable dans l\u2019\u00c9tat de la source<\/span><span class=\"etat \">R\u00e8gles des b\u00e9n\u00e9fices (article 7)<\/span><span class=\"ref\">Art. 11 \u00a7 3<\/span><\/div><div class=\"r\"><span>Int\u00e9r\u00eats exc\u00e9dant le montant normal entre parties li\u00e9es<\/span><span class=\"etat \">Exc\u00e9dent selon la loi de chaque \u00c9tat<\/span><span class=\"ref\">Art. 11 \u00a7 5<\/span><\/div><\/div><div style=\"height:20px\"><\/div>\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 Etat contractant et pay\u00e9s \u00e0 un r\u00e9sident de l&#x27;autre Etat contractant ne sont imposables que dans cet autre Etat. \u00bb<\/p><\/div><\/div><div class=\"cit\"><div><span class=\"mono\">Article 11, paragraphe 3<\/span><p>\u00ab Les dispositions du paragraphe 1 ne s&#x27;appliquent pas lorsque le b\u00e9n\u00e9ficiaire des int\u00e9r\u00eats, r\u00e9sident d&#x27;un Etat contractant, a, dans l&#x27;autre Etat contractant d&#x27;o\u00f9 proviennent les int\u00e9r\u00eats, un \u00e9tablissement stable auquel se rattache effectivement la cr\u00e9ance g\u00e9n\u00e9ratrice des int\u00e9r\u00eats. \u00bb<\/p><\/div><\/div><p class=\"note2\">Convention sign\u00e9e avec la Yougoslavie\u00a0: dans le texte, le mot \u00ab\u00a0Yougoslavie\u00a0\u00bb vise aujourd\u2019hui la Bosnie-Herz\u00e9govine. Texte publi\u00e9 par impots.gouv.fr.<\/p>\n\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 en Bosnie-Herz\u00e9govine n\u2019a, au regard de la convention, \u00e0 acquitter l\u2019imp\u00f4t sur les int\u00e9r\u00eats qu\u2019en France. Si une retenue est n\u00e9anmoins pr\u00e9lev\u00e9e sur place, il faut en demander le remboursement \u00e0 l\u2019administration bosnienne\u00a0: l\u2019article 11 ne lui laisse aucun droit d\u2019imposer, et l\u2019article 23 ne pr\u00e9voit pas de cr\u00e9dit d\u2019imp\u00f4t pour ces revenus.<\/p><a class=\"btn\" href=\"https:\/\/app.balmontconseil.com\/rdv?utm_source=site&#038;utm_medium=convention&#038;utm_content=bosnie-herzegovine-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 v\u00e9rifier l\u2019imposition de mes int\u00e9r\u00eats<\/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 ou d\u2019un pr\u00eat situ\u00e9 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=bosnie-herzegovine-interets-oui\">Oui<\/a><button type=\"button\" onclick=\"document.getElementById('cv').classList.add('open')\">Non<\/button><\/div><div class=\"non\"><a href=\"\/conventions-fiscales\/bosnie-herzegovine\/residence-fiscale\/\">R\u00e9sidence fiscale<\/a><a href=\"\/conventions-fiscales\/bosnie-herzegovine\/pensions-retraite\/\">Pensions de retraite<\/a><a href=\"\/conventions-fiscales\/bosnie-herzegovine\/fonction-publique\/\">Fonction publique<\/a><a href=\"\/conventions-fiscales\/bosnie-herzegovine\/revenus-immobiliers\/\">Revenus immobiliers<\/a><a href=\"\/conventions-fiscales\/bosnie-herzegovine\/\">Convention France\u2013Bosnie-Herz\u00e9govine : 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\/bosnie-herzegovine\/residence-fiscale\/\"><small>Art. 4<\/small><b>R\u00e9sidence fiscale<\/b><\/a><a href=\"\/conventions-fiscales\/bosnie-herzegovine\/pensions-retraite\/\"><small>Art. 18<\/small><b>Pensions de retraite<\/b><\/a><a href=\"\/conventions-fiscales\/bosnie-herzegovine\/fonction-publique\/\"><small>Art. 19<\/small><b>Fonction publique<\/b><\/a><a href=\"\/conventions-fiscales\/bosnie-herzegovine\/revenus-immobiliers\/\"><small>Art. 6<\/small><b>Revenus immobiliers<\/b><\/a><a href=\"\/conventions-fiscales\/bosnie-herzegovine\/plus-values\/\"><small>Art. 13<\/small><b>Plus-values<\/b><\/a><a href=\"\/conventions-fiscales\/bosnie-herzegovine\/dividendes\/\"><small>Art. 10<\/small><b>Dividendes<\/b><\/a><a href=\"\/conventions-fiscales\/bosnie-herzegovine\/interets\/\" class=\"cur\"><small>Art. 11<\/small><b>Int\u00e9r\u00eats<\/b><\/a><a href=\"\/conventions-fiscales\/bosnie-herzegovine\/salaires\/\"><small>Art. 15<\/small><b>Salaires<\/b><\/a><a href=\"\/conventions-fiscales\/bosnie-herzegovine\/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>La Bosnie-Herz\u00e9govine peut-elle pr\u00e9lever une retenue sur mes int\u00e9r\u00eats\u00a0?