{"id":22691,"date":"2026-11-08T11:52:32","date_gmt":"2026-11-08T10:52:32","guid":{"rendered":"https:\/\/balmontconseil.com\/conventions-fiscales\/botswana\/plus-values\/"},"modified":"2026-11-08T11:52:32","modified_gmt":"2026-11-08T10:52:32","slug":"plus-values","status":"publish","type":"page","link":"https:\/\/balmontconseil.com\/en\/conventions-fiscales\/botswana\/plus-values\/","title":{"rendered":"Vente d\u2019un immeuble ou de titres entre la France et le Botswana\u00a0: qui impose la plus-value\u00a0? L\u2019article 13"},"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\":\"Ma plus-value sur des actions cot\u00e9es est-elle imposable au Botswana si je r\u00e9side en France ?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"Non. Hors soci\u00e9t\u00e9s \u00e0 pr\u00e9pond\u00e9rance immobili\u00e8re et actifs d\u2019\u00e9tablissement stable, les gains ne sont imposables que dans l\u2019\u00c9tat de r\u00e9sidence du c\u00e9dant (article 13, paragraphe 4).\"}},{\"@type\":\"Question\",\"name\":\"Comment la France traite-t-elle une plus-value immobili\u00e8re du Botswana ?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"Elle la prend en compte et accorde un cr\u00e9dit \u00e9gal \u00e0 l\u2019imp\u00f4t pay\u00e9 au Botswana selon la convention, plafonn\u00e9 \u00e0 l\u2019imp\u00f4t fran\u00e7ais correspondant (article 23, paragraphe 1, a, ii).\"}},{\"@type\":\"Question\",\"name\":\"Une soci\u00e9t\u00e9 qui exploite elle-m\u00eame ses immeubles est-elle vis\u00e9e ?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"Les immeubles affect\u00e9s \u00e0 sa propre exploitation ne sont pas pris en compte pour appr\u00e9cier le seuil de 50 % (article 13, paragraphe 1, b).\"}}]}<\/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\/botswana\/\">France\u2013Botswana<\/a> \u203a Article 13 \u00b7 Plus-values<\/div>\n<div class=\"grid\"><main class=\"main\">\n<div class=\"meta\"><span class=\"pill mono\">Convention France\u2013Botswana<\/span><span class=\"metaline\">Convention sign\u00e9e \u00e0 Gaborone le 15 avril 1999, modifi\u00e9e par l\u2019avenant sign\u00e9 \u00e0 Gaborone le 27 juillet 2017<\/span><\/div>\n<h1>Vente d\u2019un immeuble ou de titres entre la France et le Botswana\u00a0: qui impose la plus-value\u00a0? L\u2019article 13<\/h1>\n<p class=\"lead\">Une plus-value immobili\u00e8re est imposable dans le pays o\u00f9 se trouve l\u2019immeuble, tout comme la cession de parts d\u2019une soci\u00e9t\u00e9 dont la valeur provient pour plus de 50 % d\u2019immeubles. Les autres gains, notamment sur titres ordinaires, ne sont imposables que dans l\u2019\u00c9tat de r\u00e9sidence du c\u00e9dant.<\/p>\n<div class=\"tags\"><a class=\"tag\" href=\"\/conventions-fiscales\/botswana\/residence-fiscale\/\">R\u00e9sidence fiscale<\/a><a class=\"tag\" href=\"\/conventions-fiscales\/botswana\/pensions-retraite\/\">Pensions de retraite<\/a><a class=\"tag\" href=\"\/conventions-fiscales\/botswana\/fonction-publique\/\">Fonction publique<\/a><a class=\"tag\" href=\"\/conventions-fiscales\/botswana\/revenus-immobiliers\/\">Revenus immobiliers<\/a><\/div>\n<div class=\"cover\"><img decoding=\"async\" src=\"https:\/\/balmontconseil.com\/wp-content\/uploads\/2026\/11\/convention-botswana.webp\" alt=\"Delta de l\u2019Okavango, Botswana\" loading=\"eager\"><div class=\"cap\"><span class=\"chip mono\">Article 13 \u00b7 Plus-values<\/span><b>Delta de l\u2019Okavango, Botswana<\/b><\/div><\/div><div style=\"height:26px\"><\/div>\n<div class=\"card bref\"><span class=\"mono\">En bref<\/span><ul><li>Les gains tir\u00e9s de la vente de biens immobiliers sont imposables dans l\u2019\u00c9tat o\u00f9 ils sont situ\u00e9s (article 13, paragraphe 1, a).