<\/summary><p>Non au regard de la convention\u00a0: les int\u00e9r\u00eats ne sont imposables que dans l\u2019\u00c9tat de r\u00e9sidence du b\u00e9n\u00e9ficiaire (article 11, paragraphe 1).<\/p><\/details><details><summary>Les obligations d\u2019\u00c9tat sont-elles concern\u00e9es\u00a0?<\/summary><p>Oui. Les revenus des fonds publics et des obligations d\u2019emprunts font partie des int\u00e9r\u00eats (article 11, paragraphe 2).<\/p><\/details><details><summary>Existe-t-il une exception\u00a0?<\/summary><p>Oui, lorsque la cr\u00e9ance se rattache effectivement \u00e0 un \u00e9tablissement stable que le b\u00e9n\u00e9ficiaire poss\u00e8de dans l\u2019\u00c9tat d\u2019o\u00f9 proviennent les int\u00e9r\u00eats (article 11, paragraphe 3).<\/p><\/details><\/div>\n<p class=\"source\">Source : Convention sign\u00e9e \u00e0 Paris le 28 mars 1974 avec la Yougoslavie, applicable entre la France et la Bosnie-Herz\u00e9govine, modifi\u00e9e par la Convention multilat\u00e9rale sign\u00e9e par la France le 7 juin 2017 et par la Bosnie-Herz\u00e9govine le 30 octobre 2019 \u2014 Version consolid\u00e9e de la convention applicable entre la Bosnie-Herz\u00e9govine et la France modifi\u00e9e par la convention multilat\u00e9rale &#8211; Imp\u00f4ts sur le revenu (impots.gouv.fr). Statut : En vigueur depuis le 1er ao\u00fbt 1975\u00a0; Convention multilat\u00e9rale entr\u00e9e en vigueur le 1er janvier 2019 pour la France et le 1er janvier 2021 pour la Bosnie-Herz\u00e9govine. 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 Bosnie-Herz\u00e9govine ?<\/span><h3>Faire v\u00e9rifier l\u2019imposition de mes int\u00e9r\u00eats\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=bosnie-herzegovine-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\/bosnie-herzegovine\/\">Convention France\u2013Bosnie-Herz\u00e9govine : 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 Bosnie-Herz\u00e9govine ?<\/span><a href=\"https:\/\/app.balmontconseil.com\/rdv?utm_source=site&#038;utm_medium=convention&#038;utm_content=bosnie-herzegovine-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\u2013Bosnie-Herz\u00e9govine \u203a Article 11 \u00b7 Int\u00e9r\u00eats Convention France\u2013Bosnie-Herz\u00e9govineConvention sign\u00e9e \u00e0 Paris le 28 mars 1974 avec la Yougoslavie, applicable entre la France et la Bosnie-Herz\u00e9govine, modifi\u00e9e par<span class=\"excerpt-hellip\"> [\u2026]<\/span><\/p>\n","protected":false},"author":5,"featured_media":0,"parent":22348,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"_acf_changed":false,"mfn-post-hide-title":"","footnotes":""},"class_list":["post-22668","page","type-page","status-publish","hentry"],"acf":[],"_links":{"self":[{"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/pages\/22668","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=22668"}],"version-history":[{"count":3,"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/pages\/22668\/revisions"}],"predecessor-version":[{"id":28089,"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/pages\/22668\/revisions\/28089"}],"up":[{"embeddable":true,"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/pages\/22348"}],"wp:attachment":[{"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/media?parent=22668"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}