<\/li><li>Les gains sur actions ou parts d\u2019une soci\u00e9t\u00e9, fiducie ou institution comparable dont l\u2019actif tire plus de 50 % de sa valeur d\u2019immeubles situ\u00e9s dans un \u00c9tat y sont imposables, hors immeubles affect\u00e9s \u00e0 sa propre exploitation (article 13, paragraphe 1, b).<\/li><li>Les gains sur biens mobiliers d\u2019un \u00e9tablissement stable ou d\u2019une base fixe sont imposables dans l\u2019\u00c9tat o\u00f9 ils se trouvent (article 13, paragraphe 2).<\/li><li>Tous les autres gains ne sont imposables que dans l\u2019\u00c9tat de r\u00e9sidence du c\u00e9dant (article 13, paragraphe 4).<\/li><\/ul><\/div>\n<h2>Qui impose la plus-value\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 vendant un immeuble au Botswana<\/span><span class=\"etat \">Botswana\u00a0; cr\u00e9dit d\u2019imp\u00f4t plafonn\u00e9 en France<\/span><span class=\"ref\">Art. 13 \u00a7 1 a et 23 \u00a7 1 a ii<\/span><\/div><div class=\"r\"><span>R\u00e9sident du Botswana vendant un immeuble en France<\/span><span class=\"etat fr\">France\u00a0; cr\u00e9dit d\u2019imp\u00f4t au Botswana<\/span><span class=\"ref\">Art. 13 \u00a7 1 a et 23 \u00a7 2<\/span><\/div><div class=\"r\"><span>Parts d\u2019une soci\u00e9t\u00e9 \u00e0 pr\u00e9pond\u00e9rance immobili\u00e8re<\/span><span class=\"etat \">Pays de situation des immeubles<\/span><span class=\"ref\">Art. 13 \u00a7 1 b<\/span><\/div><div class=\"r\"><span>Actions ou titres ordinaires<\/span><span class=\"etat \">\u00c9tat de r\u00e9sidence du c\u00e9dant seulement<\/span><span class=\"ref\">Art. 13 \u00a7 4<\/span><\/div><\/div><div style=\"height:20px\"><\/div>\n<h2>Le texte de la convention<\/h2><div class=\"cit\"><div><span class=\"mono\">Article 13, paragraphe 1<\/span><p>\u00ab Les gains provenant de l\u2019ali\u00e9nation de biens immobiliers sont imposables dans l\u2019Etat contractant o\u00f9 ces biens immobiliers sont situ\u00e9s. b) Les gains provenant de l\u2019ali\u00e9nation d\u2019actions, parts ou autres droits dans une soci\u00e9t\u00e9, une fiducie ou une institution comparable, dont l\u2019actif ou les biens sont constitu\u00e9s pour plus de 50 % de leur valeur ou tirent plus de 50 % de leur valeur, directement ou indirectement, de biens immobiliers situ\u00e9s dans un Etat contractant ou de droits portant sur de tels biens sont imposables dans cet Etat. \u00bb<\/p><\/div><\/div><div class=\"cit\"><div><span class=\"mono\">Article 13, paragraphe 4<\/span><p>\u00ab Les gains provenant de l\u2019ali\u00e9nation de tous biens autres que ceux qui sont vis\u00e9s aux paragraphes 1, 2 et 3 ne sont imposables que dans l\u2019Etat contractant dont le c\u00e9dant est un r\u00e9sident. \u00bb<\/p><\/div><\/div><p class=\"note2\">Texte publi\u00e9 par impots.gouv.fr.<\/p>\n<h2>Soci\u00e9t\u00e9 \u00e0 pr\u00e9pond\u00e9rance immobili\u00e8re\u00a0: le test<\/h2><p>Pour savoir si la cession de parts rel\u00e8ve du pays des immeubles (article 13, paragraphe 1, b)\u00a0:<\/p><ol class=\"steps\"><li><span class=\"n\">1<\/span><div><b>Seuil<\/b><span>L\u2019actif ou les biens tirent plus de 50 % de leur valeur, directement ou indirectement, d\u2019immeubles.<\/span><\/div><\/li><li><span class=\"n\">2<\/span><div><b>Localisation<\/b><span>Ces immeubles sont situ\u00e9s dans l\u2019\u00c9tat qui revendique l\u2019imposition.<\/span><\/div><\/li><li><span class=\"n\">3<\/span><div><b>Exclusion<\/b><span>Les immeubles affect\u00e9s \u00e0 la propre exploitation industrielle, commerciale, agricole ou lib\u00e9rale de la soci\u00e9t\u00e9 ne comptent pas.<\/span><\/div><\/li><\/ol>\n\n<div class=\"dark\"><span class=\"mono\">Ce que cela change pour vous<\/span><p>Pour un r\u00e9sident de France, une plus-value immobili\u00e8re r\u00e9alis\u00e9e au Botswana est imposable sur place et reste prise en compte en France, avec un cr\u00e9dit \u00e9gal \u00e0 l\u2019imp\u00f4t pay\u00e9 au Botswana, plafonn\u00e9 \u00e0 l\u2019imp\u00f4t fran\u00e7ais correspondant. Si l\u2019imp\u00f4t local est inf\u00e9rieur, un compl\u00e9ment fran\u00e7ais peut rester d\u00fb. Les cessions de titres ordinaires, elles, ne rel\u00e8vent que de l\u2019\u00c9tat de r\u00e9sidence\u00a0: la date du changement de r\u00e9sidence compte.<\/p><a class=\"btn\" href=\"https:\/\/app.balmontconseil.com\/rdv?utm_source=site&#038;utm_medium=convention&#038;utm_content=botswana-plus-values-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>Pr\u00e9parer la cession avec un conseil<\/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 envisagez de vendre un bien immobilier ou des titres en lien avec le Botswana\u00a0?<\/h3><div class=\"yn\"><a class=\"oui\" href=\"https:\/\/app.balmontconseil.com\/rdv?utm_source=site&#038;utm_medium=convention&#038;utm_content=botswana-plus-values-oui\">Oui<\/a><button type=\"button\" onclick=\"document.getElementById('cv').classList.add('open')\">Non<\/button><\/div><div class=\"non\"><a href=\"\/conventions-fiscales\/botswana\/residence-fiscale\/\">R\u00e9sidence fiscale<\/a><a href=\"\/conventions-fiscales\/botswana\/pensions-retraite\/\">Pensions de retraite<\/a><a href=\"\/conventions-fiscales\/botswana\/fonction-publique\/\">Fonction publique<\/a><a href=\"\/conventions-fiscales\/botswana\/revenus-immobiliers\/\">Revenus immobiliers<\/a><a href=\"\/conventions-fiscales\/botswana\/\">Convention France\u2013Botswana : tous les sujets<\/a><\/div><\/div>\n<h2>Les autres sujets de la convention<\/h2><div class=\"agrid\"><a href=\"\/conventions-fiscales\/botswana\/residence-fiscale\/\"><small>Art. 4<\/small><b>R\u00e9sidence fiscale<\/b><\/a><a href=\"\/conventions-fiscales\/botswana\/pensions-retraite\/\"><small>Art. 18<\/small><b>Pensions de retraite<\/b><\/a><a href=\"\/conventions-fiscales\/botswana\/fonction-publique\/\"><small>Art. 19<\/small><b>Fonction publique<\/b><\/a><a href=\"\/conventions-fiscales\/botswana\/revenus-immobiliers\/\"><small>Art. 6<\/small><b>Revenus immobiliers<\/b><\/a><a href=\"\/conventions-fiscales\/botswana\/plus-values\/\" class=\"cur\"><small>Art. 13<\/small><b>Plus-values<\/b><\/a><a href=\"\/conventions-fiscales\/botswana\/dividendes\/\"><small>Art. 10<\/small><b>Dividendes<\/b><\/a><a href=\"\/conventions-fiscales\/botswana\/interets\/\"><small>Art. 11<\/small><b>Int\u00e9r\u00eats<\/b><\/a><a href=\"\/conventions-fiscales\/botswana\/salaires\/\"><small>Art. 15<\/small><b>Salaires<\/b><\/a><a href=\"\/conventions-fiscales\/botswana\/double-imposition\/\"><small>Art. 23<\/small><b>Double imposition<\/b><\/a><\/div>\n<h2>Questions fr\u00e9quentes<\/h2><div class=\"faq\"><details open><summary>Ma plus-value sur des actions cot\u00e9es est-elle imposable au Botswana si je r\u00e9side en France\u00a0?<\/summary><p>Non. Hors soci\u00e9t\u00e9s \u00e0 pr\u00e9pond\u00e9rance immobili\u00e8re et actifs d\u2019\u00e9tablissement stable, les gains ne sont imposables que dans l\u2019\u00c9tat de r\u00e9sidence du c\u00e9dant (article 13, paragraphe 4).<\/p><\/details><details><summary>Comment la France traite-t-elle une plus-value immobili\u00e8re du Botswana\u00a0?<\/summary><p>Elle la prend en compte et accorde un cr\u00e9dit \u00e9gal \u00e0 l\u2019imp\u00f4t pay\u00e9 au Botswana selon la convention, plafonn\u00e9 \u00e0 l\u2019imp\u00f4t fran\u00e7ais correspondant (article 23, paragraphe 1, a, ii).<\/p><\/details><details><summary>Une soci\u00e9t\u00e9 qui exploite elle-m\u00eame ses immeubles est-elle vis\u00e9e\u00a0?<\/summary><p>Les immeubles affect\u00e9s \u00e0 sa propre exploitation ne sont pas pris en compte pour appr\u00e9cier le seuil de 50 % (article 13, paragraphe 1, b).<\/p><\/details><\/div>\n<p class=\"source\">Source : Convention sign\u00e9e \u00e0 Gaborone le 15 avril 1999, modifi\u00e9e par l\u2019avenant sign\u00e9 \u00e0 Gaborone le 27 juillet 2017 \u2014 Version consolid\u00e9e de la Convention avec le Botswana modifi\u00e9e par l\u2019avenant entr\u00e9 en vigueur le 1er janvier 2021 &#8211; Imp\u00f4ts sur le revenu (impots.gouv.fr). Statut : En vigueur depuis le 1er juin 2003\u00a0; avenant entr\u00e9 en vigueur le 1er janvier 2021. 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 Botswana ?<\/span><h3>Pr\u00e9parer la cession avec un conseil\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=botswana-plus-values-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\/botswana\/\">Convention France\u2013Botswana : 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 Botswana ?<\/span><a href=\"https:\/\/app.balmontconseil.com\/rdv?utm_source=site&#038;utm_medium=convention&#038;utm_content=botswana-plus-values-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\u2013Botswana \u203a Article 13 \u00b7 Plus-values Convention France\u2013BotswanaConvention sign\u00e9e \u00e0 Gaborone le 15 avril 1999, modifi\u00e9e par l\u2019avenant sign\u00e9 \u00e0 Gaborone le 27 juillet 2017 Vente d\u2019un<span class=\"excerpt-hellip\"> [\u2026]<\/span><\/p>\n","protected":false},"author":5,"featured_media":0,"parent":22349,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"_acf_changed":false,"mfn-post-hide-title":"","footnotes":""},"class_list":["post-22691","page","type-page","status-publish","hentry"],"acf":[],"_links":{"self":[{"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/pages\/22691","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=22691"}],"version-history":[{"count":0,"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/pages\/22691\/revisions"}],"up":[{"embeddable":true,"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/pages\/22349"}],"wp:attachment":[{"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/media?parent=22691"